{ "article": { "LEGIARTI000035710639": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R520-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-10-05" } }, "META_COMMUN": { "ID": "LEGIARTI000035710639", "URL": "article/LEGI/ARTI/00/00/35/71/06/LEGIARTI000035710639.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000681990", "#text": "Décret 60-941 1960-09-05 art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000681990", "@numtexte": "60-941", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-09-05" }, { "@id": "LEGIARTI000035708838", "@num": "1", "#text": "Décret n°2017-1421 du 2 octobre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035708419", "@nortexte": "TERL1606816D", "@numtexte": "2017-1421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-10-02" }, { "@id": "LEGIARTI000006814207", "@num": "A520-4", "#text": "Code de l'urbanisme - art. A520-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816071", "@num": "L520-6", "#text": "Code de l'urbanisme - art. L520-6", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820348", "@num": "R520-10", "#text": "Code de l'urbanisme - art. R520-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1023 1973-11-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000035708884", "@fin": "2999-01-01", "#text": "Section 3 : Exonérations", "@debut": "2017-10-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143439", "@fin": "2999-01-01", "#text": "Titre II : Dispositions financières concernant la région parisienne", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128604", "@fin": "2999-01-01", "#text": "Livre V : Implantation des services, établissements et entreprises", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107993", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006074075", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'urbanisme", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006074075", "@c_titre_court": "Code de l'urbanisme" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820347", "@fin": "2017-10-05", "@num": "R520-5", "@etat": "MODIFIE", "@debut": "1973-11-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035710639", "@fin": "2999-01-01", "@num": "R520-5", "@etat": "VIGUEUR", "@debut": "2017-10-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du 5° de l'article L. 520-6, sont considérés comme locaux de recherche les locaux et leurs annexes de toute nature utilisés pour des activités ayant le caractère de recherches fondamentales ou de recherches appliquées comportant des aménagements particuliers les rendant impropres à une autre utilisation.

" } }, "LEGIARTI000006816071": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L520-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "1980-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006816071", "URL": "article/LEGI/ARTI/00/00/06/81/60/LEGIARTI000006816071.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UBAXXXXXXXX1X520L06AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314894", "#text": "Loi 60-790 1960-08-02 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000314894", "@numtexte": "60-790", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000310318", "#text": "Décret 80-621 1980-07-31 art. 2 JORF 6 août 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000310318", "@numtexte": "80-621", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-31" }, { "@id": "LEGIARTI000006816064", "@num": "L520-11", "#text": "Code de l'urbanisme - art. L520-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710667", "@num": "R520-2", "#text": "Code de l'urbanisme - art. R520-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710648", "@num": "R520-4", "#text": "Code de l'urbanisme - art. R520-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710639", "@num": "R520-5", "#text": "Code de l'urbanisme - art. R520-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1022 1973-11-08 JORF 13 NOVEMBRE 1973", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006143330", "@fin": "2016-01-01", "#text": "Titre II : Dispositions financières concernant la région parisienne.", "@debut": "1973-11-13" }, { "@id": "LEGISCTA000031816553", "@fin": "2999-01-01", "#text": "Titre II : Dispositions financières concernant la région d'Ile-de-France", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128569", "@fin": "2999-01-01", "#text": "Livre V : Implantation des services, établissements et entreprises", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107992", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1973-03-27" } ] }, "@cid": "LEGITEXT000006074075", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'urbanisme", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006074075", "@c_titre_court": "Code de l'urbanisme" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816071", "@fin": "2011-01-01", "@num": "L520-6", "@etat": "MODIFIE", "@debut": "1980-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430268", "@fin": "2016-01-01", "@num": "L520-6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031816496", "@fin": "2999-01-01", "@num": "L520-6", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le décret en Conseil d'Etat prévu à l'article L. 520-11 précise les conditions dans lesquelles, à dater du 8 juillet 1971 :
\n
Les propriétaires des locaux construits à titre précaire pour une durée de temps limitée pourront être remboursés de la redevance en tout ou partie, lors de la démolition de ces locaux ;
\n
Les propriétaires de locaux détruits par sinistre ou expropriés pour cause d'utilité publique auront le droit de reconstituer en exonération de la redevance une superficie de plancher utile équivalente à celle des locaux détruits ou expropriés.
" } }, "LEGIARTI000024430268": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L520-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024430268", "URL": "article/LEGI/ARTI/00/00/24/43/02/LEGIARTI000024430268.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314894", "#text": "Loi 60-790 1960-08-02 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000314894", "@numtexte": "60-790", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "LEGIARTI000030059800", "@num": "34", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000006816064", "@num": "L520-11", "#text": "Code de l'urbanisme - art. L520-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710667", "@num": "R520-2", "#text": "Code de l'urbanisme - art. R520-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710648", "@num": "R520-4", "#text": "Code de l'urbanisme - art. R520-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710639", "@num": "R520-5", "#text": "Code de l'urbanisme - art. R520-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1022 1973-11-08 JORF 13 NOVEMBRE 1973", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006143330", "@fin": "2016-01-01", "#text": "Titre II : Dispositions financières concernant la région parisienne.", "@debut": "1973-11-13" }, { "@id": "LEGISCTA000031816553", "@fin": "2999-01-01", "#text": "Titre II : Dispositions financières concernant la région d'Ile-de-France", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128569", "@fin": "2999-01-01", "#text": "Livre V : Implantation des services, établissements et entreprises", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107992", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1973-03-27" } ] }, "@cid": "LEGITEXT000006074075", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'urbanisme", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006074075", "@c_titre_court": "Code de l'urbanisme" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816071", "@fin": "2011-01-01", "@num": "L520-6", "@etat": "MODIFIE", "@debut": "1980-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430268", "@fin": "2016-01-01", "@num": "L520-6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031816496", "@fin": "2999-01-01", "@num": "L520-6", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le décret en Conseil d'Etat prévu à l'article L. 520-11 précise les conditions dans lesquelles, à dater du 8 juillet 1971 :

