{ "article": { "LEGIARTI000051173311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051173311", "URL": "article/LEGI/ARTI/00/00/51/17/33/LEGIARTI000051173311.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048796745", "@num": "L425-1", "#text": "Code des impositions sur les biens et services - art. L425-1", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051228517", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311916", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051228517", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000051232606", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051232580", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051172989", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051172993", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2025-02-16" } ] }, "@cid": "JORFTEXT000051168007", "@nor": "ECOX2423405L", "@num": "2025-127", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051168007", "@c_titre_court": "LOI n°2025-127 du 14 février 2025" }, { "@fin": "2999-01-01", "#text": "LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1)", "@debut": "2025-02-16", "@id_txt": "LEGITEXT000051172988", "@c_titre_court": "LOI n°2025-127 du 14 février 2025" } ], "@date_publi": "2025-02-15", "@date_signature": "2025-02-14", "@num_parution_jo": "0039" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051173311", "@fin": "2999-01-01", "@num": "81", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051168867", "@fin": "2999-01-01", "@num": "81", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1647\n
\n

II.-Le I entre en vigueur le 31 décembre 2024.

" } }, "LEGIARTI000006311916": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1981-11-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311916", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311916.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1647AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000051173311", "@num": "81", "#text": "LOI n°2025-127 du 14 février 2025 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. 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I Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :
\n
- de la taxe locale d'équipement visée à l'article 1585 A;
\n
- des taxes parafiscales mentionnées à l'article 1635 ter-I;
\n
- des droits, taxes, redevances et autres impositions visés à l'article 1635 ter-II.
\n
Le taux de ce prélèvement est fixé, dans la limite de 5 % du montant des recouvrements, par arrêté du ministre de l'économie et des finances et du ministre intéressé (1).
\n
\n
II Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit de la cotisation incluse dans la taxe sur la valeur ajoutée en vertu de l'article 1614. Le taux de ce prélèvement et les modalités de remboursement sont fixés par le ministre de l'économie et des finances.
\n
\n
III Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles 712 et 713 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.
\n
\n
IV (Disjoint Disposition non fiscale).
\n
\n
1) Voir Annexe IV, art. 161 A à 164.
\n
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I. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant (1) :
\n
- de la taxe locale d'équipement visée à l'article 1585 A ;
\n
- des droits, taxes, redevances et autres impositions visés à l'article 1635 ter-II.
\n
Le taux de ce prélèvement est fixé, dans la limite de 5 % du montant des recouvrements, par arrêté du ministre de l'économie et des finances et du ministre intéressé (2).
\n
II. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit de la cotisation incluse dans la taxe sur la valeur ajoutée en vertu de l'article 1614. Le taux de ce prélèvement et les modalités de remboursement sont fixés par le ministre de l'économie et des finances.
\n
\n
III. Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles 712 et 713 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.
\n
\n
IV. (Disjoint. Disposition non fiscale).
\n
\n
(1) Pour les taxes parafiscales, voir Annexe II, art. 367.
\n
(2) Voir Annexe IV, art. 161 A à 164.
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I. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant (1) :
\n
- de la taxe locale d'équipement visée à l'article 1585 A ;
\n
- des droits, taxes, redevances et autres impositions visés à l'article 1635 ter-II.
\n
Le taux de ce prélèvement est fixé, dans la limite de 5 % du montant des recouvrements, par arrêté du ministre de l'économie et des finances et du ministre intéressé (2).
\n
II. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit de la cotisation incluse dans la taxe sur la valeur ajoutée en vertu de l'article 1614. Le taux de ce prélèvement et les modalités de remboursement sont fixés par le ministre de l'économie et des finances.
\n
\n
III. Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles 712 et 713 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.
\n
\n
IV. (Disjoint. Disposition non fiscale).
\n
V. 1. L'Etat opère un prélèvement (3) au titre des frais d'assiette, de recouvrement, de dégrèvement et de non-valeurs afférents aux droits et taxes transférés aux départements et à la région de Corse en application des articles 1594 A, 1599 C et 1599 nonies. Ce prélèvement est calculé en sus des droits et taxes.
\n
2. Les sommes perçues au titre des frais d'assiette et de recouvrement afférents à la taxe de publicité foncière et aux droits d'enregistrement sont recouvrées en négligeant les centimes (4).
\n
3. Les frais d'assiette et de recouvrement afférents à la taxe différentielle sur les véhicules à moteur et à la taxe spéciale sur les voitures particulières de plus de 16 CV sont perçus dans les conditions fixées aux articles 1599 I et 1599 nonies, deuxième alinéa (5).
\n
(1) Pour les taxes parafiscales, voir Annexe II, art. 367.
\n
(2) Voir Annexe IV, art. 161 A à 164.
\n
(3) Pour 1984, ce prélèvement est égal à 2,5 % du montant des droits et taxes.
\n
(4) Frais perçus à compter du 1er août 1984.
\n
(5) Frais perçus à compter de la période d'imposition s'ouvrant le 1er décembre 1984.
" } }, "LEGIARTI000006311919": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-21", "DATE_DEBUT": "1985-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006311919", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311919.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1647AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1594 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1599 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1599 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 art. 37 Finances pour 1985 JORF 30 décembre 1984, en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274625", "@num": "18", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 18 (V) JORF 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000051173311", "@num": "81", "#text": "LOI n°2025-127 du 14 février 2025 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. 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I. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant (1) :
\n
- de la taxe locale d'équipement visée à l'article 1585 A ;
\n
- des droits, taxes, redevances et autres impositions visés à l'article 1635 ter-II.
\n
Le taux de ce prélèvement est fixé, dans la limite de 5 % du montant des recouvrements, par arrêté du ministre de l'économie et des finances et du ministre intéressé (2).
\n
II. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit de la cotisation incluse dans la taxe sur la valeur ajoutée en vertu de l'article 1614. Le taux de ce prélèvement et les modalités de remboursement sont fixés par le ministre de l'économie et des finances.
\n
\n
III. Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles 712 et 713 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.
\n
\n
IV. (Disjoint. Disposition non fiscale).
\n
V. 1. L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs 2,50 % du montant des taxes et droits départementaux ou des taxes régionales mentionnés aux articles 1594 A, 1599 C et 1599 nonies. Cette somme esr calculée en sus du montant de ces droits et taxes et selon les modalités définies aux 2 et 3.
\n
2. Les sommes perçues au titre des frais d'assiette et de recouvrement afférents à la taxe de publicité foncière et aux droits d'enregistrement sont recouvrées en négligeant les centimes (4).
\n
3. Les frais d'assiette et de recouvrement afférents à la taxe différentielle sur les véhicules à moteur sont perçus dans les conditions fixées aux articles 1599 I et 1599 nonies, deuxième alinéa (5).
\n
(1) Pour les taxes parafiscales, voir Annexe II, art. 367.
\n
(2) Voir Annexe IV, art. 161 A à 164.
