{ "article": { "LEGIARTI000047361632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047361632", "URL": "article/LEGI/ARTI/00/00/47/36/16/LEGIARTI000047361632.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047363152", "@num": "1601", "#text": "Code général des impôts, CGI. - art. 1601 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000047358025", "@nor": "ECOI2234224R", "@num": "2023-208", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-208 du 28 mars 2023 portant partie législative du code de l'artisanat", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047358025", "@c_titre_court": "Ordonnance n°2023-208 du 28 mars 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-208 du 28 mars 2023 portant partie législative du code de l'artisanat", "@debut": "2023-07-01", "@id_txt": "LEGITEXT000047361552", "@c_titre_court": "Ordonnance n°2023-208 du 28 mars 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-03-29", "@date_signature": "2023-03-28", "@num_parution_jo": "0075" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047361632", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047358029", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1601\n
\n

\n
" } }, "LEGIARTI000047363152": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2023-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047363152", "URL": "article/LEGI/ARTI/00/00/47/36/31/LEGIARTI000047363152.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 6 de l’ordonnance n° 2023-208 du 28 mars 2023, ces dispositions entrent en vigueur le 1^er juillet 2023.

Modifications effectuées en conséquence de l'article 27-4° de l'ordonnance n° 2021-1189 du 15 septembre 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "JORFTEXT000025044460", "#text": "LOI n° 2011-1977 du 28 décembre 2011", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000047361632", "@num": "4", "#text": "Ordonnance n°2023-208 du 28 mars 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000047358025", "@nortexte": "ECOI2234224R", "@numtexte": "2023-208", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-03-28" }, { "@id": "LEGIARTI000047619522", "@num": "1", "#text": "Décret n°2023-422 du 31 mai 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047618675", "@nortexte": "ECOE2306445D", "@numtexte": "2023-422", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "LEGIARTI000051173403", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. D333-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725414", "@num": "D333-5", "#text": "Code de l'artisanat - art. D333-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725424", "@num": "D333-8", "#text": "Code de l'artisanat - art. D333-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362388", "@num": "L141-3", "#text": "Code de l'artisanat - art. L141-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362498", "@num": "L312-1", "#text": "Code de l'artisanat - art. L312-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362498", "@num": "L312-1", "#text": "Code de l'artisanat - art. L312-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362500", "@num": "L312-2", "#text": "Code de l'artisanat - art. L312-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362502", "@num": "L312-3", "#text": "Code de l'artisanat - art. L312-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725336", "@num": "R323-30", "#text": "Code de l'artisanat - art. R323-30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909706", "@num": "R333-14", "#text": "Code de l'artisanat - art. R333-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033023659", "@num": "L6331-50", "#text": "Code du travail - art. L6331-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041474392", "@num": "L6331-51", "#text": "Code du travail - art. L6331-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109055", "@num": "L6331-54", "#text": "Code du travail - art. L6331-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907422", "@num": "R6331-63-6", "#text": "Code du travail - art. R6331-63-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109263", "@num": "1601 A", "#text": "Code général des impôts, CGI. - art. 1601 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086612", "@num": "1601-0 A", "#text": "Code général des impôts, CGI. - art. 1601-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744829", "@num": "L815-1", "#text": "Code de la sécurité sociale. - art. L815-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745340", "@num": "L815-24", "#text": "Code de la sécurité sociale. - art. L815-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162691", "@fin": "2999-01-01", "#text": "Section II : Taxe pour frais de chambres de métiers et de l'artisanat", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000049221459", "@fin": "1979-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312276", "@fin": "1980-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312277", "@fin": "1982-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { 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Une taxe additionnelle à la cotisation foncière des entreprises est perçue au bénéfice de CMA France et des chambres de métiers mentionnées à l'article 1er de la loi n° 48-977 du 16 juin 1948 relative à la taxe pour frais de chambre de métiers applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle. Elle est affectée à ces bénéficiaires dans la limite d'un plafond individuel fixé de façon à respecter le plafond général prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012 pour les chambres de métiers et de l'artisanat.

Ce plafond individuel est obtenu, pour chacun de ces bénéficiaires, en répartissant le montant prévu au même I au prorata des émissions, au profit de ce bénéficiaire, de taxe additionnelle à la cotisation foncière des entreprises figurant dans les rôles généraux de l'année précédente.

Par dérogation au II de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 précitée, les plafonds individuels portent sur les émissions rattachées aux rôles de l'année de perception sans prise en compte des remboursements et dégrèvements relatifs à cette taxe.

La taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'immatriculer au registre national des entreprises en tant qu'entreprise du secteur des métiers et de l'artisanat ou qui y demeurent immatriculés en tant que telle. Les personnes physiques titulaires de l'allocation de solidarité aux personnes âgées mentionnée à l'article L. 815-1 du code de la sécurité sociale ou de l'allocation supplémentaire d'invalidité mentionnée à l'article L. 815-24 du même code sont dégrevées d'office de la taxe. Les redevables de la cotisation foncière des entreprises qui bénéficient de l'exonération de cotisation minimum en application du troisième alinéa du 1 du I de l'article 1647 D du présent code sont exonérés de cette taxe. Le bénéfice de cette exonération 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.

Cette taxe est composée :

a) D'un droit fixe par ressortissant arrêté par CMA France dans la limite d'un montant maximal fixé à 0,3275 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition. Ce montant maximal est fixé à 0,065 % du même montant annuel du plafond de la sécurité sociale pour les ressortissants des départements du Bas-Rhin, du Haut-Rhin et de la Moselle ;

b) D'un droit additionnel à la cotisation foncière des entreprises, dont le produit est arrêté par CMA France entre 60 % et 90 % du produit du droit fixe.

Le présent article n'est applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle qu'en ce qui concerne le droit fixe arrêté par CMA France.

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Article 4 ENTIEREMENT_MODIF (Ordonnance n° 2023-208 du 28 mars 2023 portant partie législative du code de l'artisanat)