{ "article": { "LEGIARTI000051200688": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1698 D", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051200688", "URL": "article/LEGI/ARTI/00/00/51/20/06/LEGIARTI000051200688.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au V de l'article 26 de la loi n° 2025-127 du 14 février 2025, ces dispositions s'appliquent à compter du 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000052093810", "@num": "21", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000051173087", "@num": "26", "#text": "LOI n°2025-127 du 14 février 2025 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053189053", "@num": "1804 C", "#text": "Code général des impôts, CGI. - art. 1804 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133932", "@fin": "2026-09-01", "#text": "Section III : Contributions indirectes", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000053188948", "@fin": "2999-01-01", "#text": "Section III : Garantie d'accise sur les alcools et droit de licence des débitants de tabacs", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006313636", "@fin": "2002-01-01", "@num": "1698 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313637", "@fin": "2004-07-01", "@num": "1698 D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313638", "@fin": "2006-12-27", "@num": "1698 D", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313639", "@fin": "2009-01-01", "@num": "1698 D", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058576", "@fin": "2015-01-01", "@num": "1698 D", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021889", "@fin": "2016-01-01", "@num": "1698 D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816838", "@fin": "2017-05-05", "@num": "1698 D", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596302", "@fin": "2019-01-01", "@num": "1698 D", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986393", "@fin": "2020-01-01", "@num": "1698 D", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466075", "@fin": "2022-01-01", "@num": "1698 D", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873098", "@fin": "2023-12-31", "@num": "1698 D", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048834532", "@fin": "2025-02-16", "@num": "1698 D", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051200688", "@fin": "2026-09-01", "@num": "1698 D", "@etat": "ABROGE_DIFF", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535305", "@fin": "2025-02-16", "@num": "1698 D", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053188946", "@fin": "2999-01-01", "@num": "1698 D", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les opérateurs soumis à l'obligation de télédéclaration prévue au VII de l'article 1649 quater B quater acquittent les droits, impôts ou taxes correspondants par télérèglement.

" } }, "LEGIARTI000051173087": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051173087", "URL": "article/LEGI/ARTI/00/00/51/17/30/LEGIARTI000051173087.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000036298594", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000051200738", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGITEXT000044595989", "#text": "Code des impositions sur les biens et services", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200730", "@num": "L452-5", "#text": "Code des impositions sur les biens et services - art. L452-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626012", "@num": "L452-7", "#text": "Code des impositions sur les biens et services - art. L452-7", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626012", "@num": "L452-7", "#text": "Code des impositions sur les biens et services - art. L452-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200724", "@num": "L452-8", "#text": "Code des impositions sur les biens et services - art. L452-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191932", "#text": "Code général des impôts, CGI. - 1° : Champ d'application. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191933", "#text": "Code général des impôts, CGI. - 2° : Tarif (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191816", "#text": "Code général des impôts, CGI. - 6° : Assiette et liquidation (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191817", "#text": "Code général des impôts, CGI. - 7° : Obligations des exploitants (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191896", "#text": "Code général des impôts, CGI. - 8° : Répartition de l'impôt (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037993492", "#text": "Code général des impôts, CGI. - Chapitre VI : Taxe sur les hydrofluorocarbones (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036364706", "#text": "Code général des impôts, CGI. - II : Impôt sur les maisons de jeux (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364730", "@num": "1559", "#text": "Code général des impôts, CGI. - art. 1559 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366547", "@num": "1560", "#text": "Code général des impôts, CGI. - art. 1560 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364727", "@num": "1563", "#text": "Code général des impôts, CGI. - art. 1563 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364722", "@num": "1565", "#text": "Code général des impôts, CGI. - art. 1565 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021980", "@num": "1565 octies", "#text": "Code général des impôts, CGI. - art. 1565 octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364718", "@num": "1565 septies", "#text": "Code général des impôts, CGI. - art. 1565 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364714", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200695", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200688", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313635", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200678", "@num": "261 E", "#text": "Code général des impôts, CGI. - art. 261 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859972", "@num": "302 bis F", "#text": "Code général des impôts, CGI. - art. 302 bis F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315966", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200782", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@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": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051173087", "@fin": "2999-01-01", "@num": "26", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051168473", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à IV.-A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L452-5, Art. L452-8 \n
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales
\nArt. L199\n
\n

-LOI n° 2017-1775 du 28 décembre 2017
\nArt. 34 \n
\n

A abrogé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L452-7\n
\n

-Code général des impôts, CGI.
\nSct. Chapitre VI : Taxe sur les hydrofluorocarbones, Art. 302 bis F, Art. 1700, Sct. II : Impôt sur les maisons de jeux, Sct. 1° : Champ d'application., Art. 1559, Sct. 2° : Tarif, Art. 1560, Sct. 6° : Assiette et liquidation, Art. 1563, Sct. 7° : Obligations des exploitants, Art. 1565, Art. 1565 septies, Art. 1565 octies, Sct. 8° : Répartition de l'impôt, Art. 1566 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 261 E, Art. 1649 quater B quater, Art. 1698 D \n
\n

\n
\n

V.-Le présent article s'applique à compter du 1er janvier 2025.

