{ "article": { "LEGIARTI000034326578": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D633-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034326578", "URL": "article/LEGI/ARTI/00/00/34/32/65/LEGIARTI000034326578.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034324150", "@num": "5", "#text": "Décret n°2017-456 du 29 mars 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000034316810", "@nortexte": "MCCB1637414D", "@numtexte": "2017-456", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-29" }, { "@id": "LEGIARTI000006297958", "@num": "41 DO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DO", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034326576", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions fiscales", "@debut": "2017-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024242348", "@fin": "2017-04-01", "#text": "TITRE III : SITES", "@debut": "2011-05-27" }, { "@id": "LEGISCTA000034353969", "@fin": "2999-01-01", "#text": "TITRE III : SITES PATRIMONIAUX REMARQUABLES", "@debut": "2017-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024241830", "@fin": "2017-04-01", "#text": "LIVRE VI : MONUMENTS HISTORIQUES, SITES ET ESPACES PROTÉGÉS", "@debut": "2011-05-27" }, { "@id": "LEGISCTA000034353560", "@fin": "2999-01-01", "#text": "LIVRE VI : MONUMENTS HISTORIQUES, SITES PATRIMONIAUX REMARQUABLES ET QUALITÉ ARCHITECTURALE", "@debut": "2017-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024239714", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2011-05-27" } ] }, "@cid": "LEGITEXT000006074236", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du patrimoine", "@debut": "2004-02-24", "@id_txt": "LEGITEXT000006074236", "@c_titre_court": "Code du patrimoine" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034326578", "@fin": "2999-01-01", "@num": "D633-1", "@etat": "VIGUEUR", "@debut": "2017-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles relatives aux opérations de restauration immobilière dans le périmètre d'un site patrimonial remarquable sont fixées à l'article 41 DO de l'annexe III au code général des impôts.

" } }, "LEGIARTI000006297958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 DO", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006297958", "URL": "article/LEGI/ARTI/00/00/06/29/79/LEGIARTI000006297958.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041GCXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 156", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006822393", "@num": "1", "#text": "Décret n°95-386 du 11 avril 1995 - art. 1 (V) JORF 13 avril 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000188274", "@nortexte": "BUDX9410021D", "@numtexte": "95-386", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-11" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000034326578", "@num": "D633-1", "#text": "Code du patrimoine - art. D633-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024242364", "@num": "D643-1", "#text": "Code du patrimoine - art. D643-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815166", "@num": "L300-4", "#text": "Code de l'urbanisme - art. L300-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme L321-1 à L321-9, L300-4", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825580", "@num": "L421-1", "#text": "Code de la construction et de l'habitation. - art. L421-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825591", "@num": "L421-4", "#text": "Code de la construction et de l'habitation. - art. L421-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825600", "@num": "L422-2", "#text": "Code de la construction et de l'habitation. - art. L422-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179303", "@fin": "2023-04-23", "#text": "0I bis : Opérations de restauration immobilière", "@debut": "1995-10-27" }, { "@id": "LEGISCTA000047480559", "@fin": "2999-01-01", "#text": "0I bis : Rehaussement jusqu'à 21 400 euros du déficit foncier imputable sur le revenu global à concurrence des dépenses déductibles de travaux de rénovation énergétique", "@debut": "2023-04-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162162", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297958", "@fin": "2001-03-31", "@num": "41 DO", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006297959", "@fin": "2018-06-23", "@num": "41 DO", "@etat": "PERIME", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047480561", "@fin": "2999-01-01", "@num": "41 DO", "@etat": "VIGUEUR", "@debut": "2023-04-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions du deuxième alinéa du 3° du I de l'article 156 du code général des impôts, les organismes qui prennent l'initiative d'une opération de restauration immobilière dans un secteur sauvegardé ou une zone de protection du patrimoine architectural, urbain et paysager doivent relever de l'une des catégories énumérées ci-après :
\n
a) Etablissements publics d'aménagement créés en application des articles L. 321-1 à L. 321-9 du code de l'urbanisme ;
\n
b) Sociétés d'économie mixte répondant aux conditions définies par l'article L. 300-4 du code de l'urbanisme, et qui sont chargées de l'opération de restauration en vertu d'une convention ou d'une concession d'aménagement conclue avec la collectivité publique ;
\n
c) Organismes d'habitation à loyer modéré habilités à réaliser des opérations d'aménagement en vertu des articles L. 421-1, L. 421-4 et L. 422-2 du code de la construction et de l'habitation ;
\n
d) Associations sans but lucratif dont l'un des objets est l'amélioration de l'habitat ou la restauration immobilière, comprenant dans leur organe dirigeant un ou plusieurs représentants de l'Etat ou de l'une des collectivités territoriales concernées par l'opération, soumises au contrôle de la Cour des comptes ou de la chambre régionale des comptes à raison de leurs ressources et agréées par le représentant de l'Etat dans le département comme remplissant les conditions définies par le présent article.
" } }, "LEGIARTI000006297959": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 DO", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-23", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006297959", "URL": "article/LEGI/ARTI/00/00/06/29/79/LEGIARTI000006297959.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041GCXXXXXAB" } }, "NOTA": { "CONTENU": "

