{ "article": { "LEGIARTI000043663379": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "310 K", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000043663379", "URL": "article/LEGI/ARTI/00/00/43/66/33/LEGIARTI000043663379.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de la loi n° 2020-1721 du 29 décembre 2020, art. 29-I-1°.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043642762", "@num": "2", "#text": "Décret n°2021-744 du 9 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043641803", "@nortexte": "ECOE2108010D", "@numtexte": "2021-744", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGIARTI000006294855", "@num": "310 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663405", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294950", "@num": "333 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306253", "@num": "1499", "#text": "Code général des impôts, CGI. - art. 1499", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191278", "@fin": "2999-01-01", "#text": "B : Immobilisations industrielles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179258", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162032", "@fin": "2999-01-01", "#text": "Section III : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146685", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133670", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294853", "@fin": "2021-06-12", "@num": "310 K", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043663379", "@fin": "2999-01-01", "@num": "310 K", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La déduction complémentaire prévue par le dernier alinéa de l'article 1499 du code général des impôts est applicable à l'usine marémotrice de la Rance, sise à Saint-Malo et La Richardais (Ille-et-Vilaine) (1).

Le taux de la déduction complémentaire est fixé à 50 %.

(1) Voir également art. 333 E.

\n
" } }, "LEGIARTI000006306253": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1499", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306253", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306253.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1499AAXXXXXAA" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 324 AE à 324 AG de l'annexe III.
\n
(2) Voir l'article 21 de l'annexe III.
\n
(3) Voir les articles 310 L et 310 M de l'annexe II.
\n
(4) Voir l'article 310 J bis de l'annexe II.
\n
(5) Voir l'article 310 K de l'annexe II.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023363888", "@num": "34", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000037124402", "@num": "1", "#text": "Décret n°2018-535 du 28 juin 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037116568", "@nortexte": "ECOE1814952D", "@numtexte": "2018-535", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-28" }, { "@id": "LEGIARTI000044115240", "@num": "2", "#text": "Décret n°2021-1242 du 28 septembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044111420", "@nortexte": "TERB2117470D", "@numtexte": "2021-1242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-28" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000050738150", "#text": "Arrêté du 4 décembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050734387", "@num": "1", "#text": "Décret n°2024-1162 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733392", "@nortexte": "BCPE2427855D", "@numtexte": "2024-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364469", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058696", "@num": "1499-0 A", "#text": "Code général des impôts, CGI. - art. 1499-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992536", "@num": "1500", "#text": "Code général des impôts, CGI. - art. 1500 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366267", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426607", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663379", "@num": "310 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294855", "@num": "310 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663405", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294952", "@num": "333 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520039", "@num": "324 AE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 324 AE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735724", "@num": "321 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 321 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191805", "@fin": "2009-01-01", "#text": "D : Etablissements industriels (1)", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000020058698", "@fin": "2999-01-01", "#text": "D : Etablissements industriels", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188922", "@fin": "1979-07-01", "@num": "1499", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306253", "@fin": "2021-01-01", "@num": "1499", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042909605", "@fin": "2999-01-01", "@num": "1499", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La valeur locative des immobilisations industrielles passibles de la taxe foncière sur les propriétés bâties est déterminée en appliquant au prix de revient de leurs différents éléments, revalorisé à l'aide des coefficients (2) qui avaient été prévus pour la révision des bilans, des taux d'intérêt fixés par décret en Conseil d'Etat (3).
\n
Avant application éventuelle de ces coefficients, le prix de revient des sols et terrains est majoré de 3 % pour chaque année écoulée depuis l'entrée du bien dans le patrimoine du propriétaire.
\n
Un décret en Conseil d'Etat fixe les taux d'abattement applicables à la valeur locative des constructions et installations afin de tenir compte de la date de leur entrée dans l'actif de l'entreprise (4).
\n
Une déduction complémentaire est, en outre, accordée à certaines catégories d'établissements en raison de leur caractère exceptionnel, apprécié d'après la nature des opérations qui y sont faites ; ces catégories d'établissements sont déterminées par un décret en Conseil d'Etat qui fixe également les limites et conditions d'application de la déduction (5).
" } }, "LEGIARTI000042909605": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1499", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042909605", "URL": "article/LEGI/ARTI/00/00/42/90/96/LEGIARTI000042909605.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(2) Voir l'article 21 de l'annexe III.

(5) Voir l'article 310 K de l'annexe II.