\n
" } }, "LEGIARTI000052093810": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000052093810", "URL": "article/LEGI/ARTI/00/00/52/09/38/LEGIARTI000052093810.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VII de l'article 52 de la loi n° 2025-797 du 11 août 2025, ces dispositions, dans leur rédaction résultant du titre VI de ladite loi, entrent en vigueur à une date fixée par décret, et au plus tard le 1^erjanvier 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041466364", "@num": "26", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 26 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000052079227", "@num": "52", "#text": "LOI n°2025-797 du 11 août 2025 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052075903", "@nortexte": "MOMX2508540L", "@numtexte": "2025-797", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-08-11" }, { "@id": "LEGIARTI000041556617", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041557676", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107595", "@num": "1519 J", "#text": "Code général des impôts, CGI. - art. 1519 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052392", "@num": "1599 octodecies", "#text": "Code général des impôts, CGI. - art. 1599 octodecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306453", "@num": "1599 quaterdecies", "#text": "Code général des impôts, CGI. - art. 1599 quaterdecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107793", "@num": "1599 quinquies C", "#text": "Code général des impôts, CGI. - art. 1599 quinquies C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306458", "@num": "1599 septdecies", "#text": "Code général des impôts, CGI. - art. 1599 septdecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306451", "@num": "1599 terdecies", "#text": "Code général des impôts, CGI. - art. 1599 terdecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306736", "@num": "1609 octovicies", "#text": "Code général des impôts, CGI. - art. 1609 octovicies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038885459", "@num": "1609 septtricies", "#text": "Code général des impôts, CGI. - art. 1609 septtricies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200688", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466128", "@num": "302 bis Y", "#text": "Code général des impôts, CGI. - art. 302 bis Y (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466128", "@num": "302 bis Y", "#text": "Code général des impôts, CGI. - art. 302 bis Y (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039805196", "@num": "302 bis ZB bis", "#text": "Code général des impôts, CGI. - art. 302 bis ZB bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310057", "@num": "564 quinquies", "#text": "Code général des impôts, CGI. - art. 564 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911346", "@num": "635", "#text": "Code général des impôts, CGI. - art. 635 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914141", "@num": "636", "#text": "Code général des impôts, CGI. - art. 636 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039805771", "@num": "637 bis", "#text": "Code général des impôts, CGI. - art. 637 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911335", "@num": "638 A", "#text": "Code général des impôts, CGI. - art. 638 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466161", "@num": "662", "#text": "Code général des impôts, CGI. - art. 662 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466155", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466151", "@num": "847", "#text": "Code général des impôts, CGI. - art. 847 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310706", "@num": "848", "#text": "Code général des impôts, CGI. - art. 848 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041496433", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390731", "@num": "L2333-88", "#text": "Code général des collectivités territoriales - art. L2333-88 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390732", "@num": "L2333-89", "#text": "Code général des collectivités territoriales - art. L2333-89 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390733", "@num": "L2333-90", "#text": "Code général des collectivités territoriales - art. L2333-90 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390734", "@num": "L2333-91", "#text": "Code général des collectivités territoriales - art. L2333-91 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051241046", "@num": "L4331-2", "#text": "Code général des collectivités territoriales - art. L4331-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615301", "@num": "284", "#text": "Code des douanes - art. 284 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466290", "@num": "L2133-1", "#text": "Code de la santé publique - art. L2133-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047083943", "@num": "L2421-1", "#text": "Code de la santé publique - art. L2421-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989918", "@num": "L3513-12", "#text": "Code de la santé publique - art. L3513-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042685733", "@num": "L5121-18", "#text": "Code de la santé publique - art. L5121-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051287267", "@num": "L138-20", "#text": "Code de la sécurité sociale. - art. L138-20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037064523", "@num": "L245-5-5-1", "#text": "Code de la sécurité sociale. - art. L245-5-5-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466337", "@num": "L1261-19", "#text": "Code des transports - art. L1261-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038884631", "@num": "L1261-20", "#text": "Code des transports - art. L1261-20 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466326", "@num": "L2221-6", "#text": "Code des transports - art. L2221-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466345", "@num": "L132-16", "#text": "Code minier (nouveau) - art. L132-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023501962", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025067949", "@num": "L132-16-1", "#text": "Code minier (nouveau) - art. L132-16-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023501962", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000041629292", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000041629269", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000039792879", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000039792885", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2019-12-30" } ] }, "@cid": "JORFTEXT000039683923", "@nor": "CPAX1925229L", "@num": "2019-1479", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2019-1479 du 28 décembre 2019 de finances pour 2020 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039683923", "@c_titre_court": "LOI n° 2019-1479 du 28 décembre 2019" }, { "@fin": "2999-01-01", "#text": "LOI n° 2019-1479 du 28 décembre 2019 de finances pour 2020 (1)", "@debut": "2019-12-30", "@id_txt": "LEGITEXT000039792878", "@c_titre_court": "LOI n° 2019-1479 du 28 décembre 2019" } ], "@date_publi": "2019-12-29", "@date_signature": "2019-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039793111", "@fin": "2026-01-01", "@num": "21", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000052093810", "@fin": "2999-01-01", "@num": "21", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039683954", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 302 bis ZB bis \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 234, Art. 302 bis Y
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 848, Art. 867 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1010 bis, Art. 1010 ter, Art. 1011 ter, Art. 1599 septdecies, Art. 1599 octodecies \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. F : Redevance communale géothermique, Art. 1519 J, Sct. VII : Redevance régionale géothermique, Art. 1599 quinquies C, Sct. I : Taxe sur les permis de conduire, Art. 1599 terdecies, Art. 1599 quaterdecies, Sct. Section X : Contribution perçue au profit de l'Institut national de prévention et d'éducation pour la santé, Art. 1609 octovicies, Sct. Section XV : Taxes pour frais de contrôle perçues au profit de l'Autorité de régulation des transports, Art. 1609 septtricies \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. Chapitre III quater : Cotisation de solidarité sur les céréales, Art. 564 quinquies \n
\n

