{ "article": { "LEGIARTI000033782257": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "76", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033782257", "URL": "article/LEGI/ARTI/00/00/33/78/22/LEGIARTI000033782257.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033219216", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816783", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816783", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033868181", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES NON RATTACHÉES", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033782042", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033782047", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2017-01-01" } ] }, "@cid": "JORFTEXT000033734341", "@nor": "ECFX1629304L", "@num": "2016-1918", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033734341", "@c_titre_court": "LOI n° 2016-1918 du 29 décembre 2016" }, { "@fin": "2999-01-01", "#text": "LOI n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 (1)", "@debut": "2017-01-01", "@id_txt": "LEGITEXT000033782038", "@c_titre_court": "LOI n°2016-1918 du 29 décembre 2016" } ], "@date_publi": "2016-12-30", "@date_signature": "2016-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033782257", "@fin": "2999-01-01", "@num": "76", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033734429", "@fin": "2999-01-01", "@num": "76", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I.-A modifié les dispositions suivantes :

-Livre des procédures fiscales
\nArt. L135 B \n
\n

\n
II.-En 2017, les informations transmises en application du second alinéa du b de l'article L. 135 B du livre des procédures fiscales concernent également les locaux commerciaux et professionnels vacants en 2015." } }, "LEGIARTI000006315260": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1985-07-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006315260", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315260.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006820803", "@num": "14", "#text": "Loi n°85-729 du 18 juillet 1985 - art. 14 () JORF 19 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "LEGIARTI000036706468", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "LEGIARTI000006332944", "@num": "5", "#text": "Arrêté du 19 juin 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171658", "@nortexte": "BUDL9600075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-19" }, { "@id": "LEGIARTI000022916355", "@num": "2", "#text": "Arrêté du 25 août 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022915418", "@nortexte": "BCRE1024779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000032234720", "@num": "2", "#text": "Arrêté du 29 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233454", "@nortexte": "FCPE1606672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGIARTI000033782257", "@num": "76", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050738146", "@num": "7", "#text": "Arrêté du 4 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428502", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635590", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680520", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 378", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315260", "@fin": "1993-01-05", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315261", "@fin": "1994-09-02", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315262", "@fin": "2005-01-19", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315263", "@fin": "2005-12-31", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315264", "@fin": "2006-07-16", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315265", "@fin": "2009-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058707", "@fin": "2011-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381655", "@fin": "2011-12-30", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075795", "@fin": "2014-03-27", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028810551", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219171", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816715", "@fin": "2017-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816783", "@fin": "2017-05-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219216", "@fin": "2018-08-12", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312919", "@fin": "2023-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041465473", "@fin": "2027-01-01", "@num": "L135 B", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046901071", "@fin": "2999-01-01", "@num": "L135 B", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les services de l'Etat, les collectivités locales et les établissements publics à caractère administratif peuvent se faire communiquer par l'administration fiscale les éléments d'information que celle-ci détient au sujet des valeurs foncières déclarées à l'occasion des mutations intervenues dans les cinq dernières années et qui sont nécessaires à l'exercice de leurs compétences en matière de politique foncière et d'aménagement. Cette administration ne peut, dans ce cas, se prévaloir de la règle du secret.
\n
Ces dispositions ne font pas échec au secret de la défense nationale.
\n
Les personnes qui, en application du présent article, sont appelées à connaître de ces informations, sont elles-mêmes soumises au secret professionnel, dans les termes de l'article 378 du code pénal.
" } }, "LEGIARTI000006315261": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006315261", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315261.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135ACXXXXXAB" } }, "NOTA": { "CONTENU": "
NOTA : Loi 92-1336 1992-12-16 art. 333 : toute référence aux dispositions de l'article 378 du code pénal est remplacée par la référence aux articles 226-13 et 226-14 du code pénal. Lorsqu'il est fait référence aux peines prévues par l'article 378 du code pénal, cette mention vise les peines fixées par l'article 226-13 du code pénal.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "Loi 78-17 1978-01-06", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 333", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006318760", "@num": "85", "#text": "Loi - art. 85 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000036706468", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "LEGIARTI000006332944", "@num": "5", "#text": "Arrêté du 19 juin 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171658", "@nortexte": "BUDL9600075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-19" }, { "@id": "LEGIARTI000022916355", "@num": "2", "#text": "Arrêté du 25 août 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022915418", "@nortexte": "BCRE1024779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000032234720", "@num": "2", "#text": "Arrêté du 29 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233454", "@nortexte": "FCPE1606672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGIARTI000033782257", "@num": "76", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050738146", "@num": "7", "#text": "Arrêté du 4 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428502", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635590", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680520", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 378", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@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": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315260", "@fin": "1993-01-05", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315261", "@fin": "1994-09-02", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315262", "@fin": "2005-01-19", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315263", "@fin": "2005-12-31", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315264", "@fin": "2006-07-16", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315265", "@fin": "2009-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058707", "@fin": "2011-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381655", "@fin": "2011-12-30", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075795", "@fin": "2014-03-27", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028810551", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219171", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816715", "@fin": "2017-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816783", "@fin": "2017-05-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219216", "@fin": "2018-08-12", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312919", "@fin": "2023-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041465473", "@fin": "2027-01-01", "@num": "L135 B", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046901071", "@fin": "2999-01-01", "@num": "L135 B", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les services de l'Etat, les collectivités locales et les établissements publics à caractère administratif peuvent se faire communiquer par l'administration fiscale les éléments d'information que celle-ci détient au sujet des valeurs foncières déclarées à l'occasion des mutations intervenues dans les cinq dernières années et qui sont nécessaires à l'exercice de leurs compétences en matière de politique foncière et d'aménagement. Cette administration ne peut, dans ce cas, se prévaloir de la règle du secret.
\n
Ces dispositions ne font pas échec au secret de la défense nationale.
\n
L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre les rôles généraux des impôts directs locaux comportant les impositions émises à leur profit.
\n
Les communes et l'administration peuvent se communiquer mutuellement les informations nécessaires au recensement des bases des impositions directes locales.
\n
Les informations transmises aux collectivités locales et à leurs groupements dotés d'une fiscalité propre sont couvertes par le secret professionnel, et soumises aux dispositions de la loi n° 78-17 du 6 janvier 1978 relative à l'informatique, aux fichiers et aux libertés. Leur utilisation respecte les obligations de discrétion et de sécurité selon des modalités définies par un décret en Conseil d'Etat.