\n
(3) Pour 1984, ce prélèvement est égal à 2,5 % du montant des droits et taxes.
\n
(4) Frais perçus à compter du 1er août 1984.
\n
(5) Frais perçus à compter de la période d'imposition s'ouvrant le 1er décembre 1984.
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I. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant (1) :
\n
- de la taxe locale d'équipement visée à l'article 1585 A ;
\n
- des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.
\n
Le taux de ce prélèvement est fixé, dans la limite de 5 % du montant des recouvrements, par arrêté du ministre de l'économie et des finances et du ministre intéressé (2).
\n
II. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit de la cotisation incluse dans la taxe sur la valeur ajoutée en vertu de l'article 1614. Le taux de ce prélèvement et les modalités de remboursement sont fixés par le ministre de l'économie et des finances.
\n
\n
III. Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles L. 154-1 et L. 154-2 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.
\n
\n
IV. (Disjoint. Disposition non fiscale).
\n
V. 1. L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs 2,50 % du montant des taxes et droits départementaux ou des taxes régionales mentionnés aux articles 1594 A, 1599 C et 1599 nonies. Cette somme esr calculée en sus du montant de ces droits et taxes et selon les modalités définies aux 2 et 3 (3).
\n
2. Les sommes perçues au titre des frais d'assiette et de recouvrement afférents à la taxe de publicité foncière et aux droits d'enregistrement sont recouvrées en négligeant les centimes (4).
\n
3. Les frais d'assiette et de recouvrement afférents à la taxe différentielle sur les véhicules à moteur sont perçus dans les conditions fixées aux articles 1599 I et au deuxième alinéa de l'article 1599 nonies.
\n
(1) Pour les taxes parafiscales, voir Annexe II, art. 367.
\n
(2) Voir Annexe IV, art. 161 A à 164.
\n
(3) A compter du 1er janvier 1985 ce prélévement est égal à 2,30 % au titre des frais d'assiette et de recouvrement et à 0,20 % au titre des frais de dégrèvements et de non-valeurs (arrêté 15 mai 1985, J.O. du 1er juin).
\n
(4) Frais perçus à compter du 1er août 1984.
\n
(5) Frais perçus à compter de la période d'imposition s'ouvrant le 1er décembre 1984.
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I. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant (1) :
\n
- de la taxe locale d'équipement visée à l'article 1585 A ;
\n
- des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.
\n
Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements (2).
\n
II. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit de la cotisation incluse dans la taxe sur la valeur ajoutée en vertu de l'article 1614. Le taux de ce prélèvement et les modalités de remboursement sont fixés par le ministre de l'économie et des finances.
\n
\n
III. Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles L. 154-1 et L. 154-2 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.
\n
\n
IV. (Disjoint. Disposition non fiscale).
\n
V. 1. L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs 2,50 % du montant des taxes et droits départementaux ou des taxes régionales mentionnés aux articles 1594 A, 1599 C et 1599 nonies. Cette somme esr calculée en sus du montant de ces droits et taxes et selon les modalités définies aux 2 et 3 (3).
\n
2. Les sommes perçues au titre des frais d'assiette et de recouvrement afférents à la taxe de publicité foncière et aux droits d'enregistrement sont recouvrées en négligeant les centimes.
\n
3. Les frais d'assiette et de recouvrement afférents à la taxe différentielle sur les véhicules à moteur sont perçus dans les conditions fixées aux articles 1599 I et au deuxième alinéa de l'article 1599 nonies.
\n
(1) Pour les taxes parafiscales, voir Annexe II, art. 367.
\n
(2) Voir Annexe IV, art. 161 A à 164.
\n
(3) A compter du 1er janvier 1985 ce prélévement est égal à 2,30 % au titre des frais d'assiette et de recouvrement et à 0,20 % au titre des frais de dégrèvements et de non-valeurs (arrêté 15 mai 1985, J.O. du 1er juin).
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I. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :
\n
De la taxe locale d'équipement visée à l'article 1585 A ;
\n
Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.
\n
Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.
\n
II. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit de la cotisation incluse dans la taxe sur la valeur ajoutée en vertu de l'article 1609 septdecies . Le taux de ce prélèvement et les modalités de remboursement sont fixés par le ministre de l'économie et des finances.
\n
\n
III. Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles L. 154-1 et L. 154-2 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.
\n
\n
IV. - Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 p. 100 sur le montant de la contribution sur les produits sanguins labiles mentionnée à l'article 1609 tervicies.
\n
\n
V. - L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :
\n - 2,50 p. 100 en sus du montant des taxes et droits départementaux mentionnés à l'article 1594 A. Ce prélèvement est recouvré en négligeant les centimes ;
\n - 2,50 p. 100 en sus du montant de la taxe différentielle sur les véhicules à moteur mentionnée aux articles 1599 C et 1599 nonies. Le taux est porté à 3 p. 100 à compter de la période d'imposition s'ouvrant le 1er décembre 1993. Ce prélèvement est perçu dans les conditions fixées à l'article 1599 I et au deuxième alinéa de l'article 1599 nonies.
" } }, "LEGIARTI000006311923": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006311923", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311923.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1647AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1585, 1635 ter, 1609 septdecies, 1609 tervicies, 1594, 1599, 1599 nonies, 302 bis ZA, 302 bis ZB", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319381", "@num": "45", "#text": "Loi - art. 45 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000051173311", "@num": "81", "#text": "LOI n°2025-127 du 14 février 2025 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. 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"@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :
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De la taxe locale d'équipement visée à l'article 1585 A ;
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Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.
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Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.
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II. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit de la cotisation incluse dans la taxe sur la valeur ajoutée en vertu de l'article 1609 septdecies . Le taux de ce prélèvement et les modalités de remboursement sont fixés par le ministre de l'économie et des finances.
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III. Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles L. 154-1 et L. 154-2 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.
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IV. - Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 p. 100 sur le montant de la contribution sur les produits sanguins labiles mentionnée à l'article 1609 tervicies.
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V. - L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :
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- 2,50 p. 100 en sus du montant des taxes et droits départementaux mentionnés à l'article 1594 A. Ce prélèvement est recouvré en négligeant les centimes ;
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- 2,50 p. 100 en sus du montant de la taxe différentielle sur les véhicules à moteur mentionnée aux articles 1599 C et 1599 nonies. Le taux est porté à 3 p. 100 à compter de la période d'imposition s'ouvrant le 1er décembre 1993. Ce prélèvement est perçu dans les conditions fixées à l'article 1599 I et au deuxième alinéa de l'article 1599 nonies.
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((VI. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 p. 100 sur le montant des taxes mentionnées aux articles 302 bis ZA et 302 bis ZB)) (M).
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(M) Modification de la loi. Cette disposition s'applique aux taxes acquittées à compter du 1er janvier 1996.
\n
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I. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :
\n
a De la taxe locale d'équipement visée à l'article 1585 A ;
\n
b Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.
\n
Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.
\n
II. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit de la cotisation incluse dans la taxe sur la valeur ajoutée en vertu de l'article 1609 septdecies . Le taux de ce prélèvement et les modalités de remboursement sont fixés par le ministre de l'économie et des finances.
\n
\n
III. Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles L. 154-1 et L. 154-2 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.
\n
\n
IV. - Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 p. 100 sur le montant de la contribution sur les produits sanguins labiles mentionnée à l'article 1609 tervicies.
\n
\n
V. - L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :
\n
- 2,50 p. 100 en sus du montant des taxes et droits départementaux mentionnés à l'article 1594 A. Ce prélèvement est recouvré en négligeant les centimes ;
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- 2,50 p. 100 en sus du montant de la taxe différentielle sur les véhicules à moteur mentionnée aux articles 1599 C et 1599 nonies. Le taux est porté à 3 p. 100 à compter de la période d'imposition s'ouvrant le 1er décembre 1993. Ce prélèvement est perçu dans les conditions fixées à l'article 1599 I et au deuxième alinéa de l'article 1599 nonies.
\n
VI. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 p. 100 sur le montant des taxes mentionnées aux articles 302 bis ZA et 302 bis ZB (1).
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VII. ((Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB)) (M).
\n
(1) Cette disposition s'applique aux taxes acquittées à compter du 1er janvier 1996.
\n
(M) Modification de la loi 97-1239.
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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2024-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051228517", "@fin": "2025-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :
\n
a De la taxe locale d'équipement visée à l'article 1585 A ;
\n
b Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.
\n
Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.
\n
II. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit de la cotisation incluse dans la taxe sur la valeur ajoutée en vertu de l'article 1609 septdecies. Le taux de ce prélèvement et les modalités de remboursement sont fixés par le ministre de l'économie et des finances.
\n
\n
III. Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles L. 154-1 et L. 154-2 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.
\n
\n
IV. - Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 p. 100 sur le montant de la contribution sur les produits sanguins labiles mentionnée à l'article 1609 tervicies.
\n
\n
V. - L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :
\n
a. 2,50 p. 100 en sus du montant ((de la taxe de publicité foncière ou de droits d'enregistrement perçus au profit des départements en application de)) (M) l'article 1594 A.
\n
b. 2,50 p. 100 en sus du montant de la taxe différentielle sur les véhicules à moteur mentionnée aux articles 1599 C et 1599 nonies. Le taux est porté à 3 p. 100 à compter de la période d'imposition s'ouvrant le 1er décembre 1993. Ce prélèvement est perçu dans les conditions fixées à l'article 1599 I et au deuxième alinéa de l'article 1599 nonies.
\n
VI. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 p. 100 sur le montant des taxes mentionnées aux articles 302 bis ZA et 302 bis ZB (1).
\n
VII. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB (2).
\n
(M) Modification.
\n
(1) Cette disposition s'applique aux taxes acquittées à compter du 1er janvier 1996.
\n
(2) Cette disposition s'applique à compter du 1er janvier 1998.
" } }, "LEGIARTI000006311926": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311926", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311926.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1647AAXXXXXAK" } }, "NOTA": { "CONTENU": "
NOTA : Loi n° 2000-1353 (Finances rectificative pour 2000), article 63 : l'article 6 de la loi n° 2000-1257, qui modifiait le III de l'article 1647 du CGI a été abrogé par la loi de Finances rectificative n° 2000-1353, qui rétablit dans sa rédaction antérieure le présent article).
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1585 A, 1635 ter, 1609 septdecies, 1594 A, 1599 C, 1599 nonies, 1599 I, 302 bis ZA, 302 bis ZB, 302 bis KB", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006696348", "@num": "18", "#text": "Loi n°98-535 du 1 juillet 1998 - art. 18 (V) JORF 2 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000573437", "@nortexte": "MESX9702267L", "@numtexte": "98-535", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-01" }, { "@id": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000051173311", "@num": "81", "#text": "LOI n°2025-127 du 14 février 2025 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. L322-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512735", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354430", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023989397", "@num": "R3334-23", "#text": "Code général des collectivités territoriales - art. R3334-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025840362", "@num": "R3335-1", "#text": "Code général des collectivités territoriales - art. R3335-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047535258", "@num": "R3335-2", "#text": "Code général des collectivités territoriales - art. R3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028959139", "@num": "R3335-4", "#text": "Code général des collectivités territoriales - art. R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886941", "@num": "344 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740529", "@num": "L154-1", "#text": "Code de la sécurité sociale. - art. L154-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740532", "@num": "L154-2", "#text": "Code de la sécurité sociale. - art. L154-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163068", "@fin": "2999-01-01", "#text": "Section II : Autres droits, taxes et redevances perçus au profit des collectivités locales et organismes divers", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147090", "@fin": "2999-01-01", "#text": "Chapitre II : Frais d'assiette, de non-valeurs et de recouvrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223533", "@fin": "1954-08-15", "@num": "1647", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607165", "@fin": "1979-07-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311916", "@fin": 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I. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :
\n
a. De la taxe locale d'équipement visée à l'article 1585 A ;
\n
b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.
\n
Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.
\n
II. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit de la cotisation incluse dans la taxe sur la valeur ajoutée en vertu de l'article 1609 septdecies. Le taux de ce prélèvement et les modalités de remboursement sont fixés par le ministre de l'économie et des finances.
\n
\n
III. Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles L. 154-1 et L. 154-2 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.
\n
\n
IV. (Sans objet).
\n
V. - L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :
\n
a. 2,50 p. 100 en sus du montant de la taxe de publicité foncière ou de droits d'enregistrement perçus au profit des départements en application de l'article 1594 A.
\n
b. 2,50 p. 100 en sus du montant de la taxe différentielle sur les véhicules à moteur mentionnée aux articles 1599 C et 1599 nonies. Le taux est porté à 3 p. 100 à compter de la période d'imposition s'ouvrant le 1er décembre 1993. Ce prélèvement est perçu dans les conditions fixées à l'article 1599 I et au deuxième alinéa de l'article 1599 nonies.
\n
VI. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 p. 100 sur le montant des taxes mentionnées aux articles 302 bis ZA et 302 bis ZB.
\n
VII. Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB.
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L154-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740532", "@num": "L154-2", "#text": "Code de la sécurité sociale. - art. 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"@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit de la cotisation incluse dans la taxe sur la valeur ajoutée en vertu de l'article 1609 septdecies. Le taux de ce prélèvement et les modalités de remboursement sont fixés par le ministre de l'économie et des finances.

III. – Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles L. 154-1 et L. 154-2 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A.

b. 2,50 % en sus du montant de la taxe différentielle sur les véhicules à moteur mentionnée aux articles 1599 C et 1599 nonies. Le taux est porté à 3 % à compter de la période d'imposition s'ouvrant le 1er décembre 1993. Ce prélèvement est perçu dans les conditions fixées à l'article 1599 I et au deuxième alinéa de l'article 1599 nonies.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant des taxes mentionnées aux articles 302 bis ZA et 302 bis ZB.

VII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB.

" } }, "LEGIARTI000006311928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311928", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311928.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1647AAXXXXXAM" } }, "NOTA": { "CONTENU": "
(1) Taux fixé à 0,5 % par l'arrêté du 26 août 1998, JO du 18 septembre 1998.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1998-08-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1585 A, 1635 ter, 1609 septdecies, 1594 A, 1599 C, 1599 nonies, 1599 I, 302 bis ZA, 302 bis ZB, 302 bis KB", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006758381", "@num": "11", "#text": "Loi n°2001-1246 du 21 décembre 2001 - art. 11 () JORF 26 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000396224", "@nortexte": "MESX0100129L", "@numtexte": "2001-1246", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000006321398", "@num": "91", "#text": "Loi - art. 91 (V) JORF 29 décembre 2001 en vigueur le 26 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000051173311", "@num": "81", "#text": "LOI n°2025-127 du 14 février 2025 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. 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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant des taxes mentionnées aux articles 302 bis ZA et 302 bis ZB.

VII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB.

" } }, "LEGIARTI000006311929": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-06-19", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311929", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311929.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1647AAXXXXXAN" } }, "NOTA": { "CONTENU": "
(1) Taux fixé à 0,5 % par l'arrêté du 26 août 1998, JO du 18 septembre 1998.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1998-08-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1585 A, 1635 ter, 1609 septdecies, 1594 A, 1599 C, 1599 nonies, 1599 I, 302 bis ZA, 302 bis ZB, 302 bis KB, 1609 quinvicies, 1609 sexvicies, 1635 bis M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321628", "@num": "53", "#text": "Loi - art. 53 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000051173311", "@num": "81", "#text": "LOI n°2025-127 du 14 février 2025 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. 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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant des taxes mentionnées aux articles 302 bis ZA et 302 bis ZB.

VII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 quinvicies, 1609 sexvicies et 1635 bis M.

" } }, "LEGIARTI000006311930": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311930", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311930.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1647AAXXXXXAO" } }, "NOTA": { "CONTENU": "
(1) Taux fixé à 0,5 % par l'arrêté du 26 août 1998, JO du 18 septembre 1998.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1998-08-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1585 A, 1635 ter, 1609 septdecies, 1594 A, 1599 C, 1599 nonies, 1599 I, 302 bis ZA, 302 bis ZB, 302 bis KB, 1609 quinvicies, 1609 sexvicies, 1635 bis M, 302 bis KE", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006219900", "@num": "7", "#text": "Loi n°2003-517 du 18 juin 2003 - art. 7 () JORF 19 juin 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000411828", "@nortexte": "MCCX0200037L", "@numtexte": "2003-517", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-06-18" }, { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000051173311", "@num": "81", "#text": "LOI n°2025-127 du 14 février 2025 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. 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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant des taxes mentionnées aux articles 302 bis ZA et 302 bis ZB.

VII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 quinvicies, 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 302 bis KE.

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant des taxes mentionnées aux articles 302 bis ZA et 302 bis ZB.

VII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 quinvicies, 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 302 bis KE.

X. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la redevance d'archéologie préventive prévue à l'article 9 de la loi n° 2001-44 du 17 janvier 2001 relative à l'archéologie préventive.

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III. – Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles L. 154-1 et L. 154-2 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB.

VII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 quinvicies, 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 302 bis KE.

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"@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB.

VII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 quinvicies, 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 302 bis KE.

X. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la redevance d'archéologie préventive prévue à l'article L. 524-2 du code du patrimoine.

" } }, "LEGIARTI000006311934": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311934", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311934.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1647AAXXXXXAS" } }, "NOTA": { "CONTENU": "
NOTA : (1) Un décret en Conseil d'Etat fixe les modalités d'application de ces dispositions.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1585 A, 1635 ter, 1594 A, 1599 C, 1599 nonies, 1599 I, 224, 226 B, 1599 quinquies A, 302 bis ZB, 302 bis KB, 1609 sexvicies, 1635 bis M, 302 bis KE, 1605", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322278", "@num": "24", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 24 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322119", "@num": "37", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 37 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322123", "@num": "41", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 41 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000051173311", "@num": "81", "#text": "LOI n°2025-127 du 14 février 2025 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. 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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A.

c. 2 % sur les montants de la taxe d'apprentissage versés au Fonds national de développement et de modernisation de l'apprentissage en application du 1 de l'article 224 et de l'article 226 B, ainsi que sur le montant de la contribution au développement de l'apprentissage mentionnée à l'article 1599 quinquies A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB.

VII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 302 bis KE.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605. Toutefois, pour 2005, ce taux est fixé à 2 % (1).

" } }, "LEGIARTI000006311935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2006-12-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311935", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311935.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1647AAXXXXXAT" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1719 2005-12-30 art. 14 VI Finances pour 2006 :
\n \"Les dispositions prévues aux II, III, IV et VIII s'appliquent à compter de la période d'imposition s'ouvrant le 1er décembre 2006.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1585 A, 1635 ter, 1594 A, 224, 226 B, 1599 quinquies A, 302 bis ZB, 302 bis KB, 1609 sexvicies, 1635 bis M, 302 bis KE, 1605, 14 VI", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322420", "@num": "14", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 14 (V) JORF 31 décembre 2005 en vigueur le 1er décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000051173311", "@num": "81", "#text": "LOI n°2025-127 du 14 février 2025 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. L322-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512735", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354430", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023989397", "@num": "R3334-23", "#text": "Code général des collectivités territoriales - art. R3334-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025840362", "@num": "R3335-1", "#text": "Code général des collectivités territoriales - art. R3335-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047535258", "@num": "R3335-2", "#text": "Code général des collectivités territoriales - art. R3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028959139", "@num": "R3335-4", "#text": "Code général des collectivités territoriales - art. R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886941", "@num": "344 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740529", "@num": "L154-1", "#text": "Code de la sécurité sociale. - art. L154-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740532", "@num": "L154-2", "#text": "Code de la sécurité sociale. - art. L154-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743306", "@num": "L524-2", "#text": "Code de la sécurité sociale. - art. L524-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163068", "@fin": "2999-01-01", "#text": "Section II : Autres droits, taxes et redevances perçus au profit des collectivités locales et organismes divers", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147090", "@fin": "2999-01-01", "#text": "Chapitre II : Frais d'assiette, de non-valeurs et de recouvrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223533", "@fin": "1954-08-15", "@num": "1647", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607165", "@fin": "1979-07-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311916", "@fin": 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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A.

b. (Abrogé)

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB.

