{ "article": { "LEGIARTI000048847442": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 terdecies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048847442", "URL": "article/LEGI/ARTI/00/00/48/84/74/LEGIARTI000048847442.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048769185", "@num": "110", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 110", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006309639", "@num": "298 septies", "#text": "Code général des impôts, CGI. - art. 298 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179663", "@fin": "2999-01-01", "#text": "VI : Régime de la presse et de ses fournisseurs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006309654", "@fin": "1982-01-01", "@num": "298 terdecies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309655", "@fin": "2023-12-31", "@num": "298 terdecies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847442", "@fin": "2999-01-01", "@num": "298 terdecies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un décret en conseil d'Etat fixe les modalités d'application des articles 298 septies à 298 undecies.

" } }, "LEGIARTI000006309639": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309639", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309639.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0298AIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 297 I 1 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 298 terdecies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 72", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 73", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044608007", "@num": "2", "#text": "Décret n°2021-1746 du 21 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044546886", "@nortexte": "MICE2133149D", "@numtexte": "2021-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-21" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044617686", "@num": "72", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766145", "@num": "73", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1934-02-28 ART. 52", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162827", "@fin": "1988-12-30", "#text": "REGIMES SPECIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006309639", "@fin": "1982-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309640", "@fin": "1983-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309641", "@fin": "1983-12-30", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309642", "@fin": "1985-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309643", "@fin": "1986-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309644", "@fin": "1989-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1986-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309645", "@fin": "2010-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645256", "@fin": "2014-02-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028663966", "@fin": "2018-03-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426342", "@fin": "2020-12-31", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910152", "@fin": "2022-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983740", "@fin": "2999-01-01", "@num": "298 septies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les ventes, commissions et courtages portant sur les publications qui remplissent les conditions prévues par les articles 72 et 73 de l'annexe III au présent code pris en application de l'article 52 de la loi du 28 février 1934, sont soumis à la taxe sur la valeur ajoutée :
\n
1° Pour les quotidiens et pour les publications qui leur sont assimilées au sens de l'article 39 bis, au taux réduit, assorti toutefois d'un abattement tel que le taux réel perçu dans les départements de la France métropolitaine soit de 2,1 %; ce taux est diminué de moitié dans les départements de la Guadeloupe, de la Martinique et de la Réunion;
\n
2° Pour les autres publications, sous réserve des dispositions de l'article 298 terdecies A, à compter du 1er janvier 1982 seulement, au taux réduit. Jusqu'à cette date, elles demeurent exonérées; toutefois, les éditeurs de ces publications peuvent opter pour l'assujettissement à la taxe sur la valeur ajoutée. Cette option est irrévocable; elle prend effet le premier jour du trimestre qui suit le dépôt de la demande. Toutefois l'option exercée avant le 1er avril 1977 peut prendre effet, à la demande de l'entreprise, au 1er janvier 1977. Dans le cas où une même entreprise édite plusieurs titres, cette entreprise doit exercer une option distincte pour chaque titre. En cas d'option, le taux réduit sera assorti, jusqu'au 31 décembre 1981, d'une réfaction telle que le taux réel perçu soit de 4 %; ce taux est diminué de moitié dans les départements de la Guadeloupe, de la Martinique et de la Réunion. A ces atténuations de la base imposable se substitue, pour les départements de la Corse, celle qui est prévue à l'article 297-I-1-1°.
" } }, "LEGIARTI000006309640": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309640", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309640.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0298AIXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 297 I 1 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 298 decies II ANCIEN", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 298 terdecies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 72", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 73", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1934-02-28 ART. 52", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273500", "@num": "28", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 28 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000044608007", "@num": "2", "#text": "Décret n°2021-1746 du 21 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044546886", "@nortexte": "MICE2133149D", "@numtexte": "2021-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-21" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044617686", "@num": "72", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766145", "@num": "73", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162827", "@fin": "1988-12-30", "#text": "REGIMES SPECIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006309639", "@fin": "1982-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309640", "@fin": "1983-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309641", "@fin": "1983-12-30", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309642", "@fin": "1985-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309643", "@fin": "1986-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309644", "@fin": "1989-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1986-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309645", "@fin": "2010-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645256", "@fin": "2014-02-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028663966", "@fin": "2018-03-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426342", "@fin": "2020-12-31", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910152", "@fin": "2022-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983740", "@fin": "2999-01-01", "@num": "298 septies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les ventes, commissions et courtages portant sur les publications qui remplissent les conditions prévues par les articles 72 et 73 de l'annexe III au présent code pris en application de l'article 52 de la loi du 28 février 1934, sont soumis à la taxe sur la valeur ajoutée :
