{ "article": { "LEGIARTI000046222961": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046222961", "URL": "article/LEGI/ARTI/00/00/46/22/29/LEGIARTI000046222961.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000046223006", "#text": "Code général des impôts, annexe 3, CGIAN3. - Chapitre VI : Obligations déclaratives relative... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223008", "@num": "344 N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 N (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306078", "@num": "1406", "#text": "Code général des impôts, CGI. - art. 1406", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306250", "@num": "1497", "#text": "Code général des impôts, CGI. - art. 1497", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306253", "@num": "1499", "#text": "Code général des impôts, CGI. - art. 1499", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311732", "@num": "1501", "#text": "Code général des impôts, CGI. - art. 1501", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912498", "@num": "1635 quater B", "#text": "Code général des impôts, CGI. - art. 1635 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912504", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912506", "@num": "1635 quater E", "#text": "Code général des impôts, CGI. - art. 1635 quater E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912518", "@num": "1635 quater H", "#text": "Code général des impôts, CGI. - art. 1635 quater H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912538", "@num": "1635 quater P", "#text": "Code général des impôts, CGI. - art. 1635 quater P", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306949", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000046221408", "@nor": "ECOE2221756D", "@num": "2022-1188", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-1188 du 26 août 2022 fixant les obligations déclaratives des redevables de la taxe d'aménagement et de la taxe d'archéologie préventive", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046221408", "@c_titre_court": "Décret n°2022-1188 du 26 août 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-1188 du 26 août 2022 fixant les obligations déclaratives des redevables de la taxe d'aménagement et de la taxe d'archéologie préventive", "@debut": "2022-08-29", "@id_txt": "LEGITEXT000046222948", "@c_titre_court": "Décret n°2022-1188 du 26 août 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-08-28", "@date_signature": "2022-08-26", "@num_parution_jo": "0199" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046222961", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046221421", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Sct. Chapitre VI : Obligations déclaratives relatives à la taxe d'aménagement et à la taxe d'archéologie préventive, Art. 344 N, Art. 344 O\n
\n

\n
" } }, "LEGIARTI000006306078": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1406", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306078", "URL": "article/LEGI/ARTI/00/00/06/30/60/LEGIARTI000006306078.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1406AAXXXXXAA" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 321 E à 321 G de l'annexe III.
\n
(2) Les conditions dans lesquelles sont réparées les omissions ou insuffisances consécutives au défaut ou à l'inexactitude des déclarations sont précisées à l'article 1508.
" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000017937979", "#text": "Arrêté du 13 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017771165", "@nortexte": "BCFL0774355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-13" }, { "@id": "LEGIARTI000047135575", "@num": "Annexe", "#text": "Décret n°2009-721\n du 17 juin 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020763713", "@nortexte": "DEVE0911655D", "@numtexte": "2009-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-17" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000041463933", "#text": "Décret n°2010-1697\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332407", "@nortexte": "DEVR1021037D", "@numtexte": "2010-1697", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024933470", "#text": "Décret n°2011-1795\n du 6 décembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024932526", "@nortexte": "EFIE1116809D", "@numtexte": "2011-1795", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-06" }, { "@id": "LEGIARTI000025402875", "#text": "Décret n°2012-264 du 22 février 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025400331", "@nortexte": "EFIR1109328D", "@numtexte": "2012-264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-22" }, { "#text": "CGI 1508", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 321 E, 321 F, 321 G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000044981703", "@num": "L331-27", "#text": "Code de l'urbanisme - art. L331-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835797", "@num": "1382", "#text": "Code général des impôts, CGI. - art. 1382 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159818", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464803", "@num": "1502", "#text": "Code général des impôts, CGI. - art. 1502 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311741", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909580", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464797", "@num": "1518 E", "#text": "Code général des impôts, CGI. - art. 1518 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913769", "@num": "1635 quater G", "#text": "Code général des impôts, CGI. - art. 1635 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913666", "@num": "1729 C", "#text": "Code général des impôts, CGI. - art. 1729 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126412", "@num": "330 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 330 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024934486", "@num": "321 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024933532", "@num": "321 G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 G bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785488", "@num": "310-0 H bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050737774", "@num": "315 ter A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 315 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735724", "@num": "321 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 321 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006587274", "@num": "R126-38", "#text": "Code rural et de la pêche maritime - art. R126-38 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036460170", "@num": "R352-4", "#text": "Code rural et de la pêche maritime - art. R352-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465468", "@num": "L175", "#text": "Livre des procédures fiscales - art. 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II. – Le bénéfice des exonérations temporaires de taxe foncière sur les propriétés bâties et non bâties est subordonné à la déclaration du changement qui les motive. Lorsque la déclaration est souscrite hors délais, l'exonération s'applique pour la période restant à courir après le 31 décembre de l'année suivante (2).

\n
" } }, "LEGIARTI000006306250": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1497", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306250", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306250.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1497AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000006311723", "@num": "1496", "#text": "Code général des impôts, CGI. - art. 1496 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306251", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364442", "@num": "1505", "#text": "Code général des impôts, CGI. - art. 1505 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191803", "@fin": "2999-01-01", "#text": "B : Locaux d'habitation et à usage professionnel", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188760", "@fin": "1979-07-01", "@num": "1497", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306250", "@fin": "2018-01-01", "@num": "1497", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364483", "@fin": "2999-01-01", "@num": "1497", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation à l'article 1496 I, les locaux d'habitation qui présentent un caractère exceptionnel et les locaux à usage professionnel spécialement aménagés pour l'exercice d'une activité particulière sont évalués dans les conditions prévues à l'article 1498.
\n
" } }, "LEGIARTI000006306253": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1499", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306253", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306253.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1499AAXXXXXAA" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 324 AE à 324 AG de l'annexe III.
\n
(2) Voir l'article 21 de l'annexe III.
\n
(3) Voir les articles 310 L et 310 M de l'annexe II.
\n
(4) Voir l'article 310 J bis de l'annexe II.
\n
(5) Voir l'article 310 K de l'annexe II.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023363888", "@num": "34", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000037124402", "@num": "1", "#text": "Décret n°2018-535 du 28 juin 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037116568", "@nortexte": "ECOE1814952D", "@numtexte": "2018-535", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-28" }, { "@id": "LEGIARTI000044115240", "@num": "2", "#text": "Décret n°2021-1242 du 28 septembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044111420", "@nortexte": "TERB2117470D", "@numtexte": "2021-1242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-28" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000050738150", "#text": "Arrêté du 4 décembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050734387", "@num": "1", "#text": "Décret n°2024-1162 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733392", "@nortexte": "BCPE2427855D", "@numtexte": "2024-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364469", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058696", "@num": "1499-0 A", "#text": "Code général des impôts, CGI. - art. 1499-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992536", "@num": "1500", "#text": "Code général des impôts, CGI. - art. 1500 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366267", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426607", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663379", "@num": "310 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294855", "@num": "310 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663405", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294952", "@num": "333 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520039", "@num": "324 AE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 324 AE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735724", "@num": "321 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 321 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191805", "@fin": "2009-01-01", "#text": "D : Etablissements industriels (1)", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000020058698", "@fin": "2999-01-01", "#text": "D : Etablissements industriels", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188922", "@fin": "1979-07-01", "@num": "1499", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306253", "@fin": "2021-01-01", "@num": "1499", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042909605", "@fin": "2999-01-01", "@num": "1499", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La valeur locative des immobilisations industrielles passibles de la taxe foncière sur les propriétés bâties est déterminée en appliquant au prix de revient de leurs différents éléments, revalorisé à l'aide des coefficients (2) qui avaient été prévus pour la révision des bilans, des taux d'intérêt fixés par décret en Conseil d'Etat (3).
\n
Avant application éventuelle de ces coefficients, le prix de revient des sols et terrains est majoré de 3 % pour chaque année écoulée depuis l'entrée du bien dans le patrimoine du propriétaire.
\n
Un décret en Conseil d'Etat fixe les taux d'abattement applicables à la valeur locative des constructions et installations afin de tenir compte de la date de leur entrée dans l'actif de l'entreprise (4).
\n
Une déduction complémentaire est, en outre, accordée à certaines catégories d'établissements en raison de leur caractère exceptionnel, apprécié d'après la nature des opérations qui y sont faites ; ces catégories d'établissements sont déterminées par un décret en Conseil d'Etat qui fixe également les limites et conditions d'application de la déduction (5).
" } }, "LEGIARTI000006306949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306949", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306949.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649AWXXXXXCA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320720", "@num": "41", "#text": "Loi - art. 41 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - 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Les entreprises souscrivent par voie électronique leurs déclarations d'impôt sur les sociétés relatives aux exercices clos à compter du 31 décembre 2000 ainsi que leurs déclarations de taxe sur la valeur ajoutée déposées à compter du 1er mai 2001.
\n
Les dispositions de l'alinéa précédent s'appliquent aux entreprises dont le chiffre d'affaires réalisé au titre de l'exercice précédent est supérieur à 100 millions de francs hors taxes.
" } }, "LEGIARTI000006306950": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306950", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306950.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649AWXXXXXCB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320972", "@num": "32", "#text": "Loi - art. 32 () JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "#text": "CGI 209 quinquies, 223 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - 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art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025170078", "@num": "1695 quater", "#text": "Code général des impôts, CGI. - art. 1695 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-12-21 13K-11-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-04-14 13K-5-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-07-09 13K-9-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000049635659", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147100", "@fin": "2999-01-01", "#text": "Chapitre 00I ter : Transmission des déclarations par voie électronique", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306949", "@fin": "2001-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306950", "@fin": "2002-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306951", "@fin": "2005-02-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306952", "@fin": "2007-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": 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I. - Les déclarations d'impôt sur les sociétés et leurs annexes relatives à des exercices clos à compter du 31 décembre 2000 sont souscrites par voie électronique lorsque le chiffre d'affaires réalisé par l'entreprise au titre de l'exercice précédent est supérieur à 100 millions de francs hors taxes.

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A compter du 1er janvier 2002, cette obligation est étendue aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

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1° Les personnes physiques ou morales ou groupements de personnes de droit ou de fait dont, à la clôture de l'exercice, le chiffre d'affaires hors taxes ou le total de l'actif brut figurant au bilan est supérieur ou égal à 600 millions d'euros ;

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2° Les personnes physiques ou morales ou groupements de personnes de droit ou de fait détenant à la clôture de l'exercice, directement ou indirectement, plus de la moitié du capital ou des droits de vote d'une personne morale ou d'un groupement mentionné au 1° ;

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3° Les personnes morales ou groupements de personnes de droit ou de fait dont plus de la moitié du capital ou des droits de vote est détenue à la clôture de leur exercice, directement ou indirectement, par une personne ou un groupement mentionné au 1° ;

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4° Les sociétés bénéficiant de l'agrément prévu à l'article 209 quinquies ainsi que toutes les personnes morales imposables en France faisant partie du périmètre de consolidation ;

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5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2°, 3° et 4°.

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II. - A compter du 1er janvier 2002, les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique par les entreprises définies aux six derniers alinéas du I.

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III. - A compter du 1er mai 2001, les déclarations de taxe sur la valeur ajoutée et leurs annexes, ainsi que celles des taxes assimilées aux taxes sur le chiffre d'affaires sont souscrites par voie électronique, lorsque le chiffre d'affaires ou les recettes réalisés par le redevable au titre de l'exercice précédent est supérieur à 100 millions de francs hors taxes.

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A compter du 1er janvier 2002, cette obligation est étendue aux redevables définis aux six derniers alinéas du I.

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" } }, "LEGIARTI000006306951": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-02-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306951", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306951.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649AWXXXXXCC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006321322", "@num": "32", "#text": "Loi - art. 32 () JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212781", "@num": "4", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 4 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "#text": "CGI 209 quinquies, 223 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000048769525", "@num": "82", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006305729", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025170078", "@num": "1695 quater", "#text": "Code général des impôts, CGI. - art. 1695 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-12-21 13K-11-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-04-14 13K-5-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-07-09 13K-9-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000049635659", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147100", "@fin": "2999-01-01", "#text": "Chapitre 00I ter : Transmission des déclarations par voie électronique", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": 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"@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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A compter du 1er janvier 2002, cette obligation est étendue aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

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4° Les sociétés bénéficiant de l'agrément prévu à l'article 209 quinquies ainsi que toutes les personnes morales imposables en France faisant partie du périmètre de consolidation ;

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5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2°, 3° et 4°.

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Pour les entreprises mentionnées aux 1° à 4°, cette obligation s'applique aux déclarations qui doivent être souscrites à compter du début du deuxième exercice suivant celui à la clôture duquel l'une au moins des conditions prévues aux 1° à 4° est remplie. Pour les entreprises mentionnées au 5°, cette obligation s'applique à compter du début de l'exercice suivant celui de leur entrée dans le groupe. Pour les entreprises mentionnées aux 1° à 5°, cette obligation continue à s'appliquer pendant les trois exercices suivant celui à la clôture duquel les conditions ont cessé d'être remplies. Par dérogation à la première phrase, si, à la clôture de l'un de ces exercices, les conditions sont à nouveau remplies, cette obligation continue de s'appliquer à compter du début du premier exercice suivant. Cette obligation s'applique en outre aux personnes morales ou groupements de personnes de droit ou de fait qui, à partir du 1er janvier 2002, ont opté pour le dépôt de leurs déclarations fiscales auprès du service chargé des grandes entreprises dans des conditions fixées par décret.

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\n

\n
\n
\n

\n
\n

A compter du 1er janvier 2002, cette obligation est étendue aux redevables définis aux deuxième à huitième alinéas du I.

\n
" } }, "LEGIARTI000006306952": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306952", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306952.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649AWXXXXXCD" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1719 2005-12-30 art. 116 I Finances pour 2006 : A compter du 1er janvier 2006 et à titre transitoire, le seuil de 15 000 000 euros mentionné au premier alinéa du III de l'article 1649 quater B quater est abaissé à 1 500 000 euros.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322282", "@num": "28", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 28 (V) JORF 31 décembre 2004 en vigueur le 1er février 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "#text": "CGI 209 quinquies, 223 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000048769525", "@num": "82", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006305729", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025170078", "@num": "1695 quater", "#text": "Code général des impôts, CGI. - art. 1695 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - 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"@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique lorsque le chiffre d'affaires réalisé par l'entreprise au titre de l'exercice précédent est supérieur à 15 000 000 d'euros hors taxes.

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Cette obligation s'applique également aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

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4° Les sociétés bénéficiant de l'agrément prévu à l'article 209 quinquies ainsi que toutes les personnes morales imposables en France faisant partie du périmètre de consolidation ;

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5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2°, 3° et 4°.

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Pour les entreprises mentionnées aux 1° à 4°, cette obligation s'applique aux déclarations qui doivent être souscrites à compter du 1er février de la deuxième année suivant celle au cours de laquelle l'une au moins des conditions prévues aux 1° à 4° est remplie à la clôture de l'exercice. Pour les entreprises mentionnées au 5°, cette obligation s'applique à compter du 1er février de la première année suivant celle de leur entrée dans le groupe.

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Pour les entreprises mentionnées aux 1° à 5°, cette obligation continue à s'appliquer jusqu'au 31 janvier de la quatrième année suivant celle au cours de laquelle les conditions ont cessé d'être remplies à la clôture de l'exercice. Par dérogation aux dispositions de l'alinéa précédent, si, au cours de cette période, les conditions sont à nouveau remplies à la clôture d'un exercice, cette obligation continue de s'appliquer à compter du début du premier exercice suivant.

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Cette obligation s'applique en outre aux personnes morales ou groupements de personnes de droit ou de fait qui ont opté pour le dépôt de leurs déclarations fiscales auprès du service chargé des grandes entreprises dans des conditions fixées par décret.

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III. - Les déclarations de taxe sur la valeur ajoutée et leurs annexes, ainsi que celles des taxes assimilées aux taxes sur le chiffre d'affaires sont souscrites par voie électronique, lorsque le chiffre d'affaires ou les recettes réalisés par le redevable au titre de l'exercice précédent est supérieur à 15 000 000 d'euros hors taxes.

