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\n
Le taux prévu au 2° de l'article L. 453-29 est porté à 15 % pour la fraction de la contrepartie représentative de l'accès à des contenus à caractère pornographique ou d'incitation à la violence.

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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

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Pour être admis au bénéfice des aides financières automatiques et sélectives, les éditeurs de services de médias audiovisuels à la demande répondent aux conditions suivantes :
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1° Etre établis en France ;
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2° Avoir un chiffre d'affaires total mondial hors taxes résultant de l'exploitation d'œuvres cinématographiques et audiovisuelles sur des services de médias audiovisuels à la demande inférieur à 200 000 000 € ou appartenir à un groupe d'entreprises dont le chiffre d'affaires total mondial hors taxes relatif à cette exploitation est inférieur à 200 000 000 € ;
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3° Mettre à disposition du public des services dont l'offre comporte au moins vingt œuvres cinématographiques de longue durée ou vingt œuvres audiovisuelles et qui ne sont pas principalement consacrés aux programmes mentionnés à l'article L. 453-31 du code des impositions sur les biens et services ;
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4° Respecter les obligations auxquelles les services sont soumis en application des dispositions des chapitres Ier à III du décret n° 2021-793 du 22 juin 2021 relatif aux services de médias audiovisuels à la demande ;
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5° Etre à jour du paiement de la taxe sur les services d'accès à des contenus audiovisuels à la demande prévue à l'article L. 453-25 du code des impositions sur les biens et services ou de la taxe sur la publicité diffusée au moyen de services d'accès à des contenus audiovisuels à la demande prévue à l'article L. 454-16 du même code, lorsqu'ils en sont redevables ;
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6° Avoir des présidents, directeurs ou gérants, ainsi que la majorité de leurs administrateurs ressortissants français ou assimilés ;
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7° Ne pas être contrôlés par une ou plusieurs personnes physiques ou morales ressortissantes d'Etats autres que d'Etats européens lorsqu'ils sont constitués sous forme de société commerciale.
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Les éditeurs de services de médias audiovisuels à la demande déclarent annuellement au Centre national du cinéma et de l'image animée leur chiffre d'affaires total mondial ainsi que leur chiffre d'affaires réalisé en France, résultant de l'exploitation d'œuvres cinématographiques et audiovisuelles sur des services de médias audiovisuels à la demande. La déclaration, établie conformément au modèle établi par le Centre national du cinéma et de l'image animée, est adressée dans les trois mois suivant la clôture de l'exercice.

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Article L453-31 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code des impositions sur les biens et services)