{ "article": { "LEGIARTI000041465309": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "122", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000041465309", "URL": "article/LEGI/ARTI/00/00/41/46/53/LEGIARTI000041465309.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048848068", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310095", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034105393", "@fin": "2999-01-01", "#text": "Titre XIII : DISPOSITIONS DE NATURE FISCALE", "@debut": "2017-03-02" } ] }, "@cid": "JORFTEXT000034103762", "@nor": "OMEX1617132L", "@num": "2017-256", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2017-256 du 28 février 2017 de programmation relative à l'égalité réelle outre-mer et portant autres dispositions en matière sociale et économique (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034103762", "@c_titre_court": "LOI n° 2017-256 du 28 février 2017" }, { "@fin": "2999-01-01", "#text": "LOI n° 2017-256 du 28 février 2017 de programmation relative à l'égalité réelle outre-mer et portant autres dispositions en matière sociale et économique (1)", "@debut": "2017-03-02", "@id_txt": "LEGITEXT000034105378", "@c_titre_court": "LOI n°2017-256 du 28 février 2017" } ], "@date_publi": "2017-03-01", "@date_signature": "2017-02-28", "@num_parution_jo": "0051" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034105621", "@fin": "2019-12-30", "@num": "122", "@etat": "MODIFIE", "@debut": "2017-03-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041465309", "@fin": "2999-01-01", "@num": "122", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034103894", "@fin": "2999-01-01", "@num": "122", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A créé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1395 A ter \n
\n

\n
" } }, "LEGIARTI000006310095": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310095", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310095.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000023380349", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000020059131", "@num": "22", "#text": "LOI n°2007-1787\n du 20 décembre 2007 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000026295953", "@num": "53", "#text": "LOI n° 2007-1822 du 24 décembre 2007 - art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000019285185", "@num": "121", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019285189", "@num": "123", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020079512", "@num": "19", "#text": "LOI n°2008-1545 du 31 décembre 2008 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020020269", "@nortexte": "DEVX0811913L", "@numtexte": "2008-1545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000021579835", "@num": "6", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363973", "@num": "82", "#text": "LOI n°2010-1658 du 29 décembre 2010 - 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Le prix de vente des tabacs est fixé par décret sur proposition du conseil d’administration de la caisse autonome d'amortissement. En cas de changement de prix de vente, les débitants de tabac sont tenus de déclarer, dans les cinq jours qui suivent la date d’entrée en vigueur des nouveaux prix, les quantités en leur possession à cette date.

" } }, "LEGIARTI000006310096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310096", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310096.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 575 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273501", "@num": "29", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 29 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000178406", "#text": "Loi 92-1376 1992-12-30 art. 33 III Finances pour 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - 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art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000019285185", "@num": "121", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019285189", "@num": "123", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020079512", "@num": "19", "#text": "LOI n°2008-1545 du 31 décembre 2008 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020020269", "@nortexte": "DEVX0811913L", "@numtexte": "2008-1545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000021579835", "@num": "6", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - 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art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025269398", "@num": "1", "#text": "Arrêté du 26 janvier 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025263816", "@nortexte": "BCRD1202846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-26" }, { "@id": "LEGIARTI000025269400", "@num": "2", "#text": "Arrêté du 26 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025263816", "@nortexte": "BCRD1202846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-26" }, { "@id": "LEGIARTI000025446589", "@num": "37", "#text": "LOI n°2012-304\n du 6 mars 2012 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025445727", "@nortexte": "IOCX1104583L", "@numtexte": "2012-304", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-06" }, { "@id": "LEGIARTI000028428521", "@num": "31", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028536596", "@num": "1", "#text": "Arrêté du 23 janvier 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028535497", "@nortexte": "BUDD1401340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-23" }, { "@id": "LEGIARTI000028536598", "@num": "2", "#text": "Arrêté du 23 janvier 2014 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028535497", "@nortexte": "BUDD1401340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-23" }, { "@id": "LEGITEXT000028965494", "#text": "Arrêté du 15 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028964151", "@nortexte": "FCPD1405706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000028965498", "@num": "1", "#text": "Arrêté du 15 mai 2014 - 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Les tabacs manufacturés vendus dans les départements de la France continentale sont soumis à un droit de consommation.
\n
Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
\n
Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
\n
Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
\n
Le montant du droit de consommation ne peut être inférieur à un minimum de perception fixé par 1.000 unités.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
" } }, "LEGIARTI000006310097": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006310097", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310097.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 575 A, 575", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006319990", "@num": "37", "#text": "Loi - art. 37 () JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "JORFTEXT000000762233", "#text": "Loi 99-1172 1999-12-30 art. 55 Finances pour 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000023380349", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000020059131", "@num": "22", "#text": "LOI n°2007-1787\n du 20 décembre 2007 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000026295953", "@num": "53", "#text": "LOI n° 2007-1822 du 24 décembre 2007 - art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000019285185", "@num": "121", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019285189", "@num": "123", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020079512", "@num": "19", "#text": "LOI n°2008-1545 du 31 décembre 2008 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020020269", "@nortexte": "DEVX0811913L", "@numtexte": "2008-1545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000021579835", "@num": "6", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363973", "@num": "82", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023587740", "@num": "1", "#text": "Arrêté du 31 janvier 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587055", "@nortexte": "BCRD1103151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-31" }, { "@id": "LEGIARTI000023587742", "@num": "2", "#text": "Arrêté du 31 janvier 2011 - 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Les tabacs manufacturés vendus dans les départements de la France continentale sont soumis à un droit de consommation.
\n
Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
\n
Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
\n
Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
\n
Le montant du droit de consommation ne peut être inférieur à un minimum de perception fixé par 1.000 unités.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
\n
Pour l'année 1998, le montant du droit de consommation, applicable à un produit, ne peut être inférieur au montant du droit de consommation calculé sur la base du prix de vente au détail résultant de la première homologation postérieure au 1er décembre 1997.
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Les tabacs manufacturés vendus dans les départements de la France continentale sont soumis à un droit de consommation.
\n
Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
\n
Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
\n
Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
\n
Le montant du droit de consommation ne peut être inférieur à un minimum de perception fixé par 1.000 unités.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
" } }, "LEGIARTI000006310099": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2003-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006310099", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310099.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 575 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "JORFTEXT000000235196", "#text": "Loi 2002-1487 2002-12-20 art. 11 III", "@sens": "source", "@cidtexte": "JORFTEXT000000235196", "@nortexte": "SANX0200141L", "@numtexte": "2002-1487", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000006758470", "@num": "11", "#text": "Loi n°2002-1487 du 20 décembre 2002 - 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Les tabacs manufacturés vendus dans les départements de la France continentale et les tabacs qui y sont importés sont soumis à un droit de consommation.
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Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail. Le montant du droit de consommation applicable à ces cigarettes ne peut être inférieur à 60 euros par 1 000 unités et, à compter du 1er juillet 2006, à 64 euros par 1 000 unités.
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La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
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Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
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Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
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Le montant du droit de consommation applicable aux cigarettes mentionnées au précédent alinéa ne peut être inférieur à un minimum de perception fixé par 1 000 unités.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
" } }, "LEGIARTI000006310100": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-03", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310100", "URL": "article/LEGI/ARTI/00/00/06/31/01/LEGIARTI000006310100.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "JORFTEXT000000602018", "#text": "Décret 2003-298 2003-03-31", "@sens": "source", "@cidtexte": "JORFTEXT000000602018", "@nortexte": "BUDF0300008D", "@numtexte": "2003-298", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-31" }, { "@id": "LEGIARTI000006218133", "@num": "1", "#text": "Décret n°2003-298 du 31 mars 2003 - 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Les tabacs manufacturés vendus dans les départements de la France continentale et les tabacs qui y sont importés sont soumis à un droit de consommation.
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Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail. Le montant du droit de consommation applicable à ces cigarettes ne peut être inférieur à 60 euros par 1 000 unités et, à compter du 1er juillet 2006, à 64 euros par 1 000 unités.
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La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
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Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
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Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
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Le montant du droit de consommation applicable aux cigarettes mentionnées au cinquième alinéa ne peut être inférieur à un minimum de perception fixé par 1 000 unités.
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Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
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Les tabacs manufacturés vendus dans les départements de la France continentale et les tabacs ainsi que le papier à rouler les cigarettes qui y sont importés sont soumis à un droit de consommation.
\n
Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail. Le montant du droit de consommation applicable à ces cigarettes ne peut être inférieur à 60 euros par 1 000 unités et, à compter du 1er juillet 2006, à 64 euros par 1 000 unités.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
\n
Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
\n
Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
\n
Le montant du droit de consommation applicable aux cigarettes mentionnées au cinquième alinéa ne peut être inférieur à un minimum de perception fixé par 1 000 unités.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
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Les tabacs manufacturés vendus dans les départements de la France continentale et les tabacs ainsi que le papier à rouler les cigarettes qui y sont importés sont soumis à un droit de consommation.
\n
Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail. Le montant du droit de consommation applicable à ces cigarettes ne peut être inférieur à 60 euros par 1 000 unités et, à compter du 1er juillet 2006, à 64 euros par 1 000 unités.
\n
La part spécifique est égale à 7,5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
\n
Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
\n
Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
\n
Le montant du droit de consommation applicable aux cigarettes mentionnées au cinquième alinéa ne peut être inférieur à un minimum de perception fixé par 1 000 unités.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
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Les tabacs manufacturés vendus dans les départements de la France continentale et les tabacs ainsi que le papier à rouler les cigarettes qui y sont importés sont soumis à un droit de consommation.

Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail. Le montant du droit de consommation applicable à ces cigarettes ne peut être inférieur à 60 euros par 1 000 unités et, à compter du 1er juillet 2006, à 64 euros par 1 000 unités.

La part spécifique est égale à 7, 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.

Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.

Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.

Le montant du droit de consommation applicable aux cigarettes mentionnées au cinquième alinéa ne peut être inférieur à un minimum de perception fixé par 1 000 unités.

Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.