\n
1° Pour les quotidiens et pour les publications qui leur sont assimilées au sens de l'article 39 bis, au taux réduit, assorti toutefois d'un abattement tel que le taux réel perçu dans les départements de la France métropolitaine soit de 2,1 %; ce taux est diminué de moitié dans les départements de la Guadeloupe, de la Martinique et de la Réunion ;
\n
2° Pour les autres publications, sous réserve des dispositions de l'article 298 terdecies A, au taux réduit (1). En 1982, le taux réduit est assorti d'une réfaction telle que le taux réel perçu est de 4 % ; ce taux est diminué de moitié dans les départements de la Guadeloupe, de la Martinique et de la Réunion. A cette atténuation de la base imposable se substitue, pour les départements de la Corse, celle qui est prévue à l'article 297-I-1-1°.
\n
(1) Jusqu'au 31 décembre 1981 ces publications étaient exonérées ou soumises, sur option, au taux de 4 %. Dans la première hypothèse, la taxe sur les achats de certains biens et services était reversée à l'éditeur (ancien article 298 decies-II).
\n
" } }, "LEGIARTI000006309641": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309641", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309641.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0298AIXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 297 I 1 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 298 decies II ANCIEN", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 298 terdecies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 72", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 73", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273725", "@num": "13", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 13 (P) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000044608007", "@num": "2", "#text": "Décret n°2021-1746 du 21 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044546886", "@nortexte": "MICE2133149D", "@numtexte": "2021-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-21" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044617686", "@num": "72", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766145", "@num": "73", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1934-02-28 ART. 52", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162827", "@fin": "1988-12-30", "#text": "REGIMES SPECIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006309639", "@fin": "1982-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309640", "@fin": "1983-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309641", "@fin": "1983-12-30", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309642", "@fin": "1985-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309643", "@fin": "1986-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309644", "@fin": "1989-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1986-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309645", "@fin": "2010-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645256", "@fin": "2014-02-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028663966", "@fin": "2018-03-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426342", "@fin": "2020-12-31", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910152", "@fin": "2022-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983740", "@fin": "2999-01-01", "@num": "298 septies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les ventes, commissions et courtages portant sur les publications qui remplissent les conditions prévues par les articles 72 et 73 de l'annexe III au présent code pris en application de l'article 52 de la loi du 28 février 1934, sont soumis à la taxe sur la valeur ajoutée :
\n
1° Pour les quotidiens et pour les publications qui leur sont assimilées au sens de l'article 39 bis, au taux réduit, assorti toutefois d'un abattement tel que le taux réel perçu dans les départements de la France métropolitaine soit de 2,1 %; ce taux est diminué de moitié dans les départements de la Guadeloupe, de la Martinique et de la Réunion;
\n
2° Pour les autres publications, sous réserve des dispositions de l'article 298 terdecies A, au taux réduit (1). En 1982 et 1983, le taux réduit est assorti d'une réfaction telle que le taux réel perçu est de 4 % ; ce taux est diminué de moitié dans les départements de la Guadeloupe, de la Martinique et de la Réunion. A cette atténuation de la base imposable se substitue, pour les départements de la Corse, celle qui est prévue à l'article 297-I-1-1°.
\n
(1) Jusqu'au 31 décembre 1981 ces publications étaient exonérées ou soumises, sur option, au taux de 4 %. Dans la première hypothèse, la taxe sur les achats de certains biens et services était reversée à l'éditeur (ancien article 298 decies-II).
\n
" } }, "LEGIARTI000006309642": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309642", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309642.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0298AIXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 297 I 1 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 298 terdecies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 72", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 73", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000319977", "#text": "Loi 83-1179 1983-12-29 art. 31 I 1 b finances pour 1984 JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000044608007", "@num": "2", "#text": "Décret n°2021-1746 du 21 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044546886", "@nortexte": "MICE2133149D", "@numtexte": "2021-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-21" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044617686", "@num": "72", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766145", "@num": "73", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1934-02-28 ART. 52", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162827", "@fin": "1988-12-30", "#text": "REGIMES SPECIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006309639", "@fin": "1982-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309640", "@fin": "1983-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309641", "@fin": "1983-12-30", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309642", "@fin": "1985-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309643", "@fin": "1986-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309644", "@fin": "1989-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1986-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309645", "@fin": "2010-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645256", "@fin": "2014-02-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028663966", "@fin": "2018-03-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426342", "@fin": "2020-12-31", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910152", "@fin": "2022-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983740", "@fin": "2999-01-01", "@num": "298 septies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les ventes, commissions et courtages portant sur les publications qui remplissent les conditions prévues par les articles 72 et 73 de l'annexe III au présent code pris en application de l'article 52 de la loi du 28 février 1934, sont soumis à la taxe sur la valeur ajoutée :
