{ "article": { "LEGIARTI000034797529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034797529", "URL": "article/LEGI/ARTI/00/00/34/79/75/LEGIARTI000034797529.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006301329", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000034640081", "@nor": "MCCB1706651D", "@num": "2017-926", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-926 du 9 mai 2017 relatif à la transmission de données relatives aux spectacles organisés par les entrepreneurs de spectacles vivants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034640081", "@c_titre_court": "Décret n°2017-926 du 9 mai 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-926 du 9 mai 2017 relatif à la transmission de données relatives aux spectacles organisés par les entrepreneurs de spectacles vivants", "@debut": "2018-01-01", "@id_txt": "LEGITEXT000034797511", "@c_titre_court": "Décret n°2017-926 du 9 mai 2017" } ], "@ministere": "Ministère de la culture et de la communication", "@date_publi": "2017-05-10", "@date_signature": "2017-05-09" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000034797529", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034640098", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le présent décret sera applicable en Guyane et à Mayotte à compter de la date d'entrée en vigueur de l'article 50 sexies H de l'annexe 4 du code général des impôts dans ces collectivités.

" } }, "LEGIARTI000006301329": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50 sexies H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006301329", "URL": "article/LEGI/ARTI/00/00/06/30/13/LEGIARTI000006301329.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0050AFXXXXXIA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2002 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000032855946", "@num": "118", "#text": "LOI n°2016-925 du 7 juillet 2016 - art. 118 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032854341", "@nortexte": "MCCB1511777L", "@numtexte": "2016-925", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000038723973", "@num": "48", "#text": "LOI n°2016-925 du 7 juillet 2016 - art. 48 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032854341", "@nortexte": "MCCB1511777L", "@numtexte": "2016-925", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034797511", "#text": "Décret n°2017-926 du 9 mai 2017 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034640081", "@nortexte": "MCCB1706651D", "@numtexte": "2017-926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034797529", "@num": "5", "#text": "Décret n°2017-926 du 9 mai 2017 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034640081", "@nortexte": "MCCB1706651D", "@numtexte": "2017-926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162461", "@fin": "1989-07-14", "#text": "OBLIGATIONS DES REDEVABLES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146955", "@fin": "1989-07-14", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133797", "@fin": "1989-07-14", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114471", "@fin": "1989-08-22", "#text": "IMPOTS D'ETAT", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084216", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1979-03-11" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301329", "@fin": "1982-01-01", "@num": "50 sexies H", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301330", "@fin": "1990-06-15", "@num": "50 sexies H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301331", "@fin": "2007-10-07", "@num": "50 sexies H", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006301332", "@fin": "2999-01-01", "@num": "50 sexies H", "@etat": "VIGUEUR", "@debut": "2007-10-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exploitants de spectacles sont tenus d'établir dès la fin de chaque journée ou représentation un relevé comportant pour chaque catégorie de places : les numéros des premiers et derniers billets délivrés le nombre de ceux-ci le prix de la place et la recette correspondante.
\n
Tous registres ou documents présentant les indications prévues ci-dessus tiennent lieu de relevé.
\n
Les relevés doivent être tenus à la disposition des agents des impôts et conservés par les exploitants pendant le délai prévu à l'article 2002 bis du code général des impôts.
" } }, "LEGIARTI000006301330": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50 sexies H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006301330", "URL": "article/LEGI/ARTI/00/00/06/30/13/LEGIARTI000006301330.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0050AFXXXXXIB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1981-09-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGI L82", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000032855946", "@num": "118", "#text": "LOI n°2016-925 du 7 juillet 2016 - art. 118 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032854341", "@nortexte": "MCCB1511777L", "@numtexte": "2016-925", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000038723973", "@num": "48", "#text": "LOI n°2016-925 du 7 juillet 2016 - art. 48 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032854341", "@nortexte": "MCCB1511777L", "@numtexte": "2016-925", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034797511", "#text": "Décret n°2017-926 du 9 mai 2017 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034640081", "@nortexte": "MCCB1706651D", "@numtexte": "2017-926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034797529", "@num": "5", "#text": "Décret n°2017-926 du 9 mai 2017 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034640081", "@nortexte": "MCCB1706651D", "@numtexte": "2017-926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191507", "@fin": "2999-01-01", "#text": "G : Exploitants de spectacles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179490", "@fin": "2999-01-01", "#text": "II : Obligations particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162390", "@fin": "2999-01-01", "#text": "Section V : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146904", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133784", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301329", "@fin": "1982-01-01", "@num": "50 sexies H", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301330", "@fin": "1990-06-15", "@num": "50 sexies H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301331", "@fin": "2007-10-07", "@num": "50 sexies H", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006301332", "@fin": "2999-01-01", "@num": "50 sexies H", "@etat": "VIGUEUR", "@debut": "2007-10-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exploitants de spectacles sont tenus d'établir dès la fin de chaque journée ou représentation un relevé comportant pour chaque catégorie de places : les numéros des premiers et derniers billets délivrés le nombre de ceux-ci le prix de la place et la recette correspondante.
\n
Tous registres ou documents présentant les indications prévues ci-dessus tiennent lieu de relevé.
