{ "article": { "LEGIARTI000053161898": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053161898", "URL": "article/LEGI/ARTI/00/00/53/16/18/LEGIARTI000053161898.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053173178", "@num": "344 quindecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 quindecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000053158107", "@nor": "ECOE2533662D", "@num": "2025-1281", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-1281 du 22 décembre 2025 portant fixation pour l'année 2025 du taux des abattements des bases d'impositions directes locales dont bénéficie La Poste au titre de sa mission d'aménagement du territoire", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053158107", "@c_titre_court": "Décret n°2025-1281 du 22 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-1281 du 22 décembre 2025 portant fixation pour l'année 2025 du taux des abattements des bases d'impositions directes locales dont bénéficie La Poste au titre de sa mission d'aménagement du territoire", "@debut": "2025-12-25", "@id_txt": "LEGITEXT000053161890", "@c_titre_court": "Décret n°2025-1281 du 22 décembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle, énergétique et numérique", "@date_publi": "2025-12-24", "@date_signature": "2025-12-22", "@num_parution_jo": "0301" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053161898", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053158115", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe III, CGIANIII.
\n Art. 344 quindecies\n
\n

\n
" } }, "LEGIARTI000053173178": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "344 quindecies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000053173178", "URL": "article/LEGI/ARTI/00/00/53/17/31/LEGIARTI000053173178.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053161898", "@num": "1", "#text": "Décret n°2025-1281 du 22 décembre 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000053158107", "@nortexte": "ECOE2533662D", "@numtexte": "2025-1281", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2025-12-22" }, { "@id": "LEGIARTI000021576535", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306805", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025489536", "@fin": "2999-01-01", "#text": "Chapitre II : Abattement sur les bases d'impositions directes locales", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024630382", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes aux titres Ier à II", "@debut": "2011-10-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025095824", "@fin": "2012-12-30", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026876023", "@fin": "2014-01-01", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2012-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429381", "@fin": "2014-12-22", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029929296", "@fin": "2016-01-01", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031807048", "@fin": "2016-12-24", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033679511", "@fin": "2017-12-31", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2016-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036407766", "@fin": "2018-12-29", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038020894", "@fin": "2020-01-01", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2018-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000040341247", "@fin": "2021-01-02", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042984579", "@fin": "2021-12-27", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2021-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044630591", "@fin": "2022-12-31", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2021-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046843759", "@fin": "2024-02-05", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2022-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049090473", "@fin": "2025-08-24", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2024-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000052131376", "@fin": "2025-12-25", "@num": "344 quindecies", "@etat": "MODIFIE", "@debut": "2025-08-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053173178", "@fin": "2999-01-01", "@num": "344 quindecies", "@etat": "VIGUEUR", "@debut": "2025-12-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément au 3° du II de l'article 1635 sexies du code général des impôts, les taux des abattements dont bénéficie La Poste sont fixés, pour l'année 2025, à :

a. 99 % des bases d'imposition pour la cotisation foncière des entreprises et pour les taxes foncières ;

b. 99 % de la valeur ajoutée retenue pour l'application de l'article 1586 ter pour ce qui concerne la cotisation sur la valeur ajoutée des entreprises.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000053173178", "cible": true, "cidtexte": "JORFTEXT000053158107", "id": "LEGIARTI000053161898", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053161898", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2025-1281 du 22 décembre 2025 portant fixation pour l'année 2025 du taux des abattements des bases d'impositions directes locales dont bénéficie La Poste au titre de sa mission d'aménagement du territoire)