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Cette obligation s'applique également aux redevables définis aux deuxième à dixième alinéas du I.

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" } }, "LEGIARTI000006306953": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306953", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306953.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649AWXXXXXCE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 209 quinquies, 223 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322541", "@num": "116", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 116 (V) JORF 31 décembre 2005 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - 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"@fin": "2012-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092378", "@fin": "2013-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169306", "@fin": "2013-06-07", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517523", "@fin": "2014-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169383", "@fin": "2014-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768598", "@fin": "2015-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2014-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768620", "@fin": "2018-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031816851", "@fin": "2016-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427297", "@fin": "2019-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364711", "@fin": "2019-12-30", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471321", "@fin": "2022-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524170", "@fin": "2020-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873162", "@fin": "2025-01-01", "@num": "1649 quater B quater", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049473721", "@fin": "2024-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042911177", "@fin": "2023-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826603", "@fin": "2027-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Cette obligation s'applique également aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

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4° Les sociétés bénéficiant de l'agrément prévu à l'article 209 quinquies ainsi que toutes les personnes morales imposables en France faisant partie du périmètre de consolidation ;

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5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2°, 3° et 4°.

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Cette obligation s'applique également aux redevables définis aux deuxième à dixième alinéas du I.

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" } }, "LEGIARTI000006311732": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1501", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311732", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311732.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1501AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1517 II I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000029918899", "#text": "DÉCRET n°2014-1520 du 16 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029917588", "@nortexte": "FCPE1321654D", "@numtexte": "2014-1520", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-16" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000027473825", "@num": "R122-27", "#text": "Code de la voirie routière - art. R122-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032143152", "@num": "R122-48", "#text": "Code de la voirie routière - art. R122-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366215", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364442", "@num": "1505", "#text": "Code général des impôts, CGI. - art. 1505 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366267", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029919486", "@num": "310 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162873", "@fin": "1985-12-31", "#text": "REGLES D'EVALUATION DE LA VALEUR LOCATIVE DES BIENS IMPOSABLES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147170", "@fin": "1989-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133881", "@fin": "1989-01-01", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000049188962", "@fin": "1979-07-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311732", "@fin": "1985-12-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311733", "@fin": "1989-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311734", "@fin": "2002-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311735", "@fin": "2002-03-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311736", "@fin": "2014-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949556", "@fin": "2014-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059987", "@fin": "2018-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364459", "@fin": "2999-01-01", "@num": "1501", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Des modalités particulières d'évaluation peuvent être fixées par décret en Conseil d'Etat pour des catégories de locaux, établissements ou installations de caractère industriel ou commercial, lorsqu'il existe dans différentes communes des biens de cette nature présentant des caractéristiques analogues (1).

1) Annexe II, art. 310 M ; les barèmes prévus par le paragraphe III de cet article ne s'appliquent pas aux investissements réalisés postérieurement à 1974 (voir art. 1517-II-1).

\n
" } }, "LEGIARTI000006311733": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1501", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311733", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311733.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1501AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1517 II I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274516", "@num": "17", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 17 (V) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGITEXT000029918899", "#text": "DÉCRET n°2014-1520 du 16 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029917588", "@nortexte": "FCPE1321654D", "@numtexte": "2014-1520", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-16" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000027473825", "@num": "R122-27", "#text": "Code de la voirie routière - art. R122-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032143152", "@num": "R122-48", "#text": "Code de la voirie routière - art. R122-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366215", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364442", "@num": "1505", "#text": "Code général des impôts, CGI. - art. 1505 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366267", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029919486", "@num": "310 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191893", "@fin": "2999-01-01", "#text": "E : Dispositions communes aux établissements industriels et aux locaux commerciaux", "@debut": "1985-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188962", "@fin": "1979-07-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311732", "@fin": "1985-12-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311733", "@fin": "1989-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311734", "@fin": "2002-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311735", "@fin": "2002-03-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311736", "@fin": "2014-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949556", "@fin": "2014-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059987", "@fin": "2018-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364459", "@fin": "2999-01-01", "@num": "1501", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Des modalités particulières d'évaluation peuvent être fixées par décret en Conseil d'Etat pour des catégories de locaux, établissements ou installations de caractère industriel ou commercial, lorsqu'il existe dans différentes communes des biens de cette nature présentant des caractéristiques analogues (1).

II. – La valeur locative des autoroutes et de leurs dépendances à la date de référence de la révision est fixée selon le tarif suivant :

31,80 F par mètre linéaire pour les voies de circulation, les échangeurs et les bretelles de raccordement ;

4 F par mètre carré de superficie comportant un revêtement pour les aires de repos, de services, de stationnement et leurs voies d'accès ainsi que pour les zones d'élargissement des gares de péage ; 17.880 F pour chaque plate-forme de péage, y compris les auvents et les locaux de contrôle situés à proximité ; cette somme est augmentée de 7652 F par voie de gare de péage.

(1) Annexe II, art. 310 M ; les barèmes prévus par le paragraphe III de cet article ne s'appliquent pas aux immobilisations réalisées postérieurement à 1974 (voir art. 1517-II-1).

\n
" } }, "LEGIARTI000006311734": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1501", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311734", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311734.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1501AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1517 II, I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-936 1989-12-29 art. 31 Finances rectificative pour 1989 JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000029918899", "#text": "DÉCRET n°2014-1520 du 16 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029917588", "@nortexte": "FCPE1321654D", "@numtexte": "2014-1520", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-16" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000027473825", "@num": "R122-27", "#text": "Code de la voirie routière - art. R122-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032143152", "@num": "R122-48", "#text": "Code de la voirie routière - art. R122-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366215", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364442", "@num": "1505", "#text": "Code général des impôts, CGI. - art. 1505 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366267", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029919486", "@num": "310 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191893", "@fin": "2999-01-01", "#text": "E : Dispositions communes aux établissements industriels et aux locaux commerciaux", "@debut": "1985-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188962", "@fin": "1979-07-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311732", "@fin": "1985-12-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311733", "@fin": "1989-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311734", "@fin": "2002-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311735", "@fin": "2002-03-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311736", "@fin": "2014-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949556", "@fin": "2014-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059987", "@fin": "2018-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364459", "@fin": "2999-01-01", "@num": "1501", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ces modalités d'évaluation ne sont pas applicables aux immobilisations visées à l'alinéa précédent qui sont acquises ou créées à compter du 1er janvier 1974. Ces dernières sont évaluées conformément au deuxième alinéa du 1 du II de l'article 1517 (2).

II. – La valeur locative des autoroutes et de leurs dépendances à la date de référence de la révision est fixée selon le tarif suivant (2) :

31,80 F par mètre linéaire pour les voies de circulation, les échangeurs et les bretelles de raccordement ;

17.880 F pour chaque plate-forme de péage, y compris les auvents et les locaux de contrôle situés à proximité ; cette somme est augmentée de 7652 F par voie de gare de péage.

(1) Annexe II, art. 310 M ; les barèmes prévus par le paragraphe III de cet article ne s'appliquent pas aux immobilisations réalisées postérieurement à 1974 (voir art. 1517 II 1).

(2) Cette disposition a un caractère interprétatif.

" } }, "LEGIARTI000006311735": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1501", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311735", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311735.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1501AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1517 II, I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000029918899", "#text": "DÉCRET n°2014-1520 du 16 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029917588", "@nortexte": "FCPE1321654D", "@numtexte": "2014-1520", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-16" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000027473825", "@num": "R122-27", "#text": "Code de la voirie routière - art. R122-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032143152", "@num": "R122-48", "#text": "Code de la voirie routière - art. R122-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366215", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364442", "@num": "1505", "#text": "Code général des impôts, CGI. - art. 1505 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366267", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029919486", "@num": "310 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement CE 1103-97 1997-06-17 art. 5 JOCE 19 juin 1997 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement CE 2866-98 1998-12-31 art. 1 JOCE 31 décembre 1998 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement CE 974-98 1998-05-03 art. 14 JOCE 11 mai 1998 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191893", "@fin": "2999-01-01", "#text": "E : Dispositions communes aux établissements industriels et aux locaux commerciaux", "@debut": "1985-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188962", "@fin": "1979-07-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311732", "@fin": "1985-12-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311733", "@fin": "1989-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311734", "@fin": "2002-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311735", "@fin": "2002-03-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311736", "@fin": "2014-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949556", "@fin": "2014-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059987", "@fin": "2018-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364459", "@fin": "2999-01-01", "@num": "1501", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. – La valeur locative des autoroutes et de leurs dépendances à la date de référence de la révision est fixée selon le tarif suivant (2) :

4,85 euros par mètre linéaire pour les voies de circulation, les échangeurs et les bretelles de raccordement ;

0,61 euros par mètre carré de superficie comportant un revêtement pour les aires de repos, de services, de stationnement et leurs voies d'accès ainsi que pour les zones d'élargissement des gares de péage ;

2 725,79 euros pour chaque plate-forme de péage, y compris les auvents et les locaux de contrôle situés à proximité ; cette somme est augmentée de 1 166,54 euros par voie de gare de péage.

(1) Annexe II, art. 310 M ; les barèmes prévus par le paragraphe III de cet article ne s'appliquent pas aux immobilisations réalisées postérieurement à 1974 (voir art. 1517 II 1).

(2) Cette disposition a un caractère interprétatif.

" } }, "LEGIARTI000006311736": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1501", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311736", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311736.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1501AAXXXXXAE" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 310 M de l'annexe II.
\n
(2) Cette disposition revêt un caractère interprétatif.
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Ces modalités d'évaluation ne sont pas applicables aux immobilisations visées au premier alinéa qui sont acquises ou créées à compter du 1er janvier 1974. Ces dernières sont évaluées conformément au deuxième alinéa du 1 du II de l'article 1517 (2).

II. – La valeur locative des autoroutes et de leurs dépendances à la date de référence de la révision est fixée selon le tarif suivant (2) :

4,85 € par mètre linéaire pour les voies de circulation, les échangeurs et les bretelles de raccordement ;

0,61 € par mètre carré de superficie comportant un revêtement pour les aires de repos, de services, de stationnement et leurs voies d'accès ainsi que pour les zones d'élargissement des gares de péage ;

2 725,79 € pour chaque plate-forme de péage, y compris les auvents et les locaux de contrôle situés à proximité ; cette somme est augmentée de 1 166,54 € par voie de gare de péage.

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"2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524170", "@fin": "2020-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873162", "@fin": "2025-01-01", "@num": "1649 quater B quater", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049473721", "@fin": "2024-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042911177", "@fin": "2023-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826603", "@fin": "2027-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette obligation s'applique également aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

4° Les sociétés bénéficiant de l'agrément prévu à l'article 209 quinquies ainsi que toutes les personnes morales imposables en France faisant partie du périmètre de consolidation ;

5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2°, 3° et 4°.

Cette obligation s'applique également aux redevables définis aux deuxième à dixième alinéas du I.

IV. - Les déclarations de cotisation sur la valeur ajoutée des entreprises et leurs annexes sont obligatoirement souscrites par voie électronique lorsque le chiffre d'affaires de l'entreprise redevable est supérieur à 500 000 euros.

IV. - L'état récapitulatif mentionné au III de l'article 289 B est souscrit par voie électronique. Toutefois, les assujettis bénéficiant du régime visé à l'article 293 B peuvent le déposer sur support papier.

" } }, "LEGIARTI000021658072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021658072", "URL": "article/LEGI/ARTI/00/00/21/65/80/LEGIARTI000021658072.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022169561", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000048769525", "@num": "82", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006305729", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025170078", "@num": "1695 quater", "#text": "Code général des impôts, CGI. - art. 1695 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303465", "@num": "209 quinquies", "#text": "Code général des impôts, CGI. - art. 209 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304451", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635659", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147100", "@fin": "2999-01-01", "#text": "Chapitre 00I ter : Transmission des déclarations par voie électronique", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306949", "@fin": "2001-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306950", "@fin": "2002-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306951", "@fin": "2005-02-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306952", "@fin": "2007-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306953", "@fin": "2010-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641643", "@fin": "2010-05-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201916", "@fin": "2010-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658072", "@fin": "2011-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380887", "@fin": "2011-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023517278", "@fin": "2012-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092378", "@fin": "2013-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169306", "@fin": "2013-06-07", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517523", "@fin": "2014-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169383", "@fin": "2014-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768598", "@fin": "2015-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2014-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768620", "@fin": "2018-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031816851", "@fin": "2016-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427297", "@fin": "2019-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364711", "@fin": "2019-12-30", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471321", "@fin": "2022-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524170", "@fin": "2020-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873162", "@fin": "2025-01-01", "@num": "1649 quater B quater", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049473721", "@fin": "2024-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042911177", "@fin": "2023-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826603", "@fin": "2027-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique lorsque le chiffre d'affaires réalisé par l'entreprise au titre de l'exercice précédent est supérieur à 15 000 000 d'euros hors taxes.

Cette obligation s'applique également aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

4° Les sociétés bénéficiant de l'agrément prévu à l'article 209 quinquies ainsi que toutes les personnes morales imposables en France faisant partie du périmètre de consolidation ;

5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2°, 3° et 4°.

III.-Les déclarations de taxe sur la valeur ajoutée, leurs annexes et les demandes de remboursement de crédit de cette taxe, ainsi que les déclarations de taxes assimilées aux taxes sur le chiffre d'affaires et leurs annexes sont souscrites par voie électronique lorsque le chiffre d'affaires ou les recettes réalisés par le redevable au titre de l'exercice précédent est supérieur à 500 000 EUR hors taxes.

Cette obligation s'applique également aux redevables définis aux deuxième à dixième alinéas du I.

IV.-Les déclarations de cotisation sur la valeur ajoutée des entreprises et leurs annexes sont obligatoirement souscrites par voie électronique lorsque le chiffre d'affaires de l'entreprise redevable est supérieur à 500 000 euros.

V.-L'état récapitulatif mentionné au III de l'article 289 B est souscrit par voie électronique. Toutefois, les assujettis bénéficiant du régime visé à l'article 293 B peuvent le déposer sur support papier.

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I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique lorsque le chiffre d'affaires réalisé par l'entreprise au titre de l'exercice précédent est supérieur à 15 000 000 d'euros hors taxes.

Cette obligation s'applique également aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

4° Les sociétés bénéficiant de l'agrément prévu à l'article 209 quinquies ainsi que toutes les personnes morales imposables en France faisant partie du périmètre de consolidation ;

5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2°, 3° et 4°.

III.-Les déclarations de taxe sur la valeur ajoutée et leurs annexes, ainsi que celles des taxes assimilées aux taxes sur le chiffre d'affaires sont souscrites par voie électronique, lorsque le chiffre d'affaires ou les recettes réalisés par le redevable au titre de l'exercice précédent est supérieur à 760 000 d'euros hors taxes.

Cette obligation s'applique également aux redevables définis aux deuxième à dixième alinéas du I.

IV.-Les déclarations de cotisation sur la valeur ajoutée des entreprises et leurs annexes sont obligatoirement souscrites par voie électronique lorsque le chiffre d'affaires de l'entreprise redevable est supérieur à 500 000 euros.

" } }, "LEGIARTI000023373093": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1406", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023373093", "URL": "article/LEGI/ARTI/00/00/23/37/30/LEGIARTI000023373093.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000017937979", "#text": "Arrêté du 13 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017771165", "@nortexte": "BCFL0774355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-13" }, { "@id": "LEGIARTI000047135575", "@num": "Annexe", "#text": "Décret n°2009-721\n du 17 juin 2009 - art. 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I bis. – Pour procéder à la mise à jour de la valeur locative des propriétés bâties, les propriétaires sont tenus de souscrire une déclaration sur demande de l'administration fiscale selon des modalités fixées par décret.

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Cette obligation s'applique également aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

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4° Les sociétés bénéficiant de l'agrément prévu à l'article 209 quinquies ainsi que toutes les personnes morales imposables en France faisant partie du périmètre de consolidation ;

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5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2°, 3° et 4°.

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III. - Les déclarations de taxe sur la valeur ajoutée, leurs annexes et les demandes de remboursement de crédit de cette taxe, ainsi que les déclarations de taxes assimilées aux taxes sur le chiffre d'affaires et leurs annexes sont souscrites par voie électronique lorsque le chiffre d'affaires ou les recettes réalisés par le redevable au titre de l'exercice précédent est supérieur à 500 000 EUR hors taxes.

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Cette obligation s'applique également aux redevables définis aux deuxième à dixième alinéas du I.

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IV. - Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique par les redevables définis aux deuxième à dernier alinéas du I ou lorsque le chiffre d'affaires de l'entreprise redevable est supérieur à 500 000 €.

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V. - L'état récapitulatif mentionné au III de l'article 289 B est souscrit par voie électronique. Toutefois, les assujettis bénéficiant du régime visé à l'article 293 B peuvent le déposer sur support papier.

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"@etat": "MODIFIE", "@debut": "2014-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768620", "@fin": "2018-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031816851", "@fin": "2016-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427297", "@fin": "2019-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364711", "@fin": "2019-12-30", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471321", "@fin": "2022-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524170", "@fin": "2020-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873162", "@fin": "2025-01-01", "@num": "1649 quater B quater", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049473721", "@fin": "2024-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042911177", "@fin": "2023-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826603", "@fin": "2027-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette obligation s'applique également aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

4° Les sociétés bénéficiant de l'agrément prévu à l'article 209 quinquies ainsi que toutes les personnes morales imposables en France faisant partie du périmètre de consolidation ;

5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2°, 3° et 4°.

III. - Les déclarations de taxe sur la valeur ajoutée, leurs annexes et les demandes de remboursement de crédit de cette taxe, ainsi que les déclarations de taxes assimilées aux taxes sur le chiffre d'affaires et leurs annexes sont souscrites par voie électronique lorsque le chiffre d'affaires ou les recettes réalisés par le redevable au titre de l'exercice précédent est supérieur à 230 000 € hors taxes.

Cette obligation s'applique également aux redevables définis aux deuxième à dixième alinéas du I.

V. - L'état récapitulatif mentionné au III de l'article 289 B est souscrit par voie électronique. Toutefois, les assujettis bénéficiant du régime visé à l'article 293 B peuvent le déposer sur support papier.

" } }, "LEGIARTI000025092378": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025092378", "URL": "article/LEGI/ARTI/00/00/25/09/23/LEGIARTI000025092378.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément à la loi n° 2011-1978 du 28 décembre 2011, article 53-I, C-1° : A compter du 1er octobre 2012, le premier alinéa du III est complété par les mots \"ou lorsque l'entreprise est soumise à l'impôt sur les sociétés, quel que soit le montant de son chiffre d'affaires\".

I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique lorsque le chiffre d'affaires réalisé par l'entreprise au titre de l'exercice précédent est supérieur à 15 millions d'euros hors taxes.

Cette obligation s'applique également aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

4° Les sociétés bénéficiant de l'agrément prévu à l'article 209 quinquies ainsi que toutes les personnes morales imposables en France faisant partie du périmètre de consolidation ;

5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2°, 3° et 4°.

Cette obligation s'applique également aux redevables définis aux deuxième à dixième alinéas du I.

IV.-Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique par les redevables définis aux deuxième à dernier alinéas du I ou lorsque le chiffre d'affaires de l'entreprise redevable est supérieur à 500 000 €.

VI. ― Les déclarations de résultats des sociétés immobilières non soumises à l'impôt sur les sociétés ainsi que leurs annexes sont souscrites par voie électronique par les entreprises définies aux deuxième à dernier alinéas du I et par les sociétés dont le nombre d'associés est supérieur ou égal à 100.

" } }, "LEGIARTI000025169306": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-06-07", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025169306", "URL": "article/LEGI/ARTI/00/00/25/16/93/LEGIARTI000025169306.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément à la loi n° 2011-1978 du 28 décembre 2011, article 53-I, C-2° : A compter du 1er octobre 2013, au premier alinéa du III, le montant \"230 000 €\" est remplacé par le montant \"80 000 €\".

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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - 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"@etat": "MODIFIE", "@debut": "2014-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768620", "@fin": "2018-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031816851", "@fin": "2016-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427297", "@fin": "2019-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364711", "@fin": "2019-12-30", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471321", "@fin": "2022-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524170", "@fin": "2020-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873162", "@fin": "2025-01-01", "@num": "1649 quater B quater", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049473721", "@fin": "2024-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042911177", "@fin": "2023-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826603", "@fin": "2027-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

4° Les sociétés bénéficiant de l'agrément prévu à l'article 209 quinquies ainsi que toutes les personnes morales imposables en France faisant partie du périmètre de consolidation ;

5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2°, 3° et 4°.

Cette obligation s'applique également aux redevables définis aux deuxième à dixième alinéas du I.

IV.-Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique par les redevables définis aux deuxième à dernier alinéas du I ou lorsque le chiffre d'affaires de l'entreprise redevable est supérieur à 500 000 € ou lorsque l'entreprise est soumise à l'impôt sur les sociétés, quel que soit le montant de son chiffre d'affaires.

" } }, "LEGIARTI000025169383": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-10-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025169383", "URL": "article/LEGI/ARTI/00/00/25/16/93/LEGIARTI000025169383.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément à la loi n° 2011-1978 du 28 décembre 2011, article 53-I, C-3° : A compter du 1er octobre 2014, au premier alinéa du III, après le mot \"électronique\", la fin du premier alinéa est supprimée et le second alinéa est supprimé.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028418394", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGIARTI000025062830", "@num": "53", "#text": "LOI n°2011-1978\r\n du 28 décembre 2011 - art. 53-I", "@sens": "source", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000027507241", "@num": "1", "#text": "Décret n°2013-463\r\n du 3 juin 2013 - 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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - 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art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635659", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. 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"@fin": "2012-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092378", "@fin": "2013-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169306", "@fin": "2013-06-07", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517523", "@fin": "2014-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169383", "@fin": "2014-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768598", "@fin": "2015-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2014-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768620", "@fin": "2018-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031816851", "@fin": "2016-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427297", "@fin": "2019-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364711", "@fin": "2019-12-30", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471321", "@fin": "2022-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524170", "@fin": "2020-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873162", "@fin": "2025-01-01", "@num": "1649 quater B quater", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049473721", "@fin": "2024-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042911177", "@fin": "2023-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826603", "@fin": "2027-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

4° (Périmé)

5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2° et 3°.

Pour les entreprises mentionnées aux 1° à 3°, cette obligation s'applique aux déclarations qui doivent être souscrites à compter du 1er février de la deuxième année suivant celle au cours de laquelle l'une au moins des conditions prévues aux 1° à 3° est remplie à la clôture de l'exercice. Pour les entreprises mentionnées au 5°, cette obligation s'applique à compter du 1er février de la première année suivant celle de leur entrée dans le groupe.

II. - Les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique par les entreprises définies aux deuxième à dixième alinéas du I et par les entreprises dont le chiffre d'affaires réalisé au titre de l'exercice précédent est supérieur à 80 000 € hors taxes.

III. - Les déclarations de taxe sur la valeur ajoutée, leurs annexes et les demandes de remboursement de crédit de cette taxe, ainsi que les déclarations de taxes assimilées aux taxes sur le chiffre d'affaires et leurs annexes sont souscrites par voie électronique lorsque le chiffre d'affaires ou les recettes réalisés par le redevable au titre de l'exercice précédent est supérieur à 80 000 € hors taxes ou lorsque l'entreprise est soumise à l'impôt sur les sociétés, quel que soit le montant de son chiffre d'affaires (1).

Cette obligation s'applique également aux redevables définis aux deuxième à dixième alinéas du I (1).

IV. - Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique.

V. - L'état récapitulatif mentionné au III de l'article 289 B est souscrit par voie électronique. Toutefois, les assujettis bénéficiant du régime visé à l'article 293 B peuvent le déposer sur support papier.

VI. - Les déclarations de résultats des sociétés immobilières non soumises à l'impôt sur les sociétés ainsi que leurs annexes sont souscrites par voie électronique par les entreprises définies aux deuxième à dernier alinéas du I et par les sociétés dont le nombre d'associés est supérieur ou égal à 100.

\n
\n
" } }, "LEGIARTI000026949556": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1501", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-30", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949556", "URL": "article/LEGI/ARTI/00/00/26/94/95/LEGIARTI000026949556.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

(1) Voir l'article 310 M de l'annexe II.

\n
\n

(2) Cette disposition revêt un caractère interprétatif.

\n
\n

LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 art. 37 III B : les dispositions de l'article 1501 telles qu'elles résultent de la présente loi s'appliquent à compter des impositions dues au titre de 2014.

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000596281", "#text": "Décret n°2002-923 du 6 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000029736689", "@num": "37", "#text": "LOI n°2012-1510 du 29 décembre 2012 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000029918899", "#text": "DÉCRET n°2014-1520 du 16 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029917588", "@nortexte": "FCPE1321654D", "@numtexte": "2014-1520", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-16" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000027473825", "@num": "R122-27", "#text": "Code de la voirie routière - art. R122-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032143152", "@num": "R122-48", "#text": "Code de la voirie routière - art. R122-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366215", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364442", "@num": "1505", "#text": "Code général des impôts, CGI. - art. 1505 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366267", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306268", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306980", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029919486", "@num": "310 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191893", "@fin": "2999-01-01", "#text": "E : Dispositions communes aux établissements industriels et aux locaux commerciaux", "@debut": "1985-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188962", "@fin": "1979-07-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311732", "@fin": "1985-12-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311733", "@fin": "1989-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311734", "@fin": "2002-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311735", "@fin": "2002-03-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311736", "@fin": "2014-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949556", "@fin": "2014-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059987", "@fin": "2018-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364459", "@fin": "2999-01-01", "@num": "1501", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. – La valeur locative des autoroutes et de leurs dépendances à la date de référence de la révision est fixée selon le tarif suivant (2) :

4,85 € par mètre linéaire pour les voies de circulation, les échangeurs et les bretelles de raccordement ;

2 725,79 € pour chaque plate-forme de péage, y compris les auvents et les locaux de contrôle situés à proximité ; cette somme est augmentée de 1 166,54 € par voie de gare de péage.

III. – La valeur locative des postes d'amarrage dans les ports de plaisance à la date de la révision est fixée selon le tarif suivant :

- 110 € pour les ports maritimes de la Méditerranée ;

- 80 € pour les autres ports maritimes ;

- 55 € pour les ports non maritimes.

Pour chaque port, ce tarif peut être, après avis des commissions communales et intercommunales des impôts directs prévues aux articles 1650 et 1650 A, minoré ou majoré de 20 % ou 40 % en fonction des services et des équipements offerts.

Les modalités d'application de cette modulation sont fixées par décret en Conseil d'Etat.

" } }, "LEGIARTI000027517523": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-06-07" } }, "META_COMMUN": { "ID": "LEGIARTI000027517523", "URL": "article/LEGI/ARTI/00/00/27/51/75/LEGIARTI000027517523.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027574485", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGIARTI000027574432", "@num": "108", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 108 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGIARTI000027507241", "@num": "1", "#text": "Décret n°2013-463\n du 3 juin 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027506377", "@nortexte": "EFIE1308352D", "@numtexte": "2013-463", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000048769525", "@num": "82", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006305729", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025170078", "@num": "1695 quater", "#text": "Code général des impôts, CGI. - art. 1695 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304451", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635659", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147100", "@fin": "2999-01-01", "#text": "Chapitre 00I ter : Transmission des déclarations par voie électronique", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306949", "@fin": "2001-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306950", "@fin": "2002-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306951", "@fin": "2005-02-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306952", "@fin": "2007-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": 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"@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

4° (Périmé)

5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2° et 3°.

Cette obligation s'applique également aux redevables définis aux deuxième à dixième alinéas du I.

IV.-Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique par les redevables définis aux deuxième à dernier alinéas du I ou lorsque le chiffre d'affaires de l'entreprise redevable est supérieur à 500 000 € ou lorsque l'entreprise est soumise à l'impôt sur les sociétés, quel que soit le montant de son chiffre d'affaires.

" } }, "LEGIARTI000030059987": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1501", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030059987", "URL": "article/LEGI/ARTI/00/00/30/05/99/LEGIARTI000030059987.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Voir l'article 310 M de l'annexe II.

(2) Cette disposition revêt un caractère interprétatif.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000596281", "#text": "Décret n°2002-923 du 6 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGITEXT000029918899", "#text": "DÉCRET n°2014-1520 du 16 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029917588", "@nortexte": "FCPE1321654D", "@numtexte": "2014-1520", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-16" }, { "@id": "LEGIARTI000030009405", "@num": "32", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000027473825", "@num": "R122-27", "#text": "Code de la voirie routière - art. R122-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032143152", "@num": "R122-48", "#text": "Code de la voirie routière - art. 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II. – La valeur locative des autoroutes et de leurs dépendances à la date de référence de la révision est fixée selon le tarif suivant (2) :

4,85 € par mètre linéaire pour les voies de circulation, les échangeurs et les bretelles de raccordement ;

2 725,79 € pour chaque plate-forme de péage, y compris les auvents et les locaux de contrôle situés à proximité ; cette somme est augmentée de 1 166,54 € par voie de gare de péage.

III. – La valeur locative des postes d'amarrage dans les ports de plaisance à la date de la révision est fixée selon le tarif suivant :

– 110 € pour les ports maritimes de la Méditerranée ;

– 80 € pour les autres ports maritimes ;

– 55 € pour les ports non maritimes.

Les modalités d'application de cette modulation sont fixées par décret en Conseil d'Etat.

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"2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524170", "@fin": "2020-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873162", "@fin": "2025-01-01", "@num": "1649 quater B quater", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049473721", "@fin": "2024-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042911177", "@fin": "2023-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826603", "@fin": "2027-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

4° (Périmé)

5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2° et 3°.

II.-Les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique par les entreprises définies aux deuxième à dixième alinéas du I et par les entreprises dont le chiffre d'affaires réalisé au titre de l'exercice précédent est supérieur à 80 000 € hors taxes.

IV.-Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique.

" } }, "LEGIARTI000031768620": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031768620", "URL": "article/LEGI/ARTI/00/00/31/76/86/LEGIARTI000031768620.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033810834", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGIARTI000025062830", "@num": "53", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000027507241", "@num": "1", "#text": "Décret n°2013-463\r\n du 3 juin 2013 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000027506377", "@nortexte": "EFIE1308352D", "@numtexte": "2013-463", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGIARTI000029350560", "@num": "20", "#text": "LOI n°2014-891 du 8 août 2014 - art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000048769525", "@num": "82", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006305729", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025170078", "@num": "1695 quater", "#text": "Code général des impôts, CGI. - art. 1695 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029351864", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304451", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635659", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147100", "@fin": "2999-01-01", "#text": "Chapitre 00I ter : Transmission des déclarations par voie électronique", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306949", "@fin": "2001-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306950", "@fin": "2002-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306951", "@fin": "2005-02-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306952", "@fin": "2007-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306953", "@fin": "2010-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641643", "@fin": "2010-05-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201916", "@fin": "2010-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658072", "@fin": "2011-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380887", "@fin": "2011-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023517278", "@fin": "2012-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092378", "@fin": "2013-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169306", "@fin": "2013-06-07", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517523", "@fin": "2014-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169383", "@fin": "2014-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768598", "@fin": "2015-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2014-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768620", "@fin": "2018-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031816851", "@fin": "2016-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427297", "@fin": "2019-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364711", "@fin": "2019-12-30", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471321", "@fin": "2022-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524170", "@fin": "2020-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873162", "@fin": "2025-01-01", "@num": "1649 quater B quater", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049473721", "@fin": "2024-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042911177", "@fin": "2023-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826603", "@fin": "2027-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui appartiennent à l'une des catégories suivantes :

4° (Périmé)

5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A ou à l'article 223 A bis lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2° et 3°.

II. – Les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique.

III. – Les déclarations de taxe sur la valeur ajoutée, leurs annexes et les demandes de remboursement de crédit de cette taxe, ainsi que les déclarations de taxes assimilées aux taxes sur le chiffre d'affaires et leurs annexes sont souscrites par voie électronique.