\n
Les relevés doivent être tenus à la disposition des agents des impôts et conservés par les exploitants pendant le délai prévu à l'article L. 82 du livre des procédures fiscales.
" } }, "LEGIARTI000006301331": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50 sexies H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-10-07", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006301331", "URL": "article/LEGI/ARTI/00/00/06/30/13/LEGIARTI000006301331.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0050AFXXXXXIC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1990-09-10", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGITEXT000034797511", "#text": "Décret n°2017-926 du 9 mai 2017 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034640081", "@nortexte": "MCCB1706651D", "@numtexte": "2017-926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034797529", "@num": "5", "#text": "Décret n°2017-926 du 9 mai 2017 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034640081", "@nortexte": "MCCB1706651D", "@numtexte": "2017-926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317726", "@num": "103", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 103 () JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000032855946", "@num": "118", "#text": "LOI n°2016-925 du 7 juillet 2016 - art. 118 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032854341", "@nortexte": "MCCB1511777L", "@numtexte": "2016-925", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000038723973", "@num": "48", "#text": "LOI n°2016-925 du 7 juillet 2016 - art. 48 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032854341", "@nortexte": "MCCB1511777L", "@numtexte": "2016-925", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales L102 B I", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191507", "@fin": "2999-01-01", "#text": "G : Exploitants de spectacles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179490", "@fin": "2999-01-01", "#text": "II : Obligations particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162390", "@fin": "2999-01-01", "#text": "Section V : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146904", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133784", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301329", "@fin": "1982-01-01", "@num": "50 sexies H", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301330", "@fin": "1990-06-15", "@num": "50 sexies H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301331", "@fin": "2007-10-07", "@num": "50 sexies H", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006301332", "@fin": "2999-01-01", "@num": "50 sexies H", "@etat": "VIGUEUR", "@debut": "2007-10-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exploitants de spectacles sont tenus d'établir, dès la fin de chaque journée ou représentation, un relevé comportant, pour chaque catégorie de places : les numéros des premiers et derniers billets délivrés le nombre de ceux-ci le prix de la place et la recette correspondante.
\n
Tous registres ou documents présentant les indications prévues ci-dessus tiennent lieu de relevé.
\n
Les relevés doivent être tenus à la disposition des agents des impôts et conservés par les exploitants selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales.
" } }, "LEGIARTI000006301332": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50 sexies H", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-10-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006301332", "URL": "article/LEGI/ARTI/00/00/06/30/13/LEGIARTI000006301332.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0050AFXXXXXID" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2007-10-05 art. 6 JORF 7 octobre 2007", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000032855946", "@num": "118", "#text": "LOI n°2016-925 du 7 juillet 2016 - art. 118 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032854341", "@nortexte": "MCCB1511777L", "@numtexte": "2016-925", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000038723973", "@num": "48", "#text": "LOI n°2016-925 du 7 juillet 2016 - art. 48 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032854341", "@nortexte": "MCCB1511777L", "@numtexte": "2016-925", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034797511", "#text": "Décret n°2017-926 du 9 mai 2017 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034640081", "@nortexte": "MCCB1706651D", "@numtexte": "2017-926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034797529", "@num": "5", "#text": "Décret n°2017-926 du 9 mai 2017 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034640081", "@nortexte": "MCCB1706651D", "@numtexte": "2017-926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000006315183", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191507", "@fin": "2999-01-01", "#text": "G : Exploitants de spectacles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179490", "@fin": "2999-01-01", "#text": "II : Obligations particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162390", "@fin": "2999-01-01", "#text": "Section V : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146904", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133784", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301329", "@fin": "1982-01-01", "@num": "50 sexies H", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301330", "@fin": "1990-06-15", "@num": "50 sexies H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301331", "@fin": "2007-10-07", "@num": "50 sexies H", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006301332", "@fin": "2999-01-01", "@num": "50 sexies H", "@etat": "VIGUEUR", "@debut": "2007-10-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exploitants de spectacles sont tenus d'établir, dès la fin de chaque journée ou représentation, un relevé comportant, pour chaque catégorie de places : le nombre de billets émis, le prix de la place et la recette correspondante.
\n
Dans le cas des billets qui ne sont pas émis par le biais de systèmes informatisés, le relevé doit comporter, en outre, pour chaque catégorie de places, les numéros des premiers et derniers billets délivrés.
\n
Tous registres ou documents présentant les indications prévues ci-dessus tiennent lieu de relevé.
\n
Les relevés doivent être tenus à la disposition des agents des impôts et conservés par les exploitants selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006301329", "cible": true, "cidtexte": "JORFTEXT000034640081", "id": "LEGIARTI000034797529", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006301330", "cible": true, "cidtexte": "JORFTEXT000034640081", "id": "LEGIARTI000034797529", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006301332", "cible": true, "cidtexte": "JORFTEXT000034640081", "id": "LEGIARTI000034797529", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006301331", "cible": true, "cidtexte": "JORFTEXT000034640081", "id": "LEGIARTI000034797529", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000034797529", "liens_entrants": true }

Article 5 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/01/2018 (Décret n° 2017-926 du 9 mai 2017 relatif à la transmission de données relatives aux spectacles organisés par les entrepreneurs de spectacles vivants)