En conséquence de l'article 118-3° a et III de la loi n° 2015-1785 du 29 décembre 2015, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000207538", "#text": "Loi 2000-1208 2000-12-13 art. 8 1° JORF 14 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000037091662", "@num": "4", "#text": "Décret n°2018-500 du 20 juin 2018 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000037090889", "@nortexte": "ECOE1807256D", "@numtexte": "2018-500", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000034326578", "@num": "D633-1", "#text": "Code du patrimoine - art. D633-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024242364", "@num": "D643-1", "#text": "Code du patrimoine - art. D643-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307893", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815166", "@num": "L300-4", "#text": "Code de l'urbanisme - art. L300-4", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815543", "@num": "L321-1", "#text": "Code de l'urbanisme - art. L321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825580", "@num": "L421-1", "#text": "Code de la construction et de l'habitation. - art. L421-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825591", "@num": "L421-4", "#text": "Code de la construction et de l'habitation. - art. L421-4", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825600", "@num": "L422-2", "#text": "Code de la construction et de l'habitation. - art. L422-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179303", "@fin": "2023-04-23", "#text": "0I bis : Opérations de restauration immobilière", "@debut": "1995-10-27" }, { "@id": "LEGISCTA000047480559", "@fin": "2999-01-01", "#text": "0I bis : Rehaussement jusqu'à 21 400 euros du déficit foncier imputable sur le revenu global à concurrence des dépenses déductibles de travaux de rénovation énergétique", "@debut": "2023-04-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162162", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297958", "@fin": "2001-03-31", "@num": "41 DO", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006297959", "@fin": "2018-06-23", "@num": "41 DO", "@etat": "PERIME", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047480561", "@fin": "2999-01-01", "@num": "41 DO", "@etat": "VIGUEUR", "@debut": "2023-04-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions du deuxième alinéa du 3° du I de l'article 156 du code général des impôts, les organismes qui prennent l'initiative d'une opération de restauration immobilière dans un secteur sauvegardé ou une zone de protection du patrimoine architectural, urbain et paysager doivent relever de l'une des catégories énumérées ci-après :
\n
a) Etablissements publics d'aménagement créés en application des articles L. 321-1 à L. 321-9 du code de l'urbanisme ;
\n
b) Sociétés d'économie mixte répondant aux conditions définies par l'article L. 300-4 du code de l'urbanisme, et qui sont chargées de l'opération de restauration en vertu d'une convention publique d'aménagement conclue avec la collectivité publique ;
\n
c) Organismes d'habitation à loyer modéré habilités à réaliser des opérations d'aménagement en vertu des articles L. 421-1, L. 421-4 et L. 422-2 du code de la construction et de l'habitation ;
\n
d) Associations sans but lucratif dont l'un des objets est l'amélioration de l'habitat ou la restauration immobilière, comprenant dans leur organe dirigeant un ou plusieurs représentants de l'Etat ou de l'une des collectivités territoriales concernées par l'opération, soumises au contrôle de la Cour des comptes ou de la chambre régionale des comptes à raison de leurs ressources et agréées par le représentant de l'Etat dans le département comme remplissant les conditions définies par le présent article.
" } }, "LEGIARTI000034324150": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034324150", "URL": "article/LEGI/ARTI/00/00/34/32/41/LEGIARTI000034324150.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006401424", "@num": "69", "#text": "Décret n° 2004-374 du 29 avril 2004 - art. 69", "@sens": "source", "@cidtexte": "JORFTEXT000000249712", "@nortexte": "INTX0400040D", "@numtexte": "2004-374", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-29" }, { "@id": "LEGIARTI000006417368", "@num": "132-11", "#text": "Code pénal - art. 132-11", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417377", "@num": "132-15", "#text": "Code pénal - art. 132-15", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031211468", "@num": "L153-60", "#text": "Code de l'urbanisme - art. L153-60", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031211522", "@num": "L163-10", "#text": "Code de l'urbanisme - art. L163-10", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031720211", "@num": "R153-21", "#text": "Code de l'urbanisme - art. R153-21", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074220", "#text": "Code de l'environnement", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034326572", "#text": "Code du patrimoine - Chapitre II : Régime des travaux (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034353974", "#text": "Code du patrimoine - Chapitre II : Sanctions administratives (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000024242362", "#text": "Code du patrimoine - Chapitre III : Dispositions fiscales (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034326576", "#text": "Code du patrimoine - Chapitre III : Dispositions fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034326536", "#text": "Code du patrimoine - Chapitre Ier : Classement au titre des sites pa... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034353987", "#text": "Code du patrimoine - Chapitre Ier : Dispositions pénales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000025003759", "#text": "Code du patrimoine - Section 1 : Mise à l'étude d'un projet d'aire \r\n (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034326538", "#text": "Code du patrimoine - Section 1 : Procédure de classement et de modif... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000025003769", "#text": "Code du patrimoine - Section 2 : Création d'une aire \r\n\r\n (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034326550", "#text": "Code du patrimoine - Section 2 : Procédure d'élaboration, révision e... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034326564", "#text": "Code du patrimoine - Section 3 : Contenu du plan de valorisation de ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000025003785", "#text": "Code du patrimoine - Section 3 : Régime des travaux dans une aire \r\n\r\n (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000025003823", "#text": "Code du patrimoine - Section 4 : Sanctions pénales \r\n (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034353969", "#text": "Code du patrimoine - TITRE III : SITES PATRIMONIAUX REMARQUABLES (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034353992", "#text": "Code du patrimoine - TITRE IV : DISPOSITIONS PÉNALES ET SANCTIONS AD... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024242350", "@num": "D630-1", "#text": "Code du patrimoine - art. D630-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326560", "@num": "D631-10", "#text": "Code du patrimoine - art. D631-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326562", "@num": "D631-11", "#text": "Code du patrimoine - art. D631-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326566", "@num": "D631-12", "#text": "Code du patrimoine - art. D631-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326568", "@num": "D631-13", "#text": "Code du patrimoine - art. D631-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326570", "@num": "D631-14", "#text": "Code du patrimoine - art. D631-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326548", "@num": "D631-5", "#text": "Code du patrimoine - art. D631-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326554", "@num": "D631-7", "#text": "Code du patrimoine - art. D631-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326556", "@num": "D631-8", "#text": "Code du patrimoine - art. D631-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326558", "@num": "D631-9", "#text": "Code du patrimoine - art. D631-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326574", "@num": "D632-1", "#text": "Code du patrimoine - art. D632-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326578", "@num": "D633-1", "#text": "Code du patrimoine - art. D633-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024242356", "@num": "D641-1", "#text": "Code du patrimoine - art. D641-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003761", "@num": "D642-1", "#text": "Code du patrimoine - art. D642-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003783", "@num": "D642-10", "#text": "Code du patrimoine - art. D642-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003787", "@num": "D642-11", "#text": "Code du patrimoine - art. D642-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003789", "@num": "D642-12", "#text": "Code du patrimoine - art. D642-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003791", "@num": "D642-13", "#text": "Code du patrimoine - art. D642-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003793", "@num": "D642-14", "#text": "Code du patrimoine - art. D642-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003795", "@num": "D642-15", "#text": "Code du patrimoine - art. D642-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003797", "@num": "D642-16", "#text": "Code du patrimoine - art. D642-16 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003799", "@num": "D642-17", "#text": "Code du patrimoine - art. D642-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003801", "@num": "D642-18", "#text": "Code du patrimoine - art. D642-18 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029695072", "@num": "D642-19", "#text": "Code du patrimoine - art. D642-19 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003763", "@num": "D642-2", "#text": "Code du patrimoine - art. D642-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003805", "@num": "D642-20", "#text": "Code du patrimoine - art. D642-20 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003807", "@num": "D642-21", "#text": "Code du patrimoine - art. D642-21 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003811", "@num": "D642-23", "#text": "Code du patrimoine - art. D642-23 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003813", "@num": "D642-24", "#text": "Code du patrimoine - art. D642-24 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003815", "@num": "D642-25", "#text": "Code du patrimoine - art. D642-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003817", "@num": "D642-26", "#text": "Code du patrimoine - art. D642-26 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003819", "@num": "D642-27", "#text": "Code du patrimoine - art. D642-27 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003821", "@num": "D642-28", "#text": "Code du patrimoine - art. D642-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003765", "@num": "D642-3", "#text": "Code du patrimoine - art. D642-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003767", "@num": "D642-4", "#text": "Code du patrimoine - art. D642-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003771", "@num": "D642-5", "#text": "Code du patrimoine - art. D642-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003774", "@num": "D642-6", "#text": "Code du patrimoine - art. D642-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003776", "@num": "D642-7", "#text": "Code du patrimoine - art. D642-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003779", "@num": "D642-8", "#text": "Code du patrimoine - art. D642-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003781", "@num": "D642-9", "#text": "Code du patrimoine - art. D642-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024242364", "@num": "D643-1", "#text": "Code du patrimoine - art. D643-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326540", "@num": "R631-1", "#text": "Code du patrimoine - art. R631-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326542", "@num": "R631-2", "#text": "Code du patrimoine - art. R631-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326544", "@num": "R631-3", "#text": "Code du patrimoine - art. R631-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326546", "@num": "R631-4", "#text": "Code du patrimoine - art. R631-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326552", "@num": "R631-6", "#text": "Code du patrimoine - art. R631-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326747", "@num": "R641-1", "#text": "Code du patrimoine - art. R641-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034326979", "@num": "R642-1", "#text": "Code du patrimoine - art. R642-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029695079", "@num": "R642-22", "#text": "Code du patrimoine - art. R642-22 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025003825", "@num": "R642-29", "#text": "Code du patrimoine - art. R642-29 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "article 41 DO de l'annexe III au code général des impôts", "@sens": "source", "@typelien": "CITATION" }, { "#text": "chapitre III du titre II du livre Ier du code de l'environnement", "@sens": "source", "@typelien": "CITATION" }, { "#text": "chapitre III du titre II du livre Ier du code de l'environnement", "@sens": "source", "@typelien": "CITATION" }, { "#text": "chapitre III du titre Ier du livre III du code de l'urbanisme", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000034316810", "@nor": "MCCB1637414D", "@num": "2017-456", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-456 du 29 mars 2017 relatif au patrimoine mondial, aux monuments historiques et aux sites patrimoniaux remarquables", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034316810", "@c_titre_court": "Décret n°2017-456 du 29 mars 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-456 du 29 mars 2017 relatif au patrimoine mondial, aux monuments historiques et aux sites patrimoniaux remarquables", "@debut": "2017-04-01", "@id_txt": "LEGITEXT000034324119", "@c_titre_court": "Décret n°2017-456 du 29 mars 2017" } ], "@ministere": "Ministère de la culture et de la communication", "@date_publi": "2017-03-31", "@date_signature": "2017-03-29", "@num_parution_jo": "0077" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000034324150", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034316918", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code du patrimoine
\n Sct. Chapitre Ier : Classement au titre des sites patrimoniaux remarquables, Sct. Section 1 : Procédure de classement et de modifications , Art. R631-1, Art. R631-2, Art. R631-3, Art. R631-4, Art. D631-5, Sct. Section 2 : Procédure d'élaboration, révision et modification du plan de valorisation de l'architecture et du patrimoine , Art. R631-6, Art. D631-7, Art. D631-8, Art. D631-9, Art. D631-10, Art. D631-11, Sct. Section 3 : Contenu du plan de valorisation de l'architecture et du patrimoine , Art. D631-12, Art. D631-13, Art. D631-14, Sct. Chapitre II : Régime des travaux Dispositions fiscales, Art. D632-1, Sct. Chapitre III : Dispositions fiscales, Art. D633-1, Sct. TITRE IV : DISPOSITIONS PÉNALES ET SANCTIONS ADMINISTRATIVES, Sct. Chapitre Ier : Dispositions pénales, Art. D641-1, Art. R641-1, Sct. Chapitre II : Sanctions administratives\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code du patrimoine
Sct. TITRE III : SITES PATRIMONIAUX REMARQUABLES, Art. D630-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code du patrimoine
\n Sct. Section 1 : Mise à l'étude d'un projet d'aire \n, Art. D642-1, Art. D642-2, Art. D642-3, Art. D642-4, Sct. Section 2 : Création d'une aire \n\n, Art. D642-5, Art. D642-6, Art. D642-7, Art. D642-8, Art. D642-9, Art. D642-10, Sct. Section 3 : Régime des travaux dans une aire \n\n, Art. D642-11, Art. D642-12, Art. D642-13, Art. D642-14, Art. D642-15, Art. D642-16, Art. D642-17, Art. D642-18, Art. D642-19, Art. D642-20, Art. D642-21, Art. R642-22, Art. D642-23, Art. D642-24, Art. D642-25, Art. D642-26, Art. D642-27, Art. D642-28, Sct. Section 4 : Sanctions pénales \n, Art. R642-29, Sct. Chapitre III : Dispositions fiscales, Art. D643-1, Art. R642-1\n
\n