IV. – Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique.

V. – L'état récapitulatif mentionné au III de l'article 289 B est souscrit par voie électronique. Toutefois, les assujettis bénéficiant du régime visé à l'article 293 B peuvent le déposer sur support papier.

" } }, "LEGIARTI000031816851": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-31", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031816851", "URL": "article/LEGI/ARTI/00/00/31/81/68/LEGIARTI000031816851.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 72 II de la loi n° 2015-1786 du 29 décembre 2015, le VII de l'article 1649 quater B quater du code général des impôts s'applique à compter d'une date fixée par décret, comprise entre le 1er janvier 2018 et le 31 décembre 2019.

I. ― Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui appartiennent à l'une des catégories suivantes :

4° (Périmé)

II. ― Les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique.

III. ― Les déclarations de taxe sur la valeur ajoutée, leurs annexes et les demandes de remboursement de crédit de cette taxe, ainsi que les déclarations de taxes assimilées aux taxes sur le chiffre d'affaires et leurs annexes sont souscrites par voie électronique.

IV. ― Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique.

VII. ― Les déclarations ou relevés mentionnés aux 1 et 3 du III de l'article 302 D, au deuxième alinéa du I de l'article 302 H ter, au deuxième alinéa du II de l'article 520 A, au deuxième alinéa de l'article 575 C et aux articles 568, 1618 septies et 1619 ainsi que les déclarations relatives à l'impôt sur les cercles et maisons de jeux prévu à l'article 1559 sont souscrits par voie électronique. Les opérateurs qui ne disposent pas, en raison de l'absence de couverture du lieu où ils sont établis par un ou plusieurs réseaux offrant un accès aux communications électroniques, d'un système d'information permettant d'accéder à internet, établissent ces déclarations ou relevés sur papier.

" } }, "LEGIARTI000036364459": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1501", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036364459", "URL": "article/LEGI/ARTI/00/00/36/36/44/LEGIARTI000036364459.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Voir l'article 310 M de l'annexe II.

(2) Cette disposition revêt un caractère interprétatif.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000596281", "#text": "Décret n°2002-923 du 6 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGITEXT000029918899", "#text": "DÉCRET n°2014-1520 du 16 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029917588", "@nortexte": "FCPE1321654D", "@numtexte": "2014-1520", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-16" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000027473825", "@num": "R122-27", "#text": "Code de la voirie routière - art. R122-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032143152", "@num": "R122-48", "#text": "Code de la voirie routière - art. R122-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366215", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364442", "@num": "1505", "#text": "Code général des impôts, CGI. - art. 1505 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366267", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306268", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306980", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029919486", "@num": "310 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191893", "@fin": "2999-01-01", "#text": "E : Dispositions communes aux établissements industriels et aux locaux commerciaux", "@debut": "1985-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188962", "@fin": "1979-07-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311732", "@fin": "1985-12-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311733", "@fin": "1989-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311734", "@fin": "2002-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311735", "@fin": "2002-03-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311736", "@fin": "2014-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949556", "@fin": "2014-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059987", "@fin": "2018-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364459", "@fin": "2999-01-01", "@num": "1501", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. – La valeur locative des autoroutes et de leurs dépendances à la date de référence de la révision est fixée selon le tarif suivant (2) :

4,85 € par mètre linéaire pour les voies de circulation, les échangeurs et les bretelles de raccordement ;

2 725,79 € pour chaque plate-forme de péage, y compris les auvents et les locaux de contrôle situés à proximité ; cette somme est augmentée de 1 166,54 € par voie de gare de péage.

III. – La valeur locative des postes d'amarrage dans les ports de plaisance à la date de la révision est fixée selon le tarif suivant :

– 110 € pour les ports maritimes de la Méditerranée ;

– 80 € pour les autres ports maritimes ;

– 55 € pour les ports non maritimes.

Les modalités d'application de cette modulation sont fixées par décret en Conseil d'Etat.

" } }, "LEGIARTI000036364483": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1497", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036364483", "URL": "article/LEGI/ARTI/00/00/36/36/44/LEGIARTI000036364483.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000006311723", "@num": "1496", "#text": "Code général des impôts, CGI. - art. 1496", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306251", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364442", "@num": "1505", "#text": "Code général des impôts, CGI. - art. 1505 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191803", "@fin": "2999-01-01", "#text": "B : Locaux d'habitation et à usage professionnel", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188760", "@fin": "1979-07-01", "@num": "1497", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306250", "@fin": "2018-01-01", "@num": "1497", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364483", "@fin": "2999-01-01", "@num": "1497", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation à l'article 1496 I, les locaux d'habitation qui présentent un caractère exceptionnel sont évalués dans les conditions prévues à l'article 1498, dans sa rédaction en vigueur le 31 décembre 2016.

" } }, "LEGIARTI000036364502": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1406", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036364502", "URL": "article/LEGI/ARTI/00/00/36/36/45/LEGIARTI000036364502.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000017937979", "#text": "Arrêté du 13 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017771165", "@nortexte": "BCFL0774355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-13" }, { "@id": "LEGIARTI000047135575", "@num": "Annexe", "#text": "Décret n°2009-721\n du 17 juin 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020763713", "@nortexte": "DEVE0911655D", "@numtexte": "2009-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-17" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000041463933", "#text": "Décret n°2010-1697\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332407", "@nortexte": "DEVR1021037D", "@numtexte": "2010-1697", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024933470", "#text": "Décret n°2011-1795\n du 6 décembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024932526", "@nortexte": "EFIE1116809D", "@numtexte": "2011-1795", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-06" }, { "@id": "LEGIARTI000025402875", "#text": "Décret n°2012-264 du 22 février 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025400331", "@nortexte": "EFIR1109328D", "@numtexte": "2012-264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-22" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000044981703", "@num": "L331-27", "#text": "Code de l'urbanisme - art. L331-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835797", "@num": "1382", "#text": "Code général des impôts, CGI. - art. 1382 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159818", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464803", "@num": "1502", "#text": "Code général des impôts, CGI. - art. 1502 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364426", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909580", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464797", "@num": "1518 E", "#text": "Code général des impôts, CGI. - art. 1518 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913769", "@num": "1635 quater G", "#text": "Code général des impôts, CGI. - art. 1635 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913666", "@num": "1729 C", "#text": "Code général des impôts, CGI. - art. 1729 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126412", "@num": "330 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 330 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024934486", "@num": "321 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024933532", "@num": "321 G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 G bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785488", "@num": "310-0 H bis", "#text": "Code général des impôts, annexe II, CGIANII. - 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R126-38 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036460170", "@num": "R352-4", "#text": "Code rural et de la pêche maritime - art. R352-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465468", "@num": "L175", "#text": "Livre des procédures fiscales - art. 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" } }, "LEGIARTI000036364711": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036364711", "URL": "article/LEGI/ARTI/00/00/36/36/47/LEGIARTI000036364711.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 199 V C de la loi n° 2018-1317 du 28 décembre 2018, les dispositions de l'article 1649 quater B quater telles qu'elles résultent du 6° du I dudit article s’appliquent aux impositions dont le fait générateur intervient à compter du 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGIARTI000036354036", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - 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I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui appartiennent à l'une des catégories suivantes :

4° (Périmé)

II.-Les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique.

IV.-Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique.

VI.-Les déclarations de résultats des sociétés immobilières non soumises à l'impôt sur les sociétés ainsi que leurs annexes sont souscrites par voie électronique.

VII.-Les déclarations ou relevés mentionnés aux 1 et 3 du III de l'article 302 D, au deuxième alinéa du I de l'article 302 H ter au deuxième alinéa de l'article 575 C et à l'article 568 ainsi que les déclarations relatives à l'impôt sur les maisons de jeux prévu à l'article 1559 sont souscrits par voie électronique. Les opérateurs qui ne disposent pas, en raison de l'absence de couverture du lieu où ils sont établis par un ou plusieurs réseaux offrant un accès aux communications électroniques, d'un système d'information permettant d'accéder à internet, établissent ces déclarations ou relevés sur papier.

VIII.-Les redevables mentionnés au II de l'article 117 quater et au I de l'article 125 A souscrivent leurs déclarations par voie électronique lorsqu'ils sont uniquement redevables des prélèvements mentionnés :

1° A l'article 117 quater ;

2° A l'article 125 A, sur les intérêts de comptes courants et sur les intérêts versés au titre des sommes mises à la disposition de la société dont les personnes physiques sont associées ou actionnaires et portées sur un compte bloqué individuel et sur les intérêts dus par les offices notariaux au titre des produits de compte de consignation, de dépôt spécifique et de titres consignés ;

3° A l'article L. 138-21 du code de la sécurité sociale, opérés sur les revenus soumis aux prélèvements mentionnés aux 1° et 2° du présent VIII.

IX.-Les redevables des prélèvements et retenues à la source prévus aux articles 117 quater, 119 bis, 125-0 A, 125 A et 1678 bis du présent code et à l'article L. 138-21 du code de la sécurité sociale souscrivent leurs déclarations par voie électronique.

X.-Les déclarations relatives à la retenue à la source mentionnée à l'article 1673 bis sont souscrites par voie électronique.

XI.-La déclaration récapitulative de réductions et crédits d'impôts prévue en matière d'impôt sur les sociétés, de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles est souscrite par voie électronique.

XII.-Les déclarations mentionnées aux articles 990 E et 990 F sont souscrites par voie électronique.

XIII.-La déclaration de crédit d'impôt pour dépenses de recherche mentionné à l'article 244 quater B est souscrite par voie électronique.

XIV.-Les déclarations de taxe sur les salaires sont souscrites par voie électronique.

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Conformément à l'article 15 III B de la loi n° 2016-1918 du 29 décembre 2016, le IX de l'article 1649 quater B quater du code général des impôts s'applique à compter d'une date fixée par décret et au plus tard à compter du 31 décembre 2019.

Le I de l'article 2 du décret n° 2018-756 du 28 août 2018 fixe la date d'application du IX dudit article aux déclarations souscrites au titre des revenus distribués à compter du 1er septembre 2018.

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I. – Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui appartiennent à l'une des catégories suivantes :

4° (Périmé)

II. – Les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique.

IV. – Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique.

VI. – Les déclarations de résultats des sociétés immobilières non soumises à l'impôt sur les sociétés ainsi que leurs annexes sont souscrites par voie électronique par les entreprises définies aux deuxième à dernier alinéas du I et par les sociétés dont le nombre d'associés est supérieur ou égal à 100.

VII. – Les déclarations ou relevés mentionnés aux 1 et 3 du III de l'article 302 D, au deuxième alinéa du I de l'article 302 H ter, au deuxième alinéa du II de l'article 520 A, au deuxième alinéa de l'article 575 C et aux articles 568, 1618 septies et 1619 ainsi que les déclarations relatives à l'impôt sur les cercles et maisons de jeux prévu à l'article 1559 sont souscrits par voie électronique. Les opérateurs qui ne disposent pas, en raison de l'absence de couverture du lieu où ils sont établis par un ou plusieurs réseaux offrant un accès aux communications électroniques, d'un système d'information permettant d'accéder à internet, établissent ces déclarations ou relevés sur papier.

VIII. – Les redevables mentionnés au II de l'article 117 quater et au I de l'article 125 A souscrivent leurs déclarations par voie électronique lorsqu'ils sont uniquement redevables des prélèvements mentionnés :

1° A l'article 117 quater ;

3° A l'article L. 138-21 du code de la sécurité sociale, opérés sur les revenus soumis aux prélèvements mentionnés aux 1° et 2° du présent VIII.

IX. – Les redevables des prélèvements et retenues à la source prévus aux articles 117 quater, 119 bis, 125-0 A, 125 A et 1678 bis du présent code et à l'article L. 138-21 du code de la sécurité sociale souscrivent leurs déclarations par voie électronique.

X. – Les déclarations relatives à la retenue à la source mentionnée à l'article 1673 bis sont souscrites par voie électronique.

XI. – La déclaration récapitulative de réductions et crédits d'impôts prévue en matière d'impôt sur les sociétés, de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles est souscrite par voie électronique.

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art. R126-38 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036460170", "@num": "R352-4", "#text": "Code rural et de la pêche maritime - art. R352-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465468", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191795", "@fin": "2999-01-01", "#text": "D : Déclaration des constructions nouvelles ainsi que des changements de consistance, d'affectation ou d'utilisation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179805", "@fin": "2999-01-01", "#text": "III : Dispositions communes aux taxes foncières sur les propriétés bâties et non bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049164588", "@fin": "1954-08-15", "@num": "1406", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604630", "@fin": "1979-07-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306078", "@fin": "2011-01-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373093", "@fin": "2018-01-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364502", "@fin": "2019-01-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992587", "@fin": "2020-01-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471070", "@fin": "2999-01-01", "@num": "1406", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les constructions nouvelles, ainsi que les changements de consistance ou d'affectation des propriétés bâties et non bâties, sont portés par les propriétaires à la connaissance de l'administration, dans les quatre-vingt-dix jours de leur réalisation définitive et selon les modalités fixées par décret. Il en est de même pour les changements d'utilisation des propriétés bâties mentionnées au I de l'article 1498 et pour les changements de méthode de détermination de la valeur locative en application des articles 1499-00 A ou 1500.

" } }, "LEGIARTI000041471070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1406", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041471070", "URL": "article/LEGI/ARTI/00/00/41/47/10/LEGIARTI000041471070.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000017937979", "#text": "Arrêté du 13 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017771165", "@nortexte": "BCFL0774355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-13" }, { "@id": "LEGIARTI000047135575", "@num": "Annexe", "#text": "Décret n°2009-721\n du 17 juin 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020763713", "@nortexte": "DEVE0911655D", "@numtexte": "2009-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-17" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000041463933", "#text": "Décret n°2010-1697\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332407", "@nortexte": "DEVR1021037D", "@numtexte": "2010-1697", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024933470", "#text": "Décret n°2011-1795\n du 6 décembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024932526", "@nortexte": "EFIE1116809D", "@numtexte": "2011-1795", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-06" }, { "@id": "LEGIARTI000025402875", "#text": "Décret n°2012-264 du 22 février 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025400331", "@nortexte": "EFIR1109328D", "@numtexte": "2012-264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-22" }, { "@id": "JORFARTI000039684083", "@num": "146", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 146", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046873549", "@num": "146", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 146 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000044981703", "@num": "L331-27", "#text": "Code de l'urbanisme - art. L331-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835797", "@num": "1382", "#text": "Code général des impôts, CGI. - art. 1382 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159818", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464803", "@num": "1502", "#text": "Code général des impôts, CGI. - art. 1502 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311741", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909580", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464797", "@num": "1518 E", "#text": "Code général des impôts, CGI. - art. 1518 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913769", "@num": "1635 quater G", "#text": "Code général des impôts, CGI. - art. 1635 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913666", "@num": "1729 C", "#text": "Code général des impôts, CGI. - art. 1729 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126412", "@num": "330 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 330 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024934486", "@num": "321 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024933532", "@num": "321 G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 G bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785488", "@num": "310-0 H bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050737774", "@num": "315 ter A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 315 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735724", "@num": "321 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 321 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006587274", "@num": "R126-38", "#text": "Code rural et de la pêche maritime - art. R126-38 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036460170", "@num": "R352-4", "#text": "Code rural et de la pêche maritime - art. R352-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465468", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191795", "@fin": "2999-01-01", "#text": "D : Déclaration des constructions nouvelles ainsi que des changements de consistance, d'affectation ou d'utilisation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179805", "@fin": "2999-01-01", "#text": "III : Dispositions communes aux taxes foncières sur les propriétés bâties et non bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049164588", "@fin": "1954-08-15", "@num": "1406", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604630", "@fin": "1979-07-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306078", "@fin": "2011-01-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373093", "@fin": "2018-01-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364502", "@fin": "2019-01-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992587", "@fin": "2020-01-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471070", "@fin": "2999-01-01", "@num": "1406", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les constructions nouvelles, ainsi que les changements de consistance ou d'affectation des propriétés bâties et non bâties, sont portés par les propriétaires à la connaissance de l'administration, dans les quatre-vingt-dix jours de leur réalisation définitive et selon les modalités fixées par décret. Il en est de même pour les changements d'utilisation des propriétés bâties mentionnées au I de l'article 1498, pour les changements de catégorie des propriétés bâties mentionnées au I de l'article 146 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 et pour les changements de méthode de détermination de la valeur locative en application des articles 1499-00 A ou 1500 du présent code.

