{ "article": { "LEGIARTI000049899917": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049899917", "URL": "article/LEGI/ARTI/00/00/49/89/99/LEGIARTI000049899917.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032127866", "@num": "A444-48", "#text": "Code de commerce - art. A444-48", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049906124", "@num": "A444-48", "#text": "Code de commerce - art. A444-48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027287486", "@num": "6 B", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 6 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000049888638", "@nor": "ECOC2412437A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 2 juillet 2024 relatif aux tarifs des huissiers de justice et au dispositif de remboursement des frais de déplacement de certains professionnels du droit", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049888638", "@c_titre_court": "Arrêté du 2 juillet 2024" }, { "@fin": "2999-01-01", "#text": "Arrêté du 2 juillet 2024 relatif aux tarifs des huissiers de justice et au dispositif de remboursement des frais de déplacement de certains professionnels du droit", "@debut": "2024-07-07", "@id_txt": "LEGITEXT000049899906", "@c_titre_court": "Arrêté du 2 juillet 2024" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2024-07-06", "@date_signature": "2024-07-02", "@num_parution_jo": "0159" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000049899917", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049888649", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. A444-48\n
\n

\n
" } }, "LEGIARTI000027287493": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-22", "DATE_DEBUT": "2013-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000027287493", "URL": "article/LEGI/ARTI/00/00/27/28/74/LEGIARTI000027287493.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027287479", "@num": "1", "#text": "Arrêté du 30 mars 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027286994", "@nortexte": "EFIE1304378A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-30" }, { "@id": "LEGIARTI000049899917", "@num": "2", "#text": "Arrêté du 2 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049899919", "@num": "3", "#text": "Arrêté du 2 juillet 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049906124", "@num": "A444-48", "#text": "Code de commerce - art. A444-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049906152", "@num": "A444-49", "#text": "Code de commerce - art. A444-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307096", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028683322", "@fin": "2999-01-01", "#text": "Frais de déplacement", "@debut": "2013-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162378", "@fin": "2999-01-01", "#text": "Section II : Traitements et salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027287493", "@fin": "2014-05-22", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2013-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028965351", "@fin": "2015-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2014-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030306199", "@fin": "2019-03-17", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2015-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038245025", "@fin": "2020-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2019-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041672800", "@fin": "2021-02-20", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043158349", "@fin": "2022-02-14", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2021-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045163590", "@fin": "2023-04-08", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047417683", "@fin": "2999-01-01", "@num": "6 B", "@etat": "VIGUEUR", "@debut": "2023-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le barème forfaitaire mentionné au 3° de l'article 83 du code général des impôts est fixé comme suit :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n TARIFS APPLICABLES AUX AUTOMOBILES \n
Puissance administrative du véhicule en chevaux (CV)	Jusqu'à 5 000 km	De 5 001 km à 20 000 km	Au-delà de 20 000 km
\n 3 CV et moins \n	\n d × 0,405 \n	\n (d × 0,242) + 818 \n	\n d × 0,283 \n
\n 4 CV \n	\n d × 0,487 \n	\n (d × 0,274) + 1 063 \n	\n d × 0,327 \n
\n 5 CV \n	\n d × 0,536 \n	\n (d × 0,3) + 1 180 \n	\n d × 0,359 \n
\n 6 CV \n	\n d × 0,561 \n	\n (d × 0,316) + 1 223 \n	\n d × 0,377 \n
\n 7 CV et plus \n	\n d × 0,587 \n	\n (d × 0,332) + 1 278 \n	\n d × 0,396 \n
\n d représente la distance parcourue en kilomètres. \n

\n\n.\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

TARIF APPLICABLE AUX MOTOCYCLETTES
Puissance administrative du véhicule en chevaux (CV)	Jusqu'à 3 000 km	De 3 001 km à 6 000 km	Au-delà de 6 000 km
\n 1 ou 2 CV \n	\n d × 0,333 \n	\n (d × 0,083) + 750 \n	\n d × 0,208 \n
\n 3,4,5 CV \n	\n d × 0,395 \n	\n (d × 0,069) + 978 \n	\n d × 0,232 \n
\n Plus de 5 CV \n	\n d × 0,511 \n	\n (d × 0,067) + 1 332 \n	\n d × 0,289 \n
\n d représente la distance parcourue en kilomètres. \n

\n\n.\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n TARIF APPLICABLE AUX CYCLOMOTEURS \n
Jusqu'à 2 000 km	De 2 001 à 5 000 km	Au-delà de 5 000 km
\n d × 0,266 \n	\n (d × 0,063) + 406 \n	\n d × 0,144 \n
\n d représente la distance parcourue en kilomètres. \n