Lorsque le prix de vente au détail homologué des cigarettes et des tabacs fine coupe destinés à rouler les cigarettes est inférieur, respectivement, à 95 % et 97 % du prix moyen de ces produits constaté par le dernier arrêté de prix, le montant des minimums de perception prévu à l'article 575 A peut être relevé par arrêté du ministre chargé du budget.
\n
Pour les cigarettes, le minimum de perception qui résulte de cette augmentation ne peut excéder le montant du droit de consommation applicable aux cigarettes de la classe de prix la plus demandée.
\n
Pour les tabacs fine coupe destinés à rouler les cigarettes, l'augmentation du minimum de perception ne peut dépasser 25 % du montant figurant au dernier alinéa de l'article 575 A.

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La part spécifique est égale à 7,5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.

Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.

Le montant du droit de consommation applicable aux cigarettes mentionnées au cinquième alinéa ne peut être inférieur à un minimum de perception fixé par 1 000 unités.

Pour les cigarettes, le minimum de perception qui résulte de cette augmentation ne peut excéder le montant du droit de consommation applicable aux cigarettes de la classe de prix la plus demandée.

Pour les tabacs fine coupe destinés à rouler les cigarettes, l'augmentation du minimum de perception ne peut dépasser 25 % du montant figurant au dernier alinéa de l'article 575 A.

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La classe de prix de référence correspond au prix moyen pondéré de vente au détail exprimé pour mille cigarettes et arrondi à la demi-dizaine d'euros immédiatement supérieure.

Le prix moyen pondéré de vente au détail est calculé en fonction de la valeur totale de l'ensemble des cigarettes mises à la consommation, basée sur le prix de vente au détail toutes taxes comprises, divisée par la quantité totale de cigarettes mises à la consommation.

Le prix moyen pondéré de vente au détail et la classe de prix de référence sont établis au plus tard le 31 janvier de chaque année, sur la base des données concernant toutes les mises à la consommation effectuées l'année civile précédente, par arrêté du ministre chargé du budget.

La part spécifique est égale à 9 % de la charge fiscale totale afférente aux cigarettes de la classe de prix de référence et comprenant le droit de consommation et la taxe sur la valeur ajoutée.

Pour les cigarettes de la classe de prix de référence, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.

Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.

Le montant du droit de consommation applicable aux cigarettes ne peut être inférieur à un minimum de perception fixé par 1 000 unités, majoré de 10 % pour les cigarettes dont le prix de vente est inférieur à 94 % de la classe de prix de référence.

Lorsque le prix de vente au détail homologué des cigarettes ou des tabacs fine coupe destinés à rouler les cigarettes est inférieur, respectivement, à 95 % et 97 % du prix moyen de ces produits constaté par le dernier arrêté de prix, le montant des minimums de perception prévu à l'article 575 A peut être relevé par arrêté du ministre chargé du budget, dans la limite de 25 %.

Lorsque la classe de prix de référence est inférieure de plus de 3 % à la moyenne des prix homologués, le pourcentage de 94 % mentionné au sixième alinéa peut être augmenté jusqu'à 110 % au titre de l'année en cours par arrêté du ministre chargé du budget.

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La classe de prix de référence correspond au prix moyen pondéré de vente au détail exprimé pour mille cigarettes et arrondi à la demi-dizaine d'euros immédiatement supérieure.

La part spécifique est égale à 12 % de la charge fiscale totale afférente aux cigarettes de la classe de prix de référence et comprenant le droit de consommation et la taxe sur la valeur ajoutée.

Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.

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Les tabacs manufacturés vendus au détail ou importés dans les départements de la France continentale sont soumis à un droit de consommation.

Le droit de consommation sur les tabacs comporte une part spécifique par unité de produit ou de poids et une part proportionnelle au prix de vente au détail.

La part proportionnelle résulte de l'application du taux proportionnel au prix de vente au détail. La part spécifique pour mille unités ou mille grammes résulte de l'application du taux spécifique à la classe de prix de référence. Le taux proportionnel est égal à la différence entre le taux normal et le taux spécifique. Le taux normal et le taux spécifique sont définis, par groupe de produits, à l'article 575 A.

La classe de prix de référence d'un groupe de produits correspond au prix moyen pondéré de vente au détail exprimé pour mille unités ou mille grammes et arrondi à la demi-dizaine d'euros immédiatement supérieure.

Le prix moyen pondéré de vente au détail est calculé par groupe de produits en fonction de la valeur totale de l'ensemble des unités mises à la consommation, basée sur le prix de vente au détail toutes taxes comprises, divisée par la quantité totale mise à la consommation.

Le prix moyen pondéré de vente au détail et la classe de prix de référence sont établis pour chaque groupe de produits au plus tard le 31 janvier de chaque année, sur la base des données concernant toutes les mises à la consommation effectuées l'année civile précédente, par arrêté du ministre chargé du budget.

Le montant du droit de consommation applicable à un groupe de produits ne peut être inférieur à un minimum de perception fixé par mille unités ou mille grammes, majoré de 10 % pour les produits dont le prix de vente est inférieur à 94 % de la classe de prix de référence du groupe considéré. Ce dernier pourcentage est fixé à 84 % pour les cigares et cigarillos.

Lorsque la classe de prix de référence d'un groupe de produits est inférieure de plus de 3 % à la moyenne des prix homologués de ce groupe, les pourcentages de 94 % et 84 % mentionnés au septième alinéa peuvent être augmentés jusqu'à, respectivement, 110 % et 100 % au titre de l'année en cours par arrêté du ministre chargé du budget.

Lorsque le prix de vente au détail homologué d'un produit est inférieur à 95 % du prix moyen des produits du même groupe constaté par le dernier arrêté de prix, le montant des minima de perception prévu à l'article 575 A peut être relevé par arrêté du ministre chargé du budget, dans la limite de 25 %.

\n
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Les tabacs manufacturés vendus au détail ou importés dans les départements de la France continentale sont soumis à un droit de consommation.

Le droit de consommation sur les tabacs comporte une part spécifique par unité de produit ou de poids et une part proportionnelle au prix de vente au détail.

Lorsque le prix de vente au détail homologué d'un produit est inférieur à 97 % du prix moyen des produits du même groupe constaté par le dernier arrêté de prix, le montant des minima de perception prévu à l'article 575 A peut être relevé par arrêté du ministre chargé du budget, dans la limite de 25 %.

\n
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L314-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049152419", "@num": "1", "#text": "Arrêté du 25 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049067998", "@nortexte": "ECOD2402246A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-25" }, { "@id": "LEGIARTI000021712192", "@num": "302 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037064674", "@num": "L221-1-3", "#text": "Code de la sécurité sociale. - art. L221-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025515829", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962044", "@num": "L862-3", "#text": "Code de la sécurité sociale. - art. L862-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469653", "@num": "268", "#text": "Code des douanes - art. 268 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392102", "@num": "L3563-4", "#text": "Code général des collectivités territoriales - art. L3563-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535200", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043140563", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448890", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062692", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304974", "@num": "575 M", "#text": "Code général des impôts, CGI. - art. 575 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954925", "@num": "275 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294718", "@num": "286 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300607", "@num": "56 AB", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028499012", "@num": "L732-58", "#text": "Code rural et de la pêche maritime - art. L732-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025013396", "@num": "L741-9", "#text": "Code rural et de la pêche maritime - art. L741-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179919", "@fin": "2025-07-01", "#text": "II : Régime fiscal", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006310095", "@fin": "1982-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310096", "@fin": "1998-04-22", "@num": "575", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310097", "@fin": "2000-03-31", "@num": "575", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310098", "@fin": "2003-01-06", "@num": "575", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310099", "@fin": "2003-01-01", "@num": "575", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310100", "@fin": "2003-08-03", "@num": "575", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310101", "@fin": "2004-01-05", "@num": "575", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310102", "@fin": "2007-12-22", "@num": "575", "@etat": "MODIFIE", "@debut": "2004-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017825406", "@fin": "2008-04-03", "@num": "575", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619274", "@fin": "2011-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374044", "@fin": "2012-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092584", "@fin": "2013-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798752", "@fin": "2014-08-10", "@num": "575", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355030", "@fin": "2014-12-30", "@num": "575", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062675", "@fin": "2016-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817195", "@fin": "2016-01-28", "@num": "575", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927797", "@fin": "2022-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873268", "@fin": "2022-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638213", "@fin": "2025-07-01", "@num": "575", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472810", "@fin": "2025-07-01", "@num": "575", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tabacs manufacturés vendus au détail ou importés dans les départements de la France continentale sont soumis à un droit de consommation.

Le droit de consommation sur les tabacs comporte une part spécifique par unité de produit ou de poids et une part proportionnelle au prix de vente au détail.

La part proportionnelle résulte de l'application du taux proportionnel au prix de vente au détail. La part spécifique pour mille unités ou mille grammes ainsi que le taux proportionnel sont définis, par groupe de produits, à l'article 575 A.\n

\n
" } }, "LEGIARTI000031817195": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-28", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031817195", "URL": "article/LEGI/ARTI/00/00/31/81/71/LEGIARTI000031817195.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 84 II de la loi n° 2015-1786 du 29 décembre 2015, les présentes dispositions s'appliquent aux opérations dont le fait générateur intervient à compter du 1er janvier 2016.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000023380349", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000020059131", "@num": "22", "#text": "LOI n°2007-1787\n du 20 décembre 2007 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000026295953", "@num": "53", "#text": "LOI n° 2007-1822 du 24 décembre 2007 - art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000019285185", "@num": "121", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019285189", "@num": "123", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020079512", "@num": "19", "#text": "LOI n°2008-1545 du 31 décembre 2008 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020020269", "@nortexte": "DEVX0811913L", "@numtexte": "2008-1545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000021579835", "@num": "6", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363973", "@num": "82", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023587740", "@num": "1", "#text": "Arrêté du 31 janvier 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587055", "@nortexte": "BCRD1103151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-31" }, { "@id": "LEGIARTI000023587742", "@num": "2", "#text": "Arrêté du 31 janvier 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587055", "@nortexte": "BCRD1103151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-31" }, { "@id": "LEGIARTI000025048300", "@num": "24", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025269398", "@num": "1", "#text": "Arrêté du 26 janvier 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025263816", "@nortexte": "BCRD1202846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-26" }, { "@id": "LEGIARTI000025269400", "@num": "2", "#text": "Arrêté du 26 janvier 2012 - 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Les tabacs manufacturés vendus au détail ou importés dans les départements de la France continentale sont soumis à un droit de consommation.