VII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 302 bis KE.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605. Toutefois, pour 2005, ce taux est fixé à 2 %.

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A.

b. (Abrogé)

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB.

VII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 302 bis KE.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le produit des taxes mentionnées aux articles 1609 vicies et 1618 septies dont le montant est fixé par arrêté du ministre chargé du budget et du ministre chargé de l'agriculture dans la limite de 0,5 % de ce produit, conformément à l'article L. 731-8 du code rural.

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R3334-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025840362", "@num": "R3335-1", "#text": "Code général des collectivités territoriales - art. R3335-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047535258", "@num": "R3335-2", "#text": "Code général des collectivités territoriales - art. R3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028959139", "@num": "R3335-4", "#text": "Code général des collectivités territoriales - art. 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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. (Abrogé)

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 302 bis KE.\n

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis.\n

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}, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2024-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051228517", "@fin": "2025-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. (Abrogé)

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 302 bis KB.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 302 bis KE.\n

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis.\n

" } }, "LEGIARTI000020548809": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020548809", "URL": "article/LEGI/ARTI/00/00/20/54/88/LEGIARTI000020548809.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 55-III [4°] et IV de la loi n° 2008-1425 du 27 décembre 2008 et de l'article 17-I, III [2°] et IV de la loi n° 2008-1330 du 17 décembre 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000051173311", "@num": "81", "#text": "LOI n°2025-127 du 14 février 2025 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. L322-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512735", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354430", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023989397", "@num": "R3334-23", "#text": "Code général des collectivités territoriales - art. R3334-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025840362", "@num": "R3335-1", "#text": "Code général des collectivités territoriales - art. R3335-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047535258", "@num": "R3335-2", "#text": "Code général des collectivités territoriales - art. R3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028959139", "@num": "R3335-4", "#text": "Code général des collectivités territoriales - art. 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L154-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006802241", "@num": "L425-1", "#text": "Code des assurances - art. L425-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845710", "@num": "L524-2", "#text": "Code du patrimoine - art. 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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. (Abrogé)

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis.\n

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,50 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. (Abrogé)

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis.\n

" } }, "LEGIARTI000021641621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-23", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021641621", "URL": "article/LEGI/ARTI/00/00/21/64/16/LEGIARTI000021641621.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77 1.2.1.6 : les présentes dispositions s'appliquent aux actes passés et aux conventions conclues à compter du 1er janvier 2011.

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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2024-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051228517", "@fin": "2025-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis.\n

XV. – L'Etat perçoit au titre des frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de 1 % en sus du montant, après application de l'article 1586 quater.

" } }, "LEGIARTI000021739756": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021739756", "URL": "article/LEGI/ARTI/00/00/21/73/97/LEGIARTI000021739756.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77 1.2.1.6 : les présentes dispositions s'appliquent aux actes passés et aux conventions conclues à compter du 1er janvier 2011.

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"2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2024-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051228517", "@fin": "2025-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

XV. – L'Etat perçoit au titre des frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de 1 % en sus du montant, après application de l'article 1586 quater.

XVI. – Pour frais de recouvrement, l'Etat prélève 1 % des sommes recouvrées au titre de la contribution de supervision pour le compte de la Banque de France dans les conditions prévues par le VIII de l'article L. 612-20 du code monétaire et financier.

" } }, "LEGIARTI000023380893": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-07-31", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023380893", "URL": "article/LEGI/ARTI/00/00/23/38/08/LEGIARTI000023380893.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77 1.2.1.6 : les présentes dispositions s'appliquent aux actes passés et aux conventions conclues à compter du 1er janvier 2011.

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R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017892040", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306348", "@num": "1585 A", "#text": "Code général des impôts, CGI. - art. 1585 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576564", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "Code général des impôts, CGI. - art. 1594 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306441", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306730", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306791", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306800", "@num": "1635 ter", "#text": "Code général des impôts, CGI. - art. 1635 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308809", "@num": "224", "#text": "Code général des impôts, CGI. - art. 224", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304635", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886941", "@num": "344 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021722161", "@num": "L612-20", "#text": "Code monétaire et financier - art. 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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

" } }, "LEGIARTI000023389377": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023389377", "URL": "article/LEGI/ARTI/00/00/23/38/93/LEGIARTI000023389377.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2010-1658 du 29 décembre 2010 art. 28 H 2° : Ces dispositions sont applicables aux demandes d'autorisations et aux déclarations préalables déposées à compter du 1er mars 2012, y compris aux modifications ultérieures au 1er mars 2012 relatives à une demande ou déclaration préalable déposée avant cette date.

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"2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2024-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051228517", "@fin": "2025-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III bis. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant des taxes mentionnées aux articles 1600-0 N, 1600-0 O, 1600-0 P et 1600-0 R et sur celui des droits mentionnés à l'article 1635 bis AE.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 2 % sur le montant de la contribution au développement de l'apprentissage mentionnée à l'article 1599 quinquies A.\n

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

" } }, "LEGIARTI000024430128": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2011-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000024430128", "URL": "article/LEGI/ARTI/00/00/24/43/01/LEGIARTI000024430128.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "LOI n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 23 V : les présentes dispositions sont applicables à la contribution due en 2012 au titre des rémunérations versées à compter du 1er janvier 2011." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000024415833", "@num": "23", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000051173311", "@num": "81", "#text": "LOI n°2025-127 du 14 février 2025 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. L322-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512735", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354430", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023989397", "@num": "R3334-23", "#text": "Code général des collectivités territoriales - art. R3334-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025840362", "@num": "R3335-1", "#text": "Code général des collectivités territoriales - art. R3335-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047535258", "@num": "R3335-2", "#text": "Code général des collectivités territoriales - art. R3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028959139", "@num": "R3335-4", "#text": "Code général des collectivités territoriales - art. R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017892040", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306348", "@num": "1585 A", "#text": "Code général des impôts, CGI. - art. 1585 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576564", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "Code général des impôts, CGI. - art. 1594 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306441", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306730", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306791", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306800", "@num": "1635 ter", "#text": "Code général des impôts, CGI. - art. 1635 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308809", "@num": "224", "#text": "Code général des impôts, CGI. - art. 224", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304635", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886941", "@num": "344 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021722161", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163068", "@fin": "2999-01-01", "#text": "Section II : Autres droits, taxes et redevances perçus au profit des collectivités locales et organismes divers", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147090", "@fin": "2999-01-01", "#text": "Chapitre II : Frais d'assiette, de non-valeurs et de recouvrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223533", "@fin": "1954-08-15", "@num": "1647", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607165", "@fin": "1979-07-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311916", "@fin": "1981-11-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311917", "@fin": "1984-07-14", "@num": "1647", "@etat": "MODIFIE", "@debut": "1980-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311918", "@fin": "1985-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311919", "@fin": "1985-12-21", "@num": "1647", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311920", "@fin": "1988-12-28", "@num": "1647", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311921", "@fin": "1993-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311922", "@fin": "1996-05-12", "@num": "1647", 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"@fin": "2002-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311929", "@fin": "2003-06-19", "@num": "1647", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311930", "@fin": "2003-08-02", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311931", "@fin": "2004-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311932", "@fin": "2004-08-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311933", "@fin": "2004-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311934", "@fin": "2006-12-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311935", "@fin": "2006-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2006-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311936", "@fin": "2007-12-29", "@num": "1647", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029928", "@fin": "2008-12-19", "@num": "1647", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950390", "@fin": "2009-04-10", "@num": "1647", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548809", "@fin": "2010-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": 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"ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 2 % sur le montant de la contribution au développement de l'apprentissage mentionnée à l'article 1599 quinquies A. \n

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

" } }, "LEGIARTI000025013675": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025013675", "URL": "article/LEGI/ARTI/00/00/25/01/36/LEGIARTI000025013675.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "LOI n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 23 V : les présentes dispositions sont applicables à la contribution due en 2012 au titre des rémunérations versées à compter du 1er janvier 2011." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000025007638", "@num": "26", "#text": "LOI n°2011-1906\n du 21 décembre 2011 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025005833", "@nortexte": "BCRX1125833L", "@numtexte": "2011-1906", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-21" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000051173311", "@num": "81", "#text": "LOI n°2025-127 du 14 février 2025 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. L322-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512735", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354430", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023989397", "@num": "R3334-23", "#text": "Code général des collectivités territoriales - art. R3334-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025840362", "@num": "R3335-1", "#text": "Code général des collectivités territoriales - art. R3335-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047535258", "@num": "R3335-2", "#text": "Code général des collectivités territoriales - art. R3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028959139", "@num": "R3335-4", "#text": "Code général des collectivités territoriales - art. R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017892040", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306348", "@num": "1585 A", "#text": "Code général des impôts, CGI. - art. 1585 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576564", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "Code général des impôts, CGI. - art. 1594 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306441", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306730", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306791", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306800", "@num": "1635 ter", "#text": "Code général des impôts, CGI. - art. 1635 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308809", "@num": "224", "#text": "Code général des impôts, CGI. - art. 224", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304635", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886941", "@num": "344 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021722161", "@num": "L612-20", "#text": "Code monétaire et financier - art. 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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet)

IV. – (Sans objet)

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 2 % sur le montant de la contribution au développement de l'apprentissage mentionnée à l'article 1599 quinquies A. \n

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet)

IV. – (Sans objet)

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 2 % sur le montant de la contribution au développement de l'apprentissage mentionnée à l'article 1599 quinquies A. \n

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé).

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.\n

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 2 % sur le montant de la contribution au développement de l'apprentissage mentionnée à l'article 1599 quinquies A. \n

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % des sommes recouvrées au titre de la majoration au profit du fonds de solidarité pour le développement de la taxe de l'aviation civile prévue au VI de l'article 302 bis K, ainsi que sur le montant de la taxe d'aéroport et de sa majoration mentionnées à l'article 1609 quatervicies et sur le montant de la taxe sur les nuisances sonores aériennes mentionnée à l'article 1609 quatervicies A.

Les sommes prélevées en application du premier alinéa du présent XVII par les agents comptables du budget annexe \" Contrôle et exploitation aériens \" mentionnés au V de l'article 302 bis K sont affectées au budget annexe précité.

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R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017892040", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576564", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "Code général des impôts, CGI. - art. 1594 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306441", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314282", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306716", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306730", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306791", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306800", "@num": "1635 ter", "#text": "Code général des impôts, CGI. - art. 1635 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309682", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304635", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886941", "@num": "344 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021722161", "@num": "L612-20", "#text": "Code monétaire et financier - art. 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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III bis. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant des taxes mentionnées aux articles 1600-0 O, 1600-0 P et 1600-0 R et sur celui des droits mentionnés aux articles 1635 bis AE, 1635 bis AF, 1635 bis AG et 1635 bis AH.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 2 % sur le montant de la contribution au développement de l'apprentissage mentionnée à l'article 1599 quinquies A. \n

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

\n
" } }, "LEGIARTI000028417852": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-25", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028417852", "URL": "article/LEGI/ARTI/00/00/28/41/78/LEGIARTI000028417852.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 108 II : Ces dispositions s'appliquent à compter du 1er avril 2014 et s'appliquent aux vols effectués à compter de la même date.

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % des sommes recouvrées au titre de la contribution additionnelle, dénommée taxe de solidarité sur les billets d'avion, au profit du fonds de solidarité pour le développement prévue au VI de l'article 302 bis K, ainsi que sur le montant de la taxe d'aéroport et de sa majoration mentionnées à l'article 1609 quatervicies et sur le montant de la taxe sur les nuisances sonores aériennes mentionnée à l'article 1609 quatervicies A.

\n
" } }, "LEGIARTI000029961822": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000029961822", "URL": "article/LEGI/ARTI/00/00/29/96/18/LEGIARTI000029961822.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 108 II : Ces dispositions s'appliquent à compter du 1er avril 2014 et s'appliquent aux vols effectués à compter de la même date.

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III bis. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant des taxes mentionnées aux articles 1600-0 P et 1600-0 R et sur celui des droits mentionnés aux articles 1635 bis AE, 1635 bis AF, 1635 bis AG et 1635 bis AH.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

\n
" } }, "LEGIARTI000031779420": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031779420", "URL": "article/LEGI/ARTI/00/00/31/77/94/LEGIARTI000031779420.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 108 II : Ces dispositions s'appliquent à compter du 1er avril 2014 et s'appliquent aux vols effectués à compter de la même date.

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III bis. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article 1600-0 R et sur celui des droits mentionnés aux articles 1635 bis AE, 1635 bis AF, 1635 bis AG et 1635 bis AH.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

XVIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la part mentionnée au IV de l'article 48 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016.

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"ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III bis. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant des droits mentionnés aux articles 1635 bis AE, 1635 bis AF, 1635 bis AG et 1635 bis AH.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

" } }, "LEGIARTI000036392862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-05-31", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036392862", "URL": "article/LEGI/ARTI/00/00/36/39/28/LEGIARTI000036392862.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au X de l'article 28 de la loi n° 2017-1836 du 30 décembre 2017, les dispositions du III de l'article 1647 résultant des a et b du 2° du V dudit article 28 s'appliquent aux faits générateurs intervenant à compter du 1er janvier 2018.

