{ "article": { "LEGIARTI000053562731": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L433-71", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053562731", "URL": "article/LEGI/ARTI/00/00/53/56/27/LEGIARTI000053562731.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du XII de l'article 81 de la loi n° 2026-103 du 19 février 2026, ces dispositions, dans leur rédaction résultant de l'article précité, entrent en vigueur le 1er mars 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053511464", "@num": "81", "#text": "LOI n°2026-103 du 19 février 2026 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" }, { "@id": "LEGIARTI000006390741", "@num": "L2333-95", "#text": "Code général des collectivités territoriales - art. L2333-95", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053562734", "@fin": "2999-01-01", "#text": "Sous-section 8 : Contrôle, recouvrement et contentieux", "@debut": "2026-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053562816", "@fin": "2999-01-01", "#text": "Section 4 : Taxe sur les déchets mis en décharge", "@debut": "2026-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051214181", "@fin": "2999-01-01", "#text": "Chapitre III : Sûreté et déchets", "@debut": "2026-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051214183", "@fin": "2999-01-01", "#text": "Titre III : ENVIRONNEMENT", "@debut": "2026-01-01" } ] }, "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": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053562731", "@fin": "2999-01-01", "@num": "L433-71", "@etat": "VIGUEUR_DIFF", "@debut": "2026-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles relatives au contrôle, au recouvrement et au contentieux de la taxe sur les déchets mis en décharge sont déterminées par :

1° Le titre VIII du livre Ier ;

2° Pour la majoration mentionnée à l'article L. 433-59, l'article L. 2333-95 du code général des collectivités territoriales.

" } }, "LEGIARTI000006390741": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-95", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006390741", "URL": "article/LEGI/ARTI/00/00/06/39/07/LEGIARTI000006390741.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L95AXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1729, 1728", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006322512", "@num": "90", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 90 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000053562629", "@num": "L433-104", "#text": "Code des impositions sur les biens et services - art. L433-104 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562731", "@num": "L433-71", "#text": "Code des impositions sur les biens et services - art. L433-71 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181016", "@fin": "2020-01-01", "#text": "Section 13 : Taxe sur les activités commerciales non salariées à durée saisonnière", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390741", "@fin": "2006-12-27", "@num": "L2333-95", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006390742", "@fin": "2026-03-01", "@num": "L2333-95", "@etat": "ABROGE_DIFF", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053562946", "@fin": "2999-01-01", "@num": "L2333-95", "@etat": "VIGUEUR_DIFF", "@debut": "2026-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000053151345", "@fin": "2026-02-21", "@num": "L2333-95", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La taxe est établie et recouvrée par les soins de l'administration communale sur la base d'une déclaration annuelle souscrite par le redevable.
\n
II. - Les redevables mentionnés liquident et acquittent la taxe due au titre d'une année civile sur une déclaration annuelle. Cette déclaration est transmise à la commune qui l'a instaurée au plus tard le 10 avril de l'année qui suit celle au cours de laquelle le fait générateur est intervenu. Elle est accompagnée du paiement de la taxe due.
\n
III. - La déclaration visée au I est contrôlée par les agents de la commune. A cette fin, les exploitants des installations soumises à la taxe tiennent à la disposition de ces agents les documents relatifs aux quantités de déchets admises dans l'installation. Les insuffisances constatées et les sanctions y afférentes sont notifiées à l'exploitant qui dispose d'un délai de trente jours pour présenter ses observations. Après examen des observations éventuelles, la commune émet, s'il y a lieu, un titre exécutoire comprenant les droits complémentaