{ "article": { "LEGIARTI000045913816": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1635 quater Q", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045913816", "URL": "article/LEGI/ARTI/00/00/45/91/38/LEGIARTI000045913816.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2022-883 du 14 juin 2022, ces dispositions s'appliquent à compter de la date résultant du B du VI de l'article 155 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021.

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045912267", "@num": "1", "#text": "Ordonnance n°2022-883 du 14 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045911487", "@nortexte": "ECOE2206797R", "@numtexte": "2022-883", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-06-14" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045912622", "@fin": "2999-01-01", "#text": "Sous-section 9 : Contrôle et réclamation", "@debut": "2022-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045912558", "@fin": "2999-01-01", "#text": "Section 1 : Taxe d'aménagement", "@debut": "2022-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045912556", "@fin": "2999-01-01", "#text": "Chapitre Ier", "@debut": "2022-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045912554", "@fin": "2999-01-01", "#text": "Titre IV : Impositions perçues au profit des collectivités territoriales et des établissements publics de coopération intercommunale", "@debut": "2022-09-01" } ] }, "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": "LEGIARTI000045913816", "@fin": "2999-01-01", "@num": "1635 quater Q", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe d'aménagement prévue à l'article 1635 quater A est contrôlée suivant les modalités et sous les garanties et sanctions prévues en matière de contributions directes.

" } }, "LEGIARTI000045912267": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045912267", "URL": "article/LEGI/ARTI/00/00/45/91/22/LEGIARTI000045912267.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000045912556", "#text": "Code général des impôts, CGI. - Chapitre Ier (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000045912558", "#text": "Code général des impôts, CGI. - Section 1 : Taxe d'aménagement (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000045912630", "#text": "Code général des impôts, CGI. - Sous-section 10 : Versement de la taxe (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000045912579", "#text": "Code général des impôts, CGI. - Sous-section 2 : Opérations et personnes imposa... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000045912585", "#text": "Code général des impôts, CGI. - Sous-section 3 : Exonérations de plein droit et... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000045912591", "#text": "Code général des impôts, CGI. - Sous-section 4 : Fait générateur et liquidation... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000045912593", "#text": "Code général des impôts, CGI. - Sous-section 5 : Exigibilité de la taxe (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000045912599", "#text": "Code général des impôts, CGI. - Sous-section 6 : Assiette de la taxe (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000045912610", "#text": "Code général des impôts, CGI. - Sous-section 7 : Taux d'imposition (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000045912620", "#text": "Code général des impôts, CGI. - Sous-section 8 : Obligations déclaratives (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000045912622", "#text": "Code général des impôts, CGI. - Sous-section 9 : Contrôle et réclamation (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000045912560", "#text": "Code général des impôts, CGI. - Sous-section I : Généralités (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000045912554", "#text": "Code général des impôts, CGI. - Titre IV : Impositions perçues au profit des co... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913732", "@num": "1635 quater A", "#text": "Code général des impôts, CGI. - art. 1635 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913738", "@num": "1635 quater B", "#text": "Code général des impôts, CGI. - art. 1635 quater B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913740", "@num": "1635 quater C", "#text": "Code général des impôts, CGI. - art. 1635 quater C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913742", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913744", "@num": "1635 quater E", "#text": "Code général des impôts, CGI. - art. 1635 quater E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913759", "@num": "1635 quater F", "#text": "Code général des impôts, CGI. - art. 1635 quater F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913769", "@num": "1635 quater G", "#text": "Code général des impôts, CGI. - art. 1635 quater G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913771", "@num": "1635 quater H", "#text": "Code général des impôts, CGI. - art. 1635 quater H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913777", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913779", "@num": "1635 quater J", "#text": "Code général des impôts, CGI. - art. 1635 quater J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913781", "@num": "1635 quater K", "#text": "Code général des impôts, CGI. - art. 1635 quater K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913783", "@num": "1635 quater L", "#text": "Code général des impôts, CGI. - art. 1635 quater L (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913785", "@num": "1635 quater M", "#text": "Code général des impôts, CGI. - art. 1635 quater M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913787", "@num": "1635 quater N", "#text": "Code général des impôts, CGI. - art. 1635 quater N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913789", "@num": "1635 quater O", "#text": "Code général des impôts, CGI. - art. 1635 quater O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913814", "@num": "1635 quater P", "#text": "Code général des impôts, CGI. - art. 1635 quater P (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913816", "@num": "1635 quater Q", "#text": "Code général des impôts, CGI. - art. 1635 quater Q (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913818", "@num": "1635 quater R", "#text": "Code général des impôts, CGI. - art. 1635 quater R (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913824", "@num": "1635 quater S", "#text": "Code général des impôts, CGI. - art. 1635 quater S (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913826", "@num": "1635 quater T", "#text": "Code général des impôts, CGI. - art. 1635 quater T (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@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": "LEGIARTI000045912267", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045911499", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Sct. Titre IV : Impositions perçues au profit des collectivités territoriales et des établissements publics de coopération intercommunale, Sct. Chapitre Ier, Sct. Section 1 : Taxe d'aménagement, Sct. Sous-section I : Généralités, Art. 1635 quater A, Sct. Sous-section 2 : Opérations et personnes imposables , Art. 1635 quater B, Art. 1635 quater C, Sct. Sous-section 3 : Exonérations de plein droit et facultatives , Art. 1635 quater D, Art. 1635 quater E, Sct. Sous-section 4 : Fait générateur et liquidation de la taxe, Art. 1635 quater F, Sct. Sous-section 5 : Exigibilité de la taxe , Art. 1635 quater G, Sct. Sous-section 6 : Assiette de la taxe, Art. 1635 quater H, Art. 1635 quater I, Art. 1635 quater J, Art. 1635 quater K, Sct. Sous-section 7 : Taux d'imposition, Art. 1635 quater L, Art. 1635 quater M, Art. 1635 quater N, Art. 1635 quater O, Sct. Sous-section 8 : Obligations déclaratives, Art. 1635 quater P, Sct. Sous-section 9 : Contrôle et réclamation, Art. 1635 quater Q, Art. 1635 quater R, Art. 1635 quater S, Sct. Sous-section 10 : Versement de la taxe, Art. 1635 quater T\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000045912267", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000045913816", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000045913816", "liens_entrants": true }

Article 1635 quater Q AUTONOME VIGUEUR, en vigueur depuis le 01/09/2022 (Code général des impôts)