Le droit de consommation sur les tabacs comporte une part spécifique par unité de produit ou de poids et une part proportionnelle au prix de vente au détail.

La part proportionnelle résulte de l'application du taux proportionnel au prix de vente au détail des produits. La part spécifique est exprimée en montant pour mille unités ou mille grammes au sein d'un même groupe de produits.

Le taux de la part proportionnelle ainsi que le montant pour mille unités ou pour mille grammes de la part spécifique sont fixés, par groupe de produits, à l'article 575 A.

Le prix moyen pondéré de vente au détail est établi pour chaque groupe de produits au plus tard le 31 janvier de chaque année, sur la base des données concernant toutes les mises à la consommation effectuées l'année civile précédente, par arrêté conjoint des ministres chargés de la santé et du budget.

Le montant du droit de consommation applicable à un groupe de produits ne peut être inférieur à un minimum de perception fixé par mille unités ou mille grammes. Le minimum de perception de chacun des groupes de produits figurant à l'article 575 A peut être majoré dans la limite de 10 % pour l'ensemble des références de produits du tabac d'un même groupe, par arrêté conjoint des ministres chargés de la santé et du budget.

" } }, "LEGIARTI000031927797": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2016-01-28" } }, "META_COMMUN": { "ID": "LEGIARTI000031927797", "URL": "article/LEGI/ARTI/00/00/31/92/77/LEGIARTI000031927797.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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Les tabacs manufacturés vendus au détail ou importés dans les départements de la France continentale sont soumis à un droit de consommation.

Le droit de consommation sur les tabacs comporte une part spécifique par unité de produit ou de poids et une part proportionnelle au prix de vente au détail.

Le taux de la part proportionnelle ainsi que le montant pour mille unités ou pour mille grammes de la part spécifique sont fixés, par groupe de produits, à l'article 575 A.

" } }, "LEGIARTI000034107434": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1395 A ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-03-02" } }, "META_COMMUN": { "ID": "LEGIARTI000034107434", "URL": "article/LEGI/ARTI/00/00/34/10/74/LEGIARTI000034107434.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041465309", "@num": "122", "#text": "LOI n°2017-256 du 28 février 2017 - art. 122 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103762", "@nortexte": "OMEX1617132L", "@numtexte": "2017-256", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046544460", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246542", "@num": "L211-1", "#text": "Code forestier (nouveau) - art. L211-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191790", "@fin": "2999-01-01", "#text": "C : Exonérations temporaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179804", "@fin": "2999-01-01", "#text": "II : Taxe foncière sur les propriétés non bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034107434", "@fin": "2999-01-01", "@num": "1395 A ter", "@etat": "VIGUEUR", "@debut": "2017-03-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En Guyane, les conseils municipaux et les organes délibérants des établissements publics de coopération intercommunale à fiscalité propre peuvent, par une délibération prise dans les conditions prévues au I de l'article 1639 A bis, exonérer de taxe foncière sur les propriétés non bâties les bois et forêts mentionnés au 1° du I de l'article L. 211-1 du code forestier.

Pour bénéficier de cette exonération, l'Office national des forêts doit faire, avant le 1er janvier de la première année au titre de laquelle l'exonération est applicable, une déclaration au service des impôts assortie des justifications nécessaires en indiquant notamment la liste des parcelles concernées, leurs conditions d'exploitation et les revenus qui en sont tirés.

Cette exonération ne peut dépasser huit ans et la délibération qui l'institue intervient, au plus tard, le 1er octobre de l'année précédente.

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art. 1383 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464607", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464708", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464686", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464582", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464573", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579181", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579348", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464543", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579254", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311553", "@num": "1385", "#text": "Code général des impôts, CGI. - art. 1385 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306010", "@num": "1386", "#text": "Code général des impôts, CGI. - art. 1386 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306011", "@num": "1387", "#text": "Code général des impôts, CGI. - art. 1387 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464666", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464553", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464549", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464547", "@num": "1388 quinquies C", "#text": "Code général des impôts, CGI. - art. 1388 quinquies C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041425367", "@num": "1388-0", "#text": "Code général des impôts, CGI. - art. 1388-0 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619149", "@num": "1391 A", "#text": "Code général des impôts, CGI. - art. 1391 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464517", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464663", "@num": "1391 C", "#text": "Code général des impôts, CGI. - art. 1391 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1396 (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000041464837", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464818", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041571283", "@num": "1408", "#text": "Code général des impôts, CGI. - art. 1408 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465205", "@num": "1408", "#text": "Code général des impôts, CGI. - art. 1408 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464814", "@num": "1409", "#text": "Code général des impôts, CGI. - art. 1409 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464811", "@num": "1413", "#text": "Code général des impôts, CGI. - art. 1413 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465199", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465199", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465180", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041558535", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442554", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465175", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041558789", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465111", "@num": "1414 C", "#text": "Code général des impôts, CGI. - art. 1414 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041558572", "@num": "1414 C", "#text": "Code général des impôts, CGI. - art. 1414 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036441849", "@num": "1414 C", "#text": "Code général des impôts, CGI. - art. 1414 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464809", "@num": "1415", "#text": "Code général des impôts, CGI. - art. 1415 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465142", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041558678", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041414402", "@num": "1418", "#text": "Code général des impôts, CGI. - art. 1418 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464806", "@num": "1494", "#text": "Code général des impôts, CGI. - art. 1494 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464803", "@num": "1502", "#text": "Code général des impôts, CGI. - art. 1502 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464799", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041571816", "@num": "1518 A quinquies", "#text": "Code général des impôts, CGI. - art. 1518 A quinquies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465585", "@num": "1518 A quinquies", "#text": "Code général des impôts, CGI. - art. 1518 A quinquies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465575", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464797", "@num": "1518 E", "#text": "Code général des impôts, CGI. - art. 1518 E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041425317", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041571867", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465709", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465251", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043017635", "@num": "1599 quater D", "#text": "Code général des impôts, CGI. - art. 1599 quater D (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465128", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909479", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465104", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465088", "@num": "1607 ter", "#text": "Code général des impôts, CGI. - art. 1607 ter (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909443", "@num": "1609 B", "#text": "Code général des impôts, CGI. - art. 1609 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465081", "@num": "1609 B", "#text": "Code général des impôts, CGI. - art. 1609 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465098", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465093", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909410", "@num": "1609 G", "#text": "Code général des impôts, CGI. - art. 1609 G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465075", "@num": "1609 G", "#text": "Code général des impôts, CGI. - art. 1609 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041731497", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041731580", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465599", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464795", "@num": "1636 B nonies", "#text": "Code général des impôts, CGI. - art. 1636 B nonies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465065", "@num": "1636 B octies", "#text": "Code général des impôts, CGI. - art. 1636 B octies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909388", "@num": "1636 B octies", "#text": "Code général des impôts, CGI. - art. 1636 B octies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041572148", "@num": "1636 B septies", "#text": "Code général des impôts, CGI. - art. 1636 B septies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465594", "@num": "1636 B septies", "#text": "Code général des impôts, CGI. - art. 1636 B septies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600367", "@num": "1636 B sexies", "#text": "Code général des impôts, CGI. - art. 1636 B sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465616", "@num": "1636 B sexies", "#text": "Code général des impôts, CGI. - art. 1636 B sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702081", "@num": "1636 B sexies A", "#text": "Code général des impôts, CGI. - art. 1636 B sexies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464726", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041570424", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041570479", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512897", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041513094", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041424902", "@num": "1640 G", "#text": "Code général des impôts, CGI. - art. 1640 G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041393737", "@num": "1640 H", "#text": "Code général des impôts, CGI. - art. 1640 H (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@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": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464774", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465700", "@num": "1656", "#text": "Code général des impôts, CGI. - art. 1656 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464769", "@num": "1656 bis", "#text": "Code général des impôts, CGI. - art. 1656 bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465698", "@num": "1656 quater", "#text": "Code général des impôts, CGI. - art. 1656 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464766", "@num": "1657", "#text": "Code général des impôts, CGI. - art. 1657 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464753", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464758", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464751", "@num": "1686", "#text": "Code général des impôts, CGI. - art. 1686 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045916898", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464897", "@num": "1691 ter", "#text": "Code général des impôts, CGI. - art. 1691 ter (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464736", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465231", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041414600", "@num": "1770 terdecies", "#text": "Code général des impôts, CGI. - art. 1770 terdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031770248", "@num": "L102 AE", "#text": "Livre des procédures fiscales - art. L102 AE (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465473", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465455", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465468", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465464", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465448", "@num": "L2331-3", "#text": "Code général des collectivités territoriales - art. L2331-3 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465430", "@num": "L2333-29", "#text": "Code général des collectivités territoriales - art. L2333-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465516", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465689", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429681", "@num": "L3334-17", "#text": "Code général des collectivités territoriales - art. L3334-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465681", "@num": "L3543-2", "#text": "Code général des collectivités territoriales - art. L3543-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465667", "@num": "L4331-2", "#text": "Code général des collectivités territoriales - art. L4331-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465662", "@num": "L4421-2", "#text": "Code général des collectivités territoriales - art. L4421-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465446", "@num": "L5211-28-3", "#text": "Code général des collectivités territoriales - art. L5211-28-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579119", "@num": "L5212-20", "#text": "Code général des collectivités territoriales - art. L5212-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465435", "@num": "L5212-20", "#text": "Code général des collectivités territoriales - art. L5212-20 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465652", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465642", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465632", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465395", "@num": "L3414-6", "#text": "Code de la défense. - art. L3414-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465417", "@num": "L312-5-3", "#text": "Code de l'action sociale et des familles - art. L312-5-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465400", "@num": "L302-7", "#text": "Code de la construction et de l'habitation. - art. L302-7 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465389", "@num": "L5334-11", "#text": "Code des transports - art. L5334-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000041629292", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000041629269", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000039792879", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000039792885", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@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": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039793073", "@fin": "2020-12-31", "@num": "16", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908862", "@fin": "2022-01-01", "@num": "16", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044990536", "@fin": "2022-08-18", "@num": "16", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196852", "@fin": "2023-12-31", "@num": "16", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848068", "@fin": "2999-01-01", "@num": "16", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039683949", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à III.-A modifié les dispositions suivantes :

