{ "article": { "LEGIARTI000048626059": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L452-28", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048626059", "URL": "article/LEGI/ARTI/00/00/48/62/60/LEGIARTI000048626059.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

La déclaration et le paiement de la taxe restent régis, pour les faits générateurs intervenant du 1er janvier 2024 au 31 décembre 2024, par le V de l'article 1609 sexdecies B du CGI (1° de l'article 41 de l'ordonnance n° 2023-1210 et décret n° 2024-610 du 26 juin 2024).

" }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048625982", "#text": "Code des impositions sur les biens et services - Chapitre Ier : DISPOSITIONS GÉNÉRALES (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044597963", "#text": "Code des impositions sur les biens et services - Livre Ier : DISPOSITIONS GÉNÉRALES (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048624982", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048624982", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000049476728", "@num": "611-4", "#text": "Code du cinéma et de l'image animée - art. 611-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637972", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048626057", "@fin": "2999-01-01", "#text": "Section 3 : Taxe sur les vidéogrammes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048625996", "@fin": "2999-01-01", "#text": "Chapitre II : UTILISATION FINALE DES ÉTABLISSEMENTS ET BIENS CULTURELS", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048625980", "@fin": "2999-01-01", "#text": "Titre V : COMMUNICATION, NUMÉRIQUE, CULTURE", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048626059", "@fin": "2999-01-01", "@num": "L452-28", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les règles relatives à la taxe sur les vidéogrammes sont déterminées par les dispositions du livre Ier, par celles du titre Ier du présent livre, par celles du chapitre Ier du présent titre et par celles de la présente section.

