{ "article": { "LEGIARTI000053151171": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L452-37", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151171", "URL": "article/LEGI/ARTI/00/00/53/15/11/LEGIARTI000053151171.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 49 de l'ordonnance n° 2025-1247 du 17 décembre 2025, ces dispositions, dans leur rédaction issue de ladite ordonnance, entrent en vigueur le 1er septembre 2026.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000048603839", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000053100827", "@num": "7", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000020907811", "@num": "L116-1", "#text": "Code du cinéma et de l'image animée - art. L116-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048626057", "@fin": "2999-01-01", "#text": "Section 3 : Taxe sur les vidéogrammes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048625996", "@fin": "2999-01-01", "#text": "Chapitre II : UTILISATION FINALE DES ÉTABLISSEMENTS ET BIENS CULTURELS", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048625980", "@fin": "2999-01-01", "#text": "Titre V : COMMUNICATION, NUMÉRIQUE, CULTURE", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048626077", "@fin": "2026-09-01", "@num": "L452-37", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151171", "@fin": "2999-01-01", "@num": "L452-37", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'affectation de la taxe aux personnes morales autres que l'Etat est déterminée par le 2° de l'article L. 116-1 du code du cinéma et de l'image animée.

" } }, "LEGIARTI000020908767": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L116-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-22", "DATE_DEBUT": "2009-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000020908767", "URL": "article/LEGI/ARTI/00/00/20/90/87/LEGIARTI000020908767.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000053151188", "@num": "L452-13", "#text": "Code des impositions sur les biens et services - art. L452-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151171", "@num": "L452-37", "#text": "Code des impositions sur les biens et services - art. L452-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151167", "@num": "L453-24", "#text": "Code des impositions sur les biens et services - art. L453-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151163", "@num": "L453-34", "#text": "Code des impositions sur les biens et services - art. L453-34 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626319", "@num": "L454-15", "#text": "Code des impositions sur les biens et services - art. L454-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151150", "@num": "L454-28", "#text": "Code des impositions sur les biens et services - art. L454-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151135", "@num": "L455-16", "#text": "Code des impositions sur les biens et services - art. L455-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626535", "@num": "L455-27", "#text": "Code des impositions sur les biens et services - art. L455-27", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151139", "@num": "L455-8", "#text": "Code des impositions sur les biens et services - art. L455-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051197576", "@num": "Annexe", "#text": "Arrêté du 6 février 2025 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051145967", "@nortexte": "MICK2503819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-06" }, { "@id": "LEGIARTI000051197492", "#text": "Arrêté du 13 février 2025 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000051194863", "@nortexte": "MICK2504635A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635551", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908769", "@fin": "2999-01-01", "#text": "Chapitre VI : Taxes, prélèvements et autres produits affectés au Centre national du cinéma et de l'image animée", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908862", "@fin": "2999-01-01", "#text": "Titre Ier : Centre national du cinéma et de l'image animée", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908864", "@fin": "2999-01-01", "#text": "Livre Ier : Organisation administrative", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908866", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2009-07-26" } ] }, "@cid": "LEGITEXT000020908868", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020908868", "@c_titre_court": "Code du cinéma et de l'image animée" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020908767", "@fin": "2017-09-22", "@num": "L116-1", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816239", "@fin": "2024-01-01", "@num": "L116-1", "@etat": "MODIFIE", "@debut": "2017-09-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637793", "@fin": "2999-01-01", "@num": "L116-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est affecté au Centre national du cinéma et de l'image animée le produit de la taxe sur les ventes et locations de vidéogrammes destinés à l'usage privé du public et sur les opérations assimilées mentionnées à l'article 1609 sexdecies B du code général des impôts.

" } }, "LEGIARTI000033816239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L116-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2017-09-22" } }, "META_COMMUN": { "ID": "LEGIARTI000033816239", "URL": "article/LEGI/ARTI/00/00/33/81/62/LEGIARTI000033816239.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes de l'article 56 IV 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 regarder le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'Etat.

Le décret n° 2017-1364 du 20 septembre 2017 constitue le décret susmentionné et, en conséquence, la date d'entrée en vigueur du présent article est fixée au 22 septembre 2017.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033782149", "@num": "56", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053151188", "@num": "L452-13", "#text": "Code des impositions sur les biens et services - art. L452-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151171", "@num": "L452-37", "#text": "Code des impositions sur les biens et services - art. L452-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151167", "@num": "L453-24", "#text": "Code des impositions sur les biens et services - art. L453-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151163", "@num": "L453-34", "#text": "Code des impositions sur les biens et services - art. L453-34 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626319", "@num": "L454-15", "#text": "Code des impositions sur les biens et services - art. L454-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151150", "@num": "L454-28", "#text": "Code des impositions sur les biens et services - art. L454-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151135", "@num": "L455-16", "#text": "Code des impositions sur les biens et services - art. L455-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626535", "@num": "L455-27", "#text": "Code des impositions sur les biens et services - art. L455-27", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151139", "@num": "L455-8", "#text": "Code des impositions sur les biens et services - art. L455-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051197576", "@num": "Annexe", "#text": "Arrêté du 6 février 2025 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051145967", "@nortexte": "MICK2503819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-06" }, { "@id": "LEGIARTI000051197492", "#text": "Arrêté du 13 février 2025 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000051194863", "@nortexte": "MICK2504635A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-13" }, { "@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": "LEGIARTI000049635551", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908769", "@fin": "2999-01-01", "#text": "Chapitre VI : Taxes, prélèvements et autres produits affectés au Centre national du cinéma et de l'image animée", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908862", "@fin": "2999-01-01", "#text": "Titre Ier : Centre national du cinéma et de l'image animée", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908864", "@fin": "2999-01-01", "#text": "Livre Ier : Organisation administrative", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908866", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2009-07-26" } ] }, "@cid": "LEGITEXT000020908868", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020908868", "@c_titre_court": "Code du cinéma et de l'image animée" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020908767", "@fin": "2017-09-22", "@num": "L116-1", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816239", "@fin": "2024-01-01", "@num": "L116-1", "@etat": "MODIFIE", "@debut": "2017-09-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637793", "@fin": "2999-01-01", "@num": "L116-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est affecté au Centre national du cinéma et de l'image animée le produit de la taxe sur la diffusion en vidéo physique et en ligne de contenus audiovisuels mentionnée à l'article 1609 sexdecies B du code général des impôts.

" } }, "LEGIARTI000048637793": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L116-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637793", "URL": "article/LEGI/ARTI/00/00/48/63/77/LEGIARTI000048637793.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.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151188", "@num": "L452-13", "#text": "Code des impositions sur les biens et services - art. L452-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151171", "@num": "L452-37", "#text": "Code des impositions sur les biens et services - art. L452-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151167", "@num": "L453-24", "#text": "Code des impositions sur les biens et services - art. L453-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151163", "@num": "L453-34", "#text": "Code des impositions sur les biens et services - art. L453-34 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626319", "@num": "L454-15", "#text": "Code des impositions sur les biens et services - art. L454-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151150", "@num": "L454-28", "#text": "Code des impositions sur les biens et services - art. L454-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151135", "@num": "L455-16", "#text": "Code des impositions sur les biens et services - art. L455-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626535", "@num": "L455-27", "#text": "Code des impositions sur les biens et services - art. L455-27", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151139", "@num": "L455-8", "#text": "Code des impositions sur les biens et services - art. L455-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048624910", "@num": "9", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000051197576", "@num": "Annexe", "#text": "Arrêté du 6 février 2025 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051145967", "@nortexte": "MICK2503819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-06" }, { "@id": "LEGIARTI000051197492", "#text": "Arrêté du 13 février 2025 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000051194863", "@nortexte": "MICK2504635A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000049635551", "@num": "L163", "#text": "Livre des procédures fiscales - art. 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Est affecté au Centre national du cinéma et de l'image animée le produit des impositions suivantes :
\n
\n 1° La taxe sur les spectacles cinématographiques mentionnée à l'article L. 452-1 du code des impositions sur les biens et services ;
\n
\n 2° La taxe sur les vidéogrammes mentionnée à l'article L. 452-28 du même code ;
\n
\n 3° La taxe sur les services de télévision mentionnée à l'article L. 453-13 du même code ;
\n
\n 4° La taxe sur les services d'accès à des contenus audiovisuels à la demande mentionnée à l'article L. 453-25 du même code ;
\n
\n 5° La taxe sur la publicité télévisuelle et autres ressources liées à la diffusion de services de télévision mentionnée à l'article L. 454-1 du même code ;
\n
\n 6° La taxe sur la publicité diffusée au moyen de services d'accès à des contenus audiovisuels à la demande mentionnée à l'article L. 454-16 du même code ;
\n
\n 7° La taxe sur le visa d'exploitation cinématographique mentionnée à l'article L. 455-1 du même code ;
\n
\n 8° La taxe sur l'autorisation d'exercice de l'activité d'exploitant d'établissement de spectacles cinématographiques mentionnée à l'article L. 455-9 du même code ;
\n
\n 9° La taxe sur la production et la distribution d'œuvres cinématographiques mentionnée à l'article L. 455-17 du code des impositions sur les biens et services.

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L471-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053099746", "@fin": "2999-01-01", "#text": "Section 1 : Code des impositions sur les biens et services", "@debut": "2025-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053100132", "@fin": "2999-01-01", "#text": "Chapitre Ier : Modifications des codes et lois fiscaux", "@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": "LEGIARTI000053100827", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091803", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L421-263\n
\n

Article L452-37 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)