{ "article": { "LEGIARTI000048637773": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637773", "URL": "article/LEGI/ARTI/00/00/48/63/77/LEGIARTI000048637773.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.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048626008", "@num": "L452-5", "#text": "Code des impositions sur les biens et services - art. L452-5", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048624910", "@num": "9", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000020907879", "@num": "L211-1", "#text": "Code du cinéma et de l'image animée - art. L211-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637789", "@num": "L211-2", "#text": "Code du cinéma et de l'image animée - art. L211-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907971", "@num": "L214-1", "#text": "Code du cinéma et de l'image animée - art. L214-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908556", "@fin": "2999-01-01", "#text": "Chapitre IV : Organisation de certaines séances de spectacles cinématographiques", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908703", "@fin": "2999-01-01", "#text": "Titre Ier : Exercice des professions et activités du cinéma", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908705", "@fin": "2999-01-01", "#text": "Livre II : Professions et activités", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908866", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2009-07-26" } ] }, "@cid": "LEGITEXT000020908868", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020908868", "@c_titre_court": "Code du cinéma et de l'image animée" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020908537", "@fin": "2024-01-01", "@num": "L214-9", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637773", "@fin": "2999-01-01", "@num": "L214-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les séances mentionnées à l'article L. 214-1 ne donnent pas lieu à l'application des dispositions des articles L. 211-1 et L. 211-2 du présent code et du 1° de l'article L. 452-5 du code des impositions sur les biens et services, y compris lorsqu'elles se déroulent dans les établissements de spectacles cinématographiques.

" } }, "LEGIARTI000020908554": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000020908554", "URL": "article/LEGI/ARTI/00/00/20/90/85/LEGIARTI000020908554.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006522370", "@num": "15", "#text": "Décret du 28 décembre 1946 - art. 15, alinéas 6 à 10 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000871921", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1946-12-28" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000025883474", "@num": "10", "#text": "Décret n°2012-760\n du 9 mai 2012 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837924", "@nortexte": "MCCK1221641D", "@numtexte": "2012-760", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-09" }, { "@id": "LEGIARTI000027388858", "@num": "1", "#text": "Décret n°2013-380\n du 3 mai 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027386684", "@nortexte": "MCCK1302687D", "@numtexte": "2013-380", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-03" }, { "@id": "LEGIARTI000027388868", "@num": "11", "#text": "Décret n°2013-380\n du 3 mai 2013 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027386684", "@nortexte": "MCCK1302687D", "@numtexte": "2013-380", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-03" }, { "@id": "LEGIARTI000027388861", "@num": "4", "#text": "Décret n°2013-380\n du 3 mai 2013 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027386684", "@nortexte": "MCCK1302687D", "@numtexte": "2013-380", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-03" }, { "@id": "LEGIARTI000027388865", "@num": "8", "#text": "Décret n°2013-380\n du 3 mai 2013 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027386684", "@nortexte": "MCCK1302687D", "@numtexte": "2013-380", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-03" }, { "@id": "LEGIARTI000048626002", "@num": "L452-2", "#text": "Code des impositions sur les biens et services - art. L452-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031359680", "@num": "511-10", "#text": "Code du cinéma et de l'image animée - art. 511-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047162297", "@num": "511-9", "#text": "Code du cinéma et de l'image animée - art. 511-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232140", "@num": "D214-1", "#text": "Code du cinéma et de l'image animée - art. D214-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232166", "@num": "D214-11", "#text": "Code du cinéma et de l'image animée - art. D214-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232148", "@num": "D214-4", "#text": "Code du cinéma et de l'image animée - art. D214-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232158", "@num": "D214-8", "#text": "Code du cinéma et de l'image animée - art. D214-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907927", "@num": "L212-18", "#text": "Code du cinéma et de l'image animée - art. L212-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908552", "@num": "L214-2", "#text": "Code du cinéma et de l'image animée - art. L214-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908549", "@num": "L214-3", "#text": "Code du cinéma et de l'image animée - art. L214-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908547", "@num": "L214-4", "#text": "Code du cinéma et de l'image animée - art. L214-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908545", "@num": "L214-5", "#text": "Code du cinéma et de l'image animée - art. L214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908543", "@num": "L214-6", "#text": "Code du cinéma et de l'image animée - art. L214-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908541", "@num": "L214-7", "#text": "Code du cinéma et de l'image animée - art. L214-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908539", "@num": "L214-8", "#text": "Code du cinéma et de l'image animée - art. L214-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637773", "@num": "L214-9", "#text": "Code du cinéma et de l'image animée - art. 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L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852420", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908556", "@fin": "2999-01-01", "#text": "Chapitre IV : Organisation de certaines séances de spectacles cinématographiques", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908703", "@fin": "2999-01-01", "#text": "Titre Ier : Exercice des professions et activités du cinéma", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908705", "@fin": "2999-01-01", "#text": "Livre II : Professions et activités", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908866", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2009-07-26" } ] }, "@cid": "LEGITEXT000020908868", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020908868", "@c_titre_court": "Code du cinéma et de l'image animée" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020908554", "@fin": "2999-01-01", "@num": "L214-1", "@etat": "VIGUEUR", "@debut": "2009-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont soumises aux dispositions du présent chapitre :

