{ "article": { "LEGIARTI000053100891": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100891", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100891.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151885", "@num": "L112-16", "#text": "Code de l'urbanisme - art. L112-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151882", "@num": "L520-7", "#text": "Code de l'urbanisme - art. L520-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053100133", "@fin": "2999-01-01", "#text": "Chapitre II : Modifications des autres codes", "@debut": "2025-12-21" } ] }, "@cid": "JORFTEXT000053091516", "@nor": "ECOE2528369R", "@num": "2025-1247", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053091516", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2025-12-21", "@id_txt": "LEGITEXT000053099709", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle, énergétique et numérique", "@date_publi": "2025-12-20", "@date_signature": "2025-12-17", "@num_parution_jo": "0298" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053100891", "@fin": "2999-01-01", "@num": "39", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091720", "@fin": "2999-01-01", "@num": "39", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de l'urbanisme
\n Art. L112-16, Art. L520-7\n
\n

\n
" } }, "LEGIARTI000053151882": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L520-7", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151882", "URL": "article/LEGI/ARTI/00/00/53/15/18/LEGIARTI000053151882.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 49 de l'ordonnance n° 2025-1249 du 17 décembre 2025, ces dispositions, dans leur rédaction résultant de l'ordonnance précitée, entrent en vigueur le 1er septembre 2026.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314894", "#text": "LOI 60-790 1960-08-02 ART. 7-1", "@sens": "source", "@cidtexte": "JORFTEXT000000314894", "@numtexte": "60-790", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "LEGIARTI000031217561", "@num": "52", "#text": "LOI n° 2008-735 du 28 juillet 2008 - art. 52 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019261845", "@nortexte": "ECEX0774541L", "@numtexte": "2008-735", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-07-28" }, { "@id": "LEGIARTI000053100891", "@num": "39", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 39", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000045912518", "@num": "1635 quater H", "#text": "Code général des impôts, CGI. - art. 1635 quater H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816441", "@num": "L520-13", "#text": "Code de l'urbanisme - art. L520-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820344", "@num": "R520-1-1", "#text": "Code de l'urbanisme - art. R520-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820304", "@num": "R520-3", "#text": "Code de l'urbanisme - art. R520-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710618", "@num": "R520-7", "#text": "Code de l'urbanisme - art. R520-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035710598", "@num": "R520-9", "#text": "Code de l'urbanisme - art. R520-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031763773", "@fin": "2999-01-01", "#text": "Section 4 : Assiette", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031763765", "@fin": "2999-01-01", "#text": "Chapitre unique", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143330", "@fin": "2016-01-01", "#text": "Titre II : Dispositions financières concernant la région parisienne.", "@debut": "1973-11-13" }, { "@id": "LEGISCTA000031816553", "@fin": "2999-01-01", "#text": "Titre II : Dispositions financières concernant la région d'Ile-de-France", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128569", "@fin": "2999-01-01", "#text": "Livre V : Implantation des services, établissements et entreprises", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107992", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1973-03-27" } ] }, "@cid": "LEGITEXT000006074075", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'urbanisme", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006074075", "@c_titre_court": "Code de l'urbanisme" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816057", "@fin": "1982-12-04", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "1973-11-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816058", "@fin": "2008-07-30", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "1982-12-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019264721", "@fin": "2011-01-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2008-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023372556", "@fin": "2011-01-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430265", "@fin": "2016-01-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816486", "@fin": "2022-09-01", "@num": "L520-7", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000045917236", "@fin": "2026-09-01", "@num": "L520-7", "@etat": "ABROGE_DIFF", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151882", "@fin": "2999-01-01", "@num": "L520-7", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La taxe est assise sur la surface de construction définie à l'article 1635 quater H du code général des impôts.

II.-Les opérations de reconstruction d'un immeuble, en ce compris les opérations de réhabilitation aboutissant à un immeuble neuf au sens de l'article L. 221-12 du code des impositions sur les biens et services, ne sont assujetties à la taxe qu'à raison des mètres carrés de surface de construction qui excèdent la surface de construction de l'immeuble avant reconstruction ou réhabilitation.

III.-Ne sont pas pris en considération pour établir l'assiette de la taxe les locaux de caractère social ou sanitaire mis à la disposition du personnel.

" } }, "LEGIARTI000053151885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L112-16", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151885", "URL": "article/LEGI/ARTI/00/00/53/15/18/LEGIARTI000053151885.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "#text": "ORDONNANCE n°2015-1174 du 23 septembre 2015 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000031204500", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000053100891", "@num": "39", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 39", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000034509614", "@num": "R571-59", "#text": "Code de l'environnement - art. R571-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022484199", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3, alinéa 1, phrase 2 et alinéas 2 à 6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006159210", "#text": "Code de l'environnement", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044826006", "@num": "L6360-1", "#text": "Code des transports - art. L6360-1", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031212515", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Procédure d'établissement et de révision du plan d'exposition au bruit des aérodromes", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031212532", "@fin": "2999-01-01", "#text": "Sous-section 2 : Plan d'exposition au bruit des aérodromes", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031212539", "@fin": "2999-01-01", "#text": "Section 2 : Zones de bruit des aérodromes", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031212545", "@fin": "2999-01-01", "#text": "Chapitre II : Servitudes d'urbanisme", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031212597", "@fin": "2999-01-01", "#text": "Titre Ier : Règles applicables sur l'ensemble du territoire", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031212669", "@fin": "2999-01-01", "#text": "Livre Ier : Réglementation de l'urbanisme", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107992", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1973-03-27" } ] }, "@cid": "LEGITEXT000006074075", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'urbanisme", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006074075", "@c_titre_court": "Code de l'urbanisme" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000031210287", "@fin": "2026-09-01", "@num": "L112-16", "@etat": "ABROGE_DIFF", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151885", "@fin": "2999-01-01", "@num": "L112-16", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le plan d'exposition au bruit est établi par l'autorité administrative compétente de l'Etat, après consultation :

1° Des communes intéressées ;

2° De l'Autorité de contrôle des nuisances aéroportuaires pour les aérodromes mentionnés à l'article L. 6360-1 du code des transport, qui recueille au préalable l'avis de la commission consultative de l'environnement compétente ;

3° De la commission consultative de l'environnement compétente, lorsqu'elle existe, pour les autres aérodromes.

Il est soumis à enquête publique réalisée conformément au chapitre III du titre II du livre Ier du code de l'environnement.

Il est tenu à la disposition du public.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000053151882", "cible": true, "cidtexte": "JORFTEXT000053091516", "id": "LEGIARTI000053100891", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000053151885", "cible": true, "cidtexte": "JORFTEXT000053091516", "id": "LEGIARTI000053100891", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053100891", "liens_entrants": true }

Article 39 ENTIEREMENT_MODIF (Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services)