\n
1° Pour les quotidiens et pour les publications qui leur sont assimilées au sens de l'article 39 bis, au taux réduit, assorti toutefois d'un abattement tel que le taux réel perçu dans les départements de la France métropolitaine soit de 2,1 %; ce taux est diminué de moitié dans les départements de la Guadeloupe, de la Martinique et de la Réunion;
\n
2° Pour les autres publications, sous réserve des dispositions de l'article 298 terdecies A, au taux réduit. En 1982, 1983 et 1984 , le taux réduit est assorti d'une réfaction telle que le taux réel perçu est de 4 % ; ce taux est diminué de moitié dans les départements de la Guadeloupe, de la Martinique et de la Réunion. A cette atténuation de la base imposable se substitue, pour les départements de la Corse, celle qui est prévue à l'article 297-I-1-1°.
" } }, "LEGIARTI000006309643": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-01", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309643", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309643.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0298AIXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 297 I 1 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 298 terdecies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 72", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 73", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274269", "@num": "31", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 31 (P) JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGIARTI000044608007", "@num": "2", "#text": "Décret n°2021-1746 du 21 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044546886", "@nortexte": "MICE2133149D", "@numtexte": "2021-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-21" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044617686", "@num": "72", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766145", "@num": "73", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1934-02-28 ART. 52", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162827", "@fin": "1988-12-30", "#text": "REGIMES SPECIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006309639", "@fin": "1982-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309640", "@fin": "1983-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309641", "@fin": "1983-12-30", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309642", "@fin": "1985-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309643", "@fin": "1986-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309644", "@fin": "1989-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1986-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309645", "@fin": "2010-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645256", "@fin": "2014-02-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028663966", "@fin": "2018-03-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426342", "@fin": "2020-12-31", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910152", "@fin": "2022-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983740", "@fin": "2999-01-01", "@num": "298 septies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les ventes, commissions et courtages portant sur les publications qui remplissent les conditions prévues par les articles 72 et 73 de l'annexe III au présent code pris en application de l'article 52 de la loi du 28 février 1934, sont soumis à la taxe sur la valeur ajoutée :
\n
1° Pour les quotidiens et pour les publications qui leur sont assimilées au sens de l'article 39 bis, au taux réduit, assorti toutefois d'un abattement tel que le taux réel perçu dans les départements de la France métropolitaine soit de 2,1 %; ce taux est diminué de moitié dans les départements de la Guadeloupe, de la Martinique et de la Réunion;
\n
2° Pour les autres publications, sous réserve des dispositions de l'article 298 terdecies A, au taux réduit. Jusqu'au 31 décembre 1985, le taux réduit est assorti d'une réfaction telle que le taux réel perçu est de 4 % ; ce taux est diminué de moitié dans les départements de la Guadeloupe, de la Martinique et de la Réunion. A cette atténuation de la base imposable se substitue, pour les départements de la Corse, celle qui est prévue à l'article 297-I-1-1°.
" } }, "LEGIARTI000006309644": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-01-01", "DATE_DEBUT": "1986-03-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006309644", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309644.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0298AIXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 298 terdecies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 72", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 73", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000878230", "#text": "Loi 85-1403 1985-12-30 art. 16 I, art. 66 Finances pour 1986 JORF 3 décembre 1985, en vigueur le 1er janvier 1986) M(Décret 86-414 1986-03-13 art. 1 1°, art. 3 1° JORF 15 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006317499", "@num": "16", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 16 (P) JORF 3 décembre 1985, en vigueur le 1er janvier 1986) M(Décret 86-414 1986-03-13 art. 1 1°, art. 3 1° JORF 15 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274482", "@num": "66", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 66 (V) JORF 3 décembre 1985, en vigueur le 1er janvier 1986) M(Décret 86-414 1986-03-13 art. 1 1°, art. 3 1° JORF 15 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000044608007", "@num": "2", "#text": "Décret n°2021-1746 du 21 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044546886", "@nortexte": "MICE2133149D", "@numtexte": "2021-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-21" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044617686", "@num": "72", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766145", "@num": "73", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1934-02-28 ART. 52", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162830", "@fin": "1989-01-01", "#text": "REGIMES SPECIAUX.", "@debut": "1981-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147126", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE *TVA*", "@debut": "1981-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006309639", "@fin": "1982-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309640", "@fin": "1983-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309641", "@fin": "1983-12-30", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309642", "@fin": "1985-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309643", "@fin": "1986-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309644", "@fin": "1989-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1986-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309645", "@fin": "2010-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645256", "@fin": "2014-02-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028663966", "@fin": "2018-03-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426342", "@fin": "2020-12-31", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910152", "@fin": "2022-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983740", "@fin": "2999-01-01", "@num": "298 septies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les ventes, commissions et courtages portant sur les publications qui remplissent les conditions prévues par les articles 72 et 73 de l'annexe III au présent code pris en application de l'article 52 de la loi du 28 février 1934, sont soumis à la taxe sur la valeur ajoutée :
\n
1° Pour les quotidiens et pour les publications qui leur sont assimilées au sens de l'article 39 bis, au taux de 2,10 % dans les départements de la France métropolitaine et de 1,05 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion (1) ;
\n
2° Pour les autres publications, sous réserve des dispositions de l'article 298 terdecies A, au taux de 4 p. 100 ; toutefois, ce taux est fixé à 3,15 % dans les départements de la Corse.
\n
Il est fixé à 2 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion.
\n
(1) Dispositions applicables à compter du 1er juillet 1986.
\n
" } }, "LEGIARTI000006309645": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309645", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309645.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0298AIXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 72", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 73", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275171", "@num": "88", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 88 (P) JORF 31 décembre 1987, en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000044608007", "@num": "2", "#text": "Décret n°2021-1746 du 21 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044546886", "@nortexte": "MICE2133149D", "@numtexte": "2021-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-21" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044617686", "@num": "72", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766145", "@num": "73", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2001-02-20 3L-1-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "LOI 1934-02-28 ART. 52", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179663", "@fin": "2999-01-01", "#text": "VI : Régime de la presse et de ses fournisseurs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006309639", "@fin": "1982-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309640", "@fin": "1983-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309641", "@fin": "1983-12-30", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309642", "@fin": "1985-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309643", "@fin": "1986-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309644", "@fin": "1989-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1986-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309645", "@fin": "2010-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645256", "@fin": "2014-02-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028663966", "@fin": "2018-03-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426342", "@fin": "2020-12-31", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910152", "@fin": "2022-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983740", "@fin": "2999-01-01", "@num": "298 septies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 1er janvier 1989, les ventes, commissions et courtages portant sur les publications qui remplissent les conditions prévues par les articles 72 et 73 de l'annexe III au présent code pris en application de l'article 52 de la loi du 28 février 1934, sont soumis à la taxe sur la valeur ajoutée au taux de 2,1 p. 100 dans les départements de la France métropolitaine et de 1,05 p. 100 dans les départements de la Guadeloupe, de la Martinique et de la Réunion.
\n
1° 2° (Abrogé).
" } }, "LEGIARTI000021645256": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-02-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021645256", "URL": "article/LEGI/ARTI/00/00/21/64/52/LEGIARTI000021645256.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021580231", "@num": "77", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 77", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000044608007", "@num": "2", "#text": "Décret n°2021-1746 du 21 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044546886", "@nortexte": "MICE2133149D", "@numtexte": "2021-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-21" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044617686", "@num": "72", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766145", "@num": "73", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179663", "@fin": "2999-01-01", "#text": "VI : Régime de la presse et de ses fournisseurs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006309639", "@fin": "1982-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309640", "@fin": "1983-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309641", "@fin": "1983-12-30", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309642", "@fin": "1985-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309643", "@fin": "1986-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309644", "@fin": "1989-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1986-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309645", "@fin": "2010-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645256", "@fin": "2014-02-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028663966", "@fin": "2018-03-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426342", "@fin": "2020-12-31", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910152", "@fin": "2022-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983740", "@fin": "2999-01-01", "@num": "298 septies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A compter du 1er janvier 1989, les ventes, commissions et courtages portant sur les publications qui remplissent les conditions prévues par les articles 72 et 73 de l'annexe III au présent code pris en application de l'article 52 de la loi du 28 février 1934, sont soumis à la taxe sur la valeur ajoutée au taux de 2,1 % dans les départements de la France métropolitaine et de 1,05 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion.