Conformément au IV, A de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions s'appliquent aux impositions établies à compter de 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023363888", "@num": "34", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000037124402", "@num": "1", "#text": "Décret n°2018-535 du 28 juin 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037116568", "@nortexte": "ECOE1814952D", "@numtexte": "2018-535", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-28" }, { "@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": "LEGIARTI000044115240", "@num": "2", "#text": "Décret n°2021-1242 du 28 septembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044111420", "@nortexte": "TERB2117470D", "@numtexte": "2021-1242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-28" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000050738150", "#text": "Arrêté du 4 décembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050734387", "@num": "1", "#text": "Décret n°2024-1162 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733392", "@nortexte": "BCPE2427855D", "@numtexte": "2024-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364469", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058696", "@num": "1499-0 A", "#text": "Code général des impôts, CGI. - art. 1499-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992536", "@num": "1500", "#text": "Code général des impôts, CGI. - art. 1500 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366267", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663379", "@num": "310 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294855", "@num": "310 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663405", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294952", "@num": "333 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520039", "@num": "324 AE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 324 AE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735724", "@num": "321 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 321 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191805", "@fin": "2009-01-01", "#text": "D : Etablissements industriels (1)", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000020058698", "@fin": "2999-01-01", "#text": "D : Etablissements industriels", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188922", "@fin": "1979-07-01", "@num": "1499", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306253", "@fin": "2021-01-01", "@num": "1499", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042909605", "@fin": "2999-01-01", "@num": "1499", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La valeur locative des immobilisations industrielles passibles de la taxe foncière sur les propriétés bâties est déterminée en appliquant au prix de revient de leurs différents éléments, revalorisé à l'aide des coefficients (2) qui avaient été prévus pour la révision des bilans, des taux d'intérêt.

Avant application éventuelle de ces coefficients, le prix de revient des sols et terrains est majoré de 3 % pour chaque année écoulée depuis l'entrée du bien dans le patrimoine du propriétaire.

Les taux d'intérêt mentionnés au premier alinéa sont égaux à :
\n
\n 1° 4 % pour les sols et terrains ;
\n
\n 2° 6 % pour les constructions et installations.
\n
\n Sont appliqués au taux d'intérêt mentionné au 2°, les taux d'abattement suivants :
\n
\n a) 25 % en ce qui concerne les biens acquis ou créés avant le 1er janvier 1976 ;
\n
\n b) 33,33 % en ce qui concerne les biens acquis ou créés à partir de cette date.

Une déduction complémentaire est, en outre, accordée à certaines catégories d'établissements en raison de leur caractère exceptionnel, apprécié d'après la nature des opérations qui y sont faites ; ces catégories d'établissements sont déterminées par un décret en Conseil d'Etat qui fixe également les limites et conditions d'application de la déduction (5).

" } }, "LEGIARTI000043642762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043642762", "URL": "article/LEGI/ARTI/00/00/43/64/27/LEGIARTI000043642762.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "-1°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000041768384", "#text": "Décret n°2020-372 du 30 mars 2020", "@sens": "source", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "JORFTEXT000042619877", "#text": "LOI n°2020-1525 du 7 décembre 2020", "@sens": "source", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "JORFARTI000042748495", "@num": "189", "#text": "Décret n°2020-1717 du 28 décembre 2020 - art. 189", "@sens": "source", "@cidtexte": "JORFTEXT000042748211", "@nortexte": "JUST2022778D", "@numtexte": "2020-1717", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "JORFARTI000042748502", "@num": "190", "#text": "Décret n°2020-1717 du 28 décembre 2020 - art. 190", "@sens": "source", "@cidtexte": "JORFTEXT000042748211", "@nortexte": "JUST2022778D", "@numtexte": "2020-1717", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "JORFTEXT000042753580", "#text": "LOI n°2020-1721 du 29 décembre 2020", "@sens": "source", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043663207", "@num": "143", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 143 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663200", "@num": "144", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 144 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294153", "@num": "159 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294154", "@num": "159 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622253", "@num": "159 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663251", "@num": "202 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663248", "@num": "202 M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663240", "@num": "208", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 208 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663232", "@num": "242-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294444", "@num": "242-0 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 K (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663260", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294811", "@num": "310 F bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 F bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294852", "@num": "310 J bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 J bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663379", "@num": "310 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294855", "@num": "310 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 L (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029025262", "@num": "318 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663405", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663396", "@num": "333 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293932", "@num": "91 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293933", "@num": "91 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi n° 2018-1317 du 28 décembre 2018, art. 193-II-5° d", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2018-1317 du 28 décembre 2018, art. 193-II-5° d", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2018-1317 du 28 décembre 2018, art. 193-II-5° d", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2019-1479 du 28 décembre 2019, art. 194-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 2-I-2° a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 2-I-2° a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 29-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 29-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 29-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 29-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 64-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "annexe II au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000043641803", "@nor": "ECOE2108010D", "@num": "2021-744", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2021-744 du 9 juin 2021 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043641803", "@c_titre_court": "Décret n°2021-744 du 9 juin 2021" }, { "@fin": "2999-01-01", "#text": "Décret n° 2021-744 du 9 juin 2021 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2021-06-12", "@id_txt": "LEGITEXT000043642752", "@c_titre_court": "Décret n°2021-744 du 9 juin 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-06-11", "@date_signature": "2021-06-09", "@num_parution_jo": "0134" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000043642762", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043641960", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 202 G, Art. 202 M, Art. 208, Art. 242-0 J\n
\n

Article 310 K AUTONOME VIGUEUR, en vigueur depuis le 12/06/2021 (Code général des impôts, annexe II)