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III. – Pour frais de recouvrement, l'Etat effectue un prélèvement sur les impositions, taxes et autres contributions perçues au profit des organismes de sécurité sociale, des organismes concourant à leur financement, à l'amortissement de leur dette ou à la mise en réserve de recettes à leur profit ou des organismes finançant et gérant des dépenses relevant de l'objectif national de dépenses d'assurance maladie. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté des ministres chargés du budget et de la sécurité sociale (1).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

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"2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2024-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051228517", "@fin": "2025-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % des sommes recouvrées au titre de la contribution additionnelle, dénommée taxe de solidarité sur les billets d'avion, au profit du fonds de solidarité pour le développement prévue au VI de l'article 302 bis K, ainsi que sur le montant de la taxe prévue à l'article 1609 tervicies, sur le montant de la taxe d'aéroport et de sa majoration mentionnées à l'article 1609 quatervicies et sur le montant de la taxe sur les nuisances sonores aériennes mentionnée à l'article 1609 quatervicies A.

XVIII. (Abrogé).

" } }, "LEGIARTI000038171443": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-05-31" } }, "META_COMMUN": { "ID": "LEGIARTI000038171443", "URL": "article/LEGI/ARTI/00/00/38/17/14/LEGIARTI000038171443.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes de l'article 117 II de la loi n° 2016-1918 du 29 décembre 2016, les présentes dispositions entrent en vigueur à une date fixée par décret qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'Etat.

Conformément aux dispositions de l'article 1er du décret n° 2018-409 du 28 mai 2018, les dispositions du I de l'article 117 de la loi n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 entrent en vigueur le lendemain du jour de la publication dudit décret.

Le premier alinéa du XVII de l'article 1647 tel qu'il résulte des dispositions du 3° du I dudit article 117 est donc entré en vigueur le 31 mai 2018.

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % des sommes recouvrées au titre de la contribution additionnelle, dénommée taxe de solidarité sur les billets d'avion, au profit du fonds de solidarité pour le développement prévue au VI de l'article 302 bis K, ainsi que sur le montant de la taxe prévue à l'article 1609 tervicies, sur le montant de la taxe d'aéroport et de sa majoration mentionnées à l'article 1609 quatervicies et sur le montant de la taxe sur les nuisances sonores aériennes mentionnée à l'article 1609 quatervicies A.

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 1,25 % sur le montant du produit net de la taxe d'apprentissage mentionnée à l'article 1599 ter A.

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XV. – L'Etat perçoit au titre des frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de 1 % en sus du montant de la cotisation sur la valeur ajoutée des entreprises, après application de l'article 1586 quater ainsi qu'un prélèvement de 1 % en sus du montant de la taxe additionnelle à la cotisation sur la valeur ajoutée des entreprises mentionnée au III de l'article 1600.

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % des sommes recouvrées au titre de la contribution additionnelle, dénommée taxe de solidarité sur les billets d'avion, au profit du fonds de solidarité pour le développement et de l'Agence de financement des infrastructures de transport de France prévue au VI de l'article 302 bis K, ainsi que sur le montant de la taxe prévue à l'article 1609 tervicies, sur le montant de la taxe d'aéroport et de sa majoration mentionnées à l'article 1609 quatervicies et sur le montant de la taxe sur les nuisances sonores aériennes mentionnée à l'article 1609 quatervicies A.

XVIII. (Abrogé).

" } }, "LEGIARTI000041524066": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2022-06-16", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041524066", "URL": "article/LEGI/ARTI/00/00/41/52/40/LEGIARTI000041524066.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du VI de l'article 166 de la loi n° 2019-1479 du 28 décembre 2019, les dispositions de l'article 1647 telles qu'elles résultent du 3° du II dudit article s'appliquent aux contributions pour lesquelles un fait générateur d'imposition intervient à compter du 1er janvier 2023.

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"@id": "LEGIARTI000029961822", "@fin": "2016-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779420", "@fin": "2017-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813233", "@fin": "2018-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392862", "@fin": "2018-05-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171443", "@fin": "2019-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989639", "@fin": "2020-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2024-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051228517", "@fin": "2025-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter , à l'exception du prélèvement sur les contrats d'assurance de biens mentionné à l'article 1630.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe sur la distance parcourue sur le réseau autoroutier concédé mentionnée à l'article L. 421-175 du code des impositions sur les biens et services.

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées à l'article 1609 sexvicies et au 2° de l'article L. 421-30 du code des impositions sur les biens et services.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X.-Pour frais de recouvrement, l'Etat prélève 5 % des sommes recouvrées par la direction générale des finances publiques au titre des taxes sur les produits de l'industrie et de l'artisanat prévues à l'article L. 471-1 du code des impositions sur les biens et services en application de l'article L. 256 D du livre des procédures fiscales.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XVII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII.-Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article L. 253-8-2 du code rural et de la pêche maritime.

XIX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 1519 B.

" } }, "LEGIARTI000043701965": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-30", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701965", "URL": "article/LEGI/ARTI/00/00/43/70/19/LEGIARTI000043701965.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 166 VI de la loi n°2019-1479, le I et les 2° et 3° du II s'appliquent aux contributions pour lesquelles un fait générateur d'imposition intervient à compter du 1er janvier 2022.
\nConformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

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R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576564", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "Code général des impôts, CGI. - art. 1594 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314282", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306716", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306722", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306730", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010429", "@num": "1635 bis AE", "#text": "Code général des impôts, CGI. - art. 1635 bis AE", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306791", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306800", "@num": "1635 ter", "#text": "Code général des impôts, CGI. - art. 1635 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309682", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304635", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886941", "@num": "344 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021722161", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163068", "@fin": "2999-01-01", "#text": "Section II : Autres droits, taxes et redevances perçus au profit des collectivités locales et organismes divers", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147090", "@fin": "2999-01-01", "#text": "Chapitre II : Frais d'assiette, de non-valeurs et de recouvrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "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" } ] }, 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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter , à l'exception du prélèvement sur les contrats d'assurance de biens mentionné à l'article 1630.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – (Abrogé)

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % des sommes recouvrées au titre de la contribution additionnelle, dénommée taxe de solidarité sur les billets d'avion, au profit du fonds de solidarité pour le développement et de l'Agence de financement des infrastructures de transport de France prévue au VI de l'article 302 bis K, ainsi que sur le montant de la taxe prévue à l'article 1609 tervicies, sur le montant de la taxe d'aéroport et de sa majoration mentionnées à l'article 1609 quatervicies et sur le montant de la taxe sur les nuisances sonores aériennes mentionnée à l'article 1609 quatervicies A.

XVIII. (Abrogé).

" } }, "LEGIARTI000044877236": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044877236", "URL": "article/LEGI/ARTI/00/00/44/87/72/LEGIARTI000044877236.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter , à l'exception du prélèvement sur les contrats d'assurance de biens mentionné à l'article 1630.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – Pour frais de recouvrement, l'Etat prélève 5 % des sommes recouvrées par la direction générale des finances publiques au titre des taxes sur les produits de l'industrie et de l'artisanat prévues à l'article L. 471-1 du code des impositions sur les biens et services en application de l'article L. 256 D du livre des procédures fiscales.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XVII. –Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII. (Abrogé).