" } }, "LEGIARTI000006315262": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006315262", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315262.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "Loi 78-17 1978-01-06", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 256 à 261, 373 JORF 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006491790", "@num": "256", "#text": "Loi n°92-1336 du 16 décembre 1992 - art. 256 () JORF 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "JORFTEXT000000363212", "#text": "Loi 93-913 1993-07-19 art. 1 JORF 20 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000363212", "@nortexte": "JUSX9300093L", "@numtexte": "93-913", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000713961", "#text": "Décret 94-900 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000713961", "@nortexte": "BUDF9400018D", "@numtexte": "94-900", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000036706468", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "LEGIARTI000006495420", "@num": "14", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 14 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006495422", "@num": "15", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 15 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006332944", "@num": "5", "#text": "Arrêté du 19 juin 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171658", "@nortexte": "BUDL9600075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-19" }, { "@id": "LEGIARTI000022916355", "@num": "2", "#text": "Arrêté du 25 août 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022915418", "@nortexte": "BCRE1024779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000032234720", "@num": "2", "#text": "Arrêté du 29 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233454", "@nortexte": "FCPE1606672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGIARTI000033782257", "@num": "76", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050738146", "@num": "7", "#text": "Arrêté du 4 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000036428502", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635590", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680520", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 378", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315260", "@fin": "1993-01-05", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315261", "@fin": "1994-09-02", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315262", "@fin": "2005-01-19", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315263", "@fin": "2005-12-31", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315264", "@fin": "2006-07-16", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315265", "@fin": "2009-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058707", "@fin": "2011-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381655", "@fin": "2011-12-30", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075795", "@fin": "2014-03-27", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028810551", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219171", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816715", "@fin": "2017-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816783", "@fin": "2017-05-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219216", "@fin": "2018-08-12", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312919", "@fin": "2023-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041465473", "@fin": "2027-01-01", "@num": "L135 B", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046901071", "@fin": "2999-01-01", "@num": "L135 B", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les services de l'Etat, les collectivités locales et les établissements publics à caractère administratif peuvent se faire communiquer par l'administration fiscale les éléments d'information que celle-ci détient au sujet des valeurs foncières déclarées à l'occasion des mutations intervenues dans les cinq dernières années et qui sont nécessaires à l'exercice de leurs compétences en matière de politique foncière et d'aménagement. Cette administration ne peut, dans ce cas, se prévaloir de la règle du secret.
\n
Ces dispositions ne font pas échec au secret de la défense nationale.
\n
L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre les rôles généraux des impôts directs locaux comportant les impositions émises à leur profit.
\n
Les communes et l'administration peuvent se communiquer mutuellement les informations nécessaires au recensement des bases des impositions directes locales.
\n
Les informations transmises aux collectivités locales et à leurs groupements dotés d'une fiscalité propre sont couvertes par le secret professionnel, et soumises aux dispositions de la loi n° 78-17 du 6 janvier 1978 modifiée relative à l'informatique, aux fichiers et aux libertés. Leur utilisation respecte les obligations de discrétion et de sécurité selon des modalités définies par un décret en Conseil d'Etat.
" } }, "LEGIARTI000006315263": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315263", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315263.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "Loi 78-17 1978-01-06", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000036706468", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "LEGIARTI000006332944", "@num": "5", "#text": "Arrêté du 19 juin 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171658", "@nortexte": "BUDL9600075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-19" }, { "@id": "LEGIARTI000006658548", "@num": "118", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 118 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000022916355", "@num": "2", "#text": "Arrêté du 25 août 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022915418", "@nortexte": "BCRE1024779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000032234720", "@num": "2", "#text": "Arrêté du 29 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233454", "@nortexte": "FCPE1606672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGIARTI000033782257", "@num": "76", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050738146", "@num": "7", "#text": "Arrêté du 4 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000036428502", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635590", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680520", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 378", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315260", "@fin": "1993-01-05", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315261", "@fin": "1994-09-02", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315262", "@fin": "2005-01-19", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315263", "@fin": "2005-12-31", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315264", "@fin": "2006-07-16", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315265", "@fin": "2009-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058707", "@fin": "2011-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381655", "@fin": "2011-12-30", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075795", "@fin": "2014-03-27", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028810551", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219171", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816715", "@fin": "2017-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816783", "@fin": "2017-05-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219216", "@fin": "2018-08-12", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312919", "@fin": "2023-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041465473", "@fin": "2027-01-01", "@num": "L135 B", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046901071", "@fin": "2999-01-01", "@num": "L135 B", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les services de l'Etat, les collectivités locales et les établissements publics à caractère administratif peuvent se faire communiquer par l'administration fiscale les éléments d'information que celle-ci détient au sujet des valeurs foncières déclarées à l'occasion des mutations intervenues dans les cinq dernières années et qui sont nécessaires à l'exercice de leurs compétences en matière de politique foncière et d'aménagement. Cette administration ne peut, dans ce cas, se prévaloir de la règle du secret.
\n
Ces dispositions ne font pas échec au secret de la défense nationale.
\n
L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre les rôles généraux des impôts directs locaux comportant les impositions émises à leur profit.
\n
Elle est également tenue de leur transmettre, à leur demande, la liste des logements vacants recensés l'année précédente pour l'établissement de la taxe d'habitation. Cette liste indique, pour chaque logement, son adresse, sa nature, sa valeur locative, la première année de vacance du local, le nom et l'adresse de son propriétaire et, le cas échéant, l'année à partir de laquelle le local a été soumis à la taxe sur les locaux vacants et le taux d'imposition à cette taxe.
\n
Les communes et l'administration peuvent se communiquer mutuellement les informations nécessaires au recensement des bases des impositions directes locales.
\n
Les informations transmises aux collectivités locales et à leurs groupements dotés d'une fiscalité propre sont couvertes par le secret professionnel, et soumises aux dispositions de la loi n° 78-17 du 6 janvier 1978 modifiée relative à l'informatique, aux fichiers et aux libertés. Leur utilisation respecte les obligations de discrétion et de sécurité selon des modalités définies par un décret en Conseil d'Etat.
" } }, "LEGIARTI000006315264": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-07-16", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315264", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315264.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135ACXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "Loi 78-17 1978-01-06", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000036706468", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "LEGIARTI000006332944", "@num": "5", "#text": "Arrêté du 19 juin 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171658", "@nortexte": "BUDL9600075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-19" }, { "@id": "LEGIARTI000006322529", "@num": "106", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 106 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322530", "@num": "107", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 107 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000022916355", "@num": "2", "#text": "Arrêté du 25 août 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022915418", "@nortexte": "BCRE1024779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000032234720", "@num": "2", "#text": "Arrêté du 29 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233454", "@nortexte": "FCPE1606672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGIARTI000033782257", "@num": "76", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050738146", "@num": "7", "#text": "Arrêté du 4 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000036428502", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635590", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315437", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680520", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315260", "@fin": "1993-01-05", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315261", "@fin": "1994-09-02", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315262", "@fin": "2005-01-19", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315263", "@fin": "2005-12-31", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315264", "@fin": "2006-07-16", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315265", "@fin": "2009-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058707", "@fin": "2011-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381655", "@fin": "2011-12-30", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075795", "@fin": "2014-03-27", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028810551", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219171", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816715", "@fin": "2017-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816783", "@fin": "2017-05-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219216", "@fin": "2018-08-12", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312919", "@fin": "2023-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041465473", "@fin": "2027-01-01", "@num": "L135 B", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046901071", "@fin": "2999-01-01", "@num": "L135 B", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les services de l'Etat, les collectivités locales et les établissements publics à caractère administratif peuvent se faire communiquer par l'administration fiscale les éléments d'information que celle-ci détient au sujet des valeurs foncières déclarées à l'occasion des mutations intervenues dans les cinq dernières années et qui sont nécessaires à l'exercice de leurs compétences en matière de politique foncière et d'aménagement. Cette administration ne peut, dans ce cas, se prévaloir de la règle du secret.
\n
Ces dispositions ne font pas échec au secret de la défense nationale.
\n
L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre :
\n
a) Les rôles généraux des impôts directs locaux comportant les impositions émises à leur profit et, à leur demande, les montants des rôles supplémentaires lorsqu'ils sont d'un montant supérieur à un seuil fixé par arrêté du ministre chargé du budget ;
\n
b) Le montant total, pour chaque impôt perçu à leur profit, des dégrèvements dont les contribuables de la collectivité ont bénéficié, à l'exception de ceux accordés en application de l'article L. 190.
\n
Elle est également tenue de leur transmettre, à leur demande, la liste des logements vacants recensés l'année précédente pour l'établissement de la taxe d'habitation. Cette liste indique, pour chaque logement, son adresse, sa nature, sa valeur locative, la première année de vacance du local, le nom et l'adresse de son propriétaire et, le cas échéant, l'année à partir de laquelle le local a été soumis à la taxe sur les locaux vacants et le taux d'imposition à cette taxe.
\n
Les collectivités locales, les établissements publics de coopération intercommunale dotés d'une fiscalité propre et l'administration fiscale peuvent se communiquer mutuellement les informations nécessaires au recensement des bases des impositions directes locales.
\n
Les informations transmises aux collectivités locales et à leurs groupements dotés d'une fiscalité propre sont couvertes par le secret professionnel, et soumises aux dispositions de la loi n° 78-17 du 6 janvier 1978 modifiée relative à l'informatique, aux fichiers et aux libertés. Leur utilisation respecte les obligations de discrétion et de sécurité selon des modalités définies par un décret en Conseil d'Etat.
" } }, "LEGIARTI000006315265": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2006-07-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006315265", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315265.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135ACXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "Loi 78-17 1978-01-06", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000036706468", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "LEGIARTI000006332944", "@num": "5", "#text": "Arrêté du 19 juin 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171658", "@nortexte": "BUDL9600075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-19" }, { "@id": "LEGIARTI000006826014", "@num": "21", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 21 () JORF 16 juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000022916355", "@num": "2", "#text": "Arrêté du 25 août 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022915418", "@nortexte": "BCRE1024779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000032234720", "@num": "2", "#text": "Arrêté du 29 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233454", "@nortexte": "FCPE1606672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGIARTI000033782257", "@num": "76", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050738146", "@num": "7", "#text": "Arrêté du 4 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "#text": "CGI Livre des procédures fiscales L190", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428502", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635590", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680520", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815543", "@num": "L321-1", "#text": "Code de l'urbanisme - art. L321-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815289", "@num": "L324-1", "#text": "Code de l'urbanisme - art. L324-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815323", "@num": "L326-1", "#text": "Code de l'urbanisme - art. L326-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315260", "@fin": "1993-01-05", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315261", "@fin": "1994-09-02", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315262", "@fin": "2005-01-19", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315263", "@fin": "2005-12-31", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315264", "@fin": "2006-07-16", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315265", "@fin": "2009-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058707", "@fin": "2011-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381655", "@fin": "2011-12-30", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075795", "@fin": "2014-03-27", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028810551", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219171", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816715", "@fin": "2017-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816783", "@fin": "2017-05-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219216", "@fin": "2018-08-12", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312919", "@fin": "2023-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041465473", "@fin": "2027-01-01", "@num": "L135 B", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046901071", "@fin": "2999-01-01", "@num": "L135 B", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration fiscale transmet gratuitement, à leur demande, aux propriétaires faisant l'objet d'une procédure d'expropriation, aux services de l'Etat, aux collectivités territoriales, aux établissements publics de coopération intercommunale dotés d'une ficalité propre, aux établissements publics administratifs et aux établissements publics visés aux articles L. 321-1, L. 324-1 et L. 326-1 du code de l'urbanisme les éléments d'information qu'elle détient au sujet des valeurs foncières déclarées à l'occasion des mutations intervenues dans les cinq dernières années et qui sont nécessaires à l'exercice de leurs compétences en matière de politique foncière et d'aménagement. Cette administration ne peut, dans ce cas, se prévaloir de la règle du secret.
\n
Ces dispositions ne font pas échec au secret de la défense nationale.
\n
L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre :
\n
a) Les rôles généraux des impôts directs locaux comportant les impositions émises à leur profit et, à leur demande, les montants des rôles supplémentaires lorsqu'ils sont d'un montant supérieur à un seuil fixé par arrêté du ministre chargé du budget ;
\n
b) Le montant total, pour chaque impôt perçu à leur profit, des dégrèvements dont les contribuables de la collectivité ont bénéficié, à l'exception de ceux accordés en application de l'article L. 190.
\n
Elle transmet également, gratuitement, à leur demande, aux services de l'Etat, aux collectivités territoriales, aux établissements publics de coopération intercommunale dotés d'une fiscalité propre et à l'Agence nationale de l'habitat, la liste des logements vacants recensés l'année précédente pour l'établissement de la taxe d'habitation. Cette liste indique, pour chaque logement, son adresse, sa nature, sa valeur locative, la première année de vacance du local, le nom et l'adresse de son propriétaire et, le cas échéant, l'année à partir de laquelle le local a été soumis à la taxe sur les locaux vacants et le taux d'imposition à cette taxe.
\n
Les collectivités locales, les établissements publics de coopération intercommunale dotés d'une fiscalité propre et l'administration fiscale peuvent se communiquer mutuellement les informations nécessaires au recensement des bases des impositions directes locales.
\n
Les informations transmises aux collectivités locales et à leurs groupements dotés d'une fiscalité propre sont couvertes par le secret professionnel, et soumises aux dispositions de la loi n° 78-17 du 6 janvier 1978 modifiée relative à l'informatique, aux fichiers et aux libertés. Leur utilisation respecte les obligations de discrétion et de sécurité selon des modalités définies par un décret en Conseil d'Etat.
" } }, "LEGIARTI000020058707": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020058707", "URL": "article/LEGI/ARTI/00/00/20/05/87/LEGIARTI000020058707.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000036706468", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "LEGIARTI000006332944", "@num": "5", "#text": "Arrêté du 19 juin 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171658", "@nortexte": "BUDL9600075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-19" }, { "@id": "LEGIARTI000020042191", "@num": "102", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 102 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000022916355", "@num": "2", "#text": "Arrêté du 25 août 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022915418", "@nortexte": "BCRE1024779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000032234720", "@num": "2", "#text": "Arrêté du 29 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233454", "@nortexte": "FCPE1606672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGIARTI000033782257", "@num": "76", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050738146", "@num": "7", "#text": "Arrêté du 4 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428502", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635590", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680520", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315260", "@fin": "1993-01-05", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315261", "@fin": "1994-09-02", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315262", "@fin": "2005-01-19", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315263", "@fin": "2005-12-31", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315264", "@fin": "2006-07-16", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315265", "@fin": "2009-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058707", "@fin": "2011-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381655", "@fin": "2011-12-30", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075795", "@fin": "2014-03-27", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028810551", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219171", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816715", "@fin": "2017-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816783", "@fin": "2017-05-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219216", "@fin": "2018-08-12", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312919", "@fin": "2023-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041465473", "@fin": "2027-01-01", "@num": "L135 B", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046901071", "@fin": "2999-01-01", "@num": "L135 B", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ces dispositions ne font pas échec au secret de la défense nationale.