-Livre des procédures fiscales
Art. L135 B, Art. L175, Art. L260, Art. L173
\n

-Code général des collectivités territoriales
Art. L2331-3, Art. L5211-28-3, Art. L5212-20, Art. L2333-29
\n

-Code de l'action sociale et des familles
Art. L312-5-3
\n

-Code de la construction et de l'habitation.
Art. L302-7
\n

-Code de la défense.
Art. L3414-6
\n

-Code des transports
Art. L5334-11
\n

-LOI n° 2017-1837 du 30 décembre 2017
Art. 5
\n

-Loi n° 2001-1247 du 21 décembre 2001
Art. 2
\n

-LOI n° 2015-1785 du 29 décembre 2015
Art. 117
\n

-LOI n° 2016-1918 du 29 décembre 2016
Art. 48, Art. 49
\n

-LOI n° 2016-1087 du 8 août 2016
Art. 114
\n
-Loi n° 91-1322 du 30 décembre 1991
\n
Art. 21
\n

-LOI n° 2017-256 du 28 février 2017
Art. 114, Art. 122, Art. 124
\n

-LOI n° 2018-1317 du 28 décembre 2018
Art. 158
\n

-LOI n° 2017-1837 du 30 décembre 2017
Art. 6
\n
-Code général des impôts, CGI.
\n
Art. 1586, Art. 1383 J, Art. 1384 A, Art. 1382 H, Art. 1382 I, 1383-0 B, Art. 1383 D,
\n

-Loi n° 2005-1719 du 30 décembre 2005

Art. 46

-LOI n° 2013-1278 du 29 décembre 2013
Art. 41
\n
-Loi n° 91-1322 du 30 décembre 1991
\n
Art. 21
\n
-LOI n° 2003-660 du 21 juillet 2003
\n
Art. 44
\n
-Loi n° 2000-1352 du 30 décembre 2000
\n
Art. 42
\n
-Loi n° 2006-396 du 31 mars 2006
\n
Art. 29
\n
-LOI n° 2009-594 du 27 mai 2009
\n
Art. 6
\n
-LOI n° 2014-1655 du 29 décembre 2014
\n
Art. 49
\n
-LOI n° 2017-1775 du 28 décembre 2017
\n
Art. 17
\n
-LOI n° 2018-1317 du 28 décembre 2018
\n
Art. 135
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1636 B sexies, Art. 1636 B decies, Art. 1636 B septies
\n

-Code général des collectivités territoriales
Art. L3332-1, Art. L3543-2, Art. L4331-2, Art. L4421-2, Art. L5214-23, Art. L5215-32, Art. L5216-8
\n

-Code général des impôts, CGI.
Art. 1530 bis, Art. 1599 quater D, Art. 1656, Art. 1656 quater
\n

-Code général des impôts, CGI.
Art. 1518 A quinquies, Art. 1518 A sexies
\n

-Code général des impôts, CGI.
Art. 1414, Art. 1414 C, Art. 1414 D, Art. 1417, Art. 1408, Art. 1413 bis, Art. 1414 B, Art. 1605 bis, Art. 1641, Art. 1607 bis, Art. 1607 ter, Art. 1609 C, Art. 1609 D, Art. 1609 B, Art. 1609 G, Art. 1609 nonies C, Art. 1636 B octies, Art. 1396, Art. 1407, Art. 1407 ter, Art. 1522, Art. 1638, Art. 1638-0 bis, Art. 1638 quater, Art. 1639 A quater, Art. 1640, Art. 1640 D, Art. 1649, Art. 1691 ter, Art. 1379, Art. 1379-0 bis, Art. 1407 bis, Art. 1409, Art. 1413, Art. 1415, Art. 1494, Art. 1502, Art. 1507, Art. 1518 E, Art. 1636 B nonies, Art. 1650, Art. 1656 bis, Art. 1657, Art. 1681 ter, Art. 1681 sexies, Art. 1686, Art. 1691 bis, Art. 1730, Art. 1382 D, Art. 1382 E, Art. 1382 G, Art. 1383-0 B bis, Art. 1383 B, Art. 1383 E, Art. 1383 E bis, Art. 1383 F, Art. 1383 G, Art. 1383 G bis, Art. 1383 G ter, Art. 1383 I, Art. 1384 F, Art. 1388 ter, Art. 1388 quinquies, Art. 1388 octies, Art. 1391 B ter, Art. 1391 C, Art. 1517, Art. 1518 A, Art. 1518 A ter, Art. 1518 A quater, Art. 1382 C bis, Art. 1383 C, Art. 1383 C bis, Art. 1383 C ter, Art. 1383 H, Art. 1384 E, Art. 1388 quinquies B, Art. 1388 quinquies C, Art. 1388 sexies
\n

A abrogé les dispositions suivantes :

-Loi n° 2018-1317 du 28 décembre 2018
Art. 261
\n

-Livre des procédures fiscales
Art. L102 AE
\n

-Code général des collectivités territoriales
Art. L3334-17
\n

-Code général des collectivités territoriales
Art. L2335-3
\n

-Code général des impôts, CGI.
Art. 1382, Art. 1383, Art. 1382 B, Art. 1382 C, Art. 1382 C bis
\n

-Code général des impôts, CGI.
Art. 1385, Art. 1386, Art. 1387, Art. 1391 A, Art. 1586 A, Art. 1586 B, Art. 1636 B sexies A
\n

-Code général des impôts, CGI.
Art. 1414 D
\n

-Code général des impôts, CGI.
Art. 1411, Art. 1413 bis
\n

A créé les dispositions suivantes :

\n
-Code général des impôts, CGI.
\n
Sct. A bis : Correction appliquée aux exonérations lors du transfert de la taxe foncière sur les propriétés bâties, Art. 1382-0
\n
-Code général des impôts, CGI.
\n
Art. 1640 H
\n
-Code général des impôts, CGI.
\n
Art. 1770 terdecies, Art. 1754
\n
-Code général des impôts, CGI.
\n
Art. 1640 G
\n
-Code général des impôts, CGI.
\n
Sct. A bis : Correction appliquée aux abattements lors du transfert de la part départementale de la taxe foncière sur les propriétés bâties aux communes, Art. 1518 quater
\n
-Code général des impôts, CGI.
\n
Sct. Section IV bis : Dispositions communes à la taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale et à la taxe annuelle sur les locaux vacants, Art. 1418
\n
-Code général des impôts, CGI.
\n
\n
Sct. C bis : Correction appliquée aux abattements lors du transfert de la taxe foncière sur les propriétés bâties, Art. 1388-0
\n
\n

H.-1. Pour les impositions établies au titre de 2020 et par dérogation aux articles 1409,1411,1518 bis et 1649 du code général des impôts :

1° Pour l'établissement de la taxe d'habitation et pour le calcul de la valeur locative moyenne mentionnée au 4 du II de l'article 1411 du même code utilisée pour la détermination des abattements mentionnés au premier alinéa du IV du même article 1411, les valeurs locatives des locaux mentionnés au I dudit article 1411 sont majorées par l'application d'un coefficient de 1,009 ;

2° Les abattements, fixés en valeur absolue conformément au 5 du II de l'article 1411, sont majorés par l'application d'un coefficient de 1,009 ;

3° Les taux et les montants d'abattements de taxe d'habitation sont égaux à ceux appliqués en 2019.

2. Pour les impositions établies au titre de 2020 et par dérogation aux articles 1609 quater, 1636 B sexies, 1636 B septies, 1636 B nonies, 1636 B decies, 1638,1638-0 bis, 1638 quater et 1639 A du code général des impôts :

1° Le taux de la taxe d'habitation appliqué sur le territoire de la commune ou de l'établissement public de coopération intercommunale à fiscalité propre est égal au taux appliqué sur leur territoire en 2019 ;

2° Les lissages, intégrations fiscales progressives et harmonisations de taux d'imposition de la taxe d'habitation en cours au 1er janvier 2020 sont suspendus et ceux qui auraient pu prendre effet au cours de cette même année ne sont pas mis en œuvre.

3. Les délibérations prises en application de l'article 1407 bis du code général des impôts pour appliquer la taxe d'habitation sur les logements vacants à compter des impositions dues au titre des années 2020,2021 ou 2022 s'appliquent à compter des impositions dues au titre de l'année 2023.

4. Pour les impositions établies au titre de l'année 2020 et par dérogation aux articles 1530 bis et 1609 G ainsi qu'aux I et II de l'article 1636 B octies du code général des impôts, le taux issu de la répartition de la taxe pour la gestion des milieux aquatiques et la prévention des inondations et le taux issu de la répartition des taxes spéciales d'équipement sur la taxe d'habitation ne peuvent dépasser les taux appliqués en 2019 au titre de chacune de ces taxes. La fraction du produit voté de la taxe pour la gestion des milieux aquatiques et la prévention des inondations ou des taxes spéciales d'équipement qui, en vertu de la phrase précédente, ne peut être répartie entre les redevables de la taxe d'habitation est répartie entre les redevables de la taxe foncière sur les propriétés bâties, de la taxe foncière sur les propriétés non bâties et de la cotisation foncière des entreprises selon les règles applicables aux taxes considérées.

İ.-1. Pour les impositions établies au titre de l'année 2021 et par dérogation aux dispositions du III, du b du 2 du III bis et du b du III ter de l'article 1530 bis du code général des impôts, les recettes de taxe d'habitation retenues pour la répartition du produit de la taxe prévue au I du même article 1530 bis sont minorées du montant des dégrèvements accordés au titre de l'année 2020 en application de l'article 1414 C du même code.

2. Pour les impositions établies au titre de l'année 2021 et par dérogation aux dispositions de l'article 1609 G et du I de l'article 1636 B octies du code général des impôts, les recettes de taxe d'habitation retenues pour la répartition du produit des taxes mentionnées à ces articles sont minorées du montant des recettes de la taxe d'habitation afférente à l'habitation principale au titre de l'année 2020.