\n
\n

Lorsqu'une publication remplissant les conditions mentionnées au premier alinéa est comprise dans une offre composite pour un prix forfaitaire comprenant l'accès à un contenu numérique ayant une cohérence éditoriale avec cette publication, les taux réduits mentionnés au premier alinéa s'appliquent à hauteur fixée par voie réglementaire.

\n
" } }, "LEGIARTI000028663966": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-03-01", "DATE_DEBUT": "2014-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028663966", "URL": "article/LEGI/ARTI/00/00/28/66/39/LEGIARTI000028663966.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article unique de la loi n° 2014-237 du 27 février 2014, le second alinéa de l'article 298 septies s'applique aux opérations pour lesquelles la taxe sur la valeur ajoutée est exigible à compter du 1er février 2014.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001491773", "@num": "1", "#text": "Loi n° 86-897 du 1er août 1986 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000687451", "@numtexte": "86-897", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-01" }, { "@id": "LEGIARTI000028662088", "@num": "unique", "#text": "LOI n°2014-237\n du 27 février 2014 - art. unique.", "@sens": "cible", "@cidtexte": "JORFTEXT000028661116", "@nortexte": "EFIX1402357L", "@numtexte": "2014-237", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-02-27" }, { "@id": "LEGIARTI000044608007", "@num": "2", "#text": "Décret n°2021-1746 du 21 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044546886", "@nortexte": "MICE2133149D", "@numtexte": "2021-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-21" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044617686", "@num": "72", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766145", "@num": "73", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179663", "@fin": "2999-01-01", "#text": "VI : Régime de la presse et de ses fournisseurs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006309639", "@fin": "1982-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309640", "@fin": "1983-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309641", "@fin": "1983-12-30", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309642", "@fin": "1985-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309643", "@fin": "1986-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309644", "@fin": "1989-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1986-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309645", "@fin": "2010-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645256", "@fin": "2014-02-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028663966", "@fin": "2018-03-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426342", "@fin": "2020-12-31", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910152", "@fin": "2022-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983740", "@fin": "2999-01-01", "@num": "298 septies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont également soumis aux mêmes taux de la taxe sur la valeur ajoutée les ventes, commissions et courtages portant sur les services de presse en ligne reconnus comme tels en application de l'article 1er de la loi n° 86-897 du 1er août 1986 portant réforme du régime juridique de la presse.