L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre :

a) Les rôles généraux des impôts directs locaux comportant les impositions émises à leur profit et, à leur demande, les montants des rôles supplémentaires lorsqu'ils sont d'un montant supérieur à un seuil fixé par arrêté du ministre chargé du budget ainsi que, si la collectivité ou l'établissement public de coopération intercommunale doté d'une fiscalité propre en fait la demande complémentaire, des renseignements individuels figurant sur le rôle supplémentaire et nécessaires à l'appréciation des montants figurant sur ce rôle, à l'exclusion des informations tenant à l'origine des rectifications opérées ;

b) Le montant total, pour chaque impôt perçu à leur profit, des dégrèvements dont les contribuables de la collectivité ont bénéficié, à l'exception de ceux accordés en application de l'article L. 190.

A leur demande, l'administration fiscale transmet aux groupements qui perçoivent la taxe d'enlèvement des ordures ménagères les rôles généraux de taxe foncière sur les propriétés bâties émis dans leur ressort.

Elle transmet également, gratuitement, à leur demande, aux services de l'Etat, aux collectivités territoriales, aux établissements publics de coopération intercommunale dotés d'une fiscalité propre et à l'Agence nationale de l'habitat, la liste des logements vacants recensés l'année précédente pour l'établissement de la taxe d'habitation. Cette liste indique, pour chaque logement, son adresse, sa nature, sa valeur locative, la première année de vacance du local, le nom et l'adresse de son propriétaire et, le cas échéant, l'année à partir de laquelle le local a été soumis à la taxe sur les locaux vacants et le taux d'imposition à cette taxe.

Les informations transmises aux collectivités locales et à leurs groupements dotés d'une fiscalité propre sont couvertes par le secret professionnel, et soumises aux dispositions de la loi n° 78-17 du 6 janvier 1978 modifiée relative à l'informatique, aux fichiers et aux libertés. Leur utilisation respecte les obligations de discrétion et de sécurité selon des modalités définies par un décret en Conseil d'Etat.

