{ "article": { "LEGIARTI000048637798": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L115-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637798", "URL": "article/LEGI/ARTI/00/00/48/63/77/LEGIARTI000048637798.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": "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": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316010", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006432089", "@num": "47", "#text": "Code de l'industrie cinématographique - art. 47, alinéa 5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070882", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908833", "@fin": "2024-01-01", "#text": "Chapitre V : Impositions affectées au Centre national du cinéma et de l'image animée et perçues par lui", "@debut": "2010-01-01" }, { "@id": "LEGISCTA000048637814", "@fin": "2999-01-01", "#text": "Chapitre V : Compétences fiscales", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908862", "@fin": "2999-01-01", "#text": "Titre Ier : Centre national du cinéma et de l'image animée", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908864", "@fin": "2999-01-01", "#text": "Livre Ier : Organisation administrative", "@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": "LEGIARTI000020908825", "@fin": "2011-12-30", "@num": "L115-3", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075969", "@fin": "2024-01-01", "@num": "L115-3", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637798", "@fin": "2999-01-01", "@num": "L115-3", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'agent comptable du Centre national du cinéma et de l'image animée exerce, pour le recouvrement des impositions mentionnées à l'article L. 115-1, les missions dévolues par le livre des procédures fiscales aux comptables mentionnés à l'article L. 252 de ce livre.

" } }, "LEGIARTI000006316010": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L252", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316010", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316010.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL252AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 270 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000299367", "#text": "Décret 62-1587 1962-12-29 ART. 67 (AL. DERNIER)", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "LEGIARTI000006274900", "@num": "26", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGITEXT000020561461", "#text": "Arrêté du 26 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020446475", "@nortexte": "BCFR0906830A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-26" }, { "@id": "LEGITEXT000020561432", "#text": "Arrêté du 16 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020552714", "@nortexte": "BCFR0907474A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-16" }, { "@id": "LEGITEXT000021201087", "#text": "Arrêté du 12 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021190500", "@nortexte": "BCFR0922588A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-12" }, { "@id": "LEGITEXT000021330288", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021309613", "@nortexte": "BCFR0925134A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000048632216", "@num": "4-1", "#text": "LOI n°2019-1100 du 30 octobre 2019 - art. 4-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039295468", "@nortexte": "MICX1909891L", "@numtexte": "2019-1100", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-10-30" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000050737980", "#text": "Arrêté du 2 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733482", "@nortexte": "BCPE2431104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-02" }, { "@id": "LEGITEXT000050918515", "#text": "Arrêté du 18 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050872655", "@nortexte": "ECOE2432732A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-18" }, { "@id": "LEGITEXT000051281261", "#text": "Arrêté du 26 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051270924", "@nortexte": "ECOE2500397A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-26" }, { "#text": "CGI 1907", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000048637798", "@num": "L115-3", "#text": "Code du cinéma et de l'image animée - art. L115-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006350444", "@num": "L79", "#text": "Code du domaine de l'Etat - art. L79 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361361", "@num": "L2321-1", "#text": "Code général de la propriété des personnes publ... - art. L2321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022336406", "@num": "1929 ter", "#text": "Code général des impôts, CGI. - art. 1929 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365761", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133981", "@fin": "1987-12-31", "#text": "LES PROCEDURES DE RECOUVREMENT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114557", "@fin": "1987-12-31", "#text": "LE RECOUVREMENT DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316010", "@fin": "1986-12-31", "@num": "L252", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316011", "@fin": "1992-12-31", "@num": "L252", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316012", "@fin": "2999-01-01", "@num": "L252", "@etat": "VIGUEUR", "@debut": "1992-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le recouvrement des impôts est confié soit aux comptables du Trésor, soit aux comptables de la direction générale des impôts par arrêté du ministre chargé des finances.