" } }, "LEGIARTI000041471321": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000041471321", "URL": "article/LEGI/ARTI/00/00/41/47/13/LEGIARTI000041471321.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGIARTI000041473117", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000039793121", "@num": "150", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - 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I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui appartiennent à l'une des catégories suivantes :

4° (Périmé)

II.-Les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique.

IV.-Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique.

VI.-Les déclarations de résultats des sociétés immobilières non soumises à l'impôt sur les sociétés ainsi que leurs annexes sont souscrites par voie électronique.

1° A l'article 117 quater ;

3° A l'article L. 138-21 du code de la sécurité sociale, opérés sur les revenus soumis aux prélèvements mentionnés aux 1° et 2° du présent VIII.

X.-Les déclarations relatives à la retenue à la source mentionnée à l'article 1673 bis sont souscrites par voie électronique.

XII.-Les déclarations mentionnées aux articles 990 E et 990 F sont souscrites par voie électronique.

XIII.-La déclaration de crédit d'impôt pour dépenses de recherche mentionné à l'article 244 quater B est souscrite par voie électronique.

XIV.-Les déclarations de taxe sur les salaires sont souscrites par voie électronique.

XVI.-Un décret précise les autres déclarations qui sont souscrites par voie électronique, sous peine de l'application de l'article 1738.

" } }, "LEGIARTI000041524170": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041524170", "URL": "article/LEGI/ARTI/00/00/41/52/41/LEGIARTI000041524170.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au V de l’article 166 de la loi n° 2019-1479 du 28 décembre 2019, les dispositions de l'article 1649 quater B quater telles qu'elles résultent du 4° du II dudit article s'appliquent à compter d'une date fixée par décret, et au plus tard aux impositions dont le fait générateur intervient à compter du 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "JORFTEXT000028400921", "#text": "LOI n°2013-1279\n du 29 décembre 2013 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000039793243", "@num": "166", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 166 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000048769525", "@num": "82", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006305729", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867029", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307271", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307295", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308128", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311778", "@num": "1559", "#text": "Code général des impôts, CGI. - art. 1559 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312464", "@num": "1635 bis A", "#text": "Code général des impôts, CGI. - art. 1635 bis A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306784", "@num": "1635 bis AD", "#text": "Code général des impôts, CGI. - art. 1635 bis AD (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313532", "@num": "1673 bis", "#text": "Code général des impôts, CGI. - art. 1673 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313533", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - 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art. 223 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029351864", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304451", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021656510", "@num": "302 H ter", "#text": "Code général des impôts, CGI. - art. 302 H ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310076", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305693", "@num": "990 E", "#text": "Code général des impôts, CGI. - art. 990 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311289", "@num": "990 F", "#text": "Code général des impôts, CGI. - art. 990 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311299", "@num": "991", "#text": "Code général des impôts, CGI. - art. 991 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui appartiennent à l'une des catégories suivantes :

4° (Périmé)

II.-Les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique.

IV.-Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique.

VI.-Les déclarations de résultats des sociétés immobilières non soumises à l'impôt sur les sociétés ainsi que leurs annexes sont souscrites par voie électronique.

1° A l'article 117 quater ;

3° A l'article L. 138-21 du code de la sécurité sociale, opérés sur les revenus soumis aux prélèvements mentionnés aux 1° et 2° du présent VIII.

X.-Les déclarations relatives à la retenue à la source mentionnée à l'article 1673 bis sont souscrites par voie électronique.

XII.-Les déclarations mentionnées aux articles 990 E et 990 F sont souscrites par voie électronique.

XIII.-La déclaration de crédit d'impôt pour dépenses de recherche mentionné à l'article 244 quater B est souscrite par voie électronique.

XIV.-Les déclarations de taxe sur les salaires sont souscrites par voie électronique.

XV.-Les déclarations de la taxe sur les conventions d'assurance mentionnée à l'article 991, des taxes assimilées prévues aux articles 990 İ, 1635 bis A et 1635 bis AD, de la contribution forfaitaire annuelle mentionnée au V de l'article L. 426-1 du code des assurances et de la taxe mentionnée au IV de l'article 9 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 sont souscrites par voie électronique.

XVI.-Un décret précise les autres déclarations qui sont souscrites par voie électronique, sous peine de l'application de l'article 1738.

" } }, "LEGIARTI000042909605": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1499", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042909605", "URL": "article/LEGI/ARTI/00/00/42/90/96/LEGIARTI000042909605.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(2) Voir l'article 21 de l'annexe III.

(5) Voir l'article 310 K de l'annexe II.

Conformément au IV, A de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions s'appliquent aux impositions établies à compter de 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023363888", "@num": "34", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000037124402", "@num": "1", "#text": "Décret n°2018-535 du 28 juin 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037116568", "@nortexte": "ECOE1814952D", "@numtexte": "2018-535", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-28" }, { "@id": "LEGIARTI000042778425", "@num": "29", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000044115240", "@num": "2", "#text": "Décret n°2021-1242 du 28 septembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044111420", "@nortexte": "TERB2117470D", "@numtexte": "2021-1242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-28" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000050738150", "#text": "Arrêté du 4 décembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050734387", "@num": "1", "#text": "Décret n°2024-1162 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733392", "@nortexte": "BCPE2427855D", "@numtexte": "2024-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364469", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058696", "@num": "1499-0 A", "#text": "Code général des impôts, CGI. - art. 1499-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992536", "@num": "1500", "#text": "Code général des impôts, CGI. - art. 1500 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366267", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663379", "@num": "310 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294855", "@num": "310 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663405", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294952", "@num": "333 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520039", "@num": "324 AE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 324 AE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735724", "@num": "321 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 321 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191805", "@fin": "2009-01-01", "#text": "D : Etablissements industriels (1)", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000020058698", "@fin": "2999-01-01", "#text": "D : Etablissements industriels", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188922", "@fin": "1979-07-01", "@num": "1499", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306253", "@fin": "2021-01-01", "@num": "1499", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042909605", "@fin": "2999-01-01", "@num": "1499", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La valeur locative des immobilisations industrielles passibles de la taxe foncière sur les propriétés bâties est déterminée en appliquant au prix de revient de leurs différents éléments, revalorisé à l'aide des coefficients (2) qui avaient été prévus pour la révision des bilans, des taux d'intérêt.

Avant application éventuelle de ces coefficients, le prix de revient des sols et terrains est majoré de 3 % pour chaque année écoulée depuis l'entrée du bien dans le patrimoine du propriétaire.

Les taux d'intérêt mentionnés au premier alinéa sont égaux à :
\n
\n 1° 4 % pour les sols et terrains ;
\n
\n 2° 6 % pour les constructions et installations.
\n
\n Sont appliqués au taux d'intérêt mentionné au 2°, les taux d'abattement suivants :
\n
\n a) 25 % en ce qui concerne les biens acquis ou créés avant le 1er janvier 1976 ;
\n
\n b) 33,33 % en ce qui concerne les biens acquis ou créés à partir de cette date.

Une déduction complémentaire est, en outre, accordée à certaines catégories d'établissements en raison de leur caractère exceptionnel, apprécié d'après la nature des opérations qui y sont faites ; ces catégories d'établissements sont déterminées par un décret en Conseil d'Etat qui fixe également les limites et conditions d'application de la déduction (5).

" } }, "LEGIARTI000042911177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042911177", "URL": "article/LEGI/ARTI/00/00/42/91/11/LEGIARTI000042911177.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au V de l’article 166 de la loi n° 2019-1479 du 28 décembre 2019 dans sa rédaction issue de l'article 80 de la loi n° 2022-1726 du 30 décembre 2022, les dispositions de l'article 1649 quater B quater telles qu'elles résultent du 4° du II dudit article s'appliquent à compter d'une date fixée par décret, et au plus tard aux impositions dont le fait générateur intervient à compter du 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "JORFTEXT000028400921", "#text": "LOI n° 2013-1279 du 29 décembre 2013", "@sens": "source", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042778483", "@num": "64", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000046852392", "@num": "55", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048769525", "@num": "82", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006305729", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867029", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307271", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307295", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308128", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311778", "@num": "1559", "#text": "Code général des impôts, CGI. - art. 1559", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312464", "@num": "1635 bis A", "#text": "Code général des impôts, CGI. - art. 1635 bis A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306790", "@num": "1635 bis AD", "#text": "Code général des impôts, CGI. - art. 1635 bis AD (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313532", "@num": "1673 bis", "#text": "Code général des impôts, CGI. - art. 1673 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313533", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025170078", "@num": "1695 quater", "#text": "Code général des impôts, CGI. - art. 1695 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314328", "@num": "1738", "#text": "Code général des impôts, CGI. - art. 1738", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029351864", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304451", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021656510", "@num": "302 H ter", "#text": "Code général des impôts, CGI. - art. 302 H ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913867", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305693", "@num": "990 E", "#text": "Code général des impôts, CGI. - art. 990 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311289", "@num": "990 F", "#text": "Code général des impôts, CGI. - art. 990 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311299", "@num": "991", "#text": "Code général des impôts, CGI. - art. 991", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635659", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741143", "@num": "L138-21", "#text": "Code de la sécurité sociale. - art. L138-21", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025063638", "@num": "L426-1", "#text": "Code des assurances - art. L426-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147100", "@fin": "2999-01-01", "#text": "Chapitre 00I ter : Transmission des déclarations par voie électronique", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306949", "@fin": "2001-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306950", "@fin": "2002-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306951", "@fin": "2005-02-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306952", "@fin": "2007-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": 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"@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui appartiennent à l'une des catégories suivantes :

4° (Périmé)

II.-Les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique.

IV.-(Abrogé).

VI.-Les déclarations de résultats des sociétés immobilières non soumises à l'impôt sur les sociétés ainsi que leurs annexes sont souscrites par voie électronique.

VII.-Les déclarations mentionnées à l'article 568 ainsi que les déclarations relatives à l'impôt sur les maisons de jeux prévu à l'article 1559 sont souscrites par voie électronique. Les opérateurs qui ne disposent pas, en raison de l'absence de couverture du lieu où ils sont établis par un ou plusieurs réseaux offrant un accès aux communications électroniques, d'un système d'information permettant d'accéder à internet, établissent ces déclarations sur papier.

1° A l'article 117 quater ;

3° A l'article L. 138-21 du code de la sécurité sociale, opérés sur les revenus soumis aux prélèvements mentionnés aux 1° et 2° du présent VIII.

X.-Les déclarations relatives à la retenue à la source mentionnée à l'article 1673 bis sont souscrites par voie électronique.

XII.-Les déclarations mentionnées aux articles 990 E et 990 F sont souscrites par voie électronique.

XIII.-La déclaration de crédit d'impôt pour dépenses de recherche mentionné à l'article 244 quater B est souscrite par voie électronique.

XIV.-Les déclarations de taxe sur les salaires sont souscrites par voie électronique.

XV.-Les déclarations de la taxe sur les conventions d'assurance mentionnée à l'article 991, des taxes assimilées prévues aux articles 990 I, 1635 bis A et 1635 bis AD et de la contribution forfaitaire annuelle mentionnée au V de l'article L. 426-1 du code des assurances sont souscrites par voie électronique.

XVI.-Un décret précise les autres déclarations qui sont souscrites par voie électronique, sous peine de l'application de l'article 1738.

\n
" } }, "LEGIARTI000044873162": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044873162", "URL": "article/LEGI/ARTI/00/00/44/87/31/LEGIARTI000044873162.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

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I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui appartiennent à l'une des catégories suivantes :

4° (Périmé)

II.-Les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique.

IV.-Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique.

VI.-Les déclarations de résultats des sociétés immobilières non soumises à l'impôt sur les sociétés ainsi que leurs annexes sont souscrites par voie électronique.

1° A l'article 117 quater ;

3° A l'article L. 138-21 du code de la sécurité sociale, opérés sur les revenus soumis aux prélèvements mentionnés aux 1° et 2° du présent VIII.

X.-Les déclarations relatives à la retenue à la source mentionnée à l'article 1673 bis sont souscrites par voie électronique.

XII.-Les déclarations mentionnées aux articles 990 E et 990 F sont souscrites par voie électronique.

XIII.-La déclaration de crédit d'impôt pour dépenses de recherche mentionné à l'article 244 quater B est souscrite par voie électronique.

XIV.-Les déclarations de taxe sur les salaires sont souscrites par voie électronique.

XVI.-Un décret précise les autres déclarations qui sont souscrites par voie électronique, sous peine de l'application de l'article 1738.

" } }, "LEGIARTI000045913738": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1635 quater B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045913738", "URL": "article/LEGI/ARTI/00/00/45/91/37/LEGIARTI000045913738.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.

Les opérations d'aménagement et les opérations de construction, de reconstruction et d'agrandissement des bâtiments, installations ou aménagements de toute nature soumises à un régime d'autorisation en vertu du code de l'urbanisme donnent lieu au paiement de la taxe d'aménagement mentionnée à l'article 1635 quater A, sous réserve des articles 1635 quater D et 1635 quater E.
\n
\n Donnent également lieu au paiement de la taxe d'aménagement les opérations de construction soumises à déclaration préalable ou à permis de construire qui ont pour effet de changer la destination des locaux mentionnés au 3° du I de l'article 1635 quater D.

" } }, "LEGIARTI000045913742": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1635 quater D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045913742", "URL": "article/LEGI/ARTI/00/00/45/91/37/LEGIARTI000045913742.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.