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L455-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624893", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "2023-12-22" } ] }, "@cid": "JORFTEXT000048603839", "@nor": "ECOE2303085R", "@num": "2023-1210", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048603839", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2023-12-22", "@id_txt": "LEGITEXT000048624824", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-12-21", "@date_signature": "2023-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048624982", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603867", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des impositions sur les biens et services
\n Sct. Titre V : COMMUNICATION, NUMÉRIQUE, CULTURE, Sct. Chapitre Ier : Dispositions générales, Sct. Section unique : Eléments taxables et territoires, Art. L451-1, Art. L451-2, Art. L451-3, Art. L451-4, Art. L451-5, Sct. Chapitre II : Utilisation finale des établissements et biens culturels, Sct. Section 1 : Taxe sur les spectacles cinématographiques, Art. L452-1, Art. L452-2, Art. L452-3, Art. L452-4, Art. L452-5, Art. L452-6, Art. L452-7, Art. L452-8, Art. L452-9, Art. L452-10, Art. L452-11, Art. L452-12, Art. L452-13, Sct. Section 2 : Taxe sur les spectacles vivants, Art. L452-14, Art. L452-15, Art. L452-16, Art. L452-17, Art. L452-18, Art. L452-19, Art. L452-20, Art. L452-21, Art. L452-22, Art. L452-23, Art. L452-24, Art. L452-25, Art. L452-26, Art. L452-27, Sct. Section 3 : Taxe sur les vidéogrammes, Art. L452-28, Art. L452-29, Art. L452-30, Art. L452-31, Art. L452-32, Art. L452-33, Art. L452-34, Art. L452-35, Art. L452-36, Art. L452-37, Sct. Chapitre III : Utilisation finale des réseaux de communications électroniques, Sct. Section 1 : Taxe sur les services de communications électroniques, Art. L453-1, Art. L453-2, Art. L453-3, Art. L453-4, Art. L453-5, Art. L453-6, Art. L453-7, Art. L453-8, Art. L453-9, Art. L453-10, Art. L453-11, Art. L453-12, Sct. Section 2 : Taxe sur les services de télévision, Art. L453-13, Art. L453-14, Art. L453-15, Art. L453-16, Art. L453-17, Art. L453-18, Art. L453-19, Art. L453-20, Art. L453-21, Art. L453-22, Art. L453-23, Art. L453-24, Sct. Section 3 : Taxe sur les services d'accès à des contenus audiovisuels à la demande, Art. L453-25, Art. L453-26, Art. L453-27, Art. L453-28, Art. L453-29, Art. L453-30, Art. L453-31, Art. L453-32, Art. L453-33, Art. L453-34, Sct. Section 4 : Taxe sur la mise en relation par voie électronique en vue de fournir certaines prestations de transport, Art. L453-35, Art. L453-36, Art. L453-37, Art. L453-38, Art. L453-39, Art. L453-40, Art. L453-41, Art. L453-42, Art. L453-43, Art. L453-44, Sct. Section 5 : Taxe sur certains services numériques, Sct. Sous-section 1 : Eléments taxables et territoire de taxation, Art. L453-45, Sct. Paragraphe 1 : Principes, Art. L453-46, Art. L453-47, Sct. Paragraphe 2 : Interfaces numériques et personnes utilisant ou exploitant ces interfaces, Art. L453-48, Art. L453-49, Art. L453-50, Art. L453-51, Art. L453-52, Sct. Paragraphe 3 : Services d'intermédiation numérique, Sct. Sous-Paragraphe 1 : Caractéristiques, Art. L453-53, Art. L453-54, Art. L453-55, Art. L453-56, Sct. Sous-Paragraphe 2 : Services exclus, Art. L453-57, Art. L453-58, Art. L453-59, Sct. Paragraphe 4 : Services de publicité ciblée, Art. L453-60, Art. L453-61, Art. L453-62, Art. L453-63, Sct. Paragraphe 5 : Seuils de taxation, Art. L453-64, Art. L453-65, Art. L453-66, Sct. Sous-section 2 : Fait générateur, Art. L453-67, Art. L453-68, Sct. Sous-section 3 : Montant de la taxe, Art. L453-69, Art. L453-70, Art. L453-71, Art. L453-72, Art. L453-73, Art. L453-74, Sct. Sous-section 4 : Exigibilité, Art. L453-75, Sct. Sous-section 5 : Personnes soumises à obligation fiscale, Art. L453-76, Art. L453-77, Art. L453-78, Sct. Sous-section 6 : Constatation de la taxe, Art. L453-79, Art. L453-80, Sct. Sous-section 7 : Paiement de la taxe, Art. L453-81, Art. L453-82, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L453-83, Sct. Chapitre IV : Publicité, Sct. Section 1 : Taxe sur la publicité télévisuelle et autres ressources liées à la diffusion de services de télévision, Art. L454-1, Art. L454-2, Art. L454-3, Art. L454-4, Art. L454-5, Art. L454-6, Art. L454-7, Art. L454-8, Art. L454-9, Art. L454-10, Art. L454-11, Art. L454-12, Art. L454-13, Art. L454-14, Art. L454-15, Sct. Section 2 : Taxe sur la publicité diffusée au moyen de services d'accès à des contenus audiovisuels à la demande, Art. L454-16, Art. L454-17, Art. L454-18, Art. L454-19, Art. L454-20, Art. L454-21, Art. L454-22, Art. L454-23, Art. L454-24, Art. L454-25, Art. L454-26, Art. L454-27, Art. L454-28, Sct. Section 3 : Taxe sur la publicité diffusée au moyen de documents imprimés, Art. L454-29, Art. L454-30, Art. L454-31, Art. L454-32, Art. L454-33, Art. L454-34, Art. L454-35, Art. L454-36, Art. L454-37, Art. L454-38, Sct. Section 4 : Taxe sur la publicité extérieure, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L454-39, Art. L454-40, Art. L454-41, Art. L454-42, Art. L454-43, Art. L454-44, Art. L454-45, Art. L454-46, Art. L454-47, Art. L454-48, Art. L454-49, Sct. Sous-section 2 : Fait générateur, Art. L454-50, Art. L454-51, Sct. Sous-section 3 : Montant, Art. L454-52, Art. L454-53, Art. L454-54, Sct. Paragraphe 1 : Base d'imposition, Art. L454-55, Art. L454-56, Art. L454-57, Sct. Paragraphe 2 : Tarifs normaux, Art. L454-58, Art. L454-59, Art. L454-60, Art. L454-61, Art. L454-62, Sct. Paragraphe 3 : Tarifs réduits et exonérations, Art. L454-63, Art. L454-64, Art. L454-65, Art. L454-66, Sct. Sous-section 4 : Exigibilité, Art. L454-67, Sct. Sous-section 5 : Personnes soumises à obligation fiscale, Art. L454-68, Art. L454-69, Art. L454-70, Art. L454-71, Sct. Sous-section 6 : Constatation, Art. L454-72, Art. L454-73, Sct. Sous-section 7 : Paiement, Art. L454-74, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux de la taxe, Art. L454-75, Art. L454-76, Sct. Sous-section 9 : Affectation, Art. L454-77, Sct. Chapitre V : Exploitation des établissements, droits et réseaux, Sct. Section 1 : Taxe sur le visa d'exploitation cinématographique, Art. L455-1, Art. L455-2, Art. L455-3, Art. L455-4, Art. L455-5, Art. L455-6, Art. L455-7, Art. L455-8, Sct. Section 2 : Taxe sur l'autorisation d'exercice de l'activité d'exploitant d'établissement de spectacles cinématographiques, Art. L455-9, Art. L455-10, Art. L455-11, Art. L455-12, Art. L455-13, Art. L455-14, Art. L455-15, Art. L455-16, Sct. Section 3 : Taxe sur la production et la distribution d'œuvres cinématographiques, Art. L455-17, Art. L455-18, Art. L455-19, Art. L455-20, Art. L455-21, Art. L455-22, Art. L455-23, Art. L455-24, Art. L455-25, Art. L455-26, Art. L455-27, Sct. Section 4 : Taxe sur la cession de droits d'exploitation audiovisuelle des manifestations sportives, Art. L455-28, Art. L455-29, Art. L455-30, Art. L455-31, Art. L455-32, Art. L455-33, Art. L455-34, Art. L455-35, Art. L455-36, Sct. Section 5 : Taxe sur la modification du contrôle d'un service de communication audiovisuelle, Art. L455-37, Art. L455-38, Art. L455-39, Art. L455-40, Art. L455-41, Art. L455-42, Art. L455-43, Sct. Section 6 : Taxe sur l'utilisation des bandes « 700 MHz » et « 800 MHz » du spectre radioélectrique, Art. L455-44, Art. L455-45, Art. L455-46, Art. L455-47, Art. L455-48, Art. L455-49, Art. L455-50, Art. L455-51, Art. L455-52, Art. L455-53, Art. L455-54, Art. L455-55, Art. L455-56\n
\n