\n
\n

Les propriétaires des locaux construits à titre précaire pour une durée de temps limitée pourront être remboursés de la redevance en tout ou partie, lors de la démolition de ces locaux ;

\n
\n

Les propriétaires de locaux détruits par sinistre ou expropriés pour cause d'utilité publique auront le droit de reconstituer en exonération de la redevance une superficie de construction équivalente à celle des locaux détruits ou expropriés.

\n
" } }, "LEGIARTI000031816496": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L520-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031816496", "URL": "article/LEGI/ARTI/00/00/31/81/64/LEGIARTI000031816496.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294335", "@num": "10", "#text": "Loi du 1er juillet 1901 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "JORFTEXT000000314894", "#text": "Loi 60-790 1960-08-02 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000314894", "@numtexte": "60-790", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "LEGIARTI000042194274", "@num": "50", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006314637", "@num": "231 ter", "#text": "Code général des impôts, CGI. - art. 231 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816044", "@num": "L520-1", "#text": "Code de l'urbanisme - art. L520-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710667", "@num": "R520-2", "#text": "Code de l'urbanisme - art. R520-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710648", "@num": "R520-4", "#text": "Code de l'urbanisme - art. R520-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710639", "@num": "R520-5", "#text": "Code de l'urbanisme - art. R520-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1022 1973-11-08 JORF 13 NOVEMBRE 1973", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031763771", "@fin": "2999-01-01", "#text": "Section 3 : Exonérations", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031763765", "@fin": "2999-01-01", "#text": "Chapitre unique", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143330", "@fin": "2016-01-01", "#text": "Titre II : Dispositions financières concernant la région parisienne.", "@debut": "1973-11-13" }, { "@id": "LEGISCTA000031816553", "@fin": "2999-01-01", "#text": "Titre II : Dispositions financières concernant la région d'Ile-de-France", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128569", "@fin": "2999-01-01", "#text": "Livre V : Implantation des services, établissements et entreprises", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107992", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1973-03-27" } ] }, "@cid": "LEGITEXT000006074075", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'urbanisme", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006074075", "@c_titre_court": "Code de l'urbanisme" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816071", "@fin": "2011-01-01", "@num": "L520-6", "@etat": "MODIFIE", "@debut": "1980-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430268", "@fin": "2016-01-01", "@num": "L520-6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031816496", "@fin": "2999-01-01", "@num": "L520-6", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Sont exonérés de la taxe prévue à l'article L. 520-1 :