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1° Les séances publiques et payantes organisées exceptionnellement par les associations et les autres groupements légalement constitués agissant sans but lucratif ;

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2° Les séances privées organisées par des associations et organismes assimilés habilités à diffuser la culture par le cinéma ;

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3° Les séances organisées par les associations et organismes qui ont pour objet la collecte, la conservation, la restauration et la diffusion du patrimoine cinématographique ;

\n
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4° Les séances organisées dans le cadre des services publics à caractère non commercial ;

\n
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5° Les séances gratuites ;

\n
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6° Les séances en plein air autres que celles organisées par les exploitants d'établissements de spectacles cinématographiques dans les conditions prévues à l'article L. 212-18.

" } }, "LEGIARTI000020908699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000020908699", "URL": "article/LEGI/ARTI/00/00/20/90/86/LEGIARTI000020908699.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021013951", "@num": "35", "#text": "Loi n°98-468 du 17 juin 1998 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556901", "@nortexte": "JUSX9700090L", "@numtexte": "98-468", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-17" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGITEXT000034016730", "#text": "Décret n°2017-150 du 8 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034015623", "@nortexte": "MCCB1631687D", "@numtexte": "2017-150", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-08" }, { "@id": "LEGIARTI000034016738", "@num": "2", "#text": "Décret n°2017-150 du 8 février 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034015623", "@nortexte": "MCCB1631687D", "@numtexte": "2017-150", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-08" }, { "@id": "LEGIARTI000043689439", "@num": "39", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 39 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000048626483", "@num": "L455-3", "#text": "Code des impositions sur les biens et services - art. 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L114-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908541", "@num": "L214-7", "#text": "Code du cinéma et de l'image animée - art. L214-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637773", "@num": "L214-9", "#text": "Code du cinéma et de l'image animée - art. L214-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908339", "@num": "L432-1", "#text": "Code du cinéma et de l'image animée - art. 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R132-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908701", "@fin": "2999-01-01", "#text": "Chapitre Ier : Visa d'exploitation cinématographique", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908703", "@fin": "2999-01-01", "#text": "Titre Ier : Exercice des professions et activités du cinéma", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908705", "@fin": "2999-01-01", "#text": "Livre II : Professions et activités", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908866", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2009-07-26" } ] }, "@cid": "LEGITEXT000020908868", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020908868", "@c_titre_court": "Code du cinéma et de l'image animée" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020908699", "@fin": "2999-01-01", "@num": "L211-1", "@etat": "VIGUEUR", "@debut": "2009-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La représentation cinématographique est subordonnée à l'obtention d'un visa d'exploitation délivré par le ministre chargé de la culture.

\n
\n

Ce visa peut être refusé ou sa délivrance subordonnée à des conditions pour des motifs tirés de la protection de l'enfance et de la jeunesse ou du respect de la dignité humaine.

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\n

Les conditions et les modalités de délivrance du visa sont fixées par décret en Conseil d'Etat.

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(VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908801", "#text": "Code du cinéma et de l'image animée - Section 3 : Cotisations professionnelles\r\n (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908795", "#text": "Code du cinéma et de l'image animée - Section 4 : Recouvrement et contrôle\r\n (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637824", "@num": "L111-3", "#text": "Code du cinéma et de l'image animée - art. L111-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637816", "@num": "L114-1", "#text": "Code du cinéma et de l'image animée - art. L114-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637804", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031782042", "@num": "L115-10", "#text": "Code du cinéma et de l'image animée - art. L115-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908807", "@num": "L115-11", "#text": "Code du cinéma et de l'image animée - art. L115-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908805", "@num": "L115-12", "#text": "Code du cinéma et de l'image animée - art. L115-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364825", "@num": "L115-13", "#text": "Code du cinéma et de l'image animée - art. L115-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908799", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034592341", "@num": "L115-15", "#text": "Code du cinéma et de l'image animée - art. L115-15 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816225", "@num": "L115-16", "#text": "Code du cinéma et de l'image animée - art. L115-16 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660907", "@num": "L115-17", "#text": "Code du cinéma et de l'image animée - art. L115-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908789", "@num": "L115-18", "#text": "Code du cinéma et de l'image animée - art. L115-18 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908787", "@num": "L115-19", "#text": "Code du cinéma et de l'image animée - art. L115-19 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637802", "@num": "L115-2", "#text": "Code du cinéma et de l'image animée - art. L115-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908785", "@num": "L115-20", "#text": "Code du cinéma et de l'image animée - art. L115-20 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908783", "@num": "L115-21", "#text": "Code du cinéma et de l'image animée - art. L115-21 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908781", "@num": "L115-22", "#text": "Code du cinéma et de l'image animée - art. L115-22 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908779", "@num": "L115-23", "#text": "Code du cinéma et de l'image animée - art. L115-23 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908777", "@num": "L115-24", "#text": "Code du cinéma et de l'image animée - art. L115-24 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908775", "@num": "L115-25", "#text": "Code du cinéma et de l'image animée - art. L115-25 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908773", "@num": "L115-26", "#text": "Code du cinéma et de l'image animée - art. L115-26 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637798", "@num": "L115-3", "#text": "Code du cinéma et de l'image animée - art. L115-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637795", "@num": "L115-4", "#text": "Code du cinéma et de l'image animée - art. L115-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908821", "@num": "L115-5", "#text": "Code du cinéma et de l'image animée - art. L115-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472742", "@num": "L115-6", "#text": "Code du cinéma et de l'image animée - art. L115-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196146", "@num": "L115-7", "#text": "Code du cinéma et de l'image animée - art. L115-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196141", "@num": "L115-8", "#text": "Code du cinéma et de l'image animée - art. L115-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472736", "@num": "L115-9", "#text": "Code du cinéma et de l'image animée - art. L115-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637793", "@num": "L116-1", "#text": "Code du cinéma et de l'image animée - art. L116-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637789", "@num": "L211-2", "#text": "Code du cinéma et de l'image animée - art. L211-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637781", "@num": "L212-34", "#text": "Code du cinéma et de l'image animée - art. L212-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637786", "@num": "L212-4", "#text": "Code du cinéma et de l'image animée - art. L212-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637779", "@num": "L213-10", "#text": "Code du cinéma et de l'image animée - art. 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L511-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624835", "@fin": "2999-01-01", "#text": "Sous-section 1 : Compétences fiscales et affectations", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624825", "@fin": "2999-01-01", "#text": "Section 1 : Impositions affectées au Centre national du cinéma et de l'image animée, au Centre national de la musique et à l'Association pour le soutien du théâtre privé", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624890", "@fin": "2999-01-01", "#text": "Chapitre II : Modifications des codes et lois dont les dispositions sont transférées dans le code des impositions sur les biens et services", "@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": "LEGIARTI000048624910", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603900", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code du cinéma et de l'image animée
\n Sct. Section 1 : Taxe sur le prix des entrées aux séances organisées par les exploitants d'établissements de spectacles cinématographiques\n, Art. L115-5, Sct. Section 2 : Taxe sur les éditeurs et distributeurs de services de télévision\n, Art. L115-6, Art. L115-7, Art. L115-8, Art. L115-9, Art. L115-10, Art. L115-11, Art. L115-12, Art. L115-13, Sct. Section 3 : Cotisations professionnelles\n, Art. L115-14, Art. L115-15, Sct. Section 4 : Recouvrement et contrôle\n, Art. L115-16, Art. L115-17, Art. L115-18, Art. L115-19, Art. L115-20, Art. L115-21, Art. L115-22, Art. L115-23, Art. L115-24, Art. L115-25, Art. L115-26, Art. L115-27\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code du cinéma et de l'image animée
\n Art. L111-3, Art. L114-1, Sct. Chapitre V : Compétences fiscales, Art. L115-1, Art. L115-2, Art. L115-3, Art. L115-4, Art. L116-1, Art. L211-2, Art. L212-4, Art. L212-34, Art. L213-10, Art. L214-9, Art. L311-2, Art. L511-1\n
\n