J.-1. Pour les impositions établies au titre des années 2021 et 2022 et par dérogation aux dispositions du 3° du I de l'article 1379, des I et II de l'article 1379-0 bis et de l'article 1609 nonies C du code général des impôts ainsi que des articles L. 2331-3, L. 3662-1, L. 5212-12, L. 5215-32 et L. 5216-8 du code général des collectivités territoriales, l'Etat perçoit le produit de la taxe d'habitation afférente à l'habitation principale, à l'exception des impositions perçues en application de l'article 1609 quater du code général des impôts.

2. Les produits de taxe d'habitation afférente à l'habitation principale issus de rôles supplémentaires d'imposition émis pour les impositions établies au titre d'années antérieures à 2021 au profit des communes et des établissements publics de coopération intercommunale à fiscalité propre sont perçus par ces communes et établissements.

3. Pour les impositions établies au titre des années 2021 et 2022 et par dérogation aux articles 1409,1411 et 1649 du code général des impôts :

1° Pour l'établissement de la taxe d'habitation et pour le calcul de la valeur locative moyenne mentionnée au 4 du II de l'article 1411 du même code utilisée pour la détermination des abattements mentionnés au premier alinéa du IV du même article 1411, les valeurs locatives des locaux mentionnés au I dudit article 1411 ne sont pas majorées en application du coefficient annuel prévu au dernier alinéa de l'article 1518 bis du même code ;

2° Le second alinéa du IV de l'article 1411 du même code ne s'applique pas ;

3° Les taux et les montants d'abattements de taxe d'habitation sont égaux à ceux appliqués en 2019.

4. Pour les impositions établies au titre des années 2021 et 2022, et par dérogation aux articles 1609 quater, 1636 B sexies, 1636 B septies, 1636 B nonies, 1636 B decies, 1638,1638-0 bis, 1638 quater et 1639 A du code général des impôts :

K.-En cas de fusion de communes ou d'établissements publics de coopération intercommunale à fiscalité propre ou de rattachement de commune à un tel établissement, ayant un effet sur le plan fiscal au titre des années 2020 à 2022, les communes et les établissements publics de coopération intercommunale à fiscalité propre peuvent mettre en œuvre en 2023 les procédures afférentes à la détermination du taux de taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale prévues aux articles 1638,1638-0 bis et 1638 quater du code général des impôts applicables en 2023.

G.-1. Pour les impositions établies au titre de 2021 et par dérogation à l'article 1639 A bis du code général des impôts, les délibérations mentionnées au même article 1639 A bis prises par les communes en matière de taxe foncière sur les propriétés bâties avant le 1er octobre 2020 et qui entrent en vigueur à compter des impositions établies au titre de 2021 sont sans effet.

2. Par dérogation à l'article 1383 du code général des impôts :

1° Les locaux à usage d'habitation qui auraient bénéficié, au titre de 2021, de l'exonération prévue au même article 1383, dans sa rédaction applicable au 31 décembre 2020, sont exonérés de taxe foncière sur les propriétés bâties, pour la durée restant à courir, selon les modalités fixées au I de l'article 1382-0 du même code ;

2° Les locaux autres que ceux à usage d'habitation qui auraient bénéficié, au titre de 2021, de l'exonération prévue à l'article 1383 du même code, dans sa rédaction applicable au 31 décembre 2020, sont exonérés de taxe foncière sur les propriétés bâties, pour la durée restant à courir, selon les modalités fixées au II de l'article 1382-0 du même code ;

3° Pour la Ville de Paris :

a) Le VI de l'article 1383 du même code dans sa rédaction applicable au 31 décembre 2020 continue de produire ses effets, au titre des années 2021 et 2022, pour les locaux mentionnés au 2° du présent 2, pour la durée restant à courir ;

b) Pour les locaux mentionnés au 1°, l'exonération est maintenue au titre des années 2021 et 2022 pour la durée restant à courir.

3. Les produits de taxe foncière sur les propriétés bâties départementale issus de rôles supplémentaires émis pour les impositions établies avant le 1er janvier 2021 sont perçus par les départements.

C.-Pour les impositions établies au titre de 2021 et par dérogation au I de l'article 1636 B septies du code général des impôts :

1° Le taux de taxe foncière sur les propriétés bâties voté par une commune ne peut excéder deux fois et demie la somme du taux moyen constaté l'année précédente dans l'ensemble des communes du département et du taux du département ou, si elle est plus élevée, deux fois et demie la somme du taux moyen constaté l'année précédente au niveau national dans l'ensemble des communes et du taux du département ;

2° Pour l'application du 1° du présent C aux communes situées sur le territoire de la métropole de Lyon, le taux moyen de taxe foncière sur les propriétés bâties constaté l'année précédente dans l'ensemble des communes du département s'entend du taux moyen constaté l'année précédente dans l'ensemble des communes de la métropole de Lyon et le taux du département s'entend du taux appliqué en 2014 au profit du département du Rhône.

IV.-A.-Pour chaque commune, est calculée la différence entre les deux termes suivants :

1° La somme :

a) Du produit de la base d'imposition à la taxe d'habitation sur les locaux meublés affectés à l'habitation principale de la commune déterminée au titre de 2020 par le taux communal de taxe d'habitation appliqué en 2017 sur le territoire de la commune ;

b) Des compensations d'exonération de taxe d'habitation versées en 2020 à la commune ;

c) De la moyenne annuelle des rôles supplémentaires de taxe d'habitation sur les locaux meublés affectés à l'habitation principale émis en 2018,2019 et 2020 au profit de la commune ;

2° La somme :

a) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit du département sur le territoire de la commune ;

b) Des compensations d'exonération de taxe foncière sur les propriétés bâties versées en 2020 au département sur le territoire de la commune ;

c) De la moyenne annuelle des rôles supplémentaires de taxe foncière sur les propriétés bâties émis en 2018,2019 et 2020 au profit du département sur le territoire de la commune.

B.-Pour chaque commune, est calculé un coefficient correcteur égal au rapport entre les termes suivants :

1° La somme :

a) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit de la commune ;

b) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit du département sur le territoire de la commune ;

c) De la différence définie au A du présent IV ;

2° La somme :

a) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit de la commune ;

b) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit du département sur le territoire de la commune.

C.-A compter de l'année 2021 :

1° Pour chaque commune pour laquelle la somme mentionnée au 2° du A excède de plus de 10 000 € celle mentionnée au 1° du même A, le produit de taxe foncière sur les propriétés bâties versé à la commune est égal à la somme :

a) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis au profit de la commune au titre de l'année multiplié par :

-le rapport entre, d'une part, la somme des taux de taxe foncière sur les propriétés bâties communal et départemental appliqués sur le territoire de la commune en 2020 et, d'autre part, le taux de taxe foncière sur les propriétés bâties de la commune appliqué au titre de l'année ;

-et le coefficient correcteur défini au B ;

b) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis au profit de la commune au titre de l'année multiplié par le rapport entre :

-la différence entre le taux de taxe foncière sur les propriétés bâties de la commune appliqué au titre de l'année et la somme des taux de taxe foncière sur les propriétés bâties communal et départemental appliqués sur le territoire de la commune en 2020 ;

-et le taux de taxe foncière sur les propriétés bâties de la commune appliqué au titre de l'année.

Lorsque le montant du produit mentionné au premier alinéa du présent b est négatif, il s'impute sur les attributions mentionnées à l'article L. 2332-2 du code général des collectivités territoriales ;

2° Pour chaque commune pour laquelle la somme mentionnée au 1° du A excède celle mentionnée au 2° du même A, le produit de taxe foncière sur les propriétés bâties versé à la commune est majoré d'un complément. Ce complément est égal au produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis au profit de la commune au titre de l'année multiplié par :

a) Le rapport entre, d'une part, la somme des taux de taxe foncière sur les propriétés bâties communal et départemental appliqués sur le territoire de la commune en 2020 et, d'autre part, le taux de taxe foncière sur les propriétés bâties de la commune appliqué au titre de l'année ;

b) Et le coefficient correcteur défini au B diminué de 1 ;

3° La différence, au titre d'une année, entre le produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis au profit d'une commune et le produit versé à cette commune en application du 1° du présent C est affectée au financement du complément prévu au 2° au titre de la même année.

D.-Pour l'application du 2° du A et des B et C aux communes situées sur le territoire de la métropole de Lyon :

1° La référence au produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit du département sur le territoire de la commune est remplacée par la référence au produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit de la métropole de Lyon sur le territoire de la commune, multiplié par le rapport entre le taux de taxe foncière sur les propriétés bâties appliqué sur le territoire de la commune en 2014 au profit du département du Rhône et le taux de taxe foncière sur les propriétés bâties appliqué sur le territoire de la commune en 2020 au profit de la métropole ;

2° Les références aux compensations versées aux départements et aux rôles supplémentaires émis au profit des départements sont remplacées par les références aux compensations versées à la métropole de Lyon et aux rôles supplémentaires émis au profit de la métropole, multipliés par le rapport entre le taux appliqué en 2014 au profit du département du Rhône et le taux de taxe foncière sur les propriétés bâties appliqué sur le territoire de la commune en 2020 au profit de la métropole de Lyon.

E.-Pour les communes issues de fusion ou de scission de commune, les coefficients mentionnés aux B et C sont déterminés, à compter de l'année au cours de laquelle la fusion ou la scission prend fiscalement effet, selon les modalités prévues au B.

F.-Les dispositions des A à E du présent IV ne s'appliquent pas à la Ville de Paris.

G.-Un abondement de l'Etat visant à équilibrer le dispositif prévu aux A à F est institué. Il est constitué :

1° D'une fraction des produits des prélèvements résultant de l'application aux taxes additionnelles à la taxe foncière sur les propriétés bâties de l'article 1641 du code général des impôts ;

2° D'une fraction des produits résiduels, après application de l'article 41 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, des prélèvements résultant de l'application à la cotisation foncière des entreprises du d du A du I et du II de l'article 1641 du code général des impôts ;

3° D'une fraction des produits résiduels, après application de l'article 41 de la loi n° 2013-1278 du 29 décembre 2013 précitée, des prélèvements résultant de l'application à la cotisation sur la valeur ajoutée des entreprises du XV de l'article 1647 du code général des impôts.

Pour constituer l'abondement, il est recouru à titre principal au produit mentionné au 1° du présent G et, à titre subsidiaire, aux produits mentionnés au 2° puis au 3°.

L'abondement est égal à la différence entre le montant total des compléments prévus au 2° du C et le montant total des différences calculées en application du 3° du même C.

H.-Une évaluation du dispositif de compensation prévu au présent IV est réalisée au cours du premier semestre de la troisième année suivant celle de son entrée en vigueur.

En vue de cette évaluation, le Gouvernement remet au Parlement, avant le 1er mars de cette même année, un rapport qui présente les effets du dispositif de compensation prévu au présent IV, notamment :

1° Les conséquences sur les ressources financières des communes, en distinguant les communes surcompensées et sous-compensées, et sur leurs capacités d'investissement ;

2° Les conséquences sur les ressources financières consacrées par les communes à la construction de logements sociaux ;

3° L'impact sur l'évolution de la fiscalité directe locale et, le cas échéant, les conséquences de la révision des valeurs locatives des locaux d'habitation ;

4° L'impact sur le budget de l'Etat.

V.-A.-A compter de 2021, une fraction du produit net de la taxe sur la valeur ajoutée, défini comme le produit brut budgétaire de l'année précédente, déduction faite des remboursements et restitutions effectués par les comptables assignataires, est affectée aux établissements publics de coopération intercommunale à fiscalité propre, aux départements, à la Ville de Paris, au Département de Mayotte, à la métropole de Lyon, à la collectivité territoriale de Guyane, à la collectivité territoriale de Martinique et à la collectivité de Corse, selon les modalités définies aux B à D du présent V.

B.-1. Pour chaque établissement public de coopération intercommunale à fiscalité propre et la métropole de Lyon, cette fraction est établie en appliquant, au produit net défini au A, un taux égal au rapport entre :

1° La somme :

a) De la taxe d'habitation sur les locaux meublés affectés à l'habitation principale résultant du produit de la base d'imposition 2020 par le taux intercommunal appliqué sur le territoire intercommunal en 2017 ;

b) De la moyenne annuelle du produit des rôles supplémentaires de taxe d'habitation sur les locaux meublés affectés à l'habitation principale émis en 2018,2019 et 2020 au profit de l'établissement public de coopération intercommunale à fiscalité propre ou de la métropole de Lyon ;

c) Des compensations d'exonérations de taxe d'habitation versées à l'établissement public de coopération intercommunale à fiscalité propre ou à la métropole de Lyon en 2020 ;

2° Et le produit net de la taxe sur la valeur ajoutée encaissé en 2020.

Au titre des premiers mois de chaque année, ce ratio est calculé à partir de l'évaluation révisée des recettes nettes de taxe sur la valeur ajoutée pour l'année précédente inscrites dans l'annexe au projet de loi de finances de l'année. Une régularisation est effectuée dès que le produit net de la taxe sur la valeur ajoutée encaissé l'année précédente est connu.

2. En cas de fusion d'établissements publics de coopération intercommunale à fiscalité propre, le montant de la fraction de taxe sur la valeur ajoutée est égal à la somme des montants des fractions déterminées conformément au 1 des établissements publics de coopération intercommunale à fiscalité propre fusionnés.

3. a. En cas de dissolution d'un établissement public de coopération intercommunale à fiscalité propre, la fraction déterminée conformément au 1 de l'établissement dissous est divisée entre ses communes membres au prorata de la part de chacune d'elles dans le montant total des sommes définies au b du présent 3.

b. Pour chaque commune membre d'un établissement public de coopération intercommunale à fiscalité propre dissous, est calculée la somme :

-de la taxe d'habitation sur les locaux meublés affectés à l'habitation principale résultant du produit de la base d'imposition 2020 par le taux intercommunal appliqué en 2017 au profit de l'établissement public de coopération intercommunale à fiscalité propre sur le territoire de la commune ;

-de la moyenne annuelle du produit des rôles supplémentaires de taxe d'habitation sur les locaux meublés affectés à l'habitation principale émis en 2018,2019 et 2020 au profit de l'établissement public de coopération intercommunale à fiscalité propre sur le territoire de la commune ;

-des compensations d'exonérations de taxe d'habitation versées à l'établissement public de coopération intercommunale à fiscalité propre en 2020 relatives aux bases exonérées sur le territoire de la commune.

4. En cas de retrait d'une commune membre d'un établissement public de coopération intercommunale à fiscalité propre, la part de la fraction déterminée conformément au 1 de l'établissement public de coopération intercommunale à fiscalité propre lui revenant est calculée selon les conditions prévues au 3 du présent B et la fraction de l'établissement public de coopération intercommunale à fiscalité propre concerné est diminuée de cette part.

5. Lorsqu'une commune est devenue membre d'un nouvel établissement public de coopération intercommunale à fiscalité propre, la part de la commune, calculée conformément aux 3 ou 4, est affectée à cet établissement public de coopération intercommunale à fiscalité propre.

6. Si le produit de la taxe sur la valeur ajoutée attribué pour une année donnée représente un montant inférieur pour l'année considérée à la somme définie au 1° du 1 du présent B, la différence fait l'objet d'une attribution à due concurrence d'une part du produit de la taxe sur la valeur ajoutée revenant à l'Etat. Néanmoins, pour les établissements publics de coopération intercommunale à fiscalité propre concernés, cette différence entre le produit de la taxe sur la valeur ajoutée attribué pour une année donnée et la somme définie au même 1° est corrigée de l'impact des cas de changement de périmètre mentionnés aux 3 à 5.

C.-1. Pour chaque département, pour la métropole de Lyon, pour la collectivité de Corse, pour le Département de Mayotte, pour la collectivité territoriale de Guyane et pour la collectivité territoriale de Martinique, cette fraction est établie en appliquant, au produit net défini au A, un taux égal au rapport entre :

1° La somme :

a) De la taxe foncière sur les propriétés bâties résultant du produit de la base d'imposition 2020 par le taux départemental appliqué sur le territoire départemental en 2019. Les impositions émises au profit de la métropole de Lyon sont calculées en fonction des bases nettes de 2020 de taxe foncière sur les propriétés bâties de la métropole de Lyon, multipliées par le taux de taxe foncière sur les propriétés bâties adopté en 2014 par le département du Rhône ;

b) De la moyenne annuelle du produit des rôles supplémentaires de taxe foncière sur les propriétés bâties émis en 2018,2019 et 2020 au profit du département ou de la collectivité à statut particulier. Les impositions supplémentaires émises au profit de la métropole de Lyon sont calculées en fonction des bases nettes de 2020 de taxe foncière sur les propriétés bâties de la métropole de Lyon, multipliées par le taux de taxe foncière sur les propriétés bâties adopté en 2014 par le département du Rhône ;

c) Des compensations d'exonérations de taxe foncière sur les propriétés bâties versées au département ou à la collectivité à statut particulier en 2020. Pour la métropole de Lyon, les compensations d'exonérations sont diminuées de celles qui lui auraient été versées au titre de l'année 2020 si les dispositions du VI du présent article avaient été retenues pour calculer leur montant ;

2° Et le produit net de la taxe sur la valeur ajoutée encaissé en 2020.

2. En cas de fusion de départements, le montant de la fraction de taxe sur la valeur ajoutée est égal à la somme des montants des fractions déterminées conformément au 1 du présent C des départements fusionnés.

3. Si le produit de la taxe sur la valeur ajoutée attribué pour une année donnée représente un montant inférieur pour l'année considérée à la somme définie au 1° du 1, la différence fait l'objet d'une attribution à due concurrence d'une part du produit de la taxe sur la valeur ajoutée revenant à l'Etat.

D.-1. Pour la Ville de Paris, cette fraction est établie en appliquant, au produit net défini au A, un taux égal au rapport entre :

1° La somme :

a) De la taxe d'habitation sur les locaux meublés affectés à l'habitation principale résultant du produit de la base d'imposition 2020 par le taux appliqué sur le territoire de la Ville de Paris en 2017 ;

c) Des compensations d'exonérations de taxe d'habitation versées à la Ville de Paris en 2020 ;

2° Et le produit net de la taxe sur la valeur ajoutée encaissé en 2020.

2. Si le produit de la taxe sur la valeur ajoutée attribué pour une année donnée représente un montant inférieur pour l'année considérée à la somme définie au 1° du 1, la différence fait l'objet d'une attribution à due concurrence d'une part du produit de la taxe sur la valeur ajoutée revenant à l'Etat.

E.-1. A compter de 2021, une fraction du produit net de la taxe sur la valeur ajoutée, défini comme le produit brut budgétaire de l'année précédente, déduction faite des remboursements et restitutions effectués par les comptables assignataires, est versée aux départements, au Département de Mayotte, à la métropole de Lyon, à la collectivité territoriale de Guyane, à la collectivité territoriale de Martinique et à la collectivité de Corse afin de soutenir les territoires les plus fragiles.

3. En 2021, le montant de cette fraction s'élève à 250 millions d'euros. Il est réparti entre les bénéficiaires en fonction de critères de ressources et de charges.

4. A compter de 2022, cette fraction évolue chaque année comme le produit net de la taxe sur la valeur ajoutée tel que défini au 1 du présent E. Elle est divisée en deux parts :

1° Une première part d'un montant fixe de 250 millions d'euros est répartie entre les bénéficiaires en fonction de critères de ressources et de charges ;

2° Une seconde part est affectée à un fonds de sauvegarde des départements. En 2022, son montant est égal à la différence entre la fraction prévue au 1 et le montant fixé à la première part. A compter de la deuxième année, son montant est augmenté annuellement de cette différence.

5. Les conditions d'application des 3 et 4 sont fixées par décret en Conseil d'Etat.

H.-A compter de 2021, une dotation de l'Etat est versée aux établissements publics fonciers mentionnés aux articles 1607 bis, 1607 ter, 1609 B, 1609 C, 1609 D et 1609 G du code général des impôts. Le montant de cette dotation est égal au produit versé à ces établissements publics fonciers en 2020 au titre du produit des taxes spéciales d'équipement réparti, en 2020, entre les personnes assujetties à la taxe d'habitation sur les résidences principales.

VI. K.-1. Au titre de 2020 :

a) Pour les communes pour lesquelles le montant mentionné au 2° du a du 2 du présent K excède celui mentionné au 1° du même a, la différence mentionnée audit a fait l'objet d'un prélèvement au profit de l'Etat effectué sur les douzièmes, prévus à l'article L. 2332-2 du code général des collectivités territoriales et au II de l'article 46 de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006, de la commune ;

b) Pour les établissements publics de coopération intercommunale à fiscalité propre pour lesquels le montant mentionné au 2° du b du 2 du présent K excède celui mentionné au 1° du même b, la différence mentionnée audit b fait l'objet d'un prélèvement au profit de l'Etat effectué sur les douzièmes, prévus à l'article L. 2332-2 du code général des collectivités territoriales et au II de l'article 46 de la loi n° 2005-1719 du 30 décembre 2005 précitée, de l'établissement.

2. a. Pour chaque commune, est calculée la différence entre les deux termes suivants :

1° D'une part, le produit de la base d'imposition communale à la taxe d'habitation des contribuables dégrevés, au titre de 2020, en application de l'article 1414 C du code général des impôts, par le taux communal de taxe d'habitation appliqué en 2017 sur le territoire de la commune ;

2° D'autre part, le produit de la base d'imposition communale à la taxe d'habitation des contribuables dégrevés, au titre de 2020, en application de l'article 1414 C du code général des impôts par le taux communal de taxe d'habitation appliqué en 2019 sur le territoire de la commune.

b. Pour l'application du 1 du présent K, pour chaque établissement public de coopération intercommunale à fiscalité propre, est calculée, au titre de 2020, la différence entre les deux termes suivants :

1° D'une part, le produit de la base d'imposition intercommunale à la taxe d'habitation des contribuables dégrevés, au titre de 2020, en application de l'article 1414 C du code général des impôts, par le taux intercommunal de taxe d'habitation appliqué en 2017 sur le territoire de l'établissement public de coopération intercommunale ;

2° D'autre part, le produit de la base d'imposition intercommunale à la taxe d'habitation des contribuables dégrevés, au titre de 2020, en application de l'article 1414 C du code général des impôts par le taux intercommunal de taxe d'habitation appliqué en 2019 sur le territoire de l'établissement public de coopération intercommunale.

3. Le a du 2 s'applique à la Ville de Paris.

4. Le b du 2 s'applique à la métropole de Lyon.

VII.-A.-Le A et les 14° et 15° du E du I ainsi que les 1°, 3°, 5° et 8° du A du III s'appliquent à compter des impositions établies au titre de 2020.

B.-Le B, le 1° du C et le D du I, le II, à l'exception des 7° à 10° du D et du 3° du F, le 6° du A et le B du III ainsi que le IV s'appliquent à compter des impositions établies au titre de 2021.

C.-Le VI, à l'exception du K, s'applique à compter du 1er janvier 2021.

D.-Le 2° du C du I et les 7° à 10° du D du II s'appliquent à compter des impositions établies au titre de l'année 2022.

E.-Le E du I, à l'exception des 14° et 15°, le F du même I, le G dudit I, à l'exception du a du 3° et du 4° du 2 et des 7 et 8, ainsi que les 2°, 4°, 7° et 9° du A du III s'appliquent à compter des impositions établies au titre de 2023.

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Version applicable à compter du 1er janvier 2026 conformément aux dispositions du III de l'article 195 de la loi n° 2019-1479 du 28 décembre 2019.

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L741-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179919", "@fin": "2025-07-01", "#text": "II : Régime fiscal", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006310095", "@fin": "1982-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310096", "@fin": "1998-04-22", "@num": "575", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310097", "@fin": "2000-03-31", "@num": "575", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310098", "@fin": "2003-01-06", "@num": "575", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310099", "@fin": "2003-01-01", "@num": "575", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310100", "@fin": "2003-08-03", "@num": "575", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310101", "@fin": "2004-01-05", "@num": "575", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310102", "@fin": "2007-12-22", "@num": "575", "@etat": "MODIFIE", "@debut": "2004-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017825406", "@fin": "2008-04-03", "@num": "575", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619274", "@fin": "2011-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374044", "@fin": "2012-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092584", "@fin": "2013-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798752", "@fin": "2014-08-10", "@num": "575", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355030", "@fin": "2014-12-30", "@num": "575", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062675", "@fin": "2016-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817195", "@fin": "2016-01-28", "@num": "575", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927797", "@fin": "2022-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873268", "@fin": "2022-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638213", "@fin": "2025-07-01", "@num": "575", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472810", "@fin": "2025-07-01", "@num": "575", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tabacs manufacturés vendus au détail ou importés dans les départements de la France métropolitaine sont soumis à un droit de consommation.

Le droit de consommation sur les tabacs comporte une part spécifique par unité de produit ou de poids et une part proportionnelle au prix de vente au détail.

Le taux de la part proportionnelle ainsi que le montant pour mille unités ou pour mille grammes de la part spécifique sont fixés, par groupe de produits, à l'article 575 A.

Le prix moyen pondéré de vente au détail en France continentale des tabacs manufacturés est calculé par groupe de produits en fonction de la valeur totale de l'ensemble des unités mises à la consommation, basée sur le prix de vente au détail toutes taxes comprises, divisée par la quantité totale mise à la consommation.

Le prix moyen pondéré de vente au détail en France continentale des tabacs manufacturés est établi pour chaque groupe de produits au plus tard le 31 janvier de chaque année, sur la base des données concernant toutes les mises à la consommation effectuées l'année civile précédente, par arrêté conjoint des ministres chargés de la santé et du budget.

" } }, "LEGIARTI000042908862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042908862", "URL": "article/LEGI/ARTI/00/00/42/90/88/LEGIARTI000042908862.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 256 de la loi n° 2020-1721 du 29 décembre 2020 : Le 2 du E du V de l'article 16 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 est abrogé.

Par une décision n° 2021-982 QPC du 17 mars 2022, le Conseil constitutionnel a déclaré contraire à la Constitution le a du 1 ° du A du paragraphe IV de l'article 16 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, dans sa rédaction résultant de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021. La déclaration d'inconstitutionnalité prend effet à compter de la publication de la décision dans les conditions prévues à ses paragraphes 17 et 18.

