{ "article": { "LEGIARTI000039793089": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "143", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039793089", "URL": "article/LEGI/ARTI/00/00/39/79/30/LEGIARTI000039793089.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041520869", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464872", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041402588", "@num": "1519 HB", "#text": "Code général des impôts, CGI. - art. 1519 HB (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471025", "@num": "1599 bis", "#text": "Code général des impôts, CGI. - art. 1599 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471017", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465113", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443853", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000041629907", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET MESURES BUDGÉTAIRES NON RATTACHÉES", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000039792884", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000039792886", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2019-12-30" } ] }, "@cid": "JORFTEXT000039683923", "@nor": "CPAX1925229L", "@num": "2019-1479", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2019-1479 du 28 décembre 2019 de finances pour 2020 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039683923", "@c_titre_court": "LOI n° 2019-1479 du 28 décembre 2019" }, { "@fin": "2999-01-01", "#text": "LOI n° 2019-1479 du 28 décembre 2019 de finances pour 2020 (1)", "@debut": "2019-12-30", "@id_txt": "LEGITEXT000039792878", "@c_titre_court": "LOI n° 2019-1479 du 28 décembre 2019" } ], "@date_publi": "2019-12-29", "@date_signature": "2019-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000039793089", "@fin": "2999-01-01", "@num": "143", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039684080", "@fin": "2999-01-01", "@num": "143", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1519 HB\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1379, Art. 1599 bis, Art. 1635-0 quinquies, Art. 1641\n
\n

\n
" } }, "LEGIARTI000036443853": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036443853", "URL": "article/LEGI/ARTI/00/00/36/44/38/LEGIARTI000036443853.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du 3 du III de l'article 5 de la loi n° 2017-1837 du 30 décembre 2017, les dispositions de l'article 1641 résultant des dispositions des a et c du 10° dudit article 5 s'appliquent à compter des impositions établies au titre de 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000020950570", "@num": "46", "#text": "LOI n°2009-967\n du 3 août 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000021503424", "@num": "2", "#text": "Arrêté du 9 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGIARTI000022445243", "@num": "2", "#text": "Arrêté du 25 juin 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024536394", "@num": "2", "#text": "Arrêté du 9 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024535915", "@nortexte": "INDL1115308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-09" }, { "@id": "LEGIARTI000026836527", "@num": "2", "#text": "Arrêté du 20 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830529", "@nortexte": "PROL1241502A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000028325287", "@num": "2", "#text": "Arrêté du 6 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036433460", "@num": "42", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029622364", "@num": "1", "#text": "DÉCRET n°2014-1224 du 21 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029620790", "@nortexte": "FCPB1403343D", "@numtexte": "2014-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000041465346", "@num": "5", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000037935702", "@num": "191", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 191 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000037935407", "@num": "23", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000039793089", "@num": "143", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 143", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042908862", "@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": "LEGIARTI000042911845", "@num": "59", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991313", "@num": "L3334-16-3", "#text": "Code général des collectivités territoriales - art. L3334-16-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311589", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311604", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312070", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874983", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577243", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021627962", "@num": "1519 I", "#text": "Code général des impôts, CGI. - art. 1519 I", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577592", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022309961", "@num": "1599 quater A bis", "#text": "Code général des impôts, CGI. - art. 1599 quater A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147090", "@fin": "2999-01-01", "#text": "Chapitre II : Frais d'assiette, de non-valeurs et de recouvrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049223384", "@fin": "1979-07-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311906", "@fin": "1980-01-11", "@num": "1641", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311913", "@fin": "2005-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311914", "@fin": "2006-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311915", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642467", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381022", "@fin": "2014-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538153", "@fin": "2018-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426193", "@fin": "2019-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986298", "@fin": "2020-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443853", "@fin": "2021-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465113", "@fin": "2023-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041570706", "@fin": "2999-01-01", "@num": "1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – A. – En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 2 % du montant des taxes suivantes :

a) Taxe foncière sur les propriétés bâties ;

b) Taxe foncière sur les propriétés non bâties ;

c) Taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

d) Cotisation foncière des entreprises ;

e) Imposition forfaitaire sur les entreprises de réseaux prévue aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis et 1599 quater B ;

f) Taxe additionnelle à la taxe foncière sur les propriétés non bâties prévue à l'article 1519 I ;

g) Taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis ;

h) Par dérogation au d du 1 du B, la taxe d'enlèvement des ordures ménagères au titre des cinq premières années au cours desquelles est mise en œuvre la part incitative mentionnée au I de l'article 1522 bis.