\n
" } }, "LEGIARTI000006316011": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L252", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316011", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316011.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL252AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 270 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFARTI000002466274", "@num": "38", "#text": "Loi n°55-366 du 3 avril 1955 - art. 38, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000503947", "@numtexte": "55-366", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1955-04-03" }, { "@id": "JORFTEXT000000299367", "#text": "Décret 62-1587 1962-12-29 ART. 67 (AL. DERNIER)", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "LEGIARTI000006274900", "@num": "26", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 26 (P) JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274900", "@num": "26", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696712", "#text": "Décret 87-941 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGITEXT000020561461", "#text": "Arrêté du 26 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020446475", "@nortexte": "BCFR0906830A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-26" }, { "@id": "LEGITEXT000020561432", "#text": "Arrêté du 16 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020552714", "@nortexte": "BCFR0907474A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-16" }, { "@id": "LEGITEXT000021201087", "#text": "Arrêté du 12 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021190500", "@nortexte": "BCFR0922588A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-12" }, { "@id": "LEGITEXT000021330288", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021309613", "@nortexte": "BCFR0925134A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000048632216", "@num": "4-1", "#text": "LOI n°2019-1100 du 30 octobre 2019 - art. 4-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039295468", "@nortexte": "MICX1909891L", "@numtexte": "2019-1100", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-10-30" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000050737980", "#text": "Arrêté du 2 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733482", "@nortexte": "BCPE2431104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-02" }, { "@id": "LEGITEXT000050918515", "#text": "Arrêté du 18 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050872655", "@nortexte": "ECOE2432732A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-18" }, { "@id": "LEGITEXT000051281261", "#text": "Arrêté du 26 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051270924", "@nortexte": "ECOE2500397A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-26" }, { "#text": "CGI 1907", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000048637798", "@num": "L115-3", "#text": "Code du cinéma et de l'image animée - art. L115-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006350444", "@num": "L79", "#text": "Code du domaine de l'Etat - art. L79 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361361", "@num": "L2321-1", "#text": "Code général de la propriété des personnes publ... - art. L2321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022336406", "@num": "1929 ter", "#text": "Code général des impôts, CGI. - art. 1929 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 17 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000036365761", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316010", "@fin": "1986-12-31", "@num": "L252", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316011", "@fin": "1992-12-31", "@num": "L252", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316012", "@fin": "2999-01-01", "@num": "L252", "@etat": "VIGUEUR", "@debut": "1992-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le recouvrement des impôts est confié soit aux comptables du Trésor, soit aux comptables de la direction générale des impôts par arrêté du ministre chargé des finances.
\n
\n
Ces comptables exercent également les actions liées indirectement au recouvrement des créances fiscales et qui, dès lors, n'ont pas une cause étrangère à l'impôt au sens de l'article 38 de la loi n° 55-366 du 3 avril 1955 relative au développement des crédits affectés aux dépenses du ministère de l'économie et des finances et des affaires économiques pour l'exercice 1955 (I. - Charges communes).
\n
" } }, "LEGIARTI000006316012": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L252", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316012", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316012.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL252AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 270 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFARTI000002466274", "@num": "38", "#text": "Loi n°55-366 du 3 avril 1955 - art. 38 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000503947", "@numtexte": "55-366", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1955-04-03" }, { "@id": "JORFTEXT000000299367", "#text": "Décret 62-1587 1962-12-29 ART. 67 (AL. 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Le recouvrement des impôts est confié aux comptables publics compétents par arrêté du ministre chargé du budget.
\n
\n
Ces comptables exercent également les actions liées indirectement au recouvrement des créances fiscales et qui, dès lors, n'ont pas une cause étrangère à l'impôt au sens de l'article 38 de la loi n° 55-366 du 3 avril 1955 relative au développement des crédits affectés aux dépenses du ministère de l'économie et des finances et des affaires économiques pour l'exercice 1955 (I.-Charges communes).
\n
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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
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Article L115-3 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code du cinéma et de l'image animée)