\n\n
\n
" } }, "LEGIARTI000028965351": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-03-01", "DATE_DEBUT": "2014-05-22" } }, "META_COMMUN": { "ID": "LEGIARTI000028965351", "URL": "article/LEGI/ARTI/00/00/28/96/53/LEGIARTI000028965351.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028964557", "@num": "1", "#text": "Arrêté du 19 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028964164", "@nortexte": "FCPE1406613A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-19" }, { "@id": "LEGIARTI000049899917", "@num": "2", "#text": "Arrêté du 2 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049899919", "@num": "3", "#text": "Arrêté du 2 juillet 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049906124", "@num": "A444-48", "#text": "Code de commerce - art. A444-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049906152", "@num": "A444-49", "#text": "Code de commerce - art. A444-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307096", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028683322", "@fin": "2999-01-01", "#text": "Frais de déplacement", "@debut": "2013-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162378", "@fin": "2999-01-01", "#text": "Section II : Traitements et salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027287493", "@fin": "2014-05-22", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2013-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028965351", "@fin": "2015-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2014-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030306199", "@fin": "2019-03-17", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2015-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038245025", "@fin": "2020-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2019-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041672800", "@fin": "2021-02-20", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043158349", "@fin": "2022-02-14", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2021-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045163590", "@fin": "2023-04-08", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047417683", "@fin": "2999-01-01", "@num": "6 B", "@etat": "VIGUEUR", "@debut": "2023-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le barème forfaitaire mentionné au 3° de l'article 83 du code général des impôts est fixé comme suit :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n TARIF APPLICABLE AUX AUTOMOBILES \n
\n \n Puissance administrative \n du véhicule en chevaux (CV) \n	\n \n Jusqu'à 5 000 km \n	\n \n De 5 001 km à 20 000 km \n	\n \n Au-delà de 20 000 km \n
\n \n 3 CV et moins \n	\n \n d × 0,408 \n	\n \n (d × 0,244) + 820 \n	\n \n d × 0,285 \n
\n \n 4 CV \n	\n \n d × 0,491 \n	\n \n (d × 0,276) + 1 077 \n	\n \n d × 0,330 \n
\n \n 5 CV \n	\n \n d × 0,540 \n	\n \n (d × 0,303) + 1 182 \n	\n \n d × 0,362 \n
\n \n 6 CV \n	\n \n d × 0,565 \n	\n \n (d × 0,318) + 1 238 \n	\n \n d × 0,380 \n
\n \n 7 CV et plus \n	\n \n d × 0,592 \n	\n \n (d × 0,335) + 1 282 \n	\n \n d × 0,399 \n
\n d représente la distance parcourue en kilomètres. \n

\n\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n TARIF APPLICABLE AUX MOTOCYCLETTES \n
\n \n Puissance administrative \n du véhicule en chevaux (CV) \n	\n \n Jusqu'à 3 000 km \n	\n \n De 3 001 km à 6 000 km \n	\n \n Au-delà de 6 000 km \n
\n \n 1 ou 2 CV \n	\n \n d × 0,336 \n	\n \n (d × 0,084) + 756 \n	\n \n d × 0,210 \n
\n \n 3, 4, 5 CV \n	\n \n d × 0,398 \n	\n \n (d × 0,070) + 984 \n	\n \n d × 0,234 \n
\n \n plus de 5 CV \n	\n \n d × 0,515 \n	\n \n (d × 0,067) + 1344 \n	\n \n d × 0,291 \n
\n d représente la distance parcourue en kilomètres. \n

\n\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n TARIF APPLICABLE AUX CYCLOMOTEURS \n
\n \n Jusqu'à 2 000 km \n	\n \n De 2 001 km à 5 000 km \n	\n \n Au-delà de 5 000 km \n
\n \n d × 0,268 \n	\n \n (d × 0,063) + 410 \n	\n \n d × 0,145 \n
\n d représente la distance parcourue en kilomètres. \n

" } }, "LEGIARTI000030306199": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-03-17", "DATE_DEBUT": "2015-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030306199", "URL": "article/LEGI/ARTI/00/00/30/30/61/LEGIARTI000030306199.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030296933", "@num": "1", "#text": "ARRÊTÉ du 26 février 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030295547", "@nortexte": "FCPE1503903A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-26" }, { "@id": "LEGIARTI000049899917", "@num": "2", "#text": "Arrêté du 2 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049899919", "@num": "3", "#text": "Arrêté du 2 juillet 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049906124", "@num": "A444-48", "#text": "Code de commerce - art. A444-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049906152", "@num": "A444-49", "#text": "Code de commerce - art. A444-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307096", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028683322", "@fin": "2999-01-01", "#text": "Frais de déplacement", "@debut": "2013-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162378", "@fin": "2999-01-01", "#text": "Section II : Traitements et salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027287493", "@fin": "2014-05-22", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2013-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028965351", "@fin": "2015-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2014-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030306199", "@fin": "2019-03-17", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2015-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038245025", "@fin": "2020-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2019-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041672800", "@fin": "2021-02-20", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043158349", "@fin": "2022-02-14", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2021-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045163590", "@fin": "2023-04-08", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047417683", "@fin": "2999-01-01", "@num": "6 B", "@etat": "VIGUEUR", "@debut": "2023-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le barème forfaitaire mentionné au 3° de l'article 83 du code général des impôts est fixé comme suit :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n TARIF APPLICABLE AUX AUTOMOBILES \n
\n Puissance administrative \n	\n Jusqu'à 5 000 km \n	\n De 5 001 km à 20 000 km \n	\n Au-delà de 20 000 km \n
\n \n 3 CV et moins \n	\n d x 0,41 \n	\n (d x 0,245) + 824 \n	\n d x 0,286 \n
\n \n 4 CV \n	\n d x 0,493 \n	\n (d x 0,277) + 1 082 \n	\n d x 0,332 \n
\n \n 5 CV \n	\n d x 0,543 \n	\n (d x 0,305) + 1 188 \n	\n d x 0,364 \n
\n \n 6 CV \n	\n d x 0,568 \n	\n (d x 0,32) + 1 244 \n	\n d x 0,382 \n
\n \n 7 CV et plus \n	\n d x 0,595 \n	\n (d x 0,337) + 1 288 \n	\n d x 0,401 \n
\n \n d représente la distance parcourue en kilomètres. \n

