{ "article": { "LEGIARTI000045912281": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045912281", "URL": "article/LEGI/ARTI/00/00/45/91/22/LEGIARTI000045912281.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045917140", "@num": "302 septies B", "#text": "Code général des impôts, CGI. - art. 302 septies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045912250", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions modifiant le code général des impôts", "@debut": "2022-06-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045912258", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AU TRANSFERT DE LA GESTION DE LA TAXE D'AMÉNAGEMENT", "@debut": "2022-06-16" } ] }, "@cid": "JORFTEXT000045911487", "@nor": "ECOE2206797R", "@num": "2022-883", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2022-883 du 14 juin 2022 relative au transfert à la direction générale des finances publiques de la gestion de la taxe d'aménagement et de la part logement de la redevance d'archéologie préventive", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045911487", "@c_titre_court": "Ordonnance n°2022-883 du 14 juin 2022" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2022-883 du 14 juin 2022 relative au transfert à la direction générale des finances publiques de la gestion de la taxe d'aménagement et de la part logement de la redevance d'archéologie préventive", "@debut": "2022-06-16", "@id_txt": "LEGITEXT000045912249", "@c_titre_court": "Ordonnance n°2022-883 du 14 juin 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-06-15", "@date_signature": "2022-06-14", "@num_parution_jo": "0137" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000045912281", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045911503", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 septies B\n
\n

\n
" } }, "LEGIARTI000045917140": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 septies B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045917140", "URL": "article/LEGI/ARTI/00/00/45/91/71/LEGIARTI000045917140.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter aux conditions d'application prévues à l’article 1^er du décret n° 2022-1102 du 1^er août 2022.

Conformément au A du VI de l'article 155 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions s'appliquent aux sommes dues à compter du 1er janvier 2021.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000588663", "#text": "Décret n°2001-435 du 21 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000023363869", "@num": "28", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000045912281", "@num": "5", "#text": "Ordonnance n°2022-883 du 14 juin 2022 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000045911487", "@nortexte": "ECOE2206797R", "@numtexte": "2022-883", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-06-14" }, { "@id": "LEGIARTI000045917300", "@num": "L331-1", "#text": "Code de l'urbanisme - art. L331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736532", "@num": "L331-36", "#text": "Code de l'urbanisme - art. L331-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816455", "@num": "L520-10", "#text": "Code de l'urbanisme - art. L520-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816044", "@num": "L520-1", "#text": "Code de l'urbanisme - art. L520-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147299", "@fin": "2999-01-01", "#text": "Chapitre I ter : Détermination du prix de revient des terrains ou ensembles immobiliers", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133847", "@fin": "2999-01-01", "#text": "Titre II bis : Dispositions communes aux impôts directs et aux taxes sur le chiffre d'affaires", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309733", "@fin": "1982-01-01", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309734", "@fin": "1985-07-19", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309735", "@fin": "1992-07-04", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309736", "@fin": "1995-10-27", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309737", "@fin": "2001-03-31", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309738", "@fin": "2012-03-01", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409707", "@fin": "2012-05-07", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "2012-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842163", "@fin": "2014-12-30", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030060923", "@fin": "2016-01-01", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816427", "@fin": "2020-12-31", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914066", "@fin": "2022-09-01", "@num": "302 septies B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917140", "@fin": "2999-01-01", "@num": "302 septies B", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Constituent, du point de vue fiscal, un élément du prix de revient du terrain sur lequel est édifiée la construction :

a. la redevance payée, à raison d'une construction donnée, dans le cadre des articles L 520-1 à L 520-22 du code de l'urbanisme ;

b. Disposition devenue sans objet ;

c. (Abrogé).

II.-La taxe d'aménagement mentionnée à l'article 1635 quater A constitue du point de vue fiscal un élément du prix de revient de l'ensemble immobilier.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000045917140", "cible": true, "cidtexte": "JORFTEXT000045911487", "id": "LEGIARTI000045912281", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000045912281", "liens_entrants": true }

Article 5 ENTIEREMENT_MODIF (Ordonnance n° 2022-883 du 14 juin 2022 relative au transfert à la direction générale des finances publiques de la gestion de la taxe d'aménagement et de la part logement de la redevance d'archéologie préventive)