\n
\n
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Conformément à l’article 2 du décret n° 2023-297 du 21 avril 2023, ces dispositions s'appliquent au titre des dépenses de rénovation énergétique pour lesquelles le contribuable justifie de l'acceptation d'un devis intervenue à compter du 5 novembre 2022 et qui sont payées entre le 1er janvier 2023 et le 31 décembre 2025.

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La limite d'imputation sur le revenu global des déficits fonciers est rehaussée en application du quatrième alinéa du 3° du I de l'article 156 du code général des impôts sous réserve du respect des conditions suivantes :

1. Les dépenses déductibles de travaux de rénovation énergétique, pour l'application de ces dispositions, sont celles qui, au jour de l'acceptation d'un devis accompagné du versement d'un acompte ou, à défaut, à celui de leur paiement, sont énumérées à l'article D. 319-17 du code de la construction et de l'habitation et qui sont afférentes aux travaux et audits justifiant du respect des dispositions définies à l'article D. 319-16 du même code, y compris les dépenses éligibles à la prime de transition énergétique mentionnée au 1° ter du I de ce dernier article, et à l'exclusion, d'une part, des travaux mentionnés au 3° de ce I et, d'autre part, des travaux de pose d'une chaudière à très haute performance énergétique réalisés en application du d du 1° du même I ;

2. Le déficit foncier à raison duquel le contribuable demande le rehaussement de la limite d'imputation sur son revenu global est mentionné sur la déclaration de revenus de l'année au titre de laquelle ce déficit est constaté ;

3. Le contribuable fournit à la demande de l'administration, outre les devis et factures justifiant du respect des dispositions définies à l'article D. 319-16 du code de la construction et de l'habitation, un diagnostic de performance énergétique au sens de l'article L. 126-26 du code de la construction et de l'habitation établissant que le bien objet des dépenses mentionnées au 1 respecte un niveau de performance énergétique au sens de l'article L. 173-1-1 du même code correspondant aux classes :

-E, F ou G, en cours de validité à une date comprise entre le 1er janvier 2023 et la veille de la réalisation des travaux et audits mentionnés au 1 ;

-A, B, C ou D, en cours de validité à l'issue des travaux et audits mentionnés au 1 et réalisés au plus tard le 31 décembre 2025.

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Article D633-1 AUTONOME VIGUEUR, en vigueur depuis le 01/04/2017 (Code du patrimoine)