{ "article": { "LEGIARTI000048046687": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048046687", "URL": "article/LEGI/ARTI/00/00/48/04/66/LEGIARTI000048046687.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048046958", "@num": "155 bis A", "#text": "Code général des impôts, annexe IM, CGIANIV. - art. 155 bis A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000048045946", "@nor": "ECOL2321798A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 31 août 2023 fixant les tarifs de la taxe minière sur l'or en Guyane pour l'année 2023", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048045946", "@c_titre_court": "Arrêté du 31 août 2023" }, { "@fin": "2999-01-01", "#text": "Arrêté du 31 août 2023 fixant les tarifs de la taxe minière sur l'or en Guyane pour l'année 2023", "@debut": "2023-09-07", "@id_txt": "LEGITEXT000048046684", "@c_titre_court": "Arrêté du 31 août 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-09-06", "@date_signature": "2023-08-31", "@num_parution_jo": "0206" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048046687", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048045949", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe IV, CGIANIV.
\n Art. 155 bis A\n
\n

\n
" } }, "LEGIARTI000048046958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "155 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-12-06", "DATE_DEBUT": "2023-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000048046958", "URL": "article/LEGI/ARTI/00/00/48/04/69/LEGIARTI000048046958.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048046687", "@num": "1", "#text": "Arrêté du 31 août 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048045946", "@nortexte": "ECOL2321798A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-31" }, { "@id": "LEGITEXT000050739645", "#text": "Arrêté du 25 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000050739651", "@num": "1", "#text": "Arrêté du 25 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730946", "@nortexte": "ECOL2427414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-25" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023681044", "@fin": "2999-01-01", "#text": "Section II : Autres impositions", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023681043", "@fin": "2999-01-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "2011-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133839", "@fin": "2007-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse.", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000022763987", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "2010-09-02" }, { "@id": "LEGISCTA000036503057", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022763983", "@fin": "2011-06-12", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2010-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181466", "@fin": "2011-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089734", "@fin": "2012-12-31", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2011-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026892892", "@fin": "2013-10-24", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028109373", "@fin": "2014-07-25", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2013-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029288437", "@fin": "2015-09-21", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2014-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031186344", "@fin": "2016-11-20", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2015-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033473991", "@fin": "2017-11-15", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2016-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036016552", "@fin": "2018-08-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2017-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037342798", "@fin": "2019-07-29", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2018-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039355892", "@fin": "2020-09-13", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2019-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042327688", "@fin": "2021-11-17", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2020-09-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044329274", "@fin": "2022-07-27", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2021-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046093196", "@fin": "2023-09-07", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2022-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048046958", "@fin": "2024-12-06", "@num": "155 bis A", "@etat": "MODIFIE", "@debut": "2023-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050744951", "@fin": "2999-01-01", "@num": "155 bis A", "@etat": "VIGUEUR", "@debut": "2024-12-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe minière sur l'or en Guyane applicables en 2023 sont fixés comme suit :

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

CATÉGORIES D'ENTREPRISES

PAR KILOGRAMME

(extrait)

(en euros)

Petites et moyennes entreprises

\n
\n\t\t\t549,88

Autres entreprises

\n
\n\t\t\t1 099,77

\n\n

Ces tarifs ne comprennent pas les frais d'assiette et de recouvrement, de dégrèvement et de non-valeurs perçus au profit de l'Etat en application des articles 1641 et 1644 du code général des impôts.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048046958", "cible": true, "cidtexte": "JORFTEXT000048045946", "id": "LEGIARTI000048046687", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048046687", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 31 août 2023 fixant les tarifs de la taxe minière sur l'or en Guyane pour l'année 2023)