B. – 1. En contrepartie des frais de dégrèvement visés au A, l'Etat perçoit 3,6 % du montant des taxes suivantes :

a) Taxe pour frais de chambres d'agriculture ;

b) Taxe additionnelle à la cotisation foncière des entreprises mentionnée au II de l'article 1600 ;

c) Taxe pour frais de chambres de métiers et de l'artisanat ;

d) Taxe d'enlèvement des ordures ménagères sauf dans le cas prévu au h du A ;

e) (Abrogé)

2. Sauf dispositions contraires, il en est de même pour les contributions et taxes qui sont établies et recouvrées comme en matière de contributions directes au profit des collectivités territoriales, de leurs établissements publics de coopération intercommunale et de fonds, établissements ou organismes divers.

3. En contrepartie des dégrèvements prévus à l'article 1414 C, l'Etat perçoit :

1° Un prélèvement assis sur les valeurs locatives servant de base à la taxe d'habitation diminuées des abattements votés par la commune en application de l'article 1411. Les redevables visés aux articles 1414 et 1414 C en sont toutefois exonérés pour leur habitation principale.

Le taux de ce prélèvement est fixé comme suit :

a) Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

– supérieure à 7 622 € : 1,7 % ;

– inférieure ou égale à 7 622 € et supérieure à 4 573 € : 1,2 % ;

b) Autres locaux dont la valeur locative est supérieure à 4 573 € : 0,2 % ;

2° Un prélèvement égal à 1,5 % en sus du montant de la taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale.

II. – Pour les frais d'assiette et de recouvrement, l'Etat perçoit 1 % du montant des taxes visées au A du I, ainsi que de la taxe d'habitation due pour les locaux meublés affectés à l'habitation principale, et 5,4 % du montant de celles visées au même B du I. Pour les impositions visées au même B et perçues au profit des collectivités locales et de leurs groupements, ce taux est réduit à 4,4 %.

" } }, "LEGIARTI000041402588": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041402588", "URL": "article/LEGI/ARTI/00/00/41/40/25/LEGIARTI000041402588.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039793089", "@num": "143", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 143", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042908104", "@num": "1599 bis", "#text": "Code général des impôts, CGI. - art. 1599 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577224", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986322", "@num": "L311-1", "#text": "Code de l'énergie - art. L311-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877271", "@fin": "2999-01-01", "#text": "D : Imposition forfaitaire sur les entreprises de réseaux", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041402588", "@fin": "2021-06-12", "@num": "1519 HB", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663029", "@fin": "2022-05-07", "@num": "1519 HB", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765018", "@fin": "2023-01-01", "@num": "1519 HB", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873584", "@fin": "2023-06-03", "@num": "1519 HB", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623234", "@fin": "2024-06-02", "@num": "1519 HB", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641320", "@fin": "2999-01-01", "@num": "1519 HB", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-L'imposition forfaitaire mentionnée à l'article 1635-0 quinquies s'applique aux installations de production d'électricité d'origine géothermique dont la puissance électrique installée au sens des articles L. 311-1 et suivants du code de l'énergie est supérieure ou égale à 12 mégawatts.

II.-L'imposition forfaitaire est due chaque année par l'exploitant de l'installation de production d'électricité au 1er janvier de l'année d'imposition.

III.-Le montant de l'imposition forfaitaire est établi en fonction de la puissance installée dans chaque installation. Il est égal à 20 € par kilowatt de puissance installée au 1er janvier de l'année d'imposition.

IV.-Le redevable de la taxe déclare, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année d'imposition, le nombre d'installations de production d'électricité d'origine géothermique et, pour chacune d'elles, la puissance électrique installée.

En cas de création de centrale de production d'énergie électrique d'origine géothermique ou de changement d'exploitant, la déclaration mentionnée au premier alinéa du présent IV doit être souscrite avant le 1er janvier de l'année suivant celle de la création ou du changement.

En cas de cessation définitive d'exploitation d'une centrale de production d'énergie électrique d'origine géothermique, l'exploitant est tenu d'en faire la déclaration au service des impôts dont dépend la centrale de production avant le 1er janvier de l'année suivant celle de la cessation lorsque la cessation intervient en cours d'année, ou avant le 1er janvier de l'année de la cessation lorsque celle-ci prend effet au 1er janvier.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000041464872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1379", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2022-06-16", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041464872", "URL": "article/LEGI/ARTI/00/00/41/46/48/LEGIARTI000041464872.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": "LEGIARTI000043829322", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000039793089", "@num": "143", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 143", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@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": "LEGIARTI000028531052", "@num": "L211-7-2", "#text": "Code de l'environnement - art. L211-7-2 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875777", "@num": "L2332-2", "#text": "Code général des collectivités territoriales - art. L2332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849653", "@num": "L2334-4", "#text": "Code général des collectivités territoriales - art. L2334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033878425", "@num": "L2334-7-2", "#text": "Code général des collectivités territoriales - art. L2334-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390789", "@num": "L2334-7-3", "#text": "Code général des collectivités territoriales - art. L2334-7-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849468", "@num": "L2336-2", "#text": "Code général des collectivités territoriales - art. L2336-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305965", "@num": "1380", "#text": "Code général des impôts, CGI. - art. 1380", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311528", "@num": "1381", "#text": "Code général des impôts, CGI. - art. 1381", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306041", "@num": "1393", "#text": "Code général des impôts, CGI. - art. 1393", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306126", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311704", "@num": "1475", "#text": "Code général des impôts, CGI. - art. 1475", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311763", "@num": "1519", "#text": "Code général des impôts, CGI. - art. 1519", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306286", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306290", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577243", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470787", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577504", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577564", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023359371", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - art. 1519 HA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470807", "@num": "1519 I", "#text": "Code général des impôts, CGI. - art. 1519 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306292", "@num": "1520", "#text": "Code général des impôts, CGI. - art. 1520", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311776", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306306", "@num": "1529", "#text": "Code général des impôts, CGI. - art. 1529", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306309", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028531182", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576945", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031600296", "@num": "1609 quater", "#text": "Code général des impôts, CGI. - art. 1609 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596360", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033034232", "@num": "L151-36", "#text": "Code rural - art. L151-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022875445", "@fin": "2999-01-01", "#text": "I : Répartition des ressources", "@debut": "2010-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162658", "@fin": "2999-01-01", "#text": "Section I : Généralités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049149409", "@fin": "1979-07-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311520", "@fin": "1980-01-11", "@num": "1379", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311521", "@fin": "1983-07-14", "@num": "1379", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311522", "@fin": "2005-12-31", "@num": "1379", "@etat": "MODIFIE", "@debut": "1983-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311523", "@fin": "2007-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311524", "@fin": "2010-12-18", "@num": "1379", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260083", "@fin": "2011-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642465", "@fin": "2011-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381099", "@fin": "2014-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538181", "@fin": "2019-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993181", "@fin": "2020-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041520869", "@fin": "2020-12-31", "@num": "1379", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907947", "@fin": "2022-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982739", "@fin": "2022-09-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041464872", "@fin": "2022-06-16", "@num": "1379", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046543829", "@fin": "2022-12-03", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046674152", "@fin": "2023-01-01", "@num": "1379", "@etat": "MODIFIE", "@debut": "2022-12-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000045916915", "@fin": "2022-12-31", "@num": "1379", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046896077", "@fin": "2999-01-01", "@num": "1379", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – Les communes perçoivent, dans les conditions déterminées par le présent chapitre :

1° La taxe foncière sur les propriétés bâties, prévue aux articles 1380 et 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévue à l'article 1447 ;

5° Une fraction égale à 26,5 % du produit de la cotisation sur la valeur ajoutée des entreprises afférent à son territoire prévu à l'article 1586 octies ;

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à l'article 1519 A ;

8° La taxe annuelle sur les installations de production d'électricité utilisant l'énergie mécanique du vent situées dans les eaux intérieures ou la mer territoriale, prévue à l'article 1519 B ;

9° Une fraction de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de production d'électricité utilisant l'énergie mécanique du vent et aux installations de production d'électricité utilisant l'énergie mécanique hydraulique des courants situées dans les eaux intérieures ou dans la mer territoriale, prévue à l'article 1519 D. Pour ces dernières, le produit est rattaché au territoire où est installé le point de raccordement au réseau public de distribution ou de transport d'électricité.