1° Les locaux à usage de bureaux qui font partie d'un local d'habitation à usage d'habitation principale ;

2° Les locaux affectés au service public et appartenant ou destinés à appartenir à l'Etat, à des collectivités territoriales ou à des établissements publics ne présentant pas un caractère industriel et commercial ;

3° Les locaux utilisés par des organismes de sécurité sociale ou d'allocations familiales et appartenant ou destinés à appartenir à ces organismes ou à des sociétés civiles constituées exclusivement entre ces organismes ;

4° Dans les établissements industriels, les locaux à usage de bureaux qui sont soit dépendants de locaux de production, soit d'une superficie inférieure à 1 000 mètres carrés ;

5° Les locaux spécialement aménagés pour l'exercice d'activités de recherche ;

6° Les bureaux utilisés par les membres des professions libérales et les officiers ministériels ;

7° Les locaux affectés aux associations constituées dans les formes prévues à l'article 10 de la loi du 1er juillet 1901 relative au contrat d'association ;

8° Les locaux mentionnés au 1° du V de l'article 231 ter du code général des impôts.

\n
" } }, "LEGIARTI000035708838": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000035708838", "URL": "article/LEGI/ARTI/00/00/35/70/88/LEGIARTI000035708838.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000035710688", "#text": "Code de l'urbanisme - Section 1 : Généralités et champ d'application (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000035710665", "#text": "Code de l'urbanisme - Section 2 : Redevable et fait générateur (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000035708884", "#text": "Code de l'urbanisme - Section 3 : Exonérations (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000035708990", "#text": "Code de l'urbanisme - Section 4 : Assiette (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000035709029", "#text": "Code de l'urbanisme - Section 5 : Plafonnement de la taxe (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000035709058", "#text": "Code de l'urbanisme - Section 6 : Etablissement de la taxe (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000035709163", "#text": "Code de l'urbanisme - Section 7 : Contrôle et sanctions (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000035709258", "#text": "Code de l'urbanisme - Section 8 : Recouvrement (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000035709283", "#text": "Code de l'urbanisme - Section 9 : Recours (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710680", "@num": "R520-1", "#text": "Code de l'urbanisme - art. 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A abrogé les dispositions suivantes :

- Code de l'urbanisme
\n Art. R520-1-1, Art. R520-1-2\n
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code de l'urbanisme
\n Sct. Section 1 : Généralités et champ d'application, Art. R520-1, Art. R520-2, Sct. Section 2 : Redevable et fait générateur, Art. R520-3, Sct. Section 3 : Exonérations, Art. R520-4, Art. R520-5, Art. R520-6, Sct. Section 4 : Assiette, Art. R520-7, Sct. Section 5 : Plafonnement de la taxe, Art. R520-8, Art. R520-9, Sct. Section 6 : Etablissement de la taxe, Art. R520-10, Art. R520-11, Art. R*520-12, Art. R520-13, Art. R520-14, Art. R520-15, Sct. Section 7 : Contrôle et sanctions, Art. R520-16, Sct. Section 8 : Recouvrement, Art. R520-17, Sct. Section 9 : Recours, Art. R520-18\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000024430268", "cible": true, "cidtexte": "LEGITEXT000006074075", "id": "LEGIARTI000035710639", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006816071", "cible": true, "cidtexte": "LEGITEXT000006074075", "id": "LEGIARTI000035710639", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031816496", "cible": true, "cidtexte": "LEGITEXT000006074075", "id": "LEGIARTI000035710639", "typelien": "CITATION" }, { "article_id": "LEGIARTI000035708838", "cible": false, "cidtexte": "LEGITEXT000006074075", "id": "LEGIARTI000035710639", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000035710639", "liens_entrants": true }

Article R520-5 AUTONOME VIGUEUR, en vigueur depuis le 05/10/2017 (Code de l'urbanisme)