{ "article": { "LEGIARTI000044794598": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "112", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044794598", "URL": "article/LEGI/ARTI/00/00/44/79/45/LEGIARTI000044794598.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044982416", "@num": "L255 A", "#text": "Livre des procédures fiscales - art. L255 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982425", "@num": "L331-19", "#text": "Code de l'urbanisme - art. L331-19 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982429", "@num": "L331-20-1", "#text": "Code de l'urbanisme - art. L331-20-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046184941", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET MESURES BUDGÉTAIRES NON RATTACHÉES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044794403", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044794405", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2022-01-01" } ] }, "@cid": "JORFTEXT000044637640", "@nor": "ECOX2126830L", "@num": "2021-1900", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2021-1900 du 30 décembre 2021 de finances pour 2022 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044637640", "@c_titre_court": "LOI n°2021-1900 du 30 décembre 2021" }, { "@fin": "2999-01-01", "#text": "LOI n° 2021-1900 du 30 décembre 2021 de finances pour 2022 (1)", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044794397", "@c_titre_court": "LOI n°2021-1900 du 30 décembre 2021" } ], "@date_publi": "2021-12-31", "@date_signature": "2021-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044794598", "@fin": "2999-01-01", "@num": "112", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044637770", "@fin": "2999-01-01", "@num": "112", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. et II. - A modifié les dispositions suivantes :

- Code de l'urbanisme\n
\n Art. L331-19, Art. L331-20-1\n
\n

- Livre des procédures fiscales\n
\n Art. L255 A\n
\n

III. - A. - Le 1° du I et le II s'appliquent aux titres émis à compter du 1er janvier 2022.
\n
\nB. - Le 2° du I entre en vigueur le 1er janvier 2022.

" } }, "LEGIARTI000044982416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L255 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-09-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044982416", "URL": "article/LEGI/ARTI/00/00/44/98/24/LEGIARTI000044982416.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du III de l'article 112 de la loi n° 2021-1900 du 30 décembre 2021, les présentes dispositions s'appliquent aux titres émis à compter du 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029008040", "@num": "1", "#text": "Décret n°98-1239 du 29 décembre 1998 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393007", "@nortexte": "ECOR9804466D", "@numtexte": "98-1239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006320522", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006821018", "@num": "51", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000044794598", "@num": "112", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000023409881", "@num": "L524-8", "#text": "Code du patrimoine. - art. L524-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834039", "@num": "235 ter ZG", "#text": "Code général des impôts, CGI. - art. 235 ter ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815345", "@num": "L331-1", "#text": "Code de l'urbanisme - art. L331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370647", "@num": "L331-36", "#text": "Code de l'urbanisme - art. L331-36", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370698", "@num": "L331-38", "#text": "Code de l'urbanisme - art. L331-38", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163117", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315545", "@fin": "1999-03-31", "@num": "L255 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315546", "@fin": "2007-10-01", "@num": "L255 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315547", "@fin": "2009-01-01", "@num": "L255 A", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058702", "@fin": "2012-03-01", "@num": "L255 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409630", "@fin": "2020-12-31", "@num": "L255 A", "@etat": "MODIFIE", "@debut": "2012-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914124", "@fin": "2022-01-01", "@num": "L255 A", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982416", "@fin": "2022-09-01", "@num": "L255 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042956526", "@fin": "2022-06-16", "@num": "L255 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917144", "@fin": "2999-01-01", "@num": "L255 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les parts communale, départementale et régionale de la taxe d'aménagement prévues par les articles L. 331-1 à L. 331-4 du code de l'urbanisme ainsi que la pénalité prévue à l'article L. 331-23 du même code sont assises, liquidées et recouvrées en vertu d'un titre de recettes individuel ou collectif délivré par le responsable chargé de l'urbanisme compétent. Ce responsable peut déléguer sa signature aux agents placés sous son autorité.

" } }, "LEGIARTI000044982425": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L331-19", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-09-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044982425", "URL": "article/LEGI/ARTI/00/00/44/98/24/LEGIARTI000044982425.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du III de l'article 112 de la loi n° 2021-1900 du 30 décembre 2021, les présentes dispositions s'appliquent aux titres émis à compter du 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044794598", "@num": "112", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045912287", "@num": "8", "#text": "Ordonnance n°2022-883 du 14 juin 2022 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000045911487", "@nortexte": "ECOE2206797R", "@numtexte": "2022-883", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-06-14" }, { "@id": "LEGIARTI000023372116", "@num": "L331-42", "#text": "Code de l'urbanisme - art. L331-42 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917453", "@num": "L524-8", "#text": "Code du patrimoine - art. L524-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023368923", "@fin": "2999-01-01", "#text": "Sous-section 6 : Etablissement de la taxe", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023368653", "@fin": "2999-01-01", "#text": "Section 1 : Taxe d'aménagement", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158590", "@fin": "2000-12-14", "#text": "Chapitre I : Fonds national d'aménagement foncier et d'urbanisme (FNAFU).", "@debut": "1973-11-13" }, { "@id": "LEGISCTA000023409584", "@fin": "2999-01-01", "#text": "Chapitre Ier : Fiscalité de l'aménagement", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143299", "@fin": "2999-01-01", "#text": "Titre III : Dispositions financières", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128562", "@fin": "2999-01-01", "#text": "Livre III : Aménagement foncier", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107992", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1973-03-27" } ] }, "@cid": "LEGITEXT000006074075", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'urbanisme", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006074075", "@c_titre_court": "Code de l'urbanisme" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023370298", "@fin": "2020-12-31", "@num": "L331-19", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913972", "@fin": "2022-01-01", "@num": "L331-19", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000044982425", "@fin": "2022-09-01", "@num": "L331-19", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les services de l'Etat chargés de l'urbanisme sont seuls compétents pour établir et liquider la taxe.

" } }, "LEGIARTI000044982429": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L331-20-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-09-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044982429", "URL": "article/LEGI/ARTI/00/00/44/98/24/LEGIARTI000044982429.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du III de l'article 112 de la loi n° 2021-1900 du 30 décembre 2021, les présentes dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044794598", "@num": "112", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045912287", "@num": "8", "#text": "Ordonnance n°2022-883 du 14 juin 2022 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000045911487", "@nortexte": "ECOE2206797R", "@numtexte": "2022-883", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-06-14" }, { "@id": "LEGIARTI000006815596", "@num": "L331-6", "#text": "Code de l'urbanisme - art. L331-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037877150", "@num": "R331-11-1", "#text": "Code de l'urbanisme - art. R331-11-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037309950", "@fin": "2999-01-01", "#text": "Sous-section 6 bis : Procédure de rescrit", "@debut": "2018-08-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023368653", "@fin": "2999-01-01", "#text": "Section 1 : Taxe d'aménagement", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158590", "@fin": "2000-12-14", "#text": "Chapitre I : Fonds national d'aménagement foncier et d'urbanisme (FNAFU).", "@debut": "1973-11-13" }, { "@id": "LEGISCTA000023409584", "@fin": "2999-01-01", "#text": "Chapitre Ier : Fiscalité de l'aménagement", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143299", "@fin": "2999-01-01", "#text": "Titre III : Dispositions financières", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128562", "@fin": "2999-01-01", "#text": "Livre III : Aménagement foncier", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107992", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1973-03-27" } ] }, "@cid": "LEGITEXT000006074075", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'urbanisme", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006074075", "@c_titre_court": "Code de l'urbanisme" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037310182", "@fin": "2020-12-31", "@num": "L331-20-1", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913967", "@fin": "2022-01-01", "@num": "L331-20-1", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000044982429", "@fin": "2022-09-01", "@num": "L331-20-1", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour chaque projet supérieur à 50 000 m2 de surface taxable, lorsqu'un redevable de bonne foi, avant le dépôt de la demande d'autorisation mentionnée à l'article L. 331-6 et à partir d'une présentation écrite, précise et complète de la situation de fait, a demandé à l'administration de l'Etat chargée de l'urbanisme de prendre formellement position sur l'application à sa situation des règles de droit prévues par la présente section, l'administration répond de manière motivée dans un délai de trois mois. La réponse est opposable par le demandeur à l'administration qui l'a émise jusqu'à ce que survienne un changement de fait ou de droit qui en affecte la validité ou jusqu'à ce que l'administration notifie au demandeur une modification de son appréciation. Le redevable ne peut présenter qu'une seule demande pour son projet.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000044982416", "cible": true, "cidtexte": "JORFTEXT000044637640", "id": "LEGIARTI000044794598", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000044982429", "cible": true, "cidtexte": "JORFTEXT000044637640", "id": "LEGIARTI000044794598", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000044982425", "cible": true, "cidtexte": "JORFTEXT000044637640", "id": "LEGIARTI000044794598", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000044794598", "liens_entrants": true }

Article 112 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/01/2022 (LOI n° 2021-1900 du 30 décembre 2021 de finances pour 2022 (1))