\n
" } }, "LEGIARTI000023381655": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023381655", "URL": "article/LEGI/ARTI/00/00/23/38/16/LEGIARTI000023381655.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "LOI n° 78-17 du 6 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000036706468", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "LEGIARTI000006332944", "@num": "5", "#text": "Arrêté du 19 juin 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171658", "@nortexte": "BUDL9600075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-19" }, { "@id": "LEGIARTI000006322505", "@num": "85", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 85", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000022916355", "@num": "2", "#text": "Arrêté du 25 août 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022915418", "@nortexte": "BCRE1024779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000023347089", "@num": "113", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 113", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023347091", "@num": "114", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 114", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000032234720", "@num": "2", "#text": "Arrêté du 29 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233454", "@nortexte": "FCPE1606672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGIARTI000033782257", "@num": "76", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050738146", "@num": "7", "#text": "Arrêté du 4 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006306082", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314157", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428502", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635590", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680520", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815323", "@num": "L326-1", "#text": "Code de l'urbanisme - art. L326-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315260", "@fin": "1993-01-05", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315261", "@fin": "1994-09-02", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315262", "@fin": "2005-01-19", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315263", "@fin": "2005-12-31", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315264", "@fin": "2006-07-16", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315265", "@fin": "2009-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058707", "@fin": "2011-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381655", "@fin": "2011-12-30", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075795", "@fin": "2014-03-27", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028810551", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219171", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816715", "@fin": "2017-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816783", "@fin": "2017-05-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219216", "@fin": "2018-08-12", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312919", "@fin": "2023-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041465473", "@fin": "2027-01-01", "@num": "L135 B", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046901071", "@fin": "2999-01-01", "@num": "L135 B", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ces dispositions ne font pas échec au secret de la défense nationale.

L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre :

a bis) Le montant par impôt et par redevable des impôts directs non recouvrés par voie de rôle perçus à leur profit ;

L'administration fiscale transmet chaque année aux collectivités territoriales et aux établissements publics de coopération intercommunale dotés d'une fiscalité propre, percevant la taxe professionnelle, la liste des établissements implantés sur leur territoire qui appartiennent à une entreprise bénéficiaire des dispositions du I de l'article 1647 B sexies du code général des impôts et dont les bases sont retenues pour la détermination du plafond de participation défini au 2 du C du III de l'article 85 de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006. Elle transmet également à l'établissement public de coopération intercommunale la liste des locaux à usage de logement soumis à la taxe sur les logements vacants au sens de l'article 232 du code général des impôts ou ceux relevant de la taxe d'habitation sur les logements vacants visés à l'article 1407 bis du même code.

\n
" } }, "LEGIARTI000025075795": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-03-27", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025075795", "URL": "article/LEGI/ARTI/00/00/25/07/57/LEGIARTI000025075795.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "LOI n° 78-17 du 6 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000036706468", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "LEGIARTI000006332944", "@num": "5", "#text": "Arrêté du 19 juin 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171658", "@nortexte": "BUDL9600075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-19" }, { "@id": "LEGIARTI000006322505", "@num": "85", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 85", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000022916355", "@num": "2", "#text": "Arrêté du 25 août 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022915418", "@nortexte": "BCRE1024779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000025048288", "@num": "100", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 100", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025048290", "@num": "101", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 101", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000032234720", "@num": "2", "#text": "Arrêté du 29 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233454", "@nortexte": "FCPE1606672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGIARTI000033782257", "@num": "76", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050738146", "@num": "7", "#text": "Arrêté du 4 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006306082", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314157", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428502", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635590", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315437", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680520", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815543", "@num": "L321-1", "#text": "Code de l'urbanisme - art. L321-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815323", "@num": "L326-1", "#text": "Code de l'urbanisme - art. L326-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315260", "@fin": "1993-01-05", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315261", "@fin": "1994-09-02", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315262", "@fin": "2005-01-19", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315263", "@fin": "2005-12-31", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315264", "@fin": "2006-07-16", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315265", "@fin": "2009-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058707", "@fin": "2011-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381655", "@fin": "2011-12-30", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075795", "@fin": "2014-03-27", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028810551", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219171", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816715", "@fin": "2017-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816783", "@fin": "2017-05-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219216", "@fin": "2018-08-12", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312919", "@fin": "2023-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041465473", "@fin": "2027-01-01", "@num": "L135 B", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046901071", "@fin": "2999-01-01", "@num": "L135 B", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Ces dispositions ne font pas échec au secret de la défense nationale.

\n
\n

L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre :

\n
\n

a bis) Le montant par impôt et par redevable des impôts directs non recouvrés par voie de rôle perçus à leur profit, ainsi que l'ensemble des informations déclarées par le redevable intervenant dans le calcul du montant, notamment les effectifs salariés ;

\n
\n

Les collectivités locales, les établissements publics de coopération intercommunale dotés d'une fiscalité propre et l'administration fiscale peuvent se communiquer mutuellement les informations nécessaires au recensement des bases des impositions directes locales. De même, les collectivités locales et les établissements publics de coopération intercommunale peuvent se communiquer entre eux des informations fiscales sur leurs produits d'impôts.