\n
" } }, "LEGIARTI000048626008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L452-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048626008", "URL": "article/LEGI/ARTI/00/00/48/62/60/LEGIARTI000048626008.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049804260", "@num": "D452-1", "#text": "Code des impositions sur les biens et services - art. D452-1 (VD)", "@sens": "cible", "@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": "LEGIARTI000049476870", "@num": "122-19", "#text": "Code du cinéma et de l'image animée - art. 122-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049476863", "@num": "211-25", "#text": "Code du cinéma et de l'image animée - art. 211-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049476839", "@num": "222-3", "#text": "Code du cinéma et de l'image animée - art. 222-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049476832", "@num": "230-1", "#text": "Code du cinéma et de l'image animée - art. 230-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049476820", "@num": "232-16", "#text": "Code du cinéma et de l'image animée - art. 232-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049476825", "@num": "232-4", "#text": "Code du cinéma et de l'image animée - art. 232-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637773", "@num": "L214-9", "#text": "Code du cinéma et de l'image animée - art. L214-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637770", "@num": "L311-2", "#text": "Code du cinéma et de l'image animée - art. L311-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048625998", "@fin": "2999-01-01", "#text": "Section 1 : Taxe sur les spectacles cinématographiques", "@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": "LEGIARTI000048626008", "@fin": "2999-01-01", "@num": "L452-5", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le montant de la taxe est égal à la somme des deux termes suivants :
1° Le produit des facteurs suivants :
a) La contrepartie de l'accès à la séance au sens de l'article L. 452-6, majorée de la taxe sur la valeur ajoutée ;
b) Le taux de 10,72 %, le cas échéant modifié dans les conditions prévues aux articles L. 452-7 et L. 452-8 ;
2° Le produit des facteurs suivants :
a) La contrepartie de l'accès à la séance au sens de l'article L. 452-6, minorée du terme mentionné au 1° ;
b) Le taux de 0,232 %.

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La délivrance du visa d'exploitation est subordonnée au paiement de la taxe sur l'autorisation d'exercice de l'activité d'exploitant d'établissement de spectacles cinématographiques mentionnée à l'article L. 455-1 du code des impositions sur les biens et services.

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Article L214-9 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code du cinéma et de l'image animée)