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}, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2024-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051228517", "@fin": "2025-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII.-Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article L. 253-8-2 du code rural et de la pêche maritime.

XIX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 1519 B.

\n
" } }, "LEGIARTI000045916852": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045916852", "URL": "article/LEGI/ARTI/00/00/45/91/68/LEGIARTI000045916852.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2022-883 du 14 juin 2022, ces dispositions s'appliquent à compter de la date résultant du B du VI de l'article 155 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021.

Se reporter aux conditions d'application prévues à l’article 1^er du décret n° 2022-1102 du 1^er août 2022.

\n
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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – (Abrogé)

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII.-Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article L. 253-8-2 du code rural et de la pêche maritime.

XIX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 1519 B.

XX.-L'Etat effectue un prélèvement de 3 % sur le montant de la taxe mentionnée à l'article 1635 quater A au titre des frais d'assiette et de recouvrement.

" } }, "LEGIARTI000046196003": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-09-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196003", "URL": "article/LEGI/ARTI/00/00/46/19/60/LEGIARTI000046196003.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du VIII de l’article 6 de la loi n° 2022-1157 du 16 août 2022, ces dispositions s'appliquent à compter du 1er janvier 2022.

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"2011-12-30", "@num": "1647", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025098120", "@fin": "2012-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023389377", "@fin": "2013-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2012-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948202", "@fin": "2013-12-25", "@num": "1647", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392592", "@fin": "2014-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028417852", "@fin": "2014-12-25", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961822", "@fin": "2016-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779420", "@fin": "2017-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813233", "@fin": "2018-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392862", "@fin": "2018-05-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171443", "@fin": "2019-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989639", "@fin": "2020-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2024-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051228517", "@fin": "2025-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – (Abrogé)

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII.-Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article L. 253-8-2 du code rural et de la pêche maritime.

XIX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 1519 B.

\n
" } }, "LEGIARTI000046875415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046875415", "URL": "article/LEGI/ARTI/00/00/46/87/54/LEGIARTI000046875415.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter au D du XXVI de l'article 55 de la loi n° 2022-1726 du 30 décembre 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000046875865", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000046876033", "@num": "108", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 108 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000046872831", "@num": "166", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 166 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046876473", "@num": "59", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 59 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000046852392", "@num": "55", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000051173311", "@num": "81", "#text": "LOI n°2025-127 du 14 février 2025 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. L322-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512735", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354430", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023989397", "@num": "R3334-23", "#text": "Code général des collectivités territoriales - art. R3334-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025840362", "@num": "R3335-1", "#text": "Code général des collectivités territoriales - art. R3335-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047535258", "@num": "R3335-2", "#text": "Code général des collectivités territoriales - art. R3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028959139", "@num": "R3335-4", "#text": "Code général des collectivités territoriales - art. R3335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017892040", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875482", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "Code général des impôts, CGI. - art. 1594 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314282", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306716", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306730", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010429", "@num": "1635 bis AE", "#text": "Code général des impôts, CGI. - art. 1635 bis AE", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306791", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306800", "@num": "1635 ter", "#text": "Code général des impôts, CGI. - art. 1635 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309682", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304635", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886941", "@num": "344 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021722161", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163068", "@fin": "2999-01-01", "#text": "Section II : Autres droits, taxes et redevances perçus au profit des collectivités locales et organismes divers", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147090", "@fin": "2999-01-01", "#text": "Chapitre II : Frais d'assiette, de non-valeurs et de recouvrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223533", "@fin": "1954-08-15", "@num": "1647", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607165", "@fin": "1979-07-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311916", "@fin": "1981-11-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "1979-07-01", 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}, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2024-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051228517", "@fin": "2025-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – (Abrogé)

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XV. – (Abrogé)

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII.-Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article L. 253-8-2 du code rural et de la pêche maritime.

XIX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 1519 B.

XX.-L'Etat effectue un prélèvement de 3 % sur le montant de la taxe mentionnée à l'article 1635 quater A au titre des frais d'assiette et de recouvrement.

\n
" } }, "LEGIARTI000046881034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-22", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046881034", "URL": "article/LEGI/ARTI/00/00/46/88/10/LEGIARTI000046881034.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du VI de l'article 166 de la loi n° 2019-1479 du 28 décembre 2019 dans sa rédaction issue de l'article 80 de la loi n° 2022-1726 du 30 décembre 2022, les dispositions de l'article 1647 telles qu'elles résultent du 3° du II dudit article s'appliquent aux contributions pour lesquelles un fait générateur d'imposition intervient à compter d'une date fixée par décret, et au plus tard à compter du 1er janvier 2025.

Conformément à l’article 1 du décret n° 2023-962 du 19 octobre 2023, ces dispositions s'appliquent aux impositions dont le fait générateur intervient à compter du 1er janvier 2024.

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"2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2024-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051228517", "@fin": "2025-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2024-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228554", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2222-02-22", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051228602", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter , à l'exception du prélèvement sur les contrats d'assurance de biens mentionné à l'article 1630.

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. (Abrogé)

VII.-Pour frais d'assiette et de recouvrement, l'Etat prélève 2,5 % des sommes recouvrées au titre des impositions ou fraction d'impositions suivantes :

1° La majoration outre-mer de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-30 du code des impositions sur les biens et services ;

2° La taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du même code ;

3° La taxe sur le transport maritime de passagers à destination d'espaces naturels protégés mentionnée à l'article L. 423-47 du même code ;

4° La taxe sur le transport maritime de passagers dans certains territoires côtiers mentionnée à l'article L. 423-57 du même code.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

XI. – (Abrogé)

XII. – (Abrogé)

XIII. – (Sans objet)

XIV. – (Abrogé)

XV. – (Abrogé)

XVII. – Pour frais d'assiette et de recouvrement, l'Etat prélève 0,5 % du produit des taxes mentionnées à l'article L. 6431-6 du code des transports, à l'exception de celui résultant des tarifs de l'aviation civile prévus respectivement au 1° de l'article L. 422-20 et au 1° de l'article L. 422-45 du code des impositions sur les biens et services.

Ce prélèvement est affecté dans les conditions prévues au IV de l'article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991.

XVIII.-Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 0,5 % sur le montant de la taxe mentionnée à l'article L. 253-8-2 du code rural et de la pêche maritime.

XIX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la taxe mentionnée à l'article 1519 B.

XX.-L'Etat effectue un prélèvement de 3 % sur le montant de la taxe mentionnée à l'article 1635 quater A au titre des frais d'assiette et de recouvrement.

\n
" } }, "LEGIARTI000048637972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-12-31", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637972", "URL": "article/LEGI/ARTI/00/00/48/63/79/LEGIARTI000048637972.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

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I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. (Abrogé) ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter, à l'exception du prélèvement sur les contrats d'assurance de biens mention

Article 81 PARTIELLEMENT_MODIF (LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1))