\n
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art. 44 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000605656", "@nortexte": "DOMX0200191L", "@numtexte": "2003-660", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-07-21" }, { "@id": "LEGIARTI000042908288", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000036430327", "@num": "29", "#text": "Loi n° 2006-396 du 31 mars 2006 - art. 29 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000036365102", "@num": "6", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 6 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000033469410", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036588820", "@num": "49", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 49 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000041465338", "@num": "117", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 117 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000041465325", "@num": "114", "#text": "LOI n°2016-1087 du 8 août 2016 - art. 114 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000033016237", "@nortexte": "DEVL1400720L", "@numtexte": "2016-1087", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465263", "@num": "49", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 49 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465317", "@num": "114", "#text": "LOI n°2017-256 du 28 février 2017 - art. 114 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000034103762", "@nortexte": "OMEX1617132L", "@numtexte": "2017-256", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000041465309", "@num": "122", "#text": "LOI n°2017-256 du 28 février 2017 - art. 122 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000034103762", "@nortexte": "OMEX1617132L", "@numtexte": "2017-256", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000041465292", "@num": "124", "#text": "LOI n°2017-256 du 28 février 2017 - art. 124 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000034103762", "@nortexte": "OMEX1617132L", "@numtexte": "2017-256", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000036354012", "@num": "17", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 17 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000041465346", "@num": "5", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000041465274", "@num": "6", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 6 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000037935692", "@num": "135", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 135 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000041465287", "@num": "158", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 158 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042916344", "@num": "261", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 261 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042778425", "@num": "29", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778511", "@num": "75", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 75", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778525", "@num": "82", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "JORFTEXT000045379879", "#text": "Décision n°2021-982 QPC du 17 mars 2022, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000045379879", "@nortexte": "CSCX2208984S", "@numtexte": "2021-982 QPC", "@typelien": "MODIFICATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-03-17" }, { "@id": "LEGIARTI000042907947", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993152", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305968", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033865671", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042847583", "#text": "Code général des impôts, CGI. - art. 1382 D, v. 2.1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817304", "@num": "1382 E", "#text": "Code général des impôts, CGI. - art. 1382 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037960821", "@num": "1382 G", "#text": "Code général des impôts, CGI. - art. 1382 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000040744947", "@num": "1382 H", "#text": "Code général des impôts, CGI. - art. 1382 H (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041393896", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042848034", "#text": "Code général des impôts, CGI. - art. 1382, v. 24.3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908323", "@num": "1382-0", "#text": "Code général des impôts, CGI. - art. 1382-0 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701616", "@num": "1383 B", "#text": "Code général des impôts, CGI. - art. 1383 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701605", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701591", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993038", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159852", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834345", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781657", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363920", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031357613", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027723033", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023491137", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042847517", "#text": "Code général des impôts, CGI. - art. 1383 H, v. 8.1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816941", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037961906", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470725", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038547", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159818", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030010507", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752067", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311553", "@num": "1385", "#text": "Code général des impôts, CGI. - art. 1385 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306010", "@num": "1386", "#text": "Code général des impôts, CGI. - art. 1386 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306011", "@num": "1387", "#text": "Code général des impôts, CGI. - art. 1387 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851608", "#text": "Code général des impôts, CGI. - art. 1388 octies, v. 1.1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159789", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786826", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036394094", "@num": "1388 quinquies C", "#text": "Code général des impôts, CGI. - art. 1388 quinquies C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365622", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817623", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041425367", "@num": "1388-0", "#text": "Code général des impôts, CGI. - art. 1388-0 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619149", "@num": "1391 A", "#text": "Code général des impôts, CGI. - art. 1391 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427299", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022493235", "@num": "1391 C", "#text": "Code général des impôts, CGI. - art. 1391 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465049", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701418", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426322", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464818", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306086", "@num": "1408", "#text": "Code général des impôts, CGI. - art. 1408 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364495", "@num": "1409", "#text": "Code général des impôts, CGI. - art. 1409 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311603", "@num": "1413", "#text": "Code général des impôts, CGI. - art. 1413 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442554", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442933", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041558572", "@num": "1414 C", "#text": "Code général des impôts, CGI. - art. 1414 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036441849", "@num": "1414 C", "#text": "Code général des impôts, CGI. - art. 1414 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306109", "@num": "1415", "#text": "Code général des impôts, CGI. - art. 1415 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160134", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041414402", "@num": "1418", "#text": "Code général des impôts, CGI. - art. 1418 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306246", "@num": "1494", "#text": "Code général des impôts, CGI. - art. 1494 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364454", "@num": "1502", "#text": "Code général des impôts, CGI. - art. 1502 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364435", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992567", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641590", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752751", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366371", "@num": "1518 A quinquies", "#text": "Code général des impôts, CGI. - art. 1518 A quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037961194", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364525", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036356949", "@num": "1518 E", "#text": "Code général des impôts, CGI. - art. 1518 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "source", "@typelien": "CREE" }, { "@id": "LEGIARTI000036364681", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042832291", "#text": "Code général des impôts, CGI. - art. 1530 bis, v. 7.3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1599 quater D (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000033816500", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816495", "@num": "1607 ter", "#text": "Code général des impôts, CGI. - art. 1607 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033811635", "@num": "1609 B", "#text": "Code général des impôts, CGI. - art. 1609 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701029", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701014", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036588605", "@num": "1609 G", "#text": "Code général des impôts, CGI. - art. 1609 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041731497", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465599", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816711", "@num": "1636 B nonies", "#text": "Code général des impôts, CGI. - art. 1636 B nonies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036588592", "@num": "1636 B octies", "#text": "Code général des impôts, CGI. - art. 1636 B octies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036588602", "@num": "1636 B septies", "#text": "Code général des impôts, CGI. - art. 1636 B septies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465616", "@num": "1636 B sexies", "#text": "Code général des impôts, CGI. - art. 1636 B sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702081", "@num": "1636 B sexies A", "#text": "Code général des impôts, CGI. - art. 1636 B sexies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365070", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365032", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913516", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041424902", "@num": "1640 G", "#text": "Code général des impôts, CGI. - art. 1640 G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041393737", "@num": "1640 H", "#text": "Code général des impôts, CGI. - art. 1640 H (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042833660", "#text": "Code général des impôts, CGI. - art. 1640, v. 6.3 (VT)", "@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" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041520918", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702217", "@num": "1656", "#text": "Code général des impôts, CGI. - art. 1656 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031599650", "@num": "1656 bis", "#text": "Code général des impôts, CGI. - art. 1656 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465698", "@num": "1656 quater", "#text": "Code général des impôts, CGI. - art. 1656 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312659", "@num": "1657", "#text": "Code général des impôts, CGI. - art. 1657 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042847296", "#text": "Code général des impôts, CGI. - art. 1681 sexies, v. 15.1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812191", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178492", "@num": "1686", "#text": "Code général des impôts, CGI. - art. 1686 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039280700", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464897", "@num": "1691 ter", "#text": "Code général des impôts, CGI. - art. 1691 ter (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812320", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816283", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041414600", "@num": "1770 terdecies", "#text": "Code général des impôts, CGI. - art. 1770 terdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031770248", "@num": "L102 AE", "#text": "Livre des procédures fiscales - art. L102 AE (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312919", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364544", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993297", "@num": "L2331-3", "#text": "Code général des collectivités territoriales - art. L2331-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465430", "@num": "L2333-29", "#text": "Code général des collectivités territoriales - art. L2333-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465516", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465689", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429681", "@num": "L3334-17", "#text": "Code général des collectivités territoriales - art. L3334-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465681", "@num": "L3543-2", "#text": "Code général des collectivités territoriales - art. L3543-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465662", "@num": "L4421-2", "#text": "Code général des collectivités territoriales - art. L4421-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031038584", "@num": "L5211-28-3", "#text": "Code général des collectivités territoriales - art. L5211-28-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465435", "@num": "L5212-20", "#text": "Code général des collectivités territoriales - art. L5212-20 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039802466", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039802457", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039802438", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006540204", "@num": "L3414-6", "#text": "Code de la défense. - art. L3414-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033974760", "@num": "L312-5-3", "#text": "Code de l'action sociale et des familles - art. L312-5-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033973262", "@num": "L302-7", "#text": "Code de la construction et de l'habitation. - art. L302-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025145042", "@num": "L5334-11", "#text": "Code des transports - art. L5334-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000041629292", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000041629269", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000039792879", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000039792885", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@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": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039793073", "@fin": "2020-12-31", "@num": "16", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908862", "@fin": "2022-01-01", "@num": "16", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044990536", "@fin": "2022-08-18", "@num": "16", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196852", "@fin": "2023-12-31", "@num": "16", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848068", "@fin": "2999-01-01", "@num": "16", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039683949", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à III.-A modifié les dispositions suivantes :

-Livre des procédures fiscales
Art. L135 B, Art. L175, Art. L260, Art. L173
\n

-Code général des collectivités territoriales
Art. L2331-3, Art. L5211-28-3, Art. L5212-20, Art. L2333-29
\n

-Code de l'action sociale et des familles
Art. L312-5-3
\n

-Code de la construction et de l'habitation.
Art. L302-7
\n

-Code de la défense.
Art. L3414-6
\n

-Code des transports
Art. L5334-11
\n

-LOI n° 2017-1837 du 30 décembre 2017
Art. 5
\n

-Loi n° 2001-1247 du 21 décembre 2001
Art. 2
\n

-LOI n° 2015-1785 du 29 décembre 2015
Art. 117
\n

-LOI n° 2016-1918 du 29 décembre 2016
Art. 48, Art. 49
\n

-LOI n° 2016-1087 du 8 août 2016
Art. 114
\n
-Loi n° 91-1322 du 30 décembre 1991
\n
Art. 21
\n

-LOI n° 2017-256 du 28 février 2017
Art. 114, Art. 122, Art. 124
\n

-LOI n° 2018-1317 du 28 décembre 2018
Art. 158
\n

-LOI n° 2017-1837 du 30 décembre 2017
Art. 6
\n
-Code général des impôts, CGI.
\n
Art. 1586, Art. 1383 J, Art. 1384 A, Art. 1382 H, Art. 1382 I, 1383-0 B, Art. 1383 D,
\n

-Loi n° 2005-1719 du 30 décembre 2005

Art. 46

-LOI n° 2013-1278 du 29 décembre 2013
Art. 41
\n
-Loi n° 91-1322 du 30 décembre 1991
\n
Art. 21
\n
-LOI n° 2003-660 du 21 juillet 2003
\n
Art. 44
\n
-Loi n° 2000-1352 du 30 décembre 2000
\n
Art. 42
\n
-Loi n° 2006-396 du 31 mars 2006
\n
Art. 29
\n
-LOI n° 2009-594 du 27 mai 2009
\n
Art. 6
\n
-LOI n° 2014-1655 du 29 décembre 2014
\n
Art. 49
\n
-LOI n° 2017-1775 du 28 décembre 2017
\n
Art. 17
\n
-LOI n° 2018-1317 du 28 décembre 2018
\n
Art. 135
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1636 B sexies, Art. 1636 B decies, Art. 1636 B septies
\n

-Code général des collectivités territoriales
Art. L3332-1, Art. L3543-2, Art. L4331-2, Art. L4421-2, Art. L5214-23, Art. L5215-32, Art. L5216-8
\n

-Code général des impôts, CGI.
Art. 1530 bis, Art. 1599 quater D, Art. 1656, Art. 1656 quater
\n

-Code général des impôts, CGI.
Art. 1518 A quinquies, Art. 1518 A sexies
\n

-Code général des impôts, CGI.
Art. 1414, Art. 1414 C , Art. 1414 D, Art. 1417, Art. 1408, Art. 1413 bis, Art. 1414 B, Art. 1605 bis, Art. 1641, Art. 1607 bis, Art. 1607 ter, Art. 1609 C, Art. 1609 D, Art. 1609 B, Art. 1609 G, Art. 1609 nonies C, Art. 1636 B octies, Art. 1396, Art. 1407, Art. 1407 ter, Art. 1522, Art. 1638, Art. 1638-0 bis, Art. 1638 quater, Art. 1639 A quater, Art. 1640, Art. 1640 D, Art. 1649, Art. 1691 ter, Art. 1379, Art. 1379-0 bis, Art. 1407 bis, Art. 1409, Art. 1413, Art. 1415, Art. 1494, Art. 1502, Art. 1507, Art. 1518 E, Art. 1636 B nonies, Art. 1650, Art. 1656 bis, Art. 1657, Art. 1681 ter, Art. 1681 sexies, Art. 1686, Art. 1691 bis, Art. 1730, Art. 1382 D, Art. 1382 E, Art. 1382 G, Art. 1383-0 B bis, Art. 1383 B, Art. 1383 E, Art. 1383 E bis, Art. 1383 F, Art. 1383 G, Art. 1383 G bis, Art. 1383 G ter, Art. 1383 I, Art. 1384 F, Art. 1388 ter, Art. 1388 quinquies, Art. 1388 octies, Art. 1391 B ter, Art. 1391 C, Art. 1517, Art. 1518 A, Art. 1518 A ter, Art. 1518 A quater, Art. 1382 C bis, Art. 1383 C, Art. 1383 C bis, Art. 1383 C ter, Art. 1383 H, Art. 1384 E, Art. 1388 quinquies B, Art. 1388 quinquies C, Art. 1388 sexies
\n

Article 122 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 30/12/2019 (LOI n° 2017-256 du 28 février 2017 de programmation relative à l'égalité réelle outre-mer et portant autres dispositions en matière sociale et économique (1))