" } }, "LEGIARTI000036426342": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2018-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426342", "URL": "article/LEGI/ARTI/00/00/36/42/63/LEGIARTI000036426342.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 8 II de la loi n° 2017-1837 du 30 décembre 2017, ces dispositions sont applicables aux prestations de service pour lesquelles l'exigibilité et le fait générateur de la taxe sur la valeur ajoutée interviennent à compter du 1er mars 2018.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001491773", "@num": "1", "#text": "Loi n° 86-897 du 1er août 1986 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000687451", "@numtexte": "86-897", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-01" }, { "@id": "LEGIARTI000036377638", "@num": "8", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000044608007", "@num": "2", "#text": "Décret n°2021-1746 du 21 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044546886", "@nortexte": "MICE2133149D", "@numtexte": "2021-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-21" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044617686", "@num": "72", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766145", "@num": "73", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179663", "@fin": "2999-01-01", "#text": "VI : Régime de la presse et de ses fournisseurs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006309639", "@fin": "1982-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309640", "@fin": "1983-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309641", "@fin": "1983-12-30", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309642", "@fin": "1985-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309643", "@fin": "1986-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309644", "@fin": "1989-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1986-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309645", "@fin": "2010-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645256", "@fin": "2014-02-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028663966", "@fin": "2018-03-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426342", "@fin": "2020-12-31", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910152", "@fin": "2022-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983740", "@fin": "2999-01-01", "@num": "298 septies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont également soumis aux mêmes taux de la taxe sur la valeur ajoutée les ventes, commissions et courtages portant sur les versions numérisées d'une publication mentionnée au premier alinéa du présent article et sur les services de presse en ligne reconnus comme tels en application de l'article 1er de la loi n° 86-897 du 1er août 1986 portant réforme du régime juridique de la presse.

Lorsque ces prestations sont comprises dans une offre, composée ou non de plusieurs autres offres, qui comprend l'accès à un réseau de communications électroniques au sens du 2° de l'article L. 32 du code des postes et des communications électroniques ou à un équipement terminal au sens du 10° du même article L. 32 ou la fourniture de services de télévision au sens de l'article 2 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication, le taux réduit est applicable au supplément de prix payé par le client par rapport à une offre identique, mais ne comprenant pas tout ou partie de ces mêmes prestations, commercialisée dans des conditions comparables. Le cas échéant, cette assiette est majorée de celle établie pour l'application du taux réduit à cette autre offre.
\n
\n A défaut d'une telle autre offre, le taux réduit est applicable aux sommes payées, par client, pour l'acquisition de ces prestations, nettes des frais de mise à disposition du public acquittés par les éditeurs de presse au fournisseur de service, dans la limite, le cas échéant, du prix auquel ces prestations sont commercialisées par ailleurs par le fournisseur.

" } }, "LEGIARTI000042910152": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042910152", "URL": "article/LEGI/ARTI/00/00/42/91/01/LEGIARTI000042910152.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001491773", "@num": "1", "#text": "Loi n° 86-897 du 1er août 1986 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000687451", "@numtexte": "86-897", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-01" }, { "@id": "LEGIARTI000042778451", "@num": "44", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000044608007", "@num": "2", "#text": "Décret n°2021-1746 du 21 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044546886", "@nortexte": "MICE2133149D", "@numtexte": "2021-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-21" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044617686", "@num": "72", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766145", "@num": "73", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179663", "@fin": "2999-01-01", "#text": "VI : Régime de la presse et de ses fournisseurs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006309639", "@fin": "1982-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309640", "@fin": "1983-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309641", "@fin": "1983-12-30", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309642", "@fin": "1985-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309643", "@fin": "1986-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309644", "@fin": "1989-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1986-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309645", "@fin": "2010-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645256", "@fin": "2014-02-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028663966", "@fin": "2018-03-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426342", "@fin": "2020-12-31", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910152", "@fin": "2022-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983740", "@fin": "2999-01-01", "@num": "298 septies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les livraisons et services d'intermédiation portant sur les ventes, commissions et courtages portant sur les publications qui remplissent les conditions prévues par les articles 72 et 73 de l'annexe III au présent code pris en application de l'article 52 de la loi du 28 février 1934, sont soumis à la taxe sur la valeur ajoutée au taux de 2,1 % dans les départements de la France métropolitaine et de 1,05 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion.

Sont également soumis aux mêmes taux de la taxe sur la valeur ajoutée les livraisons et services d'intermédiation portant sur les versions numérisées d'une publication mentionnée au premier alinéa du présent article et sur les services de presse en ligne reconnus comme tels en application de l'article 1er de la loi n° 86-897 du 1er août 1986 portant réforme du régime juridique de la presse.