" }, "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" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGITEXT000046538743", "#text": "Décret n°2022-1412 du 7 novembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046538088", "@nortexte": "ECOE2220120D", "@numtexte": "2022-1412", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-07" }, { "@id": "LEGIARTI000046538757", "@num": "1", "#text": "Décret n°2022-1412 du 7 novembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046538088", "@nortexte": "ECOE2220120D", "@numtexte": "2022-1412", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-07" }, { "@id": "LEGIARTI000047278720", "@num": "1", "#text": "Décret n°2023-165 du 7 mars 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047277930", "@nortexte": "ECOE2233289D", "@numtexte": "2023-165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-03-07" }, { "@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": "LEGIARTI000006304347", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304511", "@num": "296 ter", "#text": "Code général des impôts, CGI. - art. 296 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047278797", "@num": "318 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047278815", "@num": "318 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047278818", "@num": "318 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047278821", "@num": "318 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046538972", "@num": "328 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031210110", "@num": "L102-12", "#text": "Code de l'urbanisme - art. L102-12", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031210209", "@num": "L111-15", "#text": "Code de l'urbanisme - art. L111-15", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815419", "@num": "L311-1", "#text": "Code de l'urbanisme - art. L311-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020442536", "@num": "L332-11-3", "#text": "Code de l'urbanisme - art. L332-11-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825293", "@num": "L423-1-1", "#text": "Code de la construction et de l'habitation. - art. L423-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825754", "@num": "L481-1", "#text": "Code de la construction et de l'habitation. - art. L481-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045912585", "@fin": "2999-01-01", "#text": "Sous-section 3 : Exonérations de plein droit et facultatives", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045913742", "@fin": "2024-01-01", "@num": "1635 quater D", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048834015", "@fin": "2024-06-02", "@num": "1635 quater D", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050193341", "@fin": "2999-01-01", "@num": "1635 quater D", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Sont exonérés de la taxe d'aménagement :
\n
1° Les constructions et aménagements destinés à être affectés à un service public ou d'utilité publique, dont la liste est fixée par décret en Conseil d'Etat. Le bénéfice de l'exonération est subordonné à la condition que l'organisme constructeur s'engage, pour lui et ses ayants cause, à conserver à la construction la même affectation pendant une durée minimale de cinq ans à compter de l'achèvement de cette construction ;
\n
2° Les constructions de locaux d'habitation et d'hébergement ainsi que de leurs annexes mentionnés aux articles 278 sexies et 296 ter et, en Guyane et à Mayotte, les constructions de mêmes locaux, dès lors qu'elles sont financées dans des conditions définies par décret ;
\n
3° Dans les exploitations et coopératives agricoles, les surfaces de plancher des serres de production, celles des locaux destinés à abriter les récoltes, à héberger les animaux, à ranger et à entretenir le matériel agricole, celles des locaux de production et de stockage des produits à usage agricole, ainsi que celles des locaux de transformation et de conditionnement des produits provenant de l'exploitation ;
\n
4° Dans les centres équestres de loisir, les surfaces des bâtiments affectées aux activités équestres ;
\n
5° Les constructions et aménagements réalisés dans les périmètres des opérations d'intérêt national prévues à l'article L. 102-12 du code de l'urbanisme lorsque le coût des équipements publics, dont la liste est fixée par décret en Conseil d'Etat, a été mis à la charge des constructeurs ou des aménageurs ;
\n
6° Les constructions et aménagements réalisés dans les zones d'aménagement concerté mentionnées à l'article L. 311-1 du code de l'urbanisme, lorsque le coût des équipements publics, dont la liste est fixée par un décret en Conseil d'Etat, a été mis à la charge des constructeurs ou des aménageurs. Cette liste peut être complétée par une délibération du conseil municipal ou de l'organe délibérant de l'établissement public de coopération intercommunale valable pour une durée minimale de trois ans ;
\n
7° Les constructions et aménagements réalisés dans les périmètres délimités par une convention de projet urbain partenarial prévue à l'article L. 332-11-3 du code de l'urbanisme, dans les limites de durée mentionnées dans cette convention, en application de l'article L. 332-11-4 du même code ;
\n
8° Les aménagements prescrits par un plan de prévention des risques naturels prévisibles, un plan de prévention des risques technologiques ou un plan de prévention des risques miniers sur des biens construits ou aménagés conformément aux dispositions du code de l'urbanisme avant l'approbation de ce plan et mis à la charge des propriétaires ou exploitants de ces biens ;
\n
9° La reconstruction sur un même terrain, soit à l'identique d'un bâtiment détruit ou démoli depuis moins de dix ans dans les conditions prévues à l'article L. 111-15 du code de l'urbanisme, sous réserve du 2° de l'article 1635 quater S du présent code, soit de locaux sinistrés comprenant, à surface de plancher égale, des aménagements rendus nécessaires en application des dispositions d'urbanisme, ainsi que la reconstruction, sur d'autres terrains de la même commune ou des communes limitrophes, de bâtiments de même nature que des locaux sinistrés dont le terrain d'implantation a été reconnu comme extrêmement dangereux et classé inconstructible. Lorsque la reconstruction porte sur des locaux sinistrés, le contribuable justifie que les indemnités versées en réparation des dommages occasionnés à l'immeuble ne comprennent pas le montant de la taxe d'aménagement normalement exigible sur les reconstructions ;
\n
10° Les constructions dont la surface est inférieure ou égale à 5 mètres carrés ;
\n
11° Les surfaces annexes, à usage de stationnement, aménagées au-dessus ou en-dessous des immeubles ou intégrées au bâti, dans un plan vertical.
\n
II.-Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 du code de la construction et de l'habitation, les sociétés d'économie mixte mentionnées à l'article L. 481-1 du même code et les sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré mentionnées à l'article L. 423-1-1 du même code sont exonérés au titre du 2° du I du présent article :
\n
1° Pour les constructions réalisées au titre du service d'intérêt général défini aux neuvième à treizième alinéas de l'article L. 411-2 du code de la construction et de l'habitation ;
\n
2° Pour les autres constructions, sous réserve du respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis.
\n
Le bénéfice des exonérations prévues au 3° et 4° du I du présent article est subordonné respectivement au respect du règlement (UE) n° 1408/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis dans le secteur de l'agriculture et du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis.
\n
III.-Les exonérations prévues aux 5° à 7° du I du présent article ne s'appliquent pas à la part de la taxe d'aménagement instituée, le cas échéant, par les départements ou par la région d'Ile-de-France.

" } }, "LEGIARTI000045913744": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1635 quater E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045913744", "URL": "article/LEGI/ARTI/00/00/45/91/37/LEGIARTI000045913744.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.

I.-Par délibération prise dans les conditions prévues au VI de l'article 1639 A bis, les organes délibérants des communes ou des établissements publics de coopération intercommunale à fiscalité propre, les conseils départementaux et le conseil régional d'Ile-de-France peuvent exonérer de la taxe d'aménagement partiellement ou totalement, pour la part leur revenant, chacune des catégories de construction ou aménagement suivantes :
\n
\n 1° Les locaux d'habitation et d'hébergement mentionnés au 1° du I de l'article 1635 quater I qui ne bénéficient pas de l'exonération prévue au 2° du I de l'article 1635 quater D ;
\n
\n 2° Dans la limite de 50 % de leur surface, les surfaces des locaux à usage d'habitation principale qui ne bénéficient pas de l'abattement mentionné au 2° du I de l'article 1635 quater I et qui sont financés à l'aide du prêt ne portant pas intérêt prévu à l'article L. 31-10-1 du code de la construction et de l'habitation ;
\n
\n 3° Les locaux industriels et à usage artisanal mentionnés au 3° du I de l'article 1635 quater I ;
\n
\n 4° Les commerces de détail d'une surface de vente inférieure à 400 mètres carrés ;
\n
\n 5° Les immeubles classés ou inscrits au titre des monuments historiques ;
\n
\n 6° Les abris de jardin, les serres de jardin destinées à un usage non professionnel dont la surface est inférieure ou égale à 20 mètres carrés, les pigeonniers et colombiers soumis à déclaration préalable ;
\n
\n 7° Les maisons de santé mentionnées à l'article L. 6323-3 du code de la santé publique.
\n
\n II.-Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 du code de la construction et de l'habitation, les sociétés d'économie mixte mentionnées à l'article L. 481-1 du même code et les sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré mentionnées à l'article L. 423-1-1 du même code sont exonérés au titre du 1° du I du présent article :
\n
\n 1° Pour les constructions ou aménagements réalisés au titre du service d'intérêt général défini aux neuvième à treizième alinéas de l'article L. 411-2 du code de la construction et de l'habitation ;
\n
\n 2° Pour les autres constructions ou aménagements, sous réserve du respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis.
\n
\n Le bénéfice de l'exonération prévue aux 3°, 4° et 7° du I du présent article est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis.
\n
\n III.-Pour les autorisations d'urbanisme délivrées à compter du 1er janvier 2017, les exonérations adoptées par la métropole de Lyon s'appliquent simultanément à la part de taxe d'aménagement perçue en application du 1° du 1 du IX de l'article 1379-0 bis du présent code et à celle qui lui revient en application du II de l'article 1586.
\n
\n IV.-Pour les autorisations d'urbanisme délivrées à compter du 1er janvier 2020, les exonérations adoptées par la Ville de Paris relatives à la part de taxe d'aménagement perçue en application du 16° du I de l'article 1379 s'appliquent également à celle qui lui revient en application du II de l'article 1586.

" } }, "LEGIARTI000045913771": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1635 quater H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-06-03", "DATE_DEBUT": "2022-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045913771", "URL": "article/LEGI/ARTI/00/00/45/91/37/LEGIARTI000045913771.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.

L'assiette de la taxe d'aménagement est constituée par :
\n
\n 1° Le produit de la surface de la construction par la valeur par mètre carré de cette surface, fixée forfaitairement à 820 € pour les communes situées hors de la région d'Ile-de-France et à 929 € pour les communes situées dans la région d'Ile-de-France.
\n
\n La surface de la construction s'entend de la somme des surfaces de plancher de chaque niveau clos et couvert, calculées à partir du nu intérieur des façades du bâtiment dans des conditions définies par décret.
\n
\n Les valeurs par mètre carré sont actualisées au 1er janvier de chaque année en fonction du dernier indice du coût de la construction publié par l'Institut national de la statistique et des études économiques. Les valeurs sont arrondies, s'il y a lieu, à l'euro inférieur ;
\n
\n 2° La valeur des aménagements et installations, fixée forfaitairement dans les conditions prévues à l'article 1635 quater J.

" } }, "LEGIARTI000045913814": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1635 quater P", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045913814", "URL": "article/LEGI/ARTI/00/00/45/91/38/LEGIARTI000045913814.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.

Le redevable de la taxe d'aménagement déclare, suivant des modalités définies par décret, les éléments nécessaires à l'établissement de celle-ci dans les quatre-vingt-dix jours à compter de la date à laquelle la taxe devient exigible.
\n
\n Le redevable des acomptes de taxe d'aménagement déclare, suivant des modalités définies par décret, les éléments nécessaires à l'établissement de ceux-ci avant le septième mois qui suit celui de la délivrance de l'autorisation d'urbanisme.

" } }, "LEGIARTI000046223008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "344 N", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-12-06", "DATE_DEBUT": "2022-08-29" } }, "META_COMMUN": { "ID": "LEGIARTI000046223008", "URL": "article/LEGI/ARTI/00/00/46/22/30/LEGIARTI000046223008.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000006306078", "@num": "1406", "#text": "Code général des impôts, CGI. - art. 1406", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306250", "@num": "1497", "#text": "Code général des impôts, CGI. - art. 1497", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306253", "@num": "1499", "#text": "Code général des impôts, CGI. - art. 1499", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311732", "@num": "1501", "#text": "Code général des impôts, CGI. - art. 1501", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912498", "@num": "1635 quater B", "#text": "Code général des impôts, CGI. - art. 1635 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912500", "@num": "1635 quater C", "#text": "Code général des impôts, CGI. - art. 1635 quater C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912504", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912506", "@num": "1635 quater E", "#text": "Code général des impôts, CGI. - art. 1635 quater E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912514", "@num": "1635 quater G", "#text": "Code général des impôts, CGI. - art. 1635 quater G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912518", "@num": "1635 quater H", "#text": "Code général des impôts, CGI. - art. 1635 quater H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912520", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912538", "@num": "1635 quater P", "#text": "Code général des impôts, CGI. - art. 1635 quater P", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306949", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913443", "@num": "235 ter ZG", "#text": "Code général des impôts, CGI. - art. 235 ter ZG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046223006", "@fin": "2999-01-01", "#text": "Chapitre VI : Obligations déclaratives relatives à la taxe d'aménagement et à la taxe d'archéologie préventive", "@debut": "2022-08-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133761", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114434", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000046223008", "@fin": "2024-12-06", "@num": "344 N", "@etat": "MODIFIE", "@debut": "2022-08-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050735686", "@fin": "2999-01-01", "@num": "344 N", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La déclaration prévue au premier alinéa de l'article 1635 quater P du code général des impôts et au VII de l'article 235 ter ZG du même code contient les informations suivantes :

1° Les éléments précisant l'identité et les coordonnées du ou des redevables mentionnés aux articles 1635 quater C et au II de l'article 235 ter ZG du même code, notamment la date et lieu de naissance s'agissant d'une personne physique et le numéro SIRET s'agissant d'une personne morale ;

2° Les éléments d'identification et de localisation de l'opération imposable mentionnée à l'article 1635 quater B du code général des impôts, notamment le numéro et la date de délivrance de l'autorisation d'urbanisme ou de déclaration préalable, complété de l'adresse, de la situation juridique, de la superficie et de la référence des parcelles cadastrales, préfixe, section et numéro du ou des terrains concernés ;

3° La nature de l'opération, et le cas échéant, le changement de destination du bien ou l'impact sur le sous-sol ;

4° Le cas échéant, si le redevable est titulaire d'un certificat d'urbanisme, le numéro du certificat et la date de délivrance ;

5° Les éléments permettant de déterminer les conditions d'application des exonérations prévues aux articles 1635 quater D et 1635 quater E du code général des impôts et de l'abattement prévu à l'article 1635 quater I du même code ainsi que, le cas échéant, de l'exonération prévue au 2° du III de l'article 235 ter ZG du même code ;

6° Les surfaces des constructions définies au 1° de l'article 1635 quater H du code général des impôts et les surfaces des démolitions ;

7° Les éléments permettant de déterminer la valeur des aménagements et installations mentionnés au 2° de l'article 1635 quater H du même code ;

8° La date d'achèvement des opérations imposables définie au 1° de l'article 1635 quater G du même code.

II.-Lorsque le redevable de la taxe d'aménagement et de la taxe d'archéologie préventive au titre de l'opération imposable mentionnée au 2° du présent I est également soumis aux obligations déclaratives prévues à l'article 1406 du code général des impôts, les éléments prévus au I sont déclarés à l'appui de la déclaration prévue au premier alinéa de l'article 321 E.

III.-1° En application des dispositions du XVI de l'article 1649 quater B quater du code général des impôts, la déclaration prévue au I ou au II est souscrite par voie électronique au moyen d'un téléservice mis à disposition par l'administration depuis une plateforme dédiée.

2° Les dispositions du 1° du présent III ne sont pas applicables aux redevables personnes physiques dont la résidence principale n'est pas équipée d'un accès à internet ou qui indiquent à l'administration ne pas être en mesure de souscrire cette déclaration par voie électronique ainsi qu'aux redevables dont les opérations imposables concernent des locaux dont la valeur locative est évaluée dans les conditions prévues aux articles 1497,1499 et 1501 du code général des impôts.

3° Lorsque la déclaration n'est pas souscrite par voie électronique, elle est établie conformément à un modèle fixé par l'administration et déposée auprès du service des impôts du lieu de situation des biens.

" } }, "LEGIARTI000046223010": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "344 O", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-08-29" } }, "META_COMMUN": { "ID": "LEGIARTI000046223010", "URL": "article/LEGI/ARTI/00/00/46/22/30/LEGIARTI000046223010.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000006306250", "@num": "1497", "#text": "Code général des impôts, CGI. - art. 1497", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306253", "@num": "1499", "#text": "Code général des impôts, CGI. - art. 1499", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311732", "@num": "1501", "#text": "Code général des impôts, CGI. - art. 1501", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045912538", "@num": "1635 quater P", "#text": "Code général des impôts, CGI. - art. 1635 quater P", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046223006", "@fin": "2999-01-01", "#text": "Chapitre VI : Obligations déclaratives relatives à la taxe d'aménagement et à la taxe d'archéologie préventive", "@debut": "2022-08-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133761", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114434", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046223010", "@fin": "2999-01-01", "@num": "344 O", "@etat": "VIGUEUR", "@debut": "2022-08-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La déclaration prévue au deuxième alinéa de l'article 1635 quater P du code général des impôts contient les informations prévues aux 1° à 6° du I de l'article 344 N.

II.-1° La déclaration est obligatoirement souscrite par voie électronique auprès du service des impôts du lieu de situation des biens.

2° Les dispositions du 1° du présent II ne sont pas applicables aux redevables dont les opérations imposables concernent des locaux dont la valeur locative est évaluée dans les conditions prévues aux articles 1497,1499 et 1501 du code général des impôts.

" } }, "LEGIARTI000046869253": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1635 quater E", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046869253", "URL": "article/LEGI/ARTI/00/00/46/86/92/LEGIARTI000046869253.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VII, E de l’article 65 de la loi n° 2022-1726 du 30 décembre 2022, ces dispositions entrent en vigueur le 1er janvier 2024 et s'appliquent aux opérations pour lesquelles le fait générateur de la taxe d'aménagement intervient à compter de cette date.

