{ "article": { "LEGIARTI000048637786": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L212-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637786", "URL": "article/LEGI/ARTI/00/00/48/63/77/LEGIARTI000048637786.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": "LEGIARTI000023653681", "@num": "1", "#text": "Décret n°2011-226\n du 28 février 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023651178", "@nortexte": "MCCK1028626D", "@numtexte": "2011-226", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-02-28" }, { "@id": "LEGIARTI000048626497", "@num": "L455-9", "#text": "Code des impositions sur les biens et services - art. L455-9", "@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": "LEGIARTI000029231854", "@num": "R212-1", "#text": "Code du cinéma et de l'image animée - art. R212-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029231858", "@num": "R212-2", "#text": "Code du cinéma et de l'image animée - art. R212-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908691", "@fin": "2999-01-01", "#text": "Section 1 : Autorisation d'exercice de la profession d'exploitant", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908695", "@fin": "2999-01-01", "#text": "Chapitre II : Secteur de l'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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020908685", "@fin": "2024-01-01", "@num": "L212-4", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637786", "@fin": "2999-01-01", "@num": "L212-4", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La délivrance de l'autorisation est subordonnée au paiement de la taxe mentionnée à l'article L. 455-9 du code des impositions sur les biens et services.

" } }, "LEGIARTI000048624910": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624910", "URL": "article/LEGI/ARTI/00/00/48/62/49/LEGIARTI000048624910.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048637814", "#text": "Code du cinéma et de l'image animée - Chapitre V : Compétences fiscales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908831", "#text": "Code du cinéma et de l'image animée - Section 1 : Taxe sur le prix des entrées aux sé... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036364823", "#text": "Code du cinéma et de l'image animée - Section 2 : Taxe sur les éditeurs et distribute... (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. L213-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@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": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@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": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637764", "@num": "L511-1", "#text": "Code du cinéma et de l'image animée - art. 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
" } }, "LEGIARTI000048626497": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L455-9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048626497", "URL": "article/LEGI/ARTI/00/00/48/62/64/LEGIARTI000048626497.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000048637804", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048626495", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur l'autorisation d'exercice de l'activité d'exploitant d'établissement de spectacles cinématographiques", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048626475", "@fin": "2999-01-01", "#text": "Chapitre V : EXPLOITATION DES ÉTABLISSEMENTS, DROITS ET RÉSEAUX", "@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": "LEGIARTI000048626497", "@fin": "2999-01-01", "@num": "L455-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Les règles relatives à la taxe sur l'autorisation d'exercice de l'activité d'exploitant d'établissement de spectacles cinématographiques sont déterminées par les dispositions du livre Ier et par celles de la présente section.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048626497", "cible": true, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000048637786", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048624910", "cible": false, "cidtexte": "LEGITEXT000020908868", "id": "LEGIARTI000048637786", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048637786", "liens_entrants": true }

Article L212-4 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code du cinéma et de l'image animée)