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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.

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La taxe d'aménagement et, le cas échéant, ses acomptes sont versés aux collectivités territoriales et établissements publics de coopération intercommunale bénéficiaires selon des modalités précisées par décret.

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