Pour l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de production d'électricité utilisant l'énergie mécanique du vent, cette fraction est égale à 20 %. Pour l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de production d'électricité utilisant l'énergie mécanique hydraulique des courants, cette fraction est fixée à 50 % ;

10° La moitié de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de production d'électricité d'origine nucléaire ou thermique à flamme, prévue à l'article 1519 E ;

11° La moitié de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux centrales de production d'énergie électrique d'origine photovoltaïque ou hydraulique, prévue à l'article 1519 F. Le produit de cette composante de l'imposition forfaitaire sur les entreprises de réseaux afférent aux ouvrages hydroélectriques mentionnés au premier alinéa de l'article 1475 est réparti comme les valeurs locatives de ces ouvrages selon les règles fixées par ce même article ;

12° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux transformateurs électriques, prévue à l'article 1519 G ;

13° Deux tiers de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux stations radioélectriques, dans les conditions prévues à l'article 1519 H ;

13° bis La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de gaz naturel liquéfié et aux stations de compression du réseau de transport de gaz naturel, la moitié de la composante de cette imposition relative aux stockages souterrains de gaz naturel et la moitié de la composante relative aux canalisations de transport de gaz naturel et d'autres hydrocarbures, prévues à l'article 1519 HA ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévue à l'article 1519 I ;

15° Une fraction égale à 60 % de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de production d'électricité d'origine géothermique, prévue à l'article 1519 HB. Pour ces dernières, le produit est rattaché au territoire où est installé le point de raccordement au réseau public de distribution ou de transport d'électricité.

II. – Elles peuvent instituer les taxes suivantes :

1° La taxe d'enlèvement des ordures ménagères, dans les conditions prévues à l'article 1520 ;

2° (Abrogé)

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, et la taxe sur les friches commerciales, prévue à l'article 1530 ;

4° La taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis.

\n
" } }, "LEGIARTI000041465113": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041465113", "URL": "article/LEGI/ARTI/00/00/41/46/51/LEGIARTI000041465113.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du VII de l’article 16 de la loi n° 2019-1479 du 28 décembre 2019, les présentes dispositions résultant du 9° du B du I dudit article, s’appliquent à compter des impositions établies au titre de 2021.

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général des impôts, CGI. - art. 1644 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147090", "@fin": "2999-01-01", "#text": "Chapitre II : Frais d'assiette, de non-valeurs et de recouvrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049223384", "@fin": "1979-07-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311906", "@fin": "1980-01-11", "@num": "1641", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311907", "@fin": "1988-12-28", "@num": "1641", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311908", "@fin": "1989-12-30", "@num": "1641", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311909", "@fin": "1996-05-12", "@num": "1641", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311910", "@fin": "1999-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311911", "@fin": "2001-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311912", "@fin": "2002-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311913", "@fin": "2005-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311914", "@fin": "2006-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311915", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642467", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381022", "@fin": "2014-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538153", "@fin": "2018-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426193", "@fin": "2019-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986298", "@fin": "2020-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443853", "@fin": "2021-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465113", "@fin": "2023-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041570706", "@fin": "2999-01-01", "@num": "1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – A. – En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 2 % du montant des taxes suivantes :

a) Taxe foncière sur les propriétés bâties ;

b) Taxe foncière sur les propriétés non bâties ;

c) Taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

d) Cotisation foncière des entreprises ;

e) Imposition forfaitaire sur les entreprises de réseaux prévue aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, \n1599 quater A, 1599 quater A bis et 1599 quater B ;

f) Taxe additionnelle à la taxe foncière sur les propriétés non bâties prévue à l'article 1519 I ;

g) Taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis ;

B. – 1. En contrepartie des frais de dégrèvement visés au A, l'Etat perçoit 3,6 % du montant des taxes suivantes :

a) Taxe pour frais de chambres d'agriculture ;

b) Taxe additionnelle à la cotisation foncière des entreprises mentionnée au II de l'article 1600 ;

c) Taxe pour frais de chambres de métiers et de l'artisanat ;

d) Taxe d'enlèvement des ordures ménagères sauf dans le cas prévu au h du A ;

e) (Abrogé).

3. (Abrogé).

" } }, "LEGIARTI000041471017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1635-0 quinquies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000041471017", "URL": "article/LEGI/ARTI/00/00/41/47/10/LEGIARTI000041471017.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046875865", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000022841226", "#text": "Arrêté du 15 septembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022839438", "@nortexte": "BCRE1023150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-15" }, { "@id": "LEGIARTI000036354060", "@num": "49", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000039793089", "@num": "143", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 143", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000049641382", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641375", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641366", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641359", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641340", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641327", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - art. 1519 HA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641320", "@num": "1519 HB", "#text": "Code général des impôts, CGI. - art. 1519 HB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641283", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641274", "@num": "1599 quater A bis", "#text": "Code général des impôts, CGI. - art. 1599 quater A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641267", "@num": "1599 quater B", "#text": "Code général des impôts, CGI. - art. 1599 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022887651", "@fin": "2999-01-01", "#text": "Chapitre 00I : Imposition forfaitaire sur les entreprises de réseaux", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641617", "@fin": "2011-01-01", "@num": "1635-0 quinquies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381711", "@fin": "2013-01-01", "@num": "1635-0 quinquies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949623", "@fin": "2013-06-07", "@num": "1635-0 quinquies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517549", "@fin": "2014-01-01", "@num": "1635-0 quinquies", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448899", "@fin": "2019-01-01", "@num": "1635-0 quinquies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364992", "@fin": "2019-12-30", "@num": "1635-0 quinquies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471017", "@fin": "2999-01-01", "@num": "1635-0 quinquies", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué au profit des collectivités territoriales ou de leurs établissements publics de coopération intercommunale une imposition forfaitaire sur les entreprises de réseaux. Cette imposition est déterminée dans les conditions prévues aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis et 1599 quater B.