Se reporter aux conditions d'application prévues au VI, 2° de l’article 65 de la loi n° 2022-1726 du 30 décembre 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046198141", "@num": "1", "#text": "Arrêté du 17 août 2022 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000046414485", "@num": "1", "#text": "Arrêté du 12 octobre 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046852418", "@num": "65", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 65 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045912585", "@fin": "2999-01-01", "#text": "Sous-section 3 : Exonérations de plein droit et facultatives", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045913744", "@fin": "2024-01-01", "@num": "1635 quater E", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046869253", "@fin": "2023-12-31", "@num": "1635 quater E", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048834012", "@fin": "2024-06-02", "@num": "1635 quater E", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641230", "@fin": "2999-01-01", "@num": "1635 quater E", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

8° Les constructions et aménagements réalisés sur des terrains réhabilités en application des articles L. 512-6-1, L. 512-7-6, L. 512-12-1 ou L. 556-1 du code de l'environnement ou situés dans un secteur d'information sur les sols prévu à l'article L. 125-6 du même code.
\n
\nII.-Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 du code de la construction et de l'habitation, les sociétés d'économie mixte mentionnées à l'article L. 481-1 du même code et les sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré mentionnées à l'article L. 423-1-1 du même code sont exonérés au titre du 1° du I du présent article :
\n
\n1° Pour les constructions ou aménagements réalisés au titre du service d'intérêt général défini aux neuvième à treizième alinéas de l'article L. 411-2 du code de la construction et de l'habitation ;
\n
\n2° Pour les autres constructions ou aménagements, sous réserve du respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis.
\n
\nLe bénéfice de l'exonération prévue aux 3°, 4° et 7° du I du présent article est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis.
\n
\nIII.-Pour les autorisations d'urbanisme délivrées à compter du 1er janvier 2017, les exonérations adoptées par la métropole de Lyon s'appliquent simultanément à la part de taxe d'aménagement perçue en application du 1° du 1 du IX de l'article 1379-0 bis du présent code et à celle qui lui revient en application du II de l'article 1586.
\n
\nIV.-Pour les autorisations d'urbanisme délivrées à compter du 1er janvier 2020, les exonérations adoptées par la Ville de Paris relatives à la part de taxe d'aménagement perçue en application du 16° du I de l'article 1379 s'appliquent également à celle qui lui revient en application du II de l'article 1586.

" } }, "LEGIARTI000047623411": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1635 quater H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-06-02", "DATE_DEBUT": "2023-06-03" } }, "META_COMMUN": { "ID": "LEGIARTI000047623411", "URL": "article/LEGI/ARTI/00/00/47/62/34/LEGIARTI000047623411.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l’article 16 de l'ordonnance n° 2022-883 du 14 juin 2022.

L'assiette de la taxe d'aménagement est constituée par :
\n
\n1° Le produit de la surface de la construction par la valeur par mètre carré de cette surface, fixée forfaitairement à 885 € pour les communes situées hors de la région d'Ile-de-France et à 1 003 € pour les communes situées dans la région d'Ile-de-France.
\n
\nLa surface de la construction s'entend de la somme des surfaces de plancher de chaque niveau clos et couvert, calculées à partir du nu intérieur des façades du bâtiment dans des conditions définies par décret.
\n
\nLes valeurs par mètre carré sont actualisées au 1er janvier de chaque année en fonction du dernier indice du coût de la construction publié par l'Institut national de la statistique et des études économiques. Les valeurs sont arrondies, s'il y a lieu, à l'euro inférieur ;
\n
\n2° La valeur des aménagements et installations, fixée forfaitairement dans les conditions prévues à l'article 1635 quater J.

" } }, "LEGIARTI000048826603": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2027-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048826603", "URL": "article/LEGI/ARTI/00/00/48/82/66/LEGIARTI000048826603.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 82 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "JORFTEXT000028400921", "#text": "LOI n° 2013-1279 du 29 décembre 2013", "@sens": "source", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000048769525", "@num": "82", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000048769525", "@num": "82", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006305729", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867029", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307271", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307295", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308128", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311778", "@num": "1559", "#text": "Code général des impôts, CGI. - art. 1559", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848636", "@num": "1635 bis A", "#text": "Code général des impôts, CGI. - art. 1635 bis A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306784", "@num": "1635 bis AD", "#text": "Code général des impôts, CGI. - art. 1635 bis AD", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313532", "@num": "1673 bis", "#text": "Code général des impôts, CGI. - art. 1673 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313533", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025170078", "@num": "1695 quater", "#text": "Code général des impôts, CGI. - art. 1695 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314328", "@num": "1738", "#text": "Code général des impôts, CGI. - art. 1738", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029351864", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826837", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021656510", "@num": "302 H ter", "#text": "Code général des impôts, CGI. - art. 302 H ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305693", "@num": "990 E", "#text": "Code général des impôts, CGI. - art. 990 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311289", "@num": "990 F", "#text": "Code général des impôts, CGI. - art. 990 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311299", "@num": "991", "#text": "Code général des impôts, CGI. - art. 991", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635659", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741143", "@num": "L138-21", "#text": "Code de la sécurité sociale. - art. L138-21", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025063638", "@num": "L426-1", "#text": "Code des assurances - art. L426-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147100", "@fin": "2999-01-01", "#text": "Chapitre 00I ter : Transmission des déclarations par voie électronique", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306949", "@fin": "2001-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306950", "@fin": "2002-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306951", "@fin": "2005-02-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306952", "@fin": "2007-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306953", "@fin": "2010-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641643", "@fin": "2010-05-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201916", "@fin": "2010-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658072", "@fin": "2011-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380887", "@fin": "2011-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023517278", "@fin": "2012-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092378", "@fin": "2013-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169306", "@fin": "2013-06-07", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517523", "@fin": "2014-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169383", "@fin": "2014-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768598", "@fin": "2015-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2014-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768620", "@fin": "2018-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031816851", "@fin": "2016-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427297", "@fin": "2019-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364711", "@fin": "2019-12-30", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471321", "@fin": "2022-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524170", "@fin": "2020-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873162", "@fin": "2025-01-01", "@num": "1649 quater B quater", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049473721", "@fin": "2024-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042911177", "@fin": "2023-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826603", "@fin": "2027-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui appartiennent à l'une des catégories suivantes :

4° (Périmé)

II.-Les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique.

IV.-Les déclarations de cotisation sur la valeur ajoutée des entreprises sont obligatoirement souscrites par voie électronique.

V.-L'état récapitulatif mentionné au III de l'article 289 B est souscrit par voie électronique. Toutefois, les assujettis bénéficiant d'une franchise mentionnée aux articles 293 B ou 293 B bis peuvent le déposer sur support papier.

VI.-Les déclarations de résultats des sociétés immobilières non soumises à l'impôt sur les sociétés ainsi que leurs annexes sont souscrites par voie électronique.

1° A l'article 117 quater ;

3° A l'article L. 138-21 du code de la sécurité sociale, opérés sur les revenus soumis aux prélèvements mentionnés aux 1° et 2° du présent VIII.

X.-Les déclarations relatives à la retenue à la source mentionnée à l'article 1673 bis sont souscrites par voie électronique.

XII.-Les déclarations mentionnées aux articles 990 E et 990 F sont souscrites par voie électronique.

XIII.-La déclaration de crédit d'impôt pour dépenses de recherche mentionné à l'article 244 quater B est souscrite par voie électronique.

XIV.-Les déclarations de taxe sur les salaires sont souscrites par voie électronique.

XVI.-Un décret précise les autres déclarations qui sont souscrites par voie électronique, sous peine de l'application de l'article 1738.

" } }, "LEGIARTI000048834012": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1635 quater E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-06-02", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048834012", "URL": "article/LEGI/ARTI/00/00/48/83/40/LEGIARTI000048834012.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du IV de l’article 105 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions s'appliquent aux opérations pour lesquelles le fait générateur de la taxe d'aménagement intervient à compter du 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046198141", "@num": "1", "#text": "Arrêté du 17 août 2022 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000046414485", "@num": "1", "#text": "Arrêté du 12 octobre 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000048826046", "@num": "65", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048769109", "@num": "106", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045912585", "@fin": "2999-01-01", "#text": "Sous-section 3 : Exonérations de plein droit et facultatives", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045913744", "@fin": "2024-01-01", "@num": "1635 quater E", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046869253", "@fin": "2023-12-31", "@num": "1635 quater E", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048834012", "@fin": "2024-06-02", "@num": "1635 quater E", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641230", "@fin": "2999-01-01", "@num": "1635 quater E", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

8° Les constructions et aménagements réalisés sur des terrains réhabilités en application des articles L. 512-6-1, L. 512-7-6, L. 512-12-1 ou L. 556-1 du code de l'environnement ou situés dans un secteur d'information sur les sols prévu à l'article L. 125-6 du même code.
\n
\nII.-Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 du code de la construction et de l'habitation, les sociétés d'économie mixte mentionnées à l'article L. 481-1 du même code et les sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré mentionnées à l'article L. 423-1-1 du même code sont exonérés au titre du 1° du I du présent article pour les constructions ou les aménagements réalisés au titre du service d'intérêt général défini aux neuvième à treizième alinéas de l'article L. 411-2 du code de la construction et de l'habitation :
\n
\nLe bénéfice de l'exonération prévue au 1° du I du présent article, pour les constructions ou les aménagements qui ne sont pas réalisés au titre de ce service d'intérêt général, est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission du 18 décembre 2013 relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis
\n
\nLe bénéfice de l'exonération prévue aux 3°, 4° et 7° du I du présent article est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis.
\n
\nIII.-Pour les autorisations d'urbanisme délivrées à compter du 1er janvier 2017, les exonérations adoptées par la métropole de Lyon s'appliquent simultanément à la part de taxe d'aménagement perçue en application du 1° du 1 du IX de l'article 1379-0 bis du présent code et à celle qui lui revient en application du II de l'article 1586.
\n
\nIV.-Pour les autorisations d'urbanisme délivrées à compter du 1er janvier 2020, les exonérations adoptées par la Ville de Paris relatives à la part de taxe d'aménagement perçue en application du 16° du I de l'article 1379 s'appliquent également à celle qui lui revient en application du II de l'article 1586.

" } }, "LEGIARTI000048834015": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1635 quater D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-06-02", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048834015", "URL": "article/LEGI/ARTI/00/00/48/83/40/LEGIARTI000048834015.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGITEXT000046538743", "#text": "Décret n°2022-1412 du 7 novembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046538088", "@nortexte": "ECOE2220120D", "@numtexte": "2022-1412", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-07" }, { "@id": "LEGIARTI000046538757", "@num": "1", "#text": "Décret n°2022-1412 du 7 novembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046538088", "@nortexte": "ECOE2220120D", "@numtexte": "2022-1412", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-07" }, { "@id": "LEGIARTI000047278720", "@num": "1", "#text": "Décret n°2023-165 du 7 mars 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047277930", "@nortexte": "ECOE2233289D", "@numtexte": "2023-165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-03-07" }, { "@id": "LEGIARTI000048769109", "@num": "106", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000006304347", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304511", "@num": "296 ter", "#text": "Code général des impôts, CGI. - art. 296 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047278797", "@num": "318 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047278815", "@num": "318 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047278818", "@num": "318 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047278821", "@num": "318 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046538972", "@num": "328 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031210110", "@num": "L102-12", "#text": "Code de l'urbanisme - art. L102-12", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031210209", "@num": "L111-15", "#text": "Code de l'urbanisme - art. L111-15", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815419", "@num": "L311-1", "#text": "Code de l'urbanisme - art. L311-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020442536", "@num": "L332-11-3", "#text": "Code de l'urbanisme - art. L332-11-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825293", "@num": "L423-1-1", "#text": "Code de la construction et de l'habitation. - art. L423-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825754", "@num": "L481-1", "#text": "Code de la construction et de l'habitation. - art. L481-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045912585", "@fin": "2999-01-01", "#text": "Sous-section 3 : Exonérations de plein droit et facultatives", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045913742", "@fin": "2024-01-01", "@num": "1635 quater D", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048834015", "@fin": "2024-06-02", "@num": "1635 quater D", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050193341", "@fin": "2999-01-01", "@num": "1635 quater D", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I.-Sont exonérés de la taxe d'aménagement :

1° Les constructions et aménagements destinés à être affectés à un service public ou d'utilité publique, dont la liste est fixée par décret en Conseil d'Etat. Le bénéfice de l'exonération est subordonné à la condition que l'organisme constructeur s'engage, pour lui et ses ayants cause, à conserver à la construction la même affectation pendant une durée minimale de cinq ans à compter de l'achèvement de cette construction ;

2° Les constructions de locaux d'habitation et d'hébergement ainsi que de leurs annexes mentionnés aux articles 278 sexies et 296 ter et, en Guyane et à Mayotte, les constructions de mêmes locaux, dès lors qu'elles sont financées dans des conditions définies par décret ;

3° Dans les exploitations et coopératives agricoles, les surfaces de plancher des serres de production, celles des locaux destinés à abriter les récoltes, à héberger les animaux, à ranger et à entretenir le matériel agricole, celles des locaux de production et de stockage des produits à usage agricole, ainsi que celles des locaux de transformation et de conditionnement des produits provenant de l'exploitation ;

4° Dans les centres équestres de loisir, les surfaces des bâtiments affectées aux activités équestres ;

5° Les constructions et aménagements réalisés dans les périmètres des opérations d'intérêt national prévues à l'article L. 102-12 du code de l'urbanisme lorsque le coût des équipements publics, dont la liste est fixée par décret en Conseil d'Etat, a été mis à la charge des constructeurs ou des aménageurs ;

6° Les constructions et aménagements réalisés dans les zones d'aménagement concerté mentionnées à l'article L. 311-1 du code de l'urbanisme, lorsque le coût des équipements publics, dont la liste est fixée par un décret en Conseil d'Etat, a été mis à la charge des constructeurs ou des aménageurs. Cette liste peut être complétée par une délibération du conseil municipal ou de l'organe délibérant de l'établissement public de coopération intercommunale valable pour une durée minimale de trois ans ;

7° Les constructions et aménagements réalisés dans les périmètres délimités par une convention de projet urbain partenarial prévue à l'article L. 332-11-3 du code de l'urbanisme, dans les limites de durée mentionnées dans cette convention, en application de l'article L. 332-11-4 du même code ;

8° Les aménagements prescrits par un plan de prévention des risques naturels prévisibles, un plan de prévention des risques technologiques ou un plan de prévention des risques miniers sur des biens construits ou aménagés conformément aux dispositions du code de l'urbanisme avant l'approbation de ce plan et mis à la charge des propriétaires ou exploitants de ces biens ;

9° La reconstruction sur un même terrain, soit à l'identique d'un bâtiment détruit ou démoli depuis moins de dix ans dans les conditions prévues à l'article L. 111-15 du code de l'urbanisme, sous réserve du 2° de l'article 1635 quater S du présent code, soit de locaux sinistrés comprenant, à surface de plancher égale, des aménagements rendus nécessaires en application des dispositions d'urbanisme, ainsi que la reconstruction, sur d'autres terrains de la même commune ou des communes limitrophes, de bâtiments de même nature que des locaux sinistrés dont le terrain d'implantation a été reconnu comme extrêmement dangereux et classé inconstructible. Lorsque la reconstruction porte sur des locaux sinistrés, le contribuable justifie que les indemnités versées en réparation des dommages occasionnés à l'immeuble ne comprennent pas le montant de la taxe d'aménagement normalement exigible sur les reconstructions ;

10° Les constructions dont la surface est inférieure ou égale à 5 mètres carrés ;

11° Les surfaces annexes, à usage de stationnement, aménagées au-dessus ou en-dessous des immeubles ou intégrées au bâti, dans un plan vertical.

II.-Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 du code de la construction et de l'habitation, les sociétés d'économie mixte mentionnées à l'article L. 481-1 du même code et les sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré mentionnées à l'article L. 423-1-1 du même code sont exonérés au titre du 2° du I du présent article pour les constructions ou les aménagements réalisés au titre du service d'intérêt général défini aux neuvième à treizième alinéas de l'article L. 411-2 du code de la construction et de l'habitation.

Le bénéfice de l'exonération prévue au 2° du I du présent article, pour les constructions ou les aménagements qui ne sont pas réalisés au titre de ce service d'intérêt général, est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission du 18 décembre 2013 relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis.

Le bénéfice des exonérations prévues au 3° et 4° du I du présent article est subordonné respectivement au respect du règlement (UE) n° 1408/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis dans le secteur de l'agriculture et du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis.

III.-Les exonérations prévues aux 5° à 7° du I du présent article ne s'appliquent pas à la part de la taxe d'aménagement instituée, le cas échéant, par les départements ou par la région d'Ile-de-France.