\n\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

TARIF APPLICABLE AUX MOTOCYCLETTES \n
\n Puissance administrative \n	\n Jusqu'à 3 000 km \n	\n De 3 001 km à 6 000 km \n	\n Au-delà de 6 000 km \n
\n \n 1 ou 2 CV \n	\n d x 0,338 \n	\n (d x 0,084) + 760 \n	\n d x 0,211 \n
\n \n 3, 4, 5 CV \n	\n d x 0,4 \n	\n (d x 0,07) + 989 \n	\n d x 0,235 \n
\n \n Plus de 5 CV \n	\n d x 0,518 \n	\n (d x 0,067) + 1 351 \n	\n d x 0,292 \n
\n \n d représente la distance parcourue en kilomètres. \n

\n\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

TARIF APPLICABLE AUX CYCLOMOTEURS \n
\n Jusqu'à 2 000 km \n	\n De 2 001 km à 5 000 km \n	\n Au-delà de 5 000 km \n
\n d x 0,269 \n	\n (d x 0,063) + 412 \n	\n d x 0,146 \n
\n \n d représente la distance parcourue en kilomètres. \n \n

\n\n

" } }, "LEGIARTI000032127962": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A444-48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-07", "DATE_DEBUT": "2016-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032127962", "URL": "article/LEGI/ARTI/00/00/32/12/79/LEGIARTI000032127962.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Arrêté du 26 février 2016, art. 3 : ces dispositions entrent en vigueur à comtper du 1er mars 2016.

\n
\n
\n

Toutefois, en application de l'article 13 du décret n° 2016-230 du 26 février 2016, et par dérogation au premier alinéa de l'article A. 444-10 du code de commerce, les prestations des huissiers de justice mentionnées à l'article Annexe 4-7 de ce même code effectuées avant le 1er mai 2016, ou dont la réalisation a donné lieu, avant le 1er mars 2016, au versement par le client d'un acompte ou d'une provision, ou à l'engagement par l'un des huissiers de justice intervenant de frais ou débours, donnent lieu à la perception d'émoluments fixés conformément aux dispositions suivantes, dans leur rédaction antérieure au décret n° 2016-230 du 26 février 2016 :

1° Décret n° 69-540 du 6 juin 1969 modifié portant règlement d'administration publique et fixant le tarif des actes spéciaux aux huissiers de justice des départements du Bas-Rhin, du Haut-Rhin et de la Moselle, ainsi décret n° 73-760 du 27 juillet 1973 fixant le tarif des actes spéciaux aux huissiers de justice des départements du Bas-Rhin, du Haut-Rhin et de la Moselle s'agissant des prestations figurant au tableau 3-2 du même article Annexe 4-7 ;

2° Décret n° 96-1080 du 12 décembre 1996 portant fixation du tarif des huissiers de justice en matière civile et commerciale, s'agissant des prestations figurant aux tableaux 3-1 et 3-3 de l'article Annexe 4-7 ;

Par dérogation au deuxième alinéa de l'article A. 444-10 du code de commerce, ces dispositions fixent également le montant des remboursements au titre des frais engagés et des indemnités versées en cas de recours à la force publique, lors de la réalisation des prestations mentionnées au deuxième alinéa du présent article.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032118896", "@num": "2", "#text": "Arrêté du 26 février 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032115547", "@nortexte": "EINC1605791A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-26" }, { "@id": "LEGIARTI000049584900", "@num": "2", "#text": "Arrêté du 21 mai 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049583865", "@nortexte": "JUSC2413612A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-21" }, { "@id": "LEGIARTI000049584903", "@num": "3", "#text": "Arrêté du 21 mai 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049583865", "@nortexte": "JUSC2413612A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-21" }, { "@id": "LEGIARTI000049584908", "@num": "4", "#text": "Arrêté du 21 mai 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049583865", "@nortexte": "JUSC2413612A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-21" }, { "@id": "LEGITEXT000049899906", "#text": "Arrêté du 2 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049899917", "@num": "2", "#text": "Arrêté du 2 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000035190731", "@num": "A444-201", "#text": "Code de commerce - art. A444-201 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032134542", "@num": "Annexe 4-8", "#text": "Code de commerce - art. Annexe 4-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032127864", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Frais de déplacement", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032127862", "@fin": "2999-01-01", "#text": "Sous-section 5 : Remboursement des frais et débours", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032127742", "@fin": "2999-01-01", "#text": "Section 2 : Tarifs des huissiers de justice", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032119006", "@fin": "2999-01-01", "#text": "Chapitre Ier : Fixation des tarifs", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032119004", "@fin": "2999-01-01", "#text": "TITRE IV BIS : De certains tarifs réglementés", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020164595", "@fin": "2999-01-01", "#text": "LIVRE IV : De la liberté des prix et de la concurrence.", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020156274", "@fin": "2999-01-01", "#text": "Partie Arrêtés", "@debut": "2009-01-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032127962", "@fin": "2024-07-07", "@num": "A444-48", "@etat": "MODIFIE", "@debut": "2016-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049906124", "@fin": "2999-01-01", "@num": "A444-48", "@etat": "VIGUEUR", "@debut": "2024-07-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les frais de déplacement mentionnés au a du 3° du I de l'article Annexe 4-8 font l'objet d'un remboursement forfaitaire :
\n
1° Egal à trente-deux fois la taxe kilométrique ferroviaire en 1re classe pour chaque acte signifié, en dehors du cas prévu au 2°, et chaque procès-verbal dressé par les soins de l'huissier de justice ;
\n
2° Egal à 8,80 € pour les significations réalisées exclusivement par voie électronique.

\n
\n

" } }, "LEGIARTI000038245025": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-03-01", "DATE_DEBUT": "2019-03-17" } }, "META_COMMUN": { "ID": "LEGIARTI000038245025", "URL": "article/LEGI/ARTI/00/00/38/24/50/LEGIARTI000038245025.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038239023", "@num": "1", "#text": "Arrêté du 11 mars 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038233187", "@nortexte": "CPAE1905614A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-11" }, { "@id": "LEGIARTI000049899917", "@num": "2", "#text": "Arrêté du 2 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049899919", "@num": "3", "#text": "Arrêté du 2 juillet 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049906124", "@num": "A444-48", "#text": "Code de commerce - art. A444-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049906152", "@num": "A444-49", "#text": "Code de commerce - art. A444-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307096", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028683322", "@fin": "2999-01-01", "#text": "Frais de déplacement", "@debut": "2013-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162378", "@fin": "2999-01-01", "#text": "Section II : Traitements et salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027287493", "@fin": "2014-05-22", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2013-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028965351", "@fin": "2015-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2014-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030306199", "@fin": "2019-03-17", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2015-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038245025", "@fin": "2020-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2019-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041672800", "@fin": "2021-02-20", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043158349", "@fin": "2022-02-14", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2021-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045163590", "@fin": "2023-04-08", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047417683", "@fin": "2999-01-01", "@num": "6 B", "@etat": "VIGUEUR", "@debut": "2023-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le barème forfaitaire mentionné au 3° de l'article 83 du code général des impôts est fixé comme suit :

\n \n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTARIF APPLICABLE AUX AUTOMOBILES
\n \n\t\t\tPuissance administrative	\n \n\t\t\tJusqu'à 5 000 km	\n \n\t\t\tDe 5 001 km à 20 000 km	\n \n\t\t\tAu delà de 20 000 km
\n \n\t\t\t3 CV et moins	\n \n\t\t\td* 0,451	\n \n\t\t\t(d* 0,270) + 906	\n \n\t\t\td* 0,315
\n \n\t\t\t4 CV	\n \n\t\t\td* 0,518	\n \n\t\t\t(d* 0,291) + 1136	\n \n\t\t\td* 0,349
\n \n\t\t\t5 CV	\n \n\t\t\td* 0,543	\n \n\t\t\t(d* 0,305) + 1188	\n \n\t\t\td* 0,364
\n \n\t\t\t6 CV	\n \n\t\t\td* 0,568	\n \n\t\t\t(d* 0,32) + 1244	\n \n\t\t\td* 0,382
\n \n\t\t\t7 CV et plus	\n \n\t\t\td* 0,595	\n \n\t\t\t(d* 0,337) + 1288	\n \n\t\t\td* 0,401
\n \n\t\t\td représente la distance parcourue en kilomètres

\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTARIF APPLICABLE AUX MOTOCYCLETTES
\n \n\t\t\tPuissance administrative	\n \n\t\t\tJusqu'à 3 000 km	\n \n\t\t\tDe 3 001 km à 6 000 km	\n \n\t\t\tAu delà de 6 000 km
\n \n\t\t\t1 ou 2 CV	\n \n\t\t\td* 0,338	\n \n\t\t\t(d* 0,084) + 760	\n \n\t\t\td* 0,211
\n \n\t\t\t3, 4, 5 CV	\n \n\t\t\td* 0,4	\n \n\t\t\t(d* 0,07) + 989	\n \n\t\t\td* 0,235
\n \n\t\t\tplus de 5 CV	\n \n\t\t\td* 0,518	\n \n\t\t\t(d* 0,067) + 1351	\n \n\t\t\td* 0,292
\n \n\t\t\td représente la distance parcourue en kilomètres

\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTarif applicable aux cyclomoteurs
\n \n\t\t\tJusqu'à 2 000 km	\n \n\t\t\tDe 2 001 km à 5 000 km	\n \n\t\t\tAu delà de 5 000 km
\n \n\t\t\td* 0,269	\n \n\t\t\t(d* 0,063) + 412	\n \n\t\t\td* 0,146
\n \n\t\t\td représente la distance parcourue en kilomètres