\n
" } }, "LEGIARTI000044983740": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 septies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044983740", "URL": "article/LEGI/ARTI/00/00/44/98/37/LEGIARTI000044983740.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001491773", "@num": "1", "#text": "Loi n° 86-897 du 1er août 1986 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000687451", "@numtexte": "86-897", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-01" }, { "@id": "LEGIARTI000044608007", "@num": "2", "#text": "Décret n°2021-1746 du 21 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044546886", "@nortexte": "MICE2133149D", "@numtexte": "2021-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-21" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044617686", "@num": "72", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766145", "@num": "73", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179663", "@fin": "2999-01-01", "#text": "VI : Régime de la presse et de ses fournisseurs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006309639", "@fin": "1982-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309640", "@fin": "1983-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309641", "@fin": "1983-12-30", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309642", "@fin": "1985-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309643", "@fin": "1986-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309644", "@fin": "1989-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1986-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309645", "@fin": "2010-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645256", "@fin": "2014-02-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028663966", "@fin": "2018-03-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426342", "@fin": "2020-12-31", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910152", "@fin": "2022-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983740", "@fin": "2999-01-01", "@num": "298 septies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les livraisons et services d'intermédiation portant sur les publications qui remplissent les conditions prévues par les articles 72 et 73 de l'annexe III au présent code pris en application de l'article 52 de la loi du 28 février 1934, sont soumis à la taxe sur la valeur ajoutée au taux de 2,1 % dans les départements de la France métropolitaine et de 1,05 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion.

\n
" } }, "LEGIARTI000048769185": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "110", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048769185", "URL": "article/LEGI/ARTI/00/00/48/76/91/LEGIARTI000048769185.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048847432", "@num": "15", "#text": "Loi n° 64-1279 du 23 décembre 1964 - art. 15 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042178833", "@num": "11", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 11 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000044990116", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829144", "@num": "14 B", "#text": "Code général des impôts, CGI. - art. 14 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781921", "@num": "199 decies G bis", "#text": "Code général des impôts, CGI. - art. 199 decies G bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847534", "@num": "199 septvicies", "#text": "Code général des impôts, CGI. - art. 199 septvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847566", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025069201", "@num": "200 terdecies", "#text": "Code général des impôts, CGI. - art. 200 terdecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042181949", "@num": "220 F bis", "#text": "Code général des impôts, CGI. - art. 220 F bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044259979", "@num": "220 sexies A", "#text": "Code général des impôts, CGI. - art. 220 sexies A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847449", "@num": "239 nonies", "#text": "Code général des impôts, CGI. - art. 239 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847435", "@num": "302 bis ZO", "#text": "Code général des impôts, CGI. - art. 302 bis ZO (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847629", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847610", "@num": "32", "#text": "Code général des impôts, CGI. - art. 32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846058", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662329", "@num": "790 A bis", "#text": "Code général des impôts, CGI. - art. 790 A bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041822781", "@num": "92 B", "#text": "Code général des impôts, CGI. - art. 92 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847605", "@num": "93 A", "#text": "Code général des impôts, CGI. - art. 93 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048962544", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048962527", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769047", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769051", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2023-12-31" } ] }, "@cid": "JORFTEXT000048727345", "@nor": "ECOX2322957L", "@num": "2023-1322", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048727345", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" }, { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2023-12-31", "@id_txt": "LEGITEXT000048769046", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" } ], "@date_publi": "2023-12-30", "@date_signature": "2023-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048769185", "@fin": "2999-01-01", "@num": "110", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048727463", "@fin": "2999-01-01", "@num": "110", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 31, Art. 32, Art. 39, Art. 93 A, Art. 199 decies E, Art. 199 decies I, Art. 199 sexvicies, Art. 199 septvicies, Art. 209, Art. 239 nonies, Art. 298 terdecies, Art. 302 bis ZO\n
\n

- Loi n°64-1279 du 23 décembre 1964
\n Art. 15\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 14 B, Art. 92 B, Art. 199 decies G bis, Art. 200 terdecies, Art. 220 F bis, Art. 220 sexies A, Art. 298 duodecies, Art. 790 A bis\n
\n

- LOI n°2020-473 du 25 avril 2020
\n Art. 1\n
\n

- LOI n°2020-935 du 30 juillet 2020
\n Art. 11\n
\n

- LOI n°2020-1721 du 29 décembre 2020
\n Art. 20, Art. 26\n
\n

\n
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Article 298 terdecies AUTONOME VIGUEUR, en vigueur depuis le 31/12/2023 (Code général des impôts)