\n
\n

\n
" } }, "LEGIARTI000028810551": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000028810551", "URL": "article/LEGI/ARTI/00/00/28/81/05/LEGIARTI000028810551.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "Loi n° 78-17 du 6 janvier 1978 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "JORFTEXT000000874247", "#text": "Loi n° 86-1290 du 23 décembre 1986 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "LEGIARTI000006475140", "@num": "16", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 16 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000036706468", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "LEGIARTI000006332944", "@num": "5", "#text": "Arrêté du 19 juin 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171658", "@nortexte": "BUDL9600075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-19" }, { "@id": "LEGIARTI000006322505", "@num": "85", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 85 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000022916355", "@num": "2", "#text": "Arrêté du 25 août 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022915418", "@nortexte": "BCRE1024779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000028775900", "@num": "142", "#text": "LOI n°2014-366\n du 24 mars 2014 - art. 142", "@sens": "cible", "@cidtexte": "JORFTEXT000028772256", "@nortexte": "ETLX1313501L", "@numtexte": "2014-366", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-03-24" }, { "@id": "LEGIARTI000032234720", "@num": "2", "#text": "Arrêté du 29 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233454", "@nortexte": "FCPE1606672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGIARTI000033782257", "@num": "76", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050738146", "@num": "7", "#text": "Arrêté du 4 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006306082", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314157", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. 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L'administration fiscale transmet gratuitement, à leur demande, aux propriétaires faisant l'objet d'une procédure d'expropriation, aux services de l'Etat, aux collectivités territoriales, aux établissements publics de coopération intercommunale dotés d'une ficalité propre, aux établissements publics administratifs et aux établissements publics visés aux articles L. 122-4, L. 321-1, L. 324-1 et L. 326-1 du code de l'urbanisme, aux agences d'urbanisme mentionnées à l'article L. 121-3 du même code, aux sociétés d'aménagement foncier et d'établissement rural mentionnées à l'article L. 141-1 du code rural et de la pêche maritime, aux concessionnaires des opérations d'aménagement mentionnés à l'article L. 300-4 du code de l'urbanisme, aux associations foncières urbaines mentionnées à l'article L. 322-1 du même code et aux observatoires des loyers mentionnés à l'article 16 de la loi n° 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la loi n° 86-1290 du 23 décembre 1986 les éléments d'information qu'elle détient au sujet des valeurs foncières déclarées à l'occasion des mutations intervenues dans les cinq dernières années et qui sont nécessaires à l'exercice de leurs compétences en matière de politiques foncière, d'urbanisme et d'aménagement et de transparence des marchés fonciers et immobiliers. Cette administration ne peut, dans ce cas, se prévaloir de la règle du secret.

Ces dispositions ne font pas échec au secret de la défense nationale.

L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre :

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L'administration fiscale transmet gratuitement, à leur demande, aux propriétaires faisant l'objet d'une procédure d'expropriation, aux services de l'Etat, aux collectivités territoriales, aux établissements publics de coopération intercommunale dotés d'une ficalité propre, aux établissements publics administratifs et aux établissements publics visés aux articles L. 143-16, L. 321-1, L. 324-1 et L. 326-1 du code de l'urbanisme, aux agences d'urbanisme mentionnées par le code de l'urbanisme, aux sociétés d'aménagement foncier et d'établissement rural mentionnées à l'article L. 141-1 du code rural et de la pêche maritime, aux concessionnaires des opérations d'aménagement mentionnés à l'article L. 300-4 du code de l'urbanisme, aux associations foncières urbaines mentionnées à l'article L. 322-1 du même code et aux observatoires des loyers mentionnés à l'article 16 de la loi n° 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la loi n° 86-1290 du 23 décembre 1986 les éléments d'information qu'elle détient au sujet des valeurs foncières déclarées à l'occasion des mutations intervenues dans les cinq dernières années et qui sont nécessaires à l'exercice de leurs compétences en matière de politiques foncière, d'urbanisme et d'aménagement et de transparence des marchés fonciers et immobiliers. Cette administration ne peut, dans ce cas, se prévaloir de la règle du secret.

Ces dispositions ne font pas échec au secret de la défense nationale.

L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre :

" } }, "LEGIARTI000031816715": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031816715", "URL": "article/LEGI/ARTI/00/00/31/81/67/LEGIARTI000031816715.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "LOI n° 78-17 du 6 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "JORFTEXT000000874247", "#text": "LOI n° 86-1290 du 23 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "LEGIARTI000006475140", "@num": "16", "#text": "Loi n° 89-462 du 6 juillet 1989 - 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L'administration fiscale transmet gratuitement, à leur demande, aux propriétaires faisant l'objet d'une procédure d'expropriation, aux services de l'Etat, aux collectivités territoriales, aux établissements publics de coopération intercommunale dotés d'une ficalité propre, aux établissements publics administratifs et aux établissements publics visés aux articles L. 143-16, L. 321-1, L. 324-1 et L. 326-1 du code de l'urbanisme, aux agences d'urbanisme mentionnées par le code de l'urbanisme, aux sociétés d'aménagement foncier et d'établissement rural mentionnées à l'article L. 141-1 du code rural et de la pêche maritime, aux concessionnaires des opérations d'aménagement mentionnés à l'article L. 300-4 du code de l'urbanisme, aux associations foncières urbaines mentionnées à l'article L. 322-1 du même code et aux observatoires des loyers mentionnés à l'article 16 de la loi n° 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la loi n° 86-1290 du 23 décembre 1986 les éléments d'information qu'elle détient au sujet des valeurs foncières déclarées à l'occasion des mutations intervenues dans les cinq dernières années et qui sont nécessaires à l'exercice de leurs compétences en matière de politiques foncière, d'urbanisme et d'aménagement et de transparence des marchés fonciers et immobiliers. Cette administration ne peut, dans ce cas, se prévaloir de la règle du secret.

Ces dispositions ne font pas échec au secret de la défense nationale.

L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre :

A compter de 2018, l'administration fiscale transmet chaque année aux villes et aux établissements publics de coopération intercommunale ayant institué la taxe de séjour ou la taxe de séjour forfaitaire, la liste des locaux meublés exonérés de contribution foncière économique en application du 3° de l'article 1459 du code général des impôts.

" } }, "LEGIARTI000033219216": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-08-12", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033219216", "URL": "article/LEGI/ARTI/00/00/33/21/92/LEGIARTI000033219216.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "LOI n° 78-17 du 6 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "JORFTEXT000000874247", "#text": "LOI n° 86-1290 du 23 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "LEGIARTI000006475140", "@num": "16", "#text": "Loi n° 89-462 du 6 juillet 1989 - 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L'administration fiscale transmet, soit directement, soit par l'intermédiaire d'un opérateur, des éléments d'information qu'elle détient au sujet des valeurs foncières déclarées à l'occasion des mutations intervenues dans les cinq dernières années et qui sont nécessaires à l'exercice de leurs compétences en matière de politiques foncière, d'urbanisme et d'aménagement et de transparence des marchés fonciers et immobiliers :

1° Aux chercheurs ;