\n
" } }, "LEGIARTI000048637972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637972", "URL": "article/LEGI/ARTI/00/00/48/63/79/LEGIARTI000048637972.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

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L253-8-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021722161", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044834114", "@num": "L6431-6", "#text": "Code des transports - art. L6431-6", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "article L. 256 D du livre des procédures fiscales", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163068", "@fin": "2999-01-01", "#text": "Section II : Autres droits, taxes et redevances perçus au profit des collectivités locales et organismes divers", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147090", "@fin": "2999-01-01", "#text": "Chapitre II : Frais d'assiette, de non-valeurs et de recouvrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223533", "@fin": "1954-08-15", "@num": "1647", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607165", "@fin": "1979-07-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311916", "@fin": "1981-11-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311917", "@fin": "1984-07-14", "@num": "1647", "@etat": "MODIFIE", "@debut": "1980-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311918", "@fin": "1985-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311919", "@fin": "1985-12-21", "@num": "1647", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311920", "@fin": "1988-12-28", "@num": "1647", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311921", "@fin": "1993-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311922", "@fin": "1996-05-12", "@num": "1647", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311923", "@fin": "1998-04-22", "@num": "1647", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311924", "@fin": "1999-03-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311925", "@fin": "2000-03-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311926", "@fin": "2001-03-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311927", "@fin": "2001-12-26", "@num": "1647", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311928", "@fin": "2002-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311929", "@fin": "2003-06-19", "@num": "1647", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311930", "@fin": "2003-08-02", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311931", "@fin": "2004-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311932", "@fin": "2004-08-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311933", "@fin": "2004-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311934", "@fin": "2006-12-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311935", "@fin": "2006-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2006-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311936", "@fin": "2007-12-29", "@num": "1647", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029928", "@fin": "2008-12-19", "@num": "1647", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950390", "@fin": "2009-04-10", "@num": "1647", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548809", "@fin": "2010-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020906057", "@fin": "2009-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641621", "@fin": "2010-01-23", "@num": "1647", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021739756", "@fin": "2011-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380893", "@fin": "2011-07-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430128", "@fin": "2012-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013675", "@fin": "2011-12-30", "@num": "1647", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025098120", "@fin": "2012-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023389377", "@fin": "2013-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2012-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948202", "@fin": "2013-12-25", "@num": "1647", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392592", "@fin": "2014-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028417852", "@fin": "2014-12-25", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961822", "@fin": "2016-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779420", "@fin": "2017-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813233", "@fin": "2018-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392862", "@fin": "2018-05-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171443", "@fin": "2019-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989639", "@fin": "2020-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter, à l'exception du prélèvement sur les contrats d'assurance de biens mentionné à l'article 1630.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III. – Pour frais de recouvrement, l'Etat effectue un prélèvement sur les impositions, taxes et autres contributions perçues au profit des organismes de sécurité sociale, des organismes concourant à leur financement, à l'amortissement de leur dette ou à la mise en réserve de recettes à leur profit ou des organismes finançant et gérant des dépenses relevant de l'objectif national de dépenses d'assurance maladie. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté des ministres chargés du budget et de la sécurité sociale.

III bis. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant des droits mentionnés aux articles 1635 bis AE, 1635 bis AF, 1635 bis AG et 1635 bis AH.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A.

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe sur la distance parcourue sur le réseau autoroutier concédé mentionnée à l'article L. 421-175 du code des impositions sur les biens et services.

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées à l'article 1609 sexvicies et au 2° de l'article L. 421-30 du code des impositions sur les biens et services.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées respectivement aux articles L. 452-28, L. 453-25 et L. 454-16 du code des impositions sur les biens et services.

X.-Pour frais de recouvrement, l'Etat prélève 5 % des sommes recouvrées par la direction générale des finances publiques en application de l'article L. 256 D du livre des procédures fiscales au titre des impositions suivantes :
\n
1° La taxe sur les spectacles vivants mentionnée à l'article L. 452-14 du code des impositions sur les biens et services ;
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2° Les taxes sur les produits de l'industrie et de l'artisanat mentionnée à l'article L. 471-1 du même code.

XI. – (Abrogé)

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XV. – (Abrogé)

XVI. – Pour frais de recouvrement, l'Etat prélève 1 % des sommes recouvrées au titre de la contribution de supervision pour le compte de la Banque de France dans les conditions prévues par le VIII de l'article L. 612-20 du code monétaire et financier.

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII.-Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article L. 253-8-2 du code rural et de la pêche maritime.

XIX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 1519 B.

XX.-L'Etat effectue un prélèvement de 3 % sur le montant de la taxe mentionnée à l'article 1635 quater A au titre des frais d'assiette et de recouvrement.

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Pour être admis au bénéfice des aides à l'édition vidéographique des œuvres cinématographiques et audiovisuelles, les éditeurs de vidéogrammes répondent aux conditions suivantes :
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1° Etre établis en France ;
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2° Avoir des présidents, directeurs ou gérants, ainsi que la majorité de leurs administrateurs ressortissants français ou assimilés ;
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3° Etre à jour du paiement de la taxe sur les vidéogrammes prévue à l'article L. 452-28 du code des impositions sur les biens et services, lorsqu'ils en sont redevables.

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Article L452-28 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code des impositions sur les biens et services)