{ "article": { "LEGIARTI000049394313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "52", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049394313", "URL": "article/LEGI/ARTI/00/00/49/39/43/LEGIARTI000049394313.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306579", "@num": "1607 ter", "#text": "Code général des impôts, CGI. - art. 1607 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049399713", "@num": "1607 ter", "#text": "Code général des impôts, CGI. - art. 1607 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049394247", "@fin": "2999-01-01", "#text": "Chapitre II : Accélérer les procédures de recyclage et de transformation des copropriétés et les opérations d'aménagement stratégiques", "@debut": "2024-04-11" } ] }, "@cid": "JORFTEXT000049392425", "@nor": "TREL2329162L", "@num": "2024-322", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2024-322 du 9 avril 2024 visant à l'accélération et à la simplification de la rénovation de l'habitat dégradé et des grandes opérations d'aménagement (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049392425", "@c_titre_court": "LOI n°2024-322 du 9 avril 2024" }, { "@fin": "2999-01-01", "#text": "LOI n° 2024-322 du 9 avril 2024 visant à l'accélération et à la simplification de la rénovation de l'habitat dégradé et des grandes opérations d'aménagement (1)", "@debut": "2024-04-11", "@id_txt": "LEGITEXT000049394245", "@c_titre_court": "LOI n°2024-322 du 9 avril 2024" } ], "@date_publi": "2024-04-10", "@date_signature": "2024-04-09", "@num_parution_jo": "0084" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000049394313", "@fin": "2999-01-01", "@num": "52", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049392715", "@fin": "2999-01-01", "@num": "52", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1607 ter\n
\n