2° Aux personnes dont l'activité économique consiste à développer des services contribuant à l'information des vendeurs et des acquéreurs et à la transparence du marché immobilier ;

3° Aux services de l'Etat ;

4° Aux collectivités territoriales et aux établissements publics de coopération intercommunale à fiscalité propre ;

5° Aux établissements publics administratifs et aux établissements publics mentionnés aux articles L. 143-16, L. 321-1, L. 321-14, L. 321-29, L. 321-36-1, L. 321-37, L. 324-1 et L. 326-1 du code de l'urbanisme ;

6° Aux agences d'urbanisme mentionnées à l'article L. 132-6 du même code ;

7° A l'établissement public mentionné à l'article 44 de la loi n° 2013-431 du 28 mai 2013 portant diverses dispositions en matière d'infrastructures et de services de transports ;

8° Aux sociétés d'aménagement foncier et d'établissement rural mentionnées à l'article L. 141-1 du code rural et de la pêche maritime ;

9° Aux concessionnaires des opérations d'aménagement mentionnés à l'article L. 300-4 du code de l'urbanisme ;

10° Aux associations foncières urbaines mentionnées à l'article L. 322-1 du même code ;

11° Aux observatoires des loyers mentionnés à l'article 16 de la loi n° 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la loi n° 86-1290 du 23 décembre 1986 ;

12° Aux professionnels de l'immobilier ;

13° Aux associations d'information sur le logement mentionnées à l'article L. 366-1 du code de la construction et de l'habitation.

La transmission, est effectuée à titre gratuit, sous forme dématérialisée dans le cadre d'une procédure en ligne. Elle est subordonnée à une déclaration de motifs préalable, aux fins de laquelle le demandeur doit justifier de sa qualité et accepter les conditions générales d'accès au service.

Hors le cas des informations protégées au titre du secret de la défense nationale, l'administration fiscale ne peut se prévaloir de la règle du secret. Toutefois, les informations transmises excluent toute identification nominative du propriétaire d'un bien et les bénéficiaires de la transmission ne doivent à aucun moment pouvoir reconstituer des listes de biens appartenant à des propriétaires désignés.

L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre :

Elle transmet gratuitement aux collectivités territoriales et aux établissements publics de coopération intercommunale dotés d'une fiscalité propre la liste des locaux commerciaux et professionnels vacants qui n'ont pas fait l'objet d'une imposition à la cotisation foncière des entreprises l'année précédente.

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L326-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315260", "@fin": "1993-01-05", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315261", "@fin": "1994-09-02", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315262", "@fin": "2005-01-19", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315263", "@fin": "2005-12-31", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315264", "@fin": "2006-07-16", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315265", "@fin": "2009-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058707", "@fin": "2011-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381655", "@fin": "2011-12-30", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075795", "@fin": "2014-03-27", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028810551", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219171", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816715", "@fin": "2017-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816783", "@fin": "2017-05-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219216", "@fin": "2018-08-12", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312919", "@fin": "2023-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041465473", "@fin": "2027-01-01", "@num": "L135 B", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046901071", "@fin": "2999-01-01", "@num": "L135 B", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'administration fiscale transmet gratuitement, à leur demande, aux propriétaires faisant l'objet d'une procédure d'expropriation, aux services de l'Etat, aux collectivités territoriales, aux établissements publics de coopération intercommunale dotés d'une ficalité propre, aux établissements publics administratifs et aux établissements publics visés aux articles L. 143-16, L. 321-1, L. 324-1 et L. 326-1 du code de l'urbanisme, aux agences d'urbanisme mentionnées par le code de l'urbanisme, aux sociétés d'aménagement foncier et d'établissement rural mentionnées à l'article L. 141-1 du code rural et de la pêche maritime, aux concessionnaires des opérations d'aménagement mentionnés à l'article L. 300-4 du code de l'urbanisme, aux associations foncières urbaines mentionnées à l'article L. 322-1 du même code et aux observatoires des loyers mentionnés à l'article 16 de la loi n° 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la loi n° 86-1290 du 23 décembre 1986 les éléments d'information qu'elle détient au sujet des valeurs foncières déclarées à l'occasion des mutations intervenues dans les cinq dernières années et qui sont nécessaires à l'exercice de leurs compétences en matière de politiques foncière, d'urbanisme et d'aménagement et de transparence des marchés fonciers et immobiliers. Cette administration ne peut, dans ce cas, se prévaloir de la règle du secret.

Ces dispositions ne font pas échec au secret de la défense nationale.

L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre :

" } }, "LEGIARTI000037312919": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2018-08-12" } }, "META_COMMUN": { "ID": "LEGIARTI000037312919", "URL": "article/LEGI/ARTI/00/00/37/31/29/LEGIARTI000037312919.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "LOI n° 78-17 du 6 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000036706468", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "LEGIARTI000006332944", "@num": "5", "#text": "Arrêté du 19 juin 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171658", "@nortexte": "BUDL9600075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-19" }, { "@id": "LEGIARTI000006322505", "@num": "85", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 85", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000022916355", "@num": "2", "#text": "Arrêté du 25 août 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022915418", "@nortexte": "BCRE1024779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000032234720", "@num": "2", "#text": "Arrêté du 29 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233454", "@nortexte": "FCPE1606672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGIARTI000033782257", "@num": "76", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037309193", "@num": "13", "#text": "LOI n°2018-727 du 10 août 2018 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000037307624", "@nortexte": "CPAX1730519L", "@numtexte": "2018-727", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-08-10" }, { "@id": "LEGIARTI000046196852", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050738146", "@num": "7", "#text": "Arrêté du 4 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006306082", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306151", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314157", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428502", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635590", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315437", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680520", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315260", "@fin": "1993-01-05", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315261", "@fin": "1994-09-02", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315262", "@fin": "2005-01-19", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315263", "@fin": "2005-12-31", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315264", "@fin": "2006-07-16", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315265", "@fin": "2009-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058707", "@fin": "2011-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381655", "@fin": "2011-12-30", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075795", "@fin": "2014-03-27", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028810551", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219171", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816715", "@fin": "2017-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816783", "@fin": "2017-05-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219216", "@fin": "2018-08-12", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312919", "@fin": "2023-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041465473", "@fin": "2027-01-01", "@num": "L135 B", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046901071", "@fin": "2999-01-01", "@num": "L135 B", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre :

" } }, "LEGIARTI000041465473": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2027-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041465473", "URL": "article/LEGI/ARTI/00/00/41/46/54/LEGIARTI000041465473.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au E du VII de l’article 16 de la loi n° 2019-1479 du 28 décembre 2019, les présentes dispositions s’appliquent à compter des impositions établies au titre de 2023.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "LOI n° 78-17 du 6 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000036706468", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "LEGIARTI000006332944", "@num": "5", "#text": "Arrêté du 19 juin 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171658", "@nortexte": "BUDL9600075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-19" }, { "@id": "LEGIARTI000006322505", "@num": "85", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 85", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000022916355", "@num": "2", "#text": "Arrêté du 25 août 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022915418", "@nortexte": "BCRE1024779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000032234720", "@num": "2", "#text": "Arrêté du 29 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233454", "@nortexte": "FCPE1606672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGIARTI000033782257", "@num": "76", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000039793073", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050738146", "@num": "7", "#text": "Arrêté du 4 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006306082", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306151", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314157", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428502", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635590", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315437", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680520", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315260", "@fin": "1993-01-05", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315261", "@fin": "1994-09-02", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315262", "@fin": "2005-01-19", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315263", "@fin": "2005-12-31", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315264", "@fin": "2006-07-16", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315265", "@fin": "2009-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058707", "@fin": "2011-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381655", "@fin": "2011-12-30", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075795", "@fin": "2014-03-27", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028810551", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219171", "@fin": "2016-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816715", "@fin": "2017-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816783", "@fin": "2017-05-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219216", "@fin": "2018-08-12", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312919", "@fin": "2023-01-01", "@num": "L135 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041465473", "@fin": "2027-01-01", "@num": "L135 B", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046901071", "@fin": "2999-01-01", "@num": "L135 B", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre :

Elle transmet également, gratuitement, à leur demande, aux services de l'Etat, aux collectivités territoriales, aux établissements publics de coopération intercommunale dotés d'une fiscalité propre et à l'Agence nationale de l'habitat, la liste des logements vacants recensés l'année précédente pour l'établissement de la taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale. Cette liste indique, pour chaque logement, son adresse, sa nature, sa valeur locative, la première année de vacance du local, le nom et l'adresse de son propriétaire et, le cas échéant, l'année à partir de laquelle le local a été soumis à la taxe sur les locaux vacants et le taux d'imposition à cette taxe.

L'administration fiscale transmet chaque année aux collectivités territoriales et aux établissements publics de coopération intercommunale dotés d'une fiscalité propre, percevant la taxe professionnelle, la liste des établissements implantés sur leur territoire qui appartiennent à une entreprise bénéficiaire des dispositions du I de l'article 1647 B sexies du code général des impôts et dont les bases sont retenues pour la détermination du plafond de participation défini au 2 du C du III de l'article 85 de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006. Elle transmet également à l'établissement public de coopération intercommunale la liste des locaux à usage de logement soumis à la taxe sur les logements vacants au sens de l'article 232 du code général des impôts ou ceux relevant de la taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale sur les logements vacants visés à l'article 1407 bis du même code.

\n
" } }, "LEGIARTI000046901071": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 B", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2027-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046901071", "URL": "article/LEGI/ARTI/00/00/46/90/10/LEGIARTI000046901071.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au J du XXVII de l’article 55 de la loi n° 2022-1726 du 30 décembre 2022 dans sa rédaction issue de l'article 79 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions s'appliquent à compter des impositions établies au titre de 2027.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "LOI n° 78-17 du 6 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000022319420", "@num": "21", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000036706468", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "LEGIARTI000006332944", "@num": "5", "#text": "Arrêté du 19 juin 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171658", "@nortexte": "BUDL9600075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-19" }, { "@id": "LEGIARTI000006322505", "@num": "85", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 85", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000022916355", "@num": "2", "#text": "Arrêté du 25 août 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022915418", "@nortexte": "BCRE1024779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000032234720", "@num": "2", "#text": "Arrêté du 29 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233454", "@nortexte": "FCPE1606672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGIARTI000033782257", "@num": "76", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000048848068", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000048847086", "@num": "55", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050738146", "@num": "7", "#text": "Arrêté du 4 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006306082", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306151", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314157", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. 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\n

L'administration fiscale est tenue de transmettre, chaque année, aux collectivités locales et à leurs groupements dotés d'une fiscalité propre :

Elle transmet également, gratuitement, à leur demande, aux services de l'Etat, aux collectivités territoriales, aux établissements publics de coopération intercommunale dotés d'une fiscalité propre et à l'Agence nationale de l'habitat, la liste des logements vacants recensés l'année précédente pour l'établissement de la taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale. Cette liste indique, pour chaque logement, son adresse, sa nature, sa valeur locative, la première année de vacance du local, le nom et l'adresse de son propriétaire et, le cas échéant, l'année à partir de laquelle le local a été soumis à la taxe sur les locaux vacants et le taux d'imposition à cette taxe.

L'administration fiscale transmet chaque année aux collectivités territoriales et aux établissements publics de coopération intercommunale dotés d'une fiscalité propre, percevant la taxe professionnelle, la liste des établissements implantés sur leur territoire qui appartiennent à une entreprise bénéficiaire des dispositions du I de l'article 1647 B sexies du code général des impôts et dont les bases sont retenues pour la détermination du plafond de participation défini au 2 du C du III de l'article 85 de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006. Elle transmet également à l'établissement public de coopération intercommunale la liste des locaux à usage de logement soumis à la taxe sur les logements vacants au sens de l'article 232 du code général des impôts ou ceux relevant de la taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale sur les logements vacants visés à l'article 1407 bis du même code.

\n
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Article 76 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/01/2017 (LOI n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 (1))