II. – Les montants et tarifs de l'imposition forfaitaire sur les entreprises de réseaux sont revalorisés chaque année comme le taux prévisionnel, associé au projet de loi de finances de l'année, d'évolution des prix à la consommation des ménages, hors tabac, pour la même année.

" } }, "LEGIARTI000041471025": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-07-25", "DATE_DEBUT": "2019-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000041471025", "URL": "article/LEGI/ARTI/00/00/41/47/10/LEGIARTI000041471025.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043829322", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000039793089", "@num": "143", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 143", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046196380", "@num": "L4331-2-1", "#text": "Code général des collectivités territoriales - art. L4331-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031778127", "@num": "L4332-5", "#text": "Code général des collectivités territoriales - art. L4332-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915970", "@num": "L4332-9", "#text": "Code général des collectivités territoriales - art. L4332-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576945", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576535", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577592", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577827", "@num": "1599 quater B", "#text": "Code général des impôts, CGI. - art. 1599 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596360", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577716", "@num": "1649 A ter", "#text": "Code général des impôts, CGI. - art. 1649 A ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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Les régions perçoivent :

1° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative au matériel roulant utilisé sur le réseau ferré national pour des opérations de transport de voyageurs, prévue à l'article 1599 quater A.

L'imposition mentionnée à l'article 1599 quater A est répartie entre les régions en fonction du nombre de sillons-kilomètres, au sens de l'article 1649 A ter, réservés l'année qui précède l'année d'imposition par les entreprises de transport ferroviaire auprès de l'établissement public SNCF Réseau.

Cette répartition s'effectue selon le rapport suivant :

-au numérateur : le nombre de sillons-kilomètres réservés dans chaque région pour des opérations de transport de voyageurs sur le réseau ferré national ;

-au dénominateur : le nombre total de sillons-kilomètres réservés pour des opérations de transport de voyageurs sur le réseau ferré national ;

2° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux répartiteurs principaux de la boucle locale cuivre, aux points de mutualisation des réseaux de communications électroniques en fibre optique jusqu'à l'utilisateur final et aux nœuds de raccordement optique des réseaux de communications électroniques en fibre optique avec terminaison en câble coaxial prévue à l'article 1599 quater B ;

3° Une fraction égale à 50 % de la cotisation sur la valeur ajoutée des entreprises, prévue à l'article 1586 ter, due au titre de la valeur ajoutée imposée dans chaque commune de son territoire, en application de l'article 1586 octies ;

4° Une fraction égale à 40 % de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de production d'électricité d'origine géothermique, prévue à l'article 1519 HB. Pour ces dernières, le produit est rattaché au territoire où est installé le point de raccordement au réseau public de distribution ou de transport d'électricité.

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I. – Les communes perçoivent, dans les conditions déterminées par le présent chapitre :

1° La taxe foncière sur les propriétés bâties, prévue aux articles 1380 et 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévue à l'article 1447 ;

5° Une fraction égale à 26,5 % du produit de la cotisation sur la valeur ajoutée des entreprises afférent à son territoire prévu à l'article 1586 octies ;

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à l'article 1519 A ;

12° La composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux transformateurs électriques, prévue à l'article 1519 G ;

13° Deux tiers de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux stations radioélectriques, dans les conditions prévues à l'article 1519 H ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévue à l'article 1519 I ;

II. – Elles peuvent instituer les taxes suivantes :

1° La taxe d'enlèvement des ordures ménagères, dans les conditions prévues à l'article 1520 ;

2° (Abrogé)

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, et la taxe sur les friches commerciales, prévue à l'article 1530 ;

4° La taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à l'article 1530 bis.

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Article 143 ENTIEREMENT_MODIF (LOI n° 2019-1479 du 28 décembre 2019 de finances pour 2020 (1))