A modifié les dispositions suivantes :

-Code général des collectivités territoriales
\nArt. L4331-2\n
\n

-Code de la santé publique
\nArt. L2133-1, Art. L5121-18\n
\n

-Code de la sécurité sociale.
\nArt. L138-20 \n
\n

A abrogé les dispositions suivantes :

-Code général des collectivités territoriales
Sct. Section 13 : Taxe sur les activités commerciales non salariées à durée saisonnière, Art. L2333-88, Art. L2333-89, Art. L2333-90, Art. L2333-91 \n
\n

A abrogé les dispositions suivantes :

-Code de la santé publique
\nArt. L3513-12 \n
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 637 bis, Art. 638 A, Art. 662, Art. 733, Art. 847 \n
\n

A abrogé les dispositions suivantes :

-Code de la sécurité sociale.
\nArt. L245-5-5-1 \n
\n

A modifié les dispositions suivantes :

-Code des transports
\nArt. L1261-19, Art. L2221-6 \n
\n

A modifié les dispositions suivantes :

-Code minier (nouveau)
\nArt. L132-16 \n
\n

A abrogé les dispositions suivantes :

-Code des transports
\nArt. L1261-20 \n
\n

A abrogé les dispositions suivantes :

-Code minier (nouveau)
\nArt. L132-16-1 \n
\n

A abrogé les dispositions suivantes :

-Code des douanes
Sct. Chapitre IV : Taxes sur les voyageurs de commerce., Art. 284 \n
\n

A modifié les dispositions suivantes :

-LOI n° 2018-1317 du 28 décembre 2018
\nArt. 26 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 302 bis Y, Sct. Chapitre XV : Taxes dues par les concessionnaires d'autoroutes, Art. 635, Art. 636, Art. 1698 D \n
\n

VIII-[Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2019-796 DC du 27 décembre 2019.]

X.-Pour l'application à compter du 1er janvier 2020 de la taxe mentionnée à l'article 1599 quindecies du code général des impôts, le taux unitaire mentionné au 1 du I de l'article 1599 sexdecies du même code, tel qu'il résulte de la délibération mentionnée à ce même 1 applicable au 1er janvier 2020 adoptée par le conseil régional de La Réunion, la collectivité de Corse, la collectivité territoriale de Guyane, la collectivité territoriale de Martinique ou le Département-Région de Mayotte, est majoré d'un pourcentage de ce taux égal au rapport entre les produits, affectés à cette collectivité, des taxes suivantes devenues exigibles entre le 1er décembre 2018 et le 1er décembre 2019 :

1° Au numérateur, la taxe mentionnée à l'article 1599 terdecies dudit code ;

2° Au dénominateur, les taxes régionales fixes et proportionnelles prévues à l'article 1599 quindecies du même code.

Le tarif ainsi obtenu est arrondi au centime d'euros le plus proche, la fraction égale à 0,5 centime comptant pour 1.

Le niveau de ces majorations est constaté pour chaque collectivité territoriale par arrêté conjoint des ministres chargés du budget et des collectivités territoriales. Cette majoration s'applique jusqu'à la modification ou l'abrogation de la délibération mentionnée au premier alinéa du présent X.

XI.-A.-Le IX entre en vigueur le 1er janvier 2019.

B.-Les 4°, 5°, 19° à 22°, le 26° et 27° du I, le II, le 3° du III, les 1° et 2° du V et le VII s'appliquent aux impositions dont le fait générateur intervient à compter du 1er janvier 2020.

C.-Le 25° du I et les 1° et 2° du III s'appliquent aux impositions devenues exigibles à compter du 1er janvier 2020.

D.-Le 2° et les 6° à 15° du I, à l'exception du a du 6° et du dernier alinéa du a du 15°, s'appliquent aux actes établis à compter du 1er janvier 2020.

E.-Les 16° à 18°, les 23° et 24° du I, le 4° du III, le IV et le 3° du V entrent en vigueur le 1er janvier 2021.

F.-Le 3°, le a du 6° et le dernier alinéa du a du 15° du I s'appliquent aux actes établis à compter du 1er janvier 2021.

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Article 1698 D AUTONOME ABROGE_DIFF, en vigueur du 16/02/2025 au 01/09/2026 (Code général des impôts)