{ "article": { "LEGIARTI000049086972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049086972", "URL": "article/LEGI/ARTI/00/00/49/08/69/LEGIARTI000049086972.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049090473", "@num": "344 quindecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 quindecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "premier alinéa de l'article 344 quindecies de l'annexe III au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000049085110", "@nor": "ECOE2332808D", "@num": "2024-75", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2024-75 du 2 février 2024 portant fixation pour l'année 2023 du taux des abattements des bases d'impositions directes locales dont bénéficie La Poste au titre de sa mission d'aménagement du territoire", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049085110", "@c_titre_court": "Décret n°2024-75 du 2 février 2024" }, { "@fin": "2999-01-01", "#text": "Décret n° 2024-75 du 2 février 2024 portant fixation pour l'année 2023 du taux des abattements des bases d'impositions directes locales dont bénéficie La Poste au titre de sa mission d'aménagement du territoire", "@debut": "2024-02-05", "@id_txt": "LEGITEXT000049086965", "@c_titre_court": "Décret n°2024-75 du 2 février 2024" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2024-02-04", "@date_signature": "2024-02-02", "@num_parution_jo": "0029" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000049086972", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049085117", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe III, CGIANIII.
\n Art. 344 quindecies\n
\n

\n
" } }, "LEGIARTI000049090473": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "344 quindecies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-05" } }, "META_COMMUN": { "ID": "LEGIARTI000049090473", "URL": "article/LEGI/ARTI/00/00/49/09/04/LEGIARTI000049090473.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049086972", "@num": "1", "#text": "Décret n°2024-75 du 2 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049085110", "@nortexte": "ECOE2332808D", "@numtexte": "2024-75", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGIARTI000021576535", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306805", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025489536", "@fin": "2999-01-01", "#text": "Chapitre II : Abattement sur les bases d'impositions directes locales", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024630382", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes aux titres Ier à II", "@debut": "2011-10-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025095824", "@fin": "2012-12-30", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026876023", "@fin": "2014-01-01", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2012-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429381", "@fin": "2014-12-22", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029929296", "@fin": "2016-01-01", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031807048", "@fin": "2016-12-24", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033679511", "@fin": "2017-12-31", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2016-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036407766", "@fin": "2018-12-29", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038020894", "@fin": "2020-01-01", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2018-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000040341247", "@fin": "2021-01-02", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042984579", "@fin": "2021-12-27", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2021-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044630591", "@fin": "2022-12-31", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2021-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046843759", "@fin": "2024-02-05", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2022-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049090473", "@fin": "2999-01-01", "@num": "344 quindecies", "@etat": "VIGUEUR", "@debut": "2024-02-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément au 3° du II de l'article 1635 sexies du code général des impôts, les taux des abattements dont bénéficie La Poste sont fixés, pour l'année 2023, à :

a. 99 % des bases d'imposition pour la cotisation foncière des entreprises et pour les taxes foncières ;

b. 99 % de la valeur ajoutée retenue pour l'application de l'article 1586 ter pour ce qui concerne la cotisation sur la valeur ajoutée des entreprises.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000049090473", "cible": true, "cidtexte": "JORFTEXT000049085110", "id": "LEGIARTI000049086972", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000049086972", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2024-75 du 2 février 2024 portant fixation pour l'année 2023 du taux des abattements des bases d'impositions directes locales dont bénéficie La Poste au titre de sa mission d'aménagement du territoire)