\n
" } }, "LEGIARTI000049164588": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1406", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1954-08-15", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049164588", "URL": "article/LEGI/ARTI/00/00/49/16/45/LEGIARTI000049164588.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGITEXT000017937979", "#text": "Arrêté du 13 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017771165", "@nortexte": "BCFL0774355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-13" }, { "@id": "LEGIARTI000047135575", "@num": "Annexe", "#text": "Décret n°2009-721\n du 17 juin 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020763713", "@nortexte": "DEVE0911655D", "@numtexte": "2009-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-17" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000041463933", "#text": "Décret n°2010-1697\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332407", "@nortexte": "DEVR1021037D", "@numtexte": "2010-1697", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024933470", "#text": "Décret n°2011-1795\n du 6 décembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024932526", "@nortexte": "EFIE1116809D", "@numtexte": "2011-1795", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-06" }, { "@id": "LEGIARTI000025402875", "#text": "Décret n°2012-264 du 22 février 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025400331", "@nortexte": "EFIR1109328D", "@numtexte": "2012-264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-22" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGITEXT000050738129", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000044981703", "@num": "L331-27", "#text": "Code de l'urbanisme - art. L331-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835797", "@num": "1382", "#text": "Code général des impôts, CGI. - art. 1382 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159818", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464803", "@num": "1502", "#text": "Code général des impôts, CGI. - art. 1502 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311741", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909580", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464797", "@num": "1518 E", "#text": "Code général des impôts, CGI. - art. 1518 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045913769", "@num": "1635 quater G", "#text": "Code général des impôts, CGI. - art. 1635 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913666", "@num": "1729 C", "#text": "Code général des impôts, CGI. - art. 1729 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126412", "@num": "330 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 330 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024934486", "@num": "321 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024933532", "@num": "321 G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 G bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785488", "@num": "310-0 H bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050737774", "@num": "315 ter A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 315 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735724", "@num": "321 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 321 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006587274", "@num": "R126-38", "#text": "Code rural et de la pêche maritime - art. R126-38 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036460170", "@num": "R352-4", "#text": "Code rural et de la pêche maritime - art. R352-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465468", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191795", "@fin": "2999-01-01", "#text": "D : Déclaration des constructions nouvelles ainsi que des changements de consistance, d'affectation ou d'utilisation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179805", "@fin": "2999-01-01", "#text": "III : Dispositions communes aux taxes foncières sur les propriétés bâties et non bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049164588", "@fin": "1954-08-15", "@num": "1406", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604630", "@fin": "1979-07-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306078", "@fin": "2011-01-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373093", "@fin": "2018-01-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364502", "@fin": "2019-01-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992587", "@fin": "2020-01-01", "@num": "1406", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471070", "@fin": "2999-01-01", "@num": "1406", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. A titre transitoire, dans les autres communes, il sera fait application aux revenus cadastraux, à partir de la date prévue au premier alinéa de l’article précédent, au lieu et place de la majoration de 500 p. 100 visée à l’article 1404, d’une majoration déterminée, pour chaque commune, par comparaison avec les résultats constatés dans des communes voisines où les opérations spécifiées audit article auront été effectuées.

2. Le taux de cette majoration sera déterminé par un représentant du service des contributions directes et du cadastre assisté de la commission communale des impôts directs. En cas de désaccord entre le représentant de l’administration et les commissaires, le taux sera arrêté par le directeur des contributions directes et du cadastre.

Le taux ainsi arrêté sera notifié au maire par les soins du directeur des contributions directes et du cadastre.

Dans le mois qui suivra la réception de cette notification, le maire, dûment autorisé par le conseil municipal, pourra faire appel de cette décision devant la commission départementale des impôts directs qui statuera définitivement.

3. Au fur et à mesure de l’achèvement, dans chaque commune, des opérations de recherche des changements survenus dans les natures de culture et d’établissement du nouveau classement prescrites par l’article 2 de la loi du 16 avril 1930, il sera procédé à la fixation des nouveaux tarifs d’évaluation.

" } }, "LEGIARTI000049188760": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1497", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049188760", "URL": "article/LEGI/ARTI/00/00/49/18/87/LEGIARTI000049188760.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000036364442", "@num": "1505", "#text": "Code général des impôts, CGI. - art. 1505 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191803", "@fin": "2999-01-01", "#text": "B : Locaux d'habitation et à usage professionnel", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188760", "@fin": "1979-07-01", "@num": "1497", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306250", "@fin": "2018-01-01", "@num": "1497", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364483", "@fin": "2999-01-01", "@num": "1497", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe est fixée, dans chaque commune, aux chiffres ci-après :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n DESIGNATION \n	COMMUNES
\n De moins de 50.000 habitants. \n	De 50.000 à 250.000 habitants.	De plus de 250.000 habitants.
\n 1° Chiens d'agrément et chiens servant à la chasse \n	francs.	francs.	francs.
150	230	300
\n 2° Chiens servant à la garde des troupeaux, habitations, magasins, ateliers et, d'une manière générale, chiens non compris dans la catégorie précédente \n	30	80	100

Les chiens qui peuvent être classés dans deux catégories sont obligatoirement rangés dans la catégorie dont le taux est le plus élevé.

" } }, "LEGIARTI000049188922": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1499", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049188922", "URL": "article/LEGI/ARTI/00/00/49/18/89/LEGIARTI000049188922.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000023363888", "@num": "34", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000037124402", "@num": "1", "#text": "Décret n°2018-535 du 28 juin 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037116568", "@nortexte": "ECOE1814952D", "@numtexte": "2018-535", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-28" }, { "@id": "LEGIARTI000044115240", "@num": "2", "#text": "Décret n°2021-1242 du 28 septembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044111420", "@nortexte": "TERB2117470D", "@numtexte": "2021-1242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-28" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000050738150", "#text": "Arrêté du 4 décembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050734387", "@num": "1", "#text": "Décret n°2024-1162 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733392", "@nortexte": "BCPE2427855D", "@numtexte": "2024-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364469", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058696", "@num": "1499-0 A", "#text": "Code général des impôts, CGI. - art. 1499-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992536", "@num": "1500", "#text": "Code général des impôts, CGI. - art. 1500 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366267", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426607", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663379", "@num": "310 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294855", "@num": "310 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663405", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294952", "@num": "333 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520039", "@num": "324 AE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 324 AE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735724", "@num": "321 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 321 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191805", "@fin": "2009-01-01", "#text": "D : Etablissements industriels (1)", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000020058698", "@fin": "2999-01-01", "#text": "D : Etablissements industriels", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049188922", "@fin": "1979-07-01", "@num": "1499", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306253", "@fin": "2021-01-01", "@num": "1499", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042909605", "@fin": "2999-01-01", "@num": "1499", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe des prestations que les conseils municipaux sont appelés à établir en vue de pourvoir aux dépenses des chemins vicinaux et à celles des chemins ruraux est due par tout habitant, chef de famille ou d’établissement, à titre de propriétaire, de régisseur, de fermier ou de colon partiaire, porté au rôle des contributions directes.

Chaque assujetti est imposable :

1° Pour sa personne et pour chaque individu du sexe masculin, valide, âgé de 18 ans au moins et de 60 ans au plus, membre ou serviteur de la famille et résidant dans la commune ;

2° Pour chacune des charrettes, voitures attelées, voitures automobiles, tracteurs automobiles et voitures attelées à ces tracteurs, ainsi que pour chacune des bêtes de somme, de trait ou de selle, au service de la famille ou de l’établissement dans la commune.

" } }, "LEGIARTI000049188962": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1501", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049188962", "URL": "article/LEGI/ARTI/00/00/49/18/89/LEGIARTI000049188962.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGITEXT000029918899", "#text": "DÉCRET n°2014-1520 du 16 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029917588", "@nortexte": "FCPE1321654D", "@numtexte": "2014-1520", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-16" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000027473825", "@num": "R122-27", "#text": "Code de la voirie routière - art. R122-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032143152", "@num": "R122-48", "#text": "Code de la voirie routière - art. R122-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366215", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364442", "@num": "1505", "#text": "Code général des impôts, CGI. - art. 1505 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366267", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992547", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029919486", "@num": "310 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046223010", "@num": "344 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162873", "@fin": "1985-12-31", "#text": "REGLES D'EVALUATION DE LA VALEUR LOCATIVE DES BIENS IMPOSABLES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147170", "@fin": "1989-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133881", "@fin": "1989-01-01", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000049188962", "@fin": "1979-07-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311732", "@fin": "1985-12-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311733", "@fin": "1989-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311734", "@fin": "2002-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311735", "@fin": "2002-03-31", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311736", "@fin": "2014-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949556", "@fin": "2014-12-30", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059987", "@fin": "2018-01-01", "@num": "1501", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364459", "@fin": "2999-01-01", "@num": "1501", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les conseils municipaux ont la faculté de remplacer par une taxe vicinale le produit des journées de prestations pour les chemins vicinaux.

Ce remplacement peut porter, soit sur la totalité ou sur une partie de la prestation individuelle considérée isolément, soit, après que celle-ci aura été entièrement convertie, sur la totalité ou sur une partie de la prestation des animaux et véhicules.

2. La taxe vicinale est représentée par des centimes additionnels aux contributions directes visées à l’article 1379 ci-dessus en nombre suffisant pour produire une somme équivalente à la valeur des prestations remplacées. Lorsque ce nombre de centimes est supérieur à 20, la substitution doit être autorisée par le conseil général.

" } }, "LEGIARTI000049473689": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2027-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049473689", "URL": "article/LEGI/ARTI/00/00/49/47/36/LEGIARTI000049473689.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au J du XXVII de l’article 55 de la loi n° 2022-1726 du 30 décembre 2022 dans sa rédaction issue de l'article 79 de la loi n° 2023-1322 du 29 décembre 2024, ces dispositions s'appliquent à compter des impositions établies au titre de 2027.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "JORFTEXT000028400921", "#text": "LOI n° 2013-1279 du 29 décembre 2013", "@sens": "source", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000048769525", "@num": "82", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006305729", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867029", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307271", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307295", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308128", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311778", "@num": "1559", "#text": "Code général des impôts, CGI. - art. 1559", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848636", "@num": "1635 bis A", "#text": "Code général des impôts, CGI. - art. 1635 bis A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306784", "@num": "1635 bis AD", "#text": "Code général des impôts, CGI. - art. 1635 bis AD", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313532", "@num": "1673 bis", "#text": "Code général des impôts, CGI. - art. 1673 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313533", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025170078", "@num": "1695 quater", "#text": "Code général des impôts, CGI. - art. 1695 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314328", "@num": "1738", "#text": "Code général des impôts, CGI. - art. 1738", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029351864", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826837", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021656510", "@num": "302 H ter", "#text": "Code général des impôts, CGI. - art. 302 H ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305693", "@num": "990 E", "#text": "Code général des impôts, CGI. - art. 990 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311289", "@num": "990 F", "#text": "Code général des impôts, CGI. - art. 990 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311299", "@num": "991", "#text": "Code général des impôts, CGI. - art. 991", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635659", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741143", "@num": "L138-21", "#text": "Code de la sécurité sociale. - art. L138-21", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025063638", "@num": "L426-1", "#text": "Code des assurances - art. L426-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147100", "@fin": "2999-01-01", "#text": "Chapitre 00I ter : Transmission des déclarations par voie électronique", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306949", "@fin": "2001-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306950", "@fin": "2002-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306951", "@fin": "2005-02-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306952", "@fin": "2007-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306953", "@fin": "2010-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641643", "@fin": "2010-05-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201916", "@fin": "2010-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658072", "@fin": "2011-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380887", "@fin": "2011-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023517278", "@fin": "2012-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092378", "@fin": "2013-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169306", "@fin": "2013-06-07", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517523", "@fin": "2014-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169383", "@fin": "2014-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768598", "@fin": "2015-01-01", "@num": "1649 quater B quater", 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"2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524170", "@fin": "2020-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873162", "@fin": "2025-01-01", "@num": "1649 quater B quater", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049473721", "@fin": "2024-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042911177", "@fin": "2023-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826603", "@fin": "2027-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui appartiennent à l'une des catégories suivantes :

4° (Périmé)

II.-Les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique.

IV.- (Abrogé).

VI.-Les déclarations de résultats des sociétés immobilières non soumises à l'impôt sur les sociétés ainsi que leurs annexes sont souscrites par voie électronique.

1° A l'article 117 quater ;

3° A l'article L. 138-21 du code de la sécurité sociale, opérés sur les revenus soumis aux prélèvements mentionnés aux 1° et 2° du présent VIII.

X.-Les déclarations relatives à la retenue à la source mentionnée à l'article 1673 bis sont souscrites par voie électronique.

XII.-Les déclarations mentionnées aux articles 990 E et 990 F sont souscrites par voie électronique.

XIII.-La déclaration de crédit d'impôt pour dépenses de recherche mentionné à l'article 244 quater B est souscrite par voie électronique.

XIV.-Les déclarations de taxe sur les salaires sont souscrites par voie électronique.

XVI.-Un décret précise les autres déclarations qui sont souscrites par voie électronique, sous peine de l'application de l'article 1738.

" } }, "LEGIARTI000049473721": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049473721", "URL": "article/LEGI/ARTI/00/00/49/47/37/LEGIARTI000049473721.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000046852392", "@num": "55", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048769525", "@num": "82", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006305729", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867029", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307271", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307295", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308128", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311778", "@num": "1559", "#text": "Code général des impôts, CGI. - art. 1559", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313532", "@num": "1673 bis", "#text": "Code général des impôts, CGI. - art. 1673 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313533", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025170078", "@num": "1695 quater", "#text": "Code général des impôts, CGI. - art. 1695 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314328", "@num": "1738", "#text": "Code général des impôts, CGI. - art. 1738", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029351864", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304451", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021656510", "@num": "302 H ter", "#text": "Code général des impôts, CGI. - art. 302 H ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305693", "@num": "990 E", "#text": "Code général des impôts, CGI. - art. 990 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311289", "@num": "990 F", "#text": "Code général des impôts, CGI. - art. 990 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635659", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741143", "@num": "L138-21", "#text": "Code de la sécurité sociale. - art. L138-21", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147100", "@fin": "2999-01-01", "#text": "Chapitre 00I ter : Transmission des déclarations par voie électronique", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306949", "@fin": "2001-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306950", "@fin": "2002-03-31", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306951", "@fin": "2005-02-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306952", "@fin": "2007-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": 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"@fin": "2012-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092378", "@fin": "2013-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169306", "@fin": "2013-06-07", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517523", "@fin": "2014-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169383", "@fin": "2014-10-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768598", "@fin": "2015-01-01", "@num": "1649 quater B quater", 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I.-Les déclarations d'impôt sur les sociétés et leurs annexes relatives à un exercice sont souscrites par voie électronique.

Cette obligation s'applique également aux entreprises qui appartiennent à l'une des catégories suivantes :

4° (Périmé)

II.-Les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique.

IV.- (Abrogé).

VI.-Les déclarations de résultats des sociétés immobilières non soumises à l'impôt sur les sociétés ainsi que leurs annexes sont souscrites par voie électronique.

1° A l'article 117 quater ;

3° A l'article L. 138-21 du code de la sécurité sociale, opérés sur les revenus soumis aux prélèvements mentionnés aux 1° et 2° du présent VIII.

X.-Les déclarations relatives à la retenue à la source mentionnée à l'article 1673 bis sont souscrites par voie électronique.

XII.-Les déclarations mentionnées aux articles 990 E et 990 F sont souscrites par voie électronique.

XIII.-La déclaration de crédit d'impôt pour dépenses de recherche mentionné à l'article 244 quater B est souscrite par voie électronique.

XIV.-Les déclarations de taxe sur les salaires sont souscrites par voie électronique.

XVI.-Un décret précise les autres déclarations qui sont souscrites par voie électronique, sous peine de l'application de l'article 1738.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2022-1188 du 26 août 2022 fixant les obligations déclaratives des redevables de la taxe d'aménagement et de la taxe d'archéologie préventive)