{ "article": { "LEGIARTI000044622096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044622096", "URL": "article/LEGI/ARTI/00/00/44/62/20/LEGIARTI000044622096.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044630591", "@num": "344 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quindecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "premier alinéa de l'article 344 quindecies de l'annexe III au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000044559488", "@nor": "ECOE2133612D", "@num": "2021-1786", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2021-1786 du 23 décembre 2021 portant fixation pour l'année 2021 du taux des abattements des bases d'impositions directes locales dont bénéficie La Poste au titre de sa mission d'aménagement du territoire", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044559488", "@c_titre_court": "Décret n°2021-1786 du 23 décembre 2021" }, { "@fin": "2999-01-01", "#text": "Décret n° 2021-1786 du 23 décembre 2021 portant fixation pour l'année 2021 du taux des abattements des bases d'impositions directes locales dont bénéficie La Poste au titre de sa mission d'aménagement du territoire", "@debut": "2021-12-27", "@id_txt": "LEGITEXT000044622089", "@c_titre_court": "Décret n°2021-1786 du 23 décembre 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-12-26", "@date_signature": "2021-12-23", "@num_parution_jo": "0300" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000044622096", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044559495", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 344 quindecies\n
\n

\n
" } }, "LEGIARTI000044630591": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "344 quindecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-12-31", "DATE_DEBUT": "2021-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000044630591", "URL": "article/LEGI/ARTI/00/00/44/63/05/LEGIARTI000044630591.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044622096", "@num": "1", "#text": "Décret n°2021-1786 du 23 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044559488", "@nortexte": "ECOE2133612D", "@numtexte": "2021-1786", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-23" }, { "@id": "LEGIARTI000021576535", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306805", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025489536", "@fin": "2999-01-01", "#text": "Chapitre II : Abattement sur les bases d'impositions directes locales", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024630382", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes aux titres Ier à II", "@debut": "2011-10-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025095824", "@fin": "2012-12-30", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026876023", "@fin": "2014-01-01", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2012-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429381", "@fin": "2014-12-22", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029929296", "@fin": "2016-01-01", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031807048", "@fin": "2016-12-24", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033679511", "@fin": "2017-12-31", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2016-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036407766", "@fin": "2018-12-29", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038020894", "@fin": "2020-01-01", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2018-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000040341247", "@fin": "2021-01-02", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042984579", "@fin": "2021-12-27", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2021-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044630591", "@fin": "2022-12-31", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2021-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046843759", "@fin": "2024-02-05", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2022-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049090473", "@fin": "2999-01-01", "@num": "344 quindecies", "@etat": "VIGUEUR", "@debut": "2024-02-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément au 3° du II de l'article 1635 sexies du code général des impôts, les taux des abattements dont bénéficie La Poste sont fixés, pour l'année 2021, à :

a. 99 % des bases d'imposition pour la cotisation foncière des entreprises et pour les taxes foncières ;

b. 99 % de la valeur ajoutée retenue pour l'application de l'article 1586 ter pour ce qui concerne la cotisation sur la valeur ajoutée des entreprises.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000044630591", "cible": true, "cidtexte": "JORFTEXT000044559488", "id": "LEGIARTI000044622096", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000044622096", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2021-1786 du 23 décembre 2021 portant fixation pour l'année 2021 du taux des abattements des bases d'impositions directes locales dont bénéficie La Poste au titre de sa mission d'aménagement du territoire)