\n
" } }, "LEGIARTI000006306579": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1607 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306579", "URL": "article/LEGI/ARTI/00/00/06/30/65/LEGIARTI000006306579.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1607AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1636 B octies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037390445", "@num": "9", "#text": "Décret n°68-376 du 26 avril 1968 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877775", "@numtexte": "68-376", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-26" }, { "@id": "LEGIARTI000042450997", "@num": "8", "#text": "Décret n°73-250 du 7 mars 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494605", "@numtexte": "73-250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-07" }, { "@id": "LEGIARTI000043922487", "@num": "10", "#text": "Décret n°90-1154 du 19 décembre 1990 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000343126", "@nortexte": "EQUX9000182D", "@numtexte": "90-1154", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-19" }, { "@id": "LEGIARTI000030072849", "@num": "8", "#text": "Décret n°2001-1234 du 20 décembre 2001 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396549", "@nortexte": "EQUX0100133D", "@numtexte": "2001-1234", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-20" }, { "@id": "LEGIARTI000006658523", "@num": "97", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 97 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000030589259", "@num": "10", "#text": "Décret n°2006-1140 du 13 septembre 2006 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000644074", "@nortexte": "EQUU0601555D", "@numtexte": "2006-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-09-13" }, { "@id": "LEGIARTI000017632123", "@num": "4", "#text": "Décret n°2007-1709\n du 5 décembre 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017574587", "@nortexte": "DEVU0770814D", "@numtexte": "2007-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-05" }, { "@id": "LEGIARTI000017632134", "@num": "8", "#text": "Décret n°2007-1709\n du 5 décembre 2007 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017574587", "@nortexte": "DEVU0770814D", "@numtexte": "2007-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-05" }, { "@id": "LEGIARTI000027030359", "@num": "10", "#text": "Décret n°2008-645\n du 30 juin 2008 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019108969", "@nortexte": "DEVU0800650D", "@numtexte": "2008-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000049429163", "@num": "9", "#text": "Décret n°2008-645 du 30 juin 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019108969", "@nortexte": "DEVU0800650D", "@numtexte": "2008-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000027030354", "@num": "10", "#text": "Décret n°2008-670 du 2 juillet 2008 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019123754", "@nortexte": "DEVU0800612D", "@numtexte": "2008-670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGIARTI000034714513", "@num": "9", "#text": "Décret n°2008-670 du 2 juillet 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019123754", "@nortexte": "DEVU0800612D", "@numtexte": "2008-670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGIARTI000036525683", "@num": "10", "#text": "Décret n°2009-636\n du 8 juin 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020715327", "@nortexte": "DEVU0901894D", "@numtexte": "2009-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-08" }, { "@id": "LEGIARTI000028252391", "@num": "4", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000030092901", "@num": "8", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000027030332", "@num": "9", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000042589915", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000027030315", "@num": "10", "#text": "Décret n°2012-764 du 9 mai 2012 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025838771", "@nortexte": "LOGL1024871D", "@numtexte": "2012-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-09" }, { "@id": "LEGIARTI000027029966", "@num": "9", "#text": "Décret n°2012-764 du 9 mai 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025838771", "@nortexte": "LOGL1024871D", "@numtexte": "2012-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-09" }, { "@id": "LEGIARTI000042778425", "@num": "29", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000049394313", "@num": "52", "#text": "LOI n°2024-322 du 9 avril 2024 - art. 52", "@sens": "cible", "@cidtexte": "JORFTEXT000049392425", "@nortexte": "TREL2329162L", "@numtexte": "2024-322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-09" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815543", "@num": "L321-1", "#text": "Code de l'urbanisme - art. L321-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162696", "@fin": "2015-01-01", "#text": "Section VII bis : Taxe spéciale d'équipement perçue au profit des établissements publics fonciers", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000030300156", "@fin": "2999-01-01", "#text": "Section VII bis : Taxe spéciale d'équipement perçue au profit des établissements publics fonciers et de l'office foncier de Corse", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306579", "@fin": "2006-12-31", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306580", "@fin": "2007-12-29", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018034264", "@fin": "2009-03-28", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465813", "@fin": "2010-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641301", "@fin": "2011-05-19", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041037", "@fin": "2013-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949639", "@fin": "2014-03-27", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028807791", "@fin": "2015-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022745", "@fin": "2018-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816495", "@fin": "2021-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041465088", "@fin": "2020-12-31", "@num": "1607 ter", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909459", "@fin": "2023-12-31", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848692", "@fin": "2024-04-11", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049399713", "@fin": "2999-01-01", "@num": "1607 ter", "@etat": "VIGUEUR", "@debut": "2024-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, au profit des établissements publics fonciers mentionnés au b de l'article L. 321-1 du code de l'urbanisme, une taxe spéciale d'équipement destinée au financement de leurs interventions foncières.
\n
Le produit de cette taxe est arrêté chaque année par le conseil d'administration de l'établissement public dans la limite d'un plafond fixé à 20 Euros par habitant résidant sur le territoire relevant de sa compétence. Le nombre des habitants à prendre en compte est celui qui résulte du dernier recensement publié. La décision du conseil d'administration est notifiée au ministre chargé de l'économie et des finances.
\n
Ce montant est réparti, dans les conditions définies au II de l'article 1636 B octies, entre les personnes assujetties aux taxes foncières sur les propriétés bâties et non bâties, à la taxe d'habitation et à la taxe professionnelle dans les communes comprises dans la zone de compétence de l'établissement public.
\n
Les organismes d'habitations à loyer modéré et les sociétés d'économie mixte sont exonérés de la taxe spéciale d'équipement au titre des locaux d'habitation et dépendances dont ils sont propriétaires et qui sont attribués sous conditions de ressources. Les redevables au nom desquels une cotisation de la taxe d'habitation est établie au titre de ces locaux sont exonérés de la taxe spéciale d'équipement.
\n
Les cotisations sont établies et recouvrées, les réclamations sont présentées et jugées comme en matière de contributions directes.
\n
Les conditions d'application du présent article sont fixées par décret en Conseil d'Etat.
" } }, "LEGIARTI000006306580": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1607 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306580", "URL": "article/LEGI/ARTI/00/00/06/30/65/LEGIARTI000006306580.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1607AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1636 B octies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037390445", "@num": "9", "#text": "Décret n°68-376 du 26 avril 1968 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877775", "@numtexte": "68-376", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-26" }, { "@id": "LEGIARTI000042450997", "@num": "8", "#text": "Décret n°73-250 du 7 mars 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494605", "@numtexte": "73-250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-07" }, { "@id": "LEGIARTI000043922487", "@num": "10", "#text": "Décret n°90-1154 du 19 décembre 1990 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000343126", "@nortexte": "EQUX9000182D", "@numtexte": "90-1154", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-19" }, { "@id": "LEGIARTI000030072849", "@num": "8", "#text": "Décret n°2001-1234 du 20 décembre 2001 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396549", "@nortexte": "EQUX0100133D", "@numtexte": "2001-1234", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-20" }, { "@id": "LEGIARTI000030589259", "@num": "10", "#text": "Décret n°2006-1140 du 13 septembre 2006 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000644074", "@nortexte": "EQUU0601555D", "@numtexte": "2006-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-09-13" }, { "@id": "LEGIARTI000006323042", "@num": "128", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 128 (V) JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000017632123", "@num": "4", "#text": "Décret n°2007-1709\n du 5 décembre 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017574587", "@nortexte": "DEVU0770814D", "@numtexte": "2007-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-05" }, { "@id": "LEGIARTI000017632134", "@num": "8", "#text": "Décret n°2007-1709\n du 5 décembre 2007 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017574587", "@nortexte": "DEVU0770814D", "@numtexte": "2007-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-05" }, { "@id": "LEGIARTI000027030359", "@num": "10", "#text": "Décret n°2008-645\n du 30 juin 2008 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019108969", "@nortexte": "DEVU0800650D", "@numtexte": "2008-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000049429163", "@num": "9", "#text": "Décret n°2008-645 du 30 juin 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019108969", "@nortexte": "DEVU0800650D", "@numtexte": "2008-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000027030354", "@num": "10", "#text": "Décret n°2008-670 du 2 juillet 2008 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019123754", "@nortexte": "DEVU0800612D", "@numtexte": "2008-670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGIARTI000034714513", "@num": "9", "#text": "Décret n°2008-670 du 2 juillet 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019123754", "@nortexte": "DEVU0800612D", "@numtexte": "2008-670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGIARTI000036525683", "@num": "10", "#text": "Décret n°2009-636\n du 8 juin 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020715327", "@nortexte": "DEVU0901894D", "@numtexte": "2009-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-08" }, { "@id": "LEGIARTI000028252391", "@num": "4", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000030092901", "@num": "8", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000027030332", "@num": "9", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000042589915", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000027030315", "@num": "10", "#text": "Décret n°2012-764 du 9 mai 2012 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025838771", "@nortexte": "LOGL1024871D", "@numtexte": "2012-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-09" }, { "@id": "LEGIARTI000027029966", "@num": "9", "#text": "Décret n°2012-764 du 9 mai 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025838771", "@nortexte": "LOGL1024871D", "@numtexte": "2012-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-09" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815543", "@num": "L321-1", "#text": "Code de l'urbanisme - art. 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Il est institué, au profit des établissements publics fonciers mentionnés au b de l'article L. 321-1 du code de l'urbanisme, une taxe spéciale d'équipement destinée au financement de leurs interventions foncières.
\n
Le produit de cette taxe est arrêté avant le 31 décembre de chaque année, pour l'année suivante, par le conseil d'administration de l'établissement public dans la limite d'un plafond fixé à 20 Euros par habitant résidant sur le territoire relevant de sa compétence. Le nombre des habitants à prendre en compte est celui qui résulte du dernier recensement publié. La décision du conseil d'administration est notifiée au ministre chargé de l'économie et des finances.
\n
Ce montant est réparti, dans les conditions définies au II de l'article 1636 B octies, entre les personnes assujetties aux taxes foncières sur les propriétés bâties et non bâties, à la taxe d'habitation et à la taxe professionnelle dans les communes comprises dans la zone de compétence de l'établissement public.
\n
Les organismes d'habitations à loyer modéré et les sociétés d'économie mixte sont exonérés de la taxe spéciale d'équipement au titre des locaux d'habitation et dépendances dont ils sont propriétaires et qui sont attribués sous conditions de ressources. Les redevables au nom desquels une cotisation de la taxe d'habitation est établie au titre de ces locaux sont exonérés de la taxe spéciale d'équipement.
\n
Les cotisations sont établies et recouvrées, les réclamations sont présentées et jugées comme en matière de contributions directes.
\n
Les conditions d'application du présent article sont fixées par décret en Conseil d'Etat.
" } }, "LEGIARTI000018034264": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1607 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-03-28", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018034264", "URL": "article/LEGI/ARTI/00/00/18/03/42/LEGIARTI000018034264.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2007-1824 du 25 décembre 2007 article 80 II : Le I de la présente loi s'applique à compter des impositions établies au titre de 2008.

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Le produit de cette taxe est arrêté avant le 31 décembre de chaque année, pour l'année suivante, par le conseil d'administration de l'établissement public dans la limite d'un plafond fixé à 20 euros par habitant résidant sur le territoire relevant de sa compétence. Le nombre des habitants à prendre en compte est celui qui résulte du dernier recensement publié. La décision du conseil d'administration est notifiée au ministre chargé de l'économie et des finances. Pour la première année au titre de laquelle l'établissement public foncier perçoit la taxe, le montant de celle-ci est arrêté et notifié avant le 31 mars de la même année.

Ce montant est réparti, dans les conditions définies au II de l'article 1636 B octies, entre les personnes assujetties aux taxes foncières sur les propriétés bâties et non bâties, à la taxe d'habitation et à la taxe professionnelle dans les communes comprises dans la zone de compétence de l'établissement public.

Les organismes d'habitations à loyer modéré et les sociétés d'économie mixte sont exonérés de la taxe spéciale d'équipement au titre des locaux d'habitation et dépendances dont ils sont propriétaires et qui sont attribués sous conditions de ressources. Les redevables au nom desquels une cotisation de la taxe d'habitation est établie au titre de ces locaux sont exonérés de la taxe spéciale d'équipement.

Les cotisations sont établies et recouvrées, les réclamations sont présentées et jugées comme en matière de contributions directes.

Les conditions d'application du présent article sont fixées par décret en Conseil d'Etat.

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Le produit de cette taxe est arrêté avant le 31 décembre de chaque année, pour l'année suivante, par le conseil d'administration de l'établissement public dans la limite d'un plafond fixé, dans les mêmes conditions que celles prévues à l'article 1607 bis, à 20 euros par habitant résidant sur le territoire relevant de sa compétence. Le nombre des habitants à prendre en compte est celui qui résulte du dernier recensement publié. La décision du conseil d'administration est notifiée au ministre chargé de l'économie et des finances. Pour la première année au titre de laquelle l'établissement public foncier perçoit la taxe, le montant de celle-ci est arrêté et notifié avant le 31 mars de la même année.

Les cotisations sont établies et recouvrées, les réclamations sont présentées et jugées comme en matière de contributions directes.

Les conditions d'application du présent article sont fixées par décret en Conseil d'Etat.

" } }, "LEGIARTI000021641301": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1607 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-19", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021641301", "URL": "article/LEGI/ARTI/00/00/21/64/13/LEGIARTI000021641301.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037390445", "@num": "9", "#text": "Décret n°68-376 du 26 avril 1968 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877775", "@numtexte": "68-376", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-26" }, { "@id": "LEGIARTI000042450997", "@num": "8", "#text": "Décret n°73-250 du 7 mars 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494605", "@numtexte": "73-250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-07" }, { "@id": "LEGIARTI000043922487", "@num": "10", "#text": "Décret n°90-1154 du 19 décembre 1990 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000343126", "@nortexte": "EQUX9000182D", "@numtexte": "90-1154", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-19" }, { "@id": "LEGIARTI000030072849", "@num": "8", "#text": "Décret n°2001-1234 du 20 décembre 2001 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396549", "@nortexte": "EQUX0100133D", "@numtexte": "2001-1234", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-20" }, { "@id": "LEGIARTI000030589259", "@num": "10", "#text": "Décret n°2006-1140 du 13 septembre 2006 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000644074", "@nortexte": "EQUU0601555D", "@numtexte": "2006-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-09-13" }, { "@id": "LEGIARTI000017632123", "@num": "4", "#text": "Décret n°2007-1709\n du 5 décembre 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017574587", "@nortexte": "DEVU0770814D", "@numtexte": "2007-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-05" }, { "@id": "LEGIARTI000017632134", "@num": "8", "#text": "Décret n°2007-1709\n du 5 décembre 2007 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017574587", "@nortexte": "DEVU0770814D", "@numtexte": "2007-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-05" }, { "@id": "LEGIARTI000027030359", "@num": "10", "#text": "Décret n°2008-645\n du 30 juin 2008 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019108969", "@nortexte": "DEVU0800650D", "@numtexte": "2008-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000049429163", "@num": "9", "#text": "Décret n°2008-645 du 30 juin 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019108969", "@nortexte": "DEVU0800650D", "@numtexte": "2008-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000027030354", "@num": "10", "#text": "Décret n°2008-670 du 2 juillet 2008 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019123754", "@nortexte": "DEVU0800612D", "@numtexte": "2008-670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGIARTI000034714513", "@num": "9", "#text": "Décret n°2008-670 du 2 juillet 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019123754", "@nortexte": "DEVU0800612D", "@numtexte": "2008-670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGIARTI000036525683", "@num": "10", "#text": "Décret n°2009-636\n du 8 juin 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020715327", "@nortexte": "DEVU0901894D", "@numtexte": "2009-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-08" }, { "@id": "LEGIARTI000023381171", "@num": "2", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000028252391", "@num": "4", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000030092901", "@num": "8", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000027030332", "@num": "9", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000042589915", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000027030315", "@num": "10", "#text": "Décret n°2012-764 du 9 mai 2012 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025838771", "@nortexte": "LOGL1024871D", "@numtexte": "2012-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-09" }, { "@id": "LEGIARTI000027029966", "@num": "9", "#text": "Décret n°2012-764 du 9 mai 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025838771", "@nortexte": "LOGL1024871D", "@numtexte": "2012-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-09" }, { "@id": "LEGIARTI000042778425", "@num": "29", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000049394313", "@num": "52", "#text": "LOI n°2024-322 du 9 avril 2024 - art. 52", "@sens": "cible", "@cidtexte": "JORFTEXT000049392425", "@nortexte": "TREL2329162L", "@numtexte": "2024-322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-09" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162696", "@fin": "2015-01-01", "#text": "Section VII bis : Taxe spéciale d'équipement perçue au profit des établissements publics fonciers", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000030300156", "@fin": "2999-01-01", "#text": "Section VII bis : Taxe spéciale d'équipement perçue au profit des établissements publics fonciers et de l'office foncier de Corse", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306579", "@fin": "2006-12-31", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306580", "@fin": "2007-12-29", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018034264", "@fin": "2009-03-28", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465813", "@fin": "2010-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641301", "@fin": "2011-05-19", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041037", "@fin": "2013-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949639", "@fin": "2014-03-27", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028807791", "@fin": "2015-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"VIGUEUR", "@debut": "2024-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué, au profit des établissements publics fonciers mentionnés au b de l'article L. 321-1 du code de l'urbanisme, une taxe spéciale d'équipement destinée au financement de leurs interventions foncières.
\n
Le produit de cette taxe est arrêté avant le 31 décembre de chaque année, pour l'année suivante, par le conseil d'administration de l'établissement public dans la limite d'un plafond fixé, sous réserve de l'application des dispositions prévues au deuxième alinéa de l'article 1607 bis, dans les mêmes conditions que celles prévues au même article, à 20 euros par habitant résidant sur le territoire relevant de sa compétence. Le nombre des habitants à prendre en compte est celui qui résulte du dernier recensement publié. La décision du conseil d'administration est notifiée au ministre chargé de l'économie et des finances. Pour la première année au titre de laquelle l'établissement public foncier perçoit la taxe, le montant de celle-ci est arrêté et notifié avant le 31 mars de la même année.
\n
La taxe est répartie et recouvrée dans la zone de compétence de l'établissement suivant les règles définies aux troisième à sixième alinéas de l'article 1607 bis. Les conditions d'application du présent article sont fixées par décret en Conseil d'Etat.

" } }, "LEGIARTI000024041037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1607 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024041037", "URL": "article/LEGI/ARTI/00/00/24/04/10/LEGIARTI000024041037.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037390445", "@num": "9", "#text": "Décret n°68-376 du 26 avril 1968 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877775", "@numtexte": "68-376", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-26" }, { "@id": "LEGIARTI000042450997", "@num": "8", "#text": "Décret n°73-250 du 7 mars 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494605", "@numtexte": "73-250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-07" }, { "@id": "LEGIARTI000043922487", "@num": "10", "#text": "Décret n°90-1154 du 19 décembre 1990 - 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Le produit de cette taxe est arrêté avant le 31 décembre de chaque année, pour l'année suivante, par le conseil d'administration de l'établissement public dans la limite d'un plafond fixé, sous réserve de l'application des dispositions prévues au deuxième alinéa de l'article 1607 bis, dans les mêmes conditions que celles prévues au même article, à 20 € par habitant résidant sur le territoire relevant de sa compétence. Le nombre des habitants à prendre en compte est celui qui résulte du dernier recensement publié. La décision du conseil d'administration est notifiée au ministre chargé de l'économie et des finances. Pour la première année au titre de laquelle l'établissement public foncier perçoit la taxe, le montant de celle-ci est arrêté et notifié avant le 31 mars de la même année.

\n
" } }, "LEGIARTI000026949639": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1607 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-03-27", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949639", "URL": "article/LEGI/ARTI/00/00/26/94/96/LEGIARTI000026949639.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037390445", "@num": "9", "#text": "Décret n°68-376 du 26 avril 1968 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877775", "@numtexte": "68-376", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-26" }, { "@id": "LEGIARTI000042450997", "@num": "8", "#text": "Décret n°73-250 du 7 mars 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494605", "@numtexte": "73-250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-07" }, { "@id": "LEGIARTI000043922487", "@num": "10", "#text": "Décret n°90-1154 du 19 décembre 1990 - 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\n
\n
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Le produit de cette taxe est arrêté avant le 31 décembre de chaque année, pour l'année suivante, par le conseil d'administration de l'établissement public dans la limite d'un plafond fixé, sous réserve de l'application des dispositions prévues au deuxième alinéa de l'article 1607 bis, dans les mêmes conditions que celles prévues au même article, à 20 € par habitant résidant sur le territoire relevant de sa compétence. Le nombre des habitants à prendre en compte est celui qui résulte du dernier recensement publié. La décision du conseil d'administration est notifiée au ministre chargé de l'économie et des finances. Pour la première année au titre de laquelle l'établissement public foncier perçoit la taxe, le montant de celle-ci est arrêté et notifié avant le 31 mars de la même année.

\n
\n

La taxe est répartie et recouvrée dans la zone de compétence de l'établissement selon les règles définies aux troisième à avant-dernier alinéas de l'article 1607 bis.

\n
" } }, "LEGIARTI000028807791": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1607 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2014-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000028807791", "URL": "article/LEGI/ARTI/00/00/28/80/77/LEGIARTI000028807791.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037390445", "@num": "9", "#text": "Décret n°68-376 du 26 avril 1968 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877775", "@numtexte": "68-376", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-26" }, { "@id": "LEGIARTI000042450997", "@num": "8", "#text": "Décret n°73-250 du 7 mars 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494605", "@numtexte": "73-250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-07" }, { "@id": "LEGIARTI000043922487", "@num": "10", "#text": "Décret n°90-1154 du 19 décembre 1990 - 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L321-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162696", "@fin": "2015-01-01", "#text": "Section VII bis : Taxe spéciale d'équipement perçue au profit des établissements publics fonciers", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000030300156", "@fin": "2999-01-01", "#text": "Section VII bis : Taxe spéciale d'équipement perçue au profit des établissements publics fonciers et de l'office foncier de Corse", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306579", "@fin": "2006-12-31", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306580", "@fin": "2007-12-29", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018034264", "@fin": "2009-03-28", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465813", "@fin": "2010-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641301", "@fin": "2011-05-19", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041037", "@fin": "2013-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949639", "@fin": "2014-03-27", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028807791", "@fin": "2015-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022745", "@fin": "2018-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816495", "@fin": "2021-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041465088", "@fin": "2020-12-31", "@num": "1607 ter", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909459", "@fin": "2023-12-31", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848692", "@fin": "2024-04-11", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049399713", "@fin": "2999-01-01", "@num": "1607 ter", "@etat": "VIGUEUR", "@debut": "2024-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Il est institué, au profit des établissements publics fonciers mentionnés à l'article L. 321-1 du code de l'urbanisme, une taxe spéciale d'équipement destinée au financement de leurs interventions foncières et immobilières ainsi qu'au financement de leurs interventions dans le cadre des opérations de requalification de copropriétés dégradées d'intérêt national qui leur sont confiées, par décret en Conseil d'Etat, selon les modalités prévues par l'article L. 321-1-1 du code de l'urbanisme.

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Le produit de cette taxe est arrêté avant le 31 décembre de chaque année, pour l'année suivante, par le conseil d'administration de l'établissement public dans la limite d'un plafond fixé, sous réserve de l'application des dispositions prévues au deuxième alinéa de l'article 1607 bis, dans les mêmes conditions que celles prévues au même article, à 20 € par habitant résidant sur le territoire relevant de sa compétence. Une partie de ce produit peut être consacrée au financement des opérations d'intérêt national de requalification de copropriétés dégradées qui leur sont confiées par décret en Conseil d'Etat selon les modalités prévues au même article L. 321-1-1, dans la limite de 5 € par habitant. Le nombre des habitants à prendre en compte est celui qui résulte du dernier recensement publié. La décision du conseil d'administration est notifiée au ministre chargé de l'économie et des finances. Pour la première année au titre de laquelle l'établissement public foncier perçoit la taxe, le montant de celle-ci est arrêté et notifié avant le 31 mars de la même année.

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La taxe est répartie et recouvrée dans la zone de compétence de l'établissement selon les règles définies aux troisième à avant-dernier alinéas de l'article 1607 bis.

\n
" } }, "LEGIARTI000030022745": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1607 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030022745", "URL": "article/LEGI/ARTI/00/00/30/02/27/LEGIARTI000030022745.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037390445", "@num": "9", "#text": "Décret n°68-376 du 26 avril 1968 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877775", "@numtexte": "68-376", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-26" }, { "@id": "LEGIARTI000042450997", "@num": "8", "#text": "Décret n°73-250 du 7 mars 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494605", "@numtexte": "73-250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-07" }, { "@id": "LEGIARTI000043922487", "@num": "10", "#text": "Décret n°90-1154 du 19 décembre 1990 - 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L321-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162696", "@fin": "2015-01-01", "#text": "Section VII bis : Taxe spéciale d'équipement perçue au profit des établissements publics fonciers", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000030300156", "@fin": "2999-01-01", "#text": "Section VII bis : Taxe spéciale d'équipement perçue au profit des établissements publics fonciers et de l'office foncier de Corse", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306579", "@fin": "2006-12-31", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306580", "@fin": "2007-12-29", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018034264", "@fin": "2009-03-28", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465813", "@fin": "2010-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641301", "@fin": "2011-05-19", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041037", "@fin": "2013-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949639", "@fin": "2014-03-27", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028807791", "@fin": "2015-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022745", "@fin": "2018-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816495", "@fin": "2021-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041465088", "@fin": "2020-12-31", "@num": "1607 ter", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909459", "@fin": "2023-12-31", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848692", "@fin": "2024-04-11", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049399713", "@fin": "2999-01-01", "@num": "1607 ter", "@etat": "VIGUEUR", "@debut": "2024-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué, au profit des établissements publics fonciers mentionnés à l'article L. 321-1 du code de l'urbanisme, dans la limite du plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, une taxe spéciale d'équipement destinée au financement de leurs interventions foncières et immobilières ainsi qu'au financement de leurs interventions dans le cadre des opérations de requalification de copropriétés dégradées d'intérêt national qui leur sont confiées, par décret en Conseil d'Etat, selon les modalités prévues par l'article L. 321-1-1 du code de l'urbanisme.

Le produit de cette taxe est arrêté avant le 31 décembre de chaque année, pour l'année suivante, par le conseil d'administration de l'établissement public dans la limite d'un plafond fixé, sous réserve de l'application des dispositions prévues au deuxième alinéa de l'article 1607 bis, dans les mêmes conditions que celles prévues au même article, à 20 € par habitant résidant sur le territoire relevant de sa compétence. Une partie de ce produit peut être consacrée au financement des opérations d'intérêt national de requalification de copropriétés dégradées qui leur sont confiées par décret en Conseil d'Etat selon les modalités prévues au même article L. 321-1-1, dans la limite de 5 € par habitant. Le nombre des habitants à prendre en compte est celui qui résulte du dernier recensement publié. La décision du conseil d'administration est notifiée au ministre chargé de l'économie et des finances. Pour la première année au titre de laquelle l'établissement public foncier perçoit la taxe, le montant de celle-ci est arrêté et notifié avant le 31 mars de la même année.

La taxe est répartie et recouvrée dans la zone de compétence de l'établissement selon les règles définies aux troisième à avant-dernier alinéas de l'article 1607 bis.

" } }, "LEGIARTI000033816495": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1607 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033816495", "URL": "article/LEGI/ARTI/00/00/33/81/64/LEGIARTI000033816495.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes de l'article 73 II de la loi n° n° 2016-1918 du 29 décembre 2016, ces dispositions s'appliquent à compter des impositions dues au titre de 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037390445", "@num": "9", "#text": "Décret n°68-376 du 26 avril 1968 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877775", "@numtexte": "68-376", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-26" }, { "@id": "LEGIARTI000042450997", "@num": "8", "#text": "Décret n°73-250 du 7 mars 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494605", "@numtexte": "73-250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-07" }, { "@id": "LEGIARTI000043922487", "@num": "10", "#text": "Décret n°90-1154 du 19 décembre 1990 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000343126", "@nortexte": "EQUX9000182D", "@numtexte": "90-1154", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-19" }, { "@id": "LEGIARTI000030072849", "@num": "8", "#text": "Décret n°2001-1234 du 20 décembre 2001 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396549", "@nortexte": "EQUX0100133D", "@numtexte": "2001-1234", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-20" }, { "@id": "LEGIARTI000030589259", "@num": "10", "#text": "Décret n°2006-1140 du 13 septembre 2006 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000644074", "@nortexte": "EQUU0601555D", "@numtexte": "2006-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-09-13" }, { "@id": "LEGIARTI000017632123", "@num": "4", "#text": "Décret n°2007-1709\n du 5 décembre 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017574587", "@nortexte": "DEVU0770814D", "@numtexte": "2007-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-05" }, { "@id": "LEGIARTI000017632134", "@num": "8", "#text": "Décret n°2007-1709\n du 5 décembre 2007 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017574587", "@nortexte": "DEVU0770814D", "@numtexte": "2007-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-05" }, { "@id": "LEGIARTI000027030359", "@num": "10", "#text": "Décret n°2008-645\n du 30 juin 2008 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019108969", "@nortexte": "DEVU0800650D", "@numtexte": "2008-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000049429163", "@num": "9", "#text": "Décret n°2008-645 du 30 juin 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019108969", "@nortexte": "DEVU0800650D", "@numtexte": "2008-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000027030354", "@num": "10", "#text": "Décret n°2008-670 du 2 juillet 2008 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019123754", "@nortexte": "DEVU0800612D", "@numtexte": "2008-670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGIARTI000034714513", "@num": "9", "#text": "Décret n°2008-670 du 2 juillet 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019123754", "@nortexte": "DEVU0800612D", "@numtexte": "2008-670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGIARTI000036525683", "@num": "10", "#text": "Décret n°2009-636\n du 8 juin 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020715327", "@nortexte": "DEVU0901894D", "@numtexte": "2009-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-08" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000028252391", "@num": "4", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000030092901", "@num": "8", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000027030332", "@num": "9", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000042589915", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000027030315", "@num": "10", "#text": "Décret n°2012-764 du 9 mai 2012 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025838771", "@nortexte": "LOGL1024871D", "@numtexte": "2012-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-09" }, { "@id": "LEGIARTI000027029966", "@num": "9", "#text": "Décret n°2012-764 du 9 mai 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025838771", "@nortexte": "LOGL1024871D", "@numtexte": "2012-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-09" }, { "@id": "LEGIARTI000042194243", "@num": "31", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000033782241", "@num": "73", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042908862", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042778425", "@num": "29", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000049394313", "@num": "52", "#text": "LOI n°2024-322 du 9 avril 2024 - art. 52", "@sens": "cible", "@cidtexte": "JORFTEXT000049392425", "@nortexte": "TREL2329162L", "@numtexte": "2024-322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-09" }, { "@id": "LEGIARTI000006306576", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815543", "@num": "L321-1", "#text": "Code de l'urbanisme - art. L321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028779882", "@num": "L321-1-1", "#text": "Code de l'urbanisme - art. L321-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162696", "@fin": "2015-01-01", "#text": "Section VII bis : Taxe spéciale d'équipement perçue au profit des établissements publics fonciers", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000030300156", "@fin": "2999-01-01", "#text": "Section VII bis : Taxe spéciale d'équipement perçue au profit des établissements publics fonciers et de l'office foncier de Corse", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306579", "@fin": "2006-12-31", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306580", "@fin": "2007-12-29", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018034264", "@fin": "2009-03-28", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465813", "@fin": "2010-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641301", "@fin": "2011-05-19", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041037", "@fin": "2013-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949639", "@fin": "2014-03-27", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028807791", "@fin": "2015-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022745", "@fin": "2018-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816495", "@fin": "2021-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041465088", "@fin": "2020-12-31", "@num": "1607 ter", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909459", "@fin": "2023-12-31", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848692", "@fin": "2024-04-11", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049399713", "@fin": "2999-01-01", "@num": "1607 ter", "@etat": "VIGUEUR", "@debut": "2024-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le produit de cette taxe est arrêté avant le 31 décembre de chaque année, pour l'année suivante, par le conseil d'administration de l'établissement public dans la limite d'un plafond fixé, sous réserve de l'application des dispositions prévues au deuxième alinéa de l'article 1607 bis, dans les mêmes conditions que celles prévues au même article, à 20 € par habitant résidant sur le territoire relevant de sa compétence. Une partie de ce produit peut être consacrée au financement des opérations d'intérêt national de requalification de copropriétés dégradées qui leur sont confiées par décret en Conseil d'Etat selon les modalités prévues au même article L. 321-1-1, dans la limite de 5 € par habitant. Le nombre des habitants à prendre en compte est celui qui résulte du dernier recensement publié. La décision du conseil d'administration est notifiée au ministre chargé de l'économie et des finances. Pour la première année au titre de laquelle l'établissement public foncier perçoit la taxe, le montant de celle-ci est arrêté et notifié avant le 31 mars de la même année.

Pour les trois années suivant celle au cours de laquelle le périmètre de compétence d'un établissement public foncier a été étendu, le conseil d'administration de l'établissement public peut, dans les conditions prévues aux premier et deuxième alinéas du présent article, arrêter des produits différents pour le territoire sur lequel il était compétent avant l'extension de son périmètre et pour le territoire auquel sa compétence a été étendue.

Par dérogation au troisième alinéa, pour l'année suivant celle au cours de laquelle le périmètre de compétence d'un établissement public foncier a été étendu, les produits de la taxe sont arrêtés et notifiés avant le 31 mars de la même année.

La taxe est répartie et recouvrée dans la zone de compétence de l'établissement selon les règles définies aux cinquième à avant-dernier alinéas de l'article 1607 bis.

" } }, "LEGIARTI000041465088": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1607 ter", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041465088", "URL": "article/LEGI/ARTI/00/00/41/46/50/LEGIARTI000041465088.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du VII de l’article 16 de la loi n° 2019-1479 du 28 décembre 2019, les présentes dispositions s’appliquent à compter des impositions établies au titre de 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037390445", "@num": "9", "#text": "Décret n°68-376 du 26 avril 1968 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877775", "@numtexte": "68-376", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-26" }, { "@id": "LEGIARTI000042450997", "@num": "8", "#text": "Décret n°73-250 du 7 mars 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494605", "@numtexte": "73-250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-07" }, { "@id": "LEGIARTI000043922487", "@num": "10", "#text": "Décret n°90-1154 du 19 décembre 1990 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000343126", "@nortexte": "EQUX9000182D", "@numtexte": "90-1154", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-19" }, { "@id": "LEGIARTI000030072849", "@num": "8", "#text": "Décret n°2001-1234 du 20 décembre 2001 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396549", "@nortexte": "EQUX0100133D", "@numtexte": "2001-1234", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-20" }, { "@id": "LEGIARTI000030589259", "@num": "10", "#text": "Décret n°2006-1140 du 13 septembre 2006 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000644074", "@nortexte": "EQUU0601555D", "@numtexte": "2006-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-09-13" }, { "@id": "LEGIARTI000017632123", "@num": "4", "#text": "Décret n°2007-1709\n du 5 décembre 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017574587", "@nortexte": "DEVU0770814D", "@numtexte": "2007-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-05" }, { "@id": "LEGIARTI000017632134", "@num": "8", "#text": "Décret n°2007-1709\n du 5 décembre 2007 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017574587", "@nortexte": "DEVU0770814D", "@numtexte": "2007-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-05" }, { "@id": "LEGIARTI000027030359", "@num": "10", "#text": "Décret n°2008-645\n du 30 juin 2008 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019108969", "@nortexte": "DEVU0800650D", "@numtexte": "2008-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000049429163", "@num": "9", "#text": "Décret n°2008-645 du 30 juin 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019108969", "@nortexte": "DEVU0800650D", "@numtexte": "2008-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000027030354", "@num": "10", "#text": "Décret n°2008-670 du 2 juillet 2008 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019123754", "@nortexte": "DEVU0800612D", "@numtexte": "2008-670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGIARTI000034714513", "@num": "9", "#text": "Décret n°2008-670 du 2 juillet 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019123754", "@nortexte": "DEVU0800612D", "@numtexte": "2008-670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGIARTI000036525683", "@num": "10", "#text": "Décret n°2009-636\n du 8 juin 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020715327", "@nortexte": "DEVU0901894D", "@numtexte": "2009-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-08" }, { "@id": "LEGIARTI000028252391", "@num": "4", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000030092901", "@num": "8", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000027030332", "@num": "9", "#text": "Décret n°2010-503\n du 18 mai 2010 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000022227341", "@nortexte": "DEVU0927014D", "@numtexte": "2010-503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000042589915", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000027030315", "@num": "10", "#text": "Décret n°2012-764 du 9 mai 2012 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025838771", "@nortexte": "LOGL1024871D", "@numtexte": "2012-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-09" }, { "@id": "LEGIARTI000027029966", "@num": "9", "#text": "Décret n°2012-764 du 9 mai 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025838771", "@nortexte": "LOGL1024871D", "@numtexte": "2012-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-09" }, { "@id": "LEGIARTI000039793073", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042778425", "@num": "29", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000049394313", "@num": "52", "#text": "LOI n°2024-322 du 9 avril 2024 - art. 52", "@sens": "cible", "@cidtexte": "JORFTEXT000049392425", "@nortexte": "TREL2329162L", "@numtexte": "2024-322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-09" }, { "@id": "LEGIARTI000006306576", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815543", "@num": "L321-1", "#text": "Code de l'urbanisme - art. L321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028779882", "@num": "L321-1-1", "#text": "Code de l'urbanisme - art. L321-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162696", "@fin": "2015-01-01", "#text": "Section VII bis : Taxe spéciale d'équipement perçue au profit des établissements publics fonciers", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000030300156", "@fin": "2999-01-01", "#text": "Section VII bis : Taxe spéciale d'équipement perçue au profit des établissements publics fonciers et de l'office foncier de Corse", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306579", "@fin": "2006-12-31", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306580", "@fin": "2007-12-29", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018034264", "@fin": "2009-03-28", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465813", "@fin": "2010-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641301", "@fin": "2011-05-19", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041037", "@fin": "2013-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949639", "@fin": "2014-03-27", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028807791", "@fin": "2015-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022745", "@fin": "2018-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816495", "@fin": "2021-01-01", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041465088", "@fin": "2020-12-31", "@num": "1607 ter", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909459", "@fin": "2023-12-31", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848692", "@fin": "2024-04-11", "@num": "1607 ter", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049399713", "@fin": "2999-01-01", "@num": "1607 ter", "@etat": "VIGUEUR", "@debut": "2024-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le produit de cette taxe est arrêté avant le 31 décembre de chaque année, pour l'année suivante, par le conseil d'administration de l'établissement public dans la limite d'un plafond fixé, sous réserve de l'application des dispositions prévues au deuxième alinéa de l'article 1607 bis, dans les mêmes conditions que celles prévues au même article, à 20 € par habitant résidant sur le territoire relevant de sa compétence. Une partie de ce produit peut être consacrée au financement des opérations d'intérêt national de requalification de copropriétés dégradées qui leur sont confiées par décret en Conseil d'Etat selon les modalités prévues au même article L. 321-1-1, dans la limite de 5 € par habitant. Le nombre des habitants à prendre en compte est celui qui résulte du dernier recensement publié. La décision du conseil d'administration est notifiée au ministre chargé de l'économie et des finances. Pour la première année au titre de laquelle l'établissement public foncier perçoit la taxe, le montant de celle-ci est arrêté et notifié avant le 31 mars de la même année.

Le produit est déterminé et la taxe est répartie et recouvrée dans la zone de compétence de l'établissement selon les règles définies aux sixième à avant-dernier alinéas de l'article 1607 bis.

\n
" } }, "LEGIARTI000042909459": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1607 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042909459", "URL": "article/LEGI/ARTI/00/00/42/90/94/LEGIARTI000042909459.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du VII de l’article 16 de la loi n° 2019-1479 du 28 décembre 2019, les présentes dispositions s’appliquent à compter des impositions établies au titre de 2021.

Conformément au IV, A de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions s'appliquent aux impositions établies à compter de 2021.

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art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000644074", "@nortexte": "EQUU0601555D", "@numtexte": "2006-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-09-13" }, { "@id": "LEGIARTI000017632123", "@num": "4", "#text": "Décret n°2007-1709\n du 5 décembre 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017574587", "@nortexte": "DEVU0770814D", "@numtexte": "2007-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-05" }, { "@id": "LEGIARTI000017632134", "@num": "8", "#text": "Décret n°2007-1709\n du 5 décembre 2007 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017574587", "@nortexte": "DEVU0770814D", "@numtexte": "2007-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-05" }, { "@id": "LEGIARTI000027030359", "@num": "10", "#text": "Décret n°2008-645\n du 30 juin 2008 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019108969", "@nortexte": "DEVU0800650D", "@numtexte": "2008-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000049429163", "@num": "9", "#text": "Décret n°2008-645 du 30 juin 2008 - 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\n

Le produit de cette taxe est arrêté avant le 31 décembre de chaque année, pour l'année suivante, par le conseil d'administration de l'établissement public, sous réserve de l'application des dispositions prévues au deuxième alinéa de l'article 1607 bis, dans les mêmes conditions que celles prévues au même article. Une partie de ce produit peut être consacrée au financement des opérations d'intérêt national de requalification de copropriétés dégradées qui leur sont confiées par décret en Conseil d'Etat selon les modalités prévues au même article L. 321-1-1, dans la limite de 5 € par habitant. Le nombre des habitants à prendre en compte est celui qui résulte du dernier recensement publié. La décision du conseil d'administration est notifiée au ministre chargé de l'économie et des finances. Pour la première année au titre de laquelle l'établissement public foncier perçoit la taxe, le montant de celle-ci est arrêté et notifié avant le 31 mars de la même année.

Pour chaque établissement, la somme du produit de la taxe, du montant mentionné au H du V de l'article 16 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 et du montant mentionné au 1 du B du III de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 ne peut dépasser un plafond fixé à 20 € par habitant résidant sur le territoire relevant de sa compétence.

\n
" } }, "LEGIARTI000048848692": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1607 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-04-11", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048848692", "URL": "article/LEGI/ARTI/00/00/48/84/86/LEGIARTI000048848692.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037390445", "@num": "9", "#text": "Décret n°68-376 du 26 avril 1968 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877775", "@numtexte": "68-376", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-26" }, { "@id": "LEGIARTI000042450997", "@num": "8", "#text": "Décret n°73-250 du 7 mars 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494605", "@numtexte": "73-250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-07" }, { "@id": "LEGIARTI000043922487", "@num": "10", "#text": "Décret n°90-1154 du 19 décembre 1990 - 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Il est institué, au profit des établissements publics fonciers mentionnés à l'article L. 321-1 du code de l'urbanisme, dans la limite d'un plafond annuel, une taxe spéciale d'équipement destinée au financement de leurs interventions foncières et immobilières ainsi qu'au financement de leurs interventions dans le cadre des opérations de requalification de copropriétés dégradées d'intérêt national qui leur sont confiées, par décret en Conseil d'Etat, selon les modalités prévues par l'article L. 321-1-1 du code de l'urbanisme.

" } }, "LEGIARTI000049399713": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1607 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000049399713", "URL": "article/LEGI/ARTI/00/00/49/39/97/LEGIARTI000049399713.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037390445", "@num": "9", "#text": "Décret n°68-376 du 26 avril 1968 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877775", "@numtexte": "68-376", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-26" }, { "@id": "LEGIARTI000042450997", "@num": "8", "#text": "Décret n°73-250 du 7 mars 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494605", "@numtexte": "73-250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-07" }, { "@id": "LEGIARTI000043922487", "@num": "10", "#text": "Décret n°90-1154 du 19 décembre 1990 - 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Le produit de cette taxe est arrêté avant le 31 décembre de chaque année, pour l'année suivante, par le conseil d'administration de l'établissement public, sous réserve de l'application des dispositions prévues au deuxième alinéa de l'article 1607 bis, dans les mêmes conditions que celles prévues au même article. Une partie de ce produit peut être consacrée au financement des opérations d'intérêt national de requalification de copropriétés dégradées qui leur sont confiées par décret en Conseil d'Etat selon les modalités prévues au même article L. 321-1-1. Le nombre des habitants à prendre en compte est celui qui résulte du dernier recensement publié. La décision du conseil d'administration est notifiée au ministre chargé de l'économie et des finances. Pour la première année au titre de laquelle l'établissement public foncier perçoit la taxe, le montant de celle-ci est arrêté et notifié avant le 31 mars de la même année.

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Article 52 ENTIEREMENT_MODIF (LOI n° 2024-322 du 9 avril 2024 visant à l'accélération et à la simplification de la rénovation de l'habitat dégradé et des grandes opérations d'aménagement (1))