\n\n \n

\n \n

" } }, "LEGIARTI000041672800": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-02-20", "DATE_DEBUT": "2020-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041672800", "URL": "article/LEGI/ARTI/00/00/41/67/28/LEGIARTI000041672800.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041666350", "@num": "1", "#text": "Arrêté du 26 février 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041661664", "@nortexte": "CPAE2003592A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-26" }, { "@id": "LEGIARTI000049899917", "@num": "2", "#text": "Arrêté du 2 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049899919", "@num": "3", "#text": "Arrêté du 2 juillet 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049906124", "@num": "A444-48", "#text": "Code de commerce - art. A444-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049906152", "@num": "A444-49", "#text": "Code de commerce - art. A444-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307096", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028683322", "@fin": "2999-01-01", "#text": "Frais de déplacement", "@debut": "2013-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162378", "@fin": "2999-01-01", "#text": "Section II : Traitements et salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027287493", "@fin": "2014-05-22", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2013-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028965351", "@fin": "2015-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2014-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030306199", "@fin": "2019-03-17", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2015-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038245025", "@fin": "2020-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2019-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041672800", "@fin": "2021-02-20", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043158349", "@fin": "2022-02-14", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2021-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045163590", "@fin": "2023-04-08", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047417683", "@fin": "2999-01-01", "@num": "6 B", "@etat": "VIGUEUR", "@debut": "2023-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le barème forfaitaire mentionné au 3° de l'article 83 du code général des impôts est fixé comme suit :

\n \n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTARIF APPLICABLE AUX AUTOMOBILES
\n \n\t\t\tPuissance administrative	\n \n\t\t\tJusqu'à 5 000 km	\n \n\t\t\tDe 5 001 à 20 000 km	\n \n\t\t\tAu-delà de 20 000 km
\n \n\t\t\t3 CV et moins	\n \n\t\t\td * 0,456	\n \n\t\t\t(d * 0,273) + 915	\n \n\t\t\td * 0,318
\n \n\t\t\t4 CV	\n \n\t\t\td * 0,523	\n \n\t\t\t(d * 0,294) + 1147	\n \n\t\t\td * 0,352
\n \n\t\t\t5 CV	\n \n\t\t\td * 0,548	\n \n\t\t\t(d * 0,308) + 1200	\n \n\t\t\td * 0,368
\n \n\t\t\t6 CV	\n \n\t\t\td * 0,574	\n \n\t\t\t(d * 0,323) + 1256	\n \n\t\t\td * 0,386
\n \n\t\t\t7 CV et plus	\n \n\t\t\td * 0,601	\n \n\t\t\t(d * 0,34) + 1301	\n \n\t\t\td * 0,405
\n \n\t\t\td représente la distance parcourue en kilomètres

\n\n
\n\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTARIF APPLICABLE AUX MOTOCYCLETTES
\n \n\t\t\tPuissance administrative	\n \n\t\t\tJusqu'à 3 000 km	\n \n\t\t\tDe 3 001 à 6 000 km	\n \n\t\t\tAu-delà de 6 000 km
\n \n\t\t\t1 ou 2 CV	\n \n\t\t\td * 0,341	\n \n\t\t\t(d * 0,085) + 768	\n \n\t\t\td * 0,213
\n \n\t\t\t3,4,5 CV	\n \n\t\t\td * 0,404	\n \n\t\t\t(d * 0,071) + 999	\n \n\t\t\td * 0,237
\n \n\t\t\tplus de 5 CV	\n \n\t\t\td * 0,523	\n \n\t\t\t(d * 0,068) + 1365	\n \n\t\t\td * 0,295
\n \n\t\t\td représente la distance parcourue en kilomètres

\n \n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

TARIF APPLICABLE AUX CYCLOMOTEURS
\n \n\t\t\tJusqu'à 3 000 km	\n \n\t\t\tDe 3 001 km à 6 000 km	\n \n\t\t\tAu-delà de 6 000 km
\n \n\t\t\td * 0,272	\n \n\t\t\t(d * 0,064) + 416	\n \n\t\t\td * 0,147
\n \n\t\t\td représente la distance parcourue en kilomètres

\n \n

" } }, "LEGIARTI000043158349": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-02-14", "DATE_DEBUT": "2021-02-20" } }, "META_COMMUN": { "ID": "LEGIARTI000043158349", "URL": "article/LEGI/ARTI/00/00/43/15/83/LEGIARTI000043158349.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 de l'arrêté du 15 février 2021 (ECOE2104646A) : ces dispositions s’appliquent à compter de l’imposition des revenus de l’année 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043156760", "@num": "1", "#text": "Arrêté du 15 février 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043155901", "@nortexte": "ECOE2104646A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000049899917", "@num": "2", "#text": "Arrêté du 2 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049899919", "@num": "3", "#text": "Arrêté du 2 juillet 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049906124", "@num": "A444-48", "#text": "Code de commerce - art. A444-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049906152", "@num": "A444-49", "#text": "Code de commerce - art. A444-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307096", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028683322", "@fin": "2999-01-01", "#text": "Frais de déplacement", "@debut": "2013-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162378", "@fin": "2999-01-01", "#text": "Section II : Traitements et salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027287493", "@fin": "2014-05-22", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2013-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028965351", "@fin": "2015-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2014-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030306199", "@fin": "2019-03-17", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2015-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038245025", "@fin": "2020-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2019-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041672800", "@fin": "2021-02-20", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043158349", "@fin": "2022-02-14", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2021-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045163590", "@fin": "2023-04-08", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047417683", "@fin": "2999-01-01", "@num": "6 B", "@etat": "VIGUEUR", "@debut": "2023-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Le barème forfaitaire mentionné au 3° de l'article 83 du code général des impôts est fixé comme suit :

\n \n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTARIF APPLICABLE AUX AUTOMOBILES
\n \n\t\t\tPuissance administrative	\n \n\t\t\tJusqu'à 5 000 km	\n \n\t\t\tDe 5 001 à 20 000 km	\n \n\t\t\tAu-delà de 20 000 km
\n \n\t\t\t3 CV et moins	\n \n\t\t\td * 0,456	\n \n\t\t\t(d * 0,273) + 915	\n \n\t\t\td * 0,318
\n \n\t\t\t4 CV	\n \n\t\t\td * 0,523	\n \n\t\t\t(d * 0,294) + 1147	\n \n\t\t\td * 0,352
\n \n\t\t\t5 CV	\n \n\t\t\td * 0,548	\n \n\t\t\t(d * 0,308) + 1200	\n \n\t\t\td * 0,368
\n \n\t\t\t6 CV	\n \n\t\t\td * 0,574	\n \n\t\t\t(d * 0,323) + 1256	\n \n\t\t\td * 0,386
\n \n\t\t\t7 CV et plus	\n \n\t\t\td * 0,601	\n \n\t\t\t(d * 0,34) + 1301	\n \n\t\t\td * 0,405
\n \n\t\t\td représente la distance parcourue en kilomètres

\n \n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTARIF APPLICABLE AUX MOTOCYCLETTES
\n \n\t\t\tPuissance administrative	\n \n\t\t\tJusqu'à 3 000 km	\n \n\t\t\tDe 3 001 à 6 000 km	\n \n\t\t\tAu-delà de 6 000 km
\n \n\t\t\t1 ou 2 CV	\n \n\t\t\td * 0,341	\n \n\t\t\t(d * 0,085) + 768	\n \n\t\t\td * 0,213
\n \n\t\t\t3,4,5 CV	\n \n\t\t\td * 0,404	\n \n\t\t\t(d * 0,071) + 999	\n \n\t\t\td * 0,237
\n \n\t\t\tplus de 5 CV	\n \n\t\t\td * 0,523	\n \n\t\t\t(d * 0,068) + 1365	\n \n\t\t\td * 0,295
\n \n\t\t\td représente la distance parcourue en kilomètres

\n \n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

TARIF APPLICABLE AUX CYCLOMOTEURS
\n \n\t\t\tJusqu'à 3 000 km	\n \n\t\t\tDe 3 001 km à 6 000 km	\n \n\t\t\tAu-delà de 6 000 km
\n \n\t\t\td * 0,272	\n \n\t\t\t(d * 0,064) + 416	\n \n\t\t\td * 0,147
\n \n\t\t\td représente la distance parcourue en kilomètres

\n \n

II. – Pour les véhicules électriques, le montant des frais de déplacement calculés en application du I est majoré de 20 %.

" } }, "LEGIARTI000045163590": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-04-08", "DATE_DEBUT": "2022-02-14" } }, "META_COMMUN": { "ID": "LEGIARTI000045163590", "URL": "article/LEGI/ARTI/00/00/45/16/35/LEGIARTI000045163590.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 de l'arrêté du 1er février 2022 (ECOE2202731A), ces dispositions s’appliquent à compter de l’imposition des revenus de l’année 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045163202", "@num": "1", "#text": "Arrêté du 1er février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045160753", "@nortexte": "ECOE2202731A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-01" }, { "@id": "LEGIARTI000049899917", "@num": "2", "#text": "Arrêté du 2 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049899919", "@num": "3", "#text": "Arrêté du 2 juillet 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049906124", "@num": "A444-48", "#text": "Code de commerce - art. A444-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049906152", "@num": "A444-49", "#text": "Code de commerce - art. A444-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028683322", "@fin": "2999-01-01", "#text": "Frais de déplacement", "@debut": "2013-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162378", "@fin": "2999-01-01", "#text": "Section II : Traitements et salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027287493", "@fin": "2014-05-22", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2013-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028965351", "@fin": "2015-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2014-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030306199", "@fin": "2019-03-17", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2015-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038245025", "@fin": "2020-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2019-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041672800", "@fin": "2021-02-20", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043158349", "@fin": "2022-02-14", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2021-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045163590", "@fin": "2023-04-08", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047417683", "@fin": "2999-01-01", "@num": "6 B", "@etat": "VIGUEUR", "@debut": "2023-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Le barème forfaitaire mentionné au 3° de l'article 83 du code général des impôts est fixé comme suit :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTARIF APPLICABLE AUX AUTOMOBILES
\n \n\t\t\tPuissance administrative	\n \n\t\t\tJusqu'à 5 000 km	\n \n\t\t\tDe 5 001 à 20 000 km	\n \n\t\t\tAu-delà de 20 000 km
\n \n\t\t\t3 CV et moins	\n \n\t\t\td * 0,502	\n \n\t\t\t(d *0, 3) + 1007	\n \n\t\t\td * 0,35
\n \n\t\t\t4 CV	\n \n\t\t\td * 0,575	\n \n\t\t\t(d * 0,323) + 1262	\n \n\t\t\td * 0,387
\n \n\t\t\t5 CV	\n \n\t\t\td * 0,603	\n \n\t\t\t(d * 0,339) + 1320	\n \n\t\t\td * 0,405
\n \n\t\t\t6 CV	\n \n\t\t\td * 0,631	\n \n\t\t\t(d * 0,355) + 1382	\n \n\t\t\td * 0,425
\n \n\t\t\t7 CV et plus	\n \n\t\t\td * 0,661	\n \n\t\t\t(d *0, 374) + 1435	\n \n\t\t\td * 0,446
\n \n\t\t\td représente la distance parcourue en kilomètres

\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTARIF APPLICABLE AUX MOTOCYCLETTES
\n \n\t\t\tPuissance administrative	\n \n\t\t\tJusqu'à 3 000 km	\n \n\t\t\tDe 3 001 à 6 000 km	\n \n\t\t\tAu-delà de 6 000 km
\n \n\t\t\t1 ou 2 CV	\n \n\t\t\td * 0,375	\n \n\t\t\t(d * 0,094) + 845	\n \n\t\t\td * 0,234
\n \n\t\t\t3,4 ou 5 CV	\n \n\t\t\td * 0,444	\n \n\t\t\t(d * 0,078) + 1099	\n \n\t\t\td * 0,261
\n \n\t\t\tplus de 5 CV	\n \n\t\t\td * 0,575	\n \n\t\t\t(d * 0,075) + 1502	\n \n\t\t\td * 0,325
\n \n\t\t\td représente la distance parcourue en kilomètres

\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTARIF APPLICABLE AUX CYCLOMOTEURS
\n \n\t\t\tJusqu'à 3 000 km	\n \n\t\t\tDe 3 001 km à 6 000 km	\n \n\t\t\tAu-delà de 6 000 km
\n \n\t\t\td * 0,299	\n \n\t\t\t(d * 0,07) + 458	\n \n\t\t\td * 0,162
\n \n\t\t\td représente la distance parcourue en kilomètres

\n\n \n

II. – Pour les véhicules électriques, le montant des frais de déplacement calculés en application du I est majoré de 20 %.

" } }, "LEGIARTI000047417683": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-04-08" } }, "META_COMMUN": { "ID": "LEGIARTI000047417683", "URL": "article/LEGI/ARTI/00/00/47/41/76/LEGIARTI000047417683.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 2 de l’arrêté du 27 mars 2023 (NOR : ECOE2307260A), ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047417243", "@num": "1", "#text": "Arrêté du 27 mars 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047416556", "@nortexte": "ECOE2307260A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-27" }, { "@id": "LEGIARTI000049899917", "@num": "2", "#text": "Arrêté du 2 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049899919", "@num": "3", "#text": "Arrêté du 2 juillet 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049906124", "@num": "A444-48", "#text": "Code de commerce - art. A444-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049906152", "@num": "A444-49", "#text": "Code de commerce - art. A444-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307096", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028683322", "@fin": "2999-01-01", "#text": "Frais de déplacement", "@debut": "2013-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162378", "@fin": "2999-01-01", "#text": "Section II : Traitements et salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027287493", "@fin": "2014-05-22", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2013-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028965351", "@fin": "2015-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2014-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030306199", "@fin": "2019-03-17", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2015-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038245025", "@fin": "2020-03-01", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2019-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041672800", "@fin": "2021-02-20", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043158349", "@fin": "2022-02-14", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2021-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045163590", "@fin": "2023-04-08", "@num": "6 B", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047417683", "@fin": "2999-01-01", "@num": "6 B", "@etat": "VIGUEUR", "@debut": "2023-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Le barème forfaitaire mentionné au 3° de l'article 83 du code général des impôts est fixé comme suit :
\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTARIF APPLICABLE AUX AUTOMOBILES
\n \n\t\t\tPuissance administrative	\n \n\t\t\tJusqu'à 5 000 km	\n \n\t\t\tDe 5 001 à 20 000 km	\n \n\t\t\tAu-delà de 20 000 km
\n \n\t\t\t3 CV et moins	\n \n\t\t\td * 0,529	\n \n\t\t\t(d *0, 316) + 1065	\n \n\t\t\td * 0,370
\n \n\t\t\t4 CV	\n \n\t\t\td * 0,606	\n \n\t\t\t(d * 0,340) + 1330	\n \n\t\t\td * 0,407
\n \n\t\t\t5 CV	\n \n\t\t\td * 0,636	\n \n\t\t\t(d * 0,357) + 1395	\n \n\t\t\td * 0,427
\n \n\t\t\t6 CV	\n \n\t\t\td * 0,665	\n \n\t\t\t(d * 0,374) + 1457	\n \n\t\t\td * 0,447
\n \n\t\t\t7 CV et plus	\n \n\t\t\td * 0,697	\n \n\t\t\t(d *0, 394) + 1515	\n \n\t\t\td * 0,470
\n \n\t\t\td représente la distance parcourue en kilomètres

\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTARIF APPLICABLE AUX MOTOCYCLETTES
\n \n\t\t\tPuissance administrative	\n \n\t\t\tJusqu'à 3 000 km	\n \n\t\t\tDe 3 001 à 6 000 km	\n \n\t\t\tAu-delà de 6 000 km
\n \n\t\t\t1 ou 2 CV	\n \n\t\t\td * 0,395	\n \n\t\t\t(d * 0,099) + 891	\n \n\t\t\td * 0,248
\n \n\t\t\t3,4 ou 5 CV	\n \n\t\t\td * 0,468	\n \n\t\t\t(d * 0,082) + 1158	\n \n\t\t\td * 0,275
\n \n\t\t\tplus de 5 CV	\n \n\t\t\td * 0,606	\n \n\t\t\t(d * 0,079) + 1583	\n \n\t\t\td * 0,343
\n \n\t\t\td représente la distance parcourue en kilomètres

\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTARIF APPLICABLE AUX CYCLOMOTEURS
\n \n\t\t\tJusqu'à 3 000 km	\n \n\t\t\tDe 3 001 km à 6 000 km	\n \n\t\t\tAu-delà de 6 000 km
\n \n\t\t\td * 0,315	\n \n\t\t\t(d * 0,079) + 711	\n \n\t\t\td * 0,198
\n \n\t\t\td représente la distance parcourue en kilomètres

\n\n

II. – Pour les véhicules électriques, le montant des frais de déplacement calculés en application du I est majoré de 20 %.

" } }, "LEGIARTI000049906124": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A444-48", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-07-07" } }, "META_COMMUN": { "ID": "LEGIARTI000049906124", "URL": "article/LEGI/ARTI/00/00/49/90/61/LEGIARTI000049906124.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049584900", "@num": "2", "#text": "Arrêté du 21 mai 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049583865", "@nortexte": "JUSC2413612A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-21" }, { "@id": "LEGIARTI000049584903", "@num": "3", "#text": "Arrêté du 21 mai 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049583865", "@nortexte": "JUSC2413612A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-21" }, { "@id": "LEGIARTI000049584908", "@num": "4", "#text": "Arrêté du 21 mai 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049583865", "@nortexte": "JUSC2413612A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-21" }, { "@id": "LEGITEXT000049899906", "#text": "Arrêté du 2 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049899917", "@num": "2", "#text": "Arrêté du 2 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000049899917", "@num": "2", "#text": "Arrêté du 2 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049888638", "@nortexte": "ECOC2412437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-02" }, { "@id": "LEGIARTI000035190731", "@num": "A444-201", "#text": "Code de commerce - art. A444-201 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032134542", "@num": "Annexe 4-8", "#text": "Code de commerce - art. Annexe 4-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027287486", "@num": "6 B", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 6 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032127864", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Frais de déplacement", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032127862", "@fin": "2999-01-01", "#text": "Sous-section 5 : Remboursement des frais et débours", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032127742", "@fin": "2999-01-01", "#text": "Section 2 : Tarifs des huissiers de justice", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032119006", "@fin": "2999-01-01", "#text": "Chapitre Ier : Fixation des tarifs", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032119004", "@fin": "2999-01-01", "#text": "TITRE IV BIS : De certains tarifs réglementés", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020164595", "@fin": "2999-01-01", "#text": "LIVRE IV : De la liberté des prix et de la concurrence.", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020156274", "@fin": "2999-01-01", "#text": "Partie Arrêtés", "@debut": "2009-01-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032127962", "@fin": "2024-07-07", "@num": "A444-48", "@etat": "MODIFIE", "@debut": "2016-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049906124", "@fin": "2999-01-01", "@num": "A444-48", "@etat": "VIGUEUR", "@debut": "2024-07-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les frais de déplacement mentionnés au a du 3° du I de l'article Annexe 4-8 font l'objet d'un remboursement forfaitaire :
\n
1° Egal à vingt fois la valeur mentionnée à l'article 6 B de l'annexe IV du code général des impôts au tableau “ TARIF APPLICABLE AUX AUTOMOBILES ” pour les véhicules d'une puissance administrative de 7 chevaux-vapeur et plus pour une distance parcourue de plus de 20 000 kilomètres, pour chaque acte signifié, en dehors du cas prévu au 2°, et pour chaque procès-verbal dressé ;

2° Egal à 8,80 € pour les significations réalisées exclusivement par voie électronique.

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000043158349", "cible": true, "cidtexte": "JORFTEXT000049888638", "id": "LEGIARTI000049899917", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030306199", "cible": true, "cidtexte": "JORFTEXT000049888638", "id": "LEGIARTI000049899917", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038245025", "cible": true, "cidtexte": "JORFTEXT000049888638", "id": "LEGIARTI000049899917", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041672800", "cible": true, "cidtexte": "JORFTEXT000049888638", "id": "LEGIARTI000049899917", "typelien": "CITATION" }, { "article_id": "LEGIARTI000027287493", "cible": true, "cidtexte": "JORFTEXT000049888638", "id": "LEGIARTI000049899917", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028965351", "cible": true, "cidtexte": "JORFTEXT000049888638", "id": "LEGIARTI000049899917", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032127962", "cible": true, "cidtexte": "JORFTEXT000049888638", "id": "LEGIARTI000049899917", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045163590", "cible": true, "cidtexte": "JORFTEXT000049888638", "id": "LEGIARTI000049899917", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049906124", "cible": true, "cidtexte": "JORFTEXT000049888638", "id": "LEGIARTI000049899917", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000049906124", "cible": true, "cidtexte": "JORFTEXT000049888638", "id": "LEGIARTI000049899917", "typelien": "CITATION" }, { "article_id": "LEGIARTI000047417683", "cible": true, "cidtexte": "JORFTEXT000049888638", "id": "LEGIARTI000049899917", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000049899917", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Arrêté du 2 juillet 2024 relatif aux tarifs des huissiers de justice et au dispositif de remboursement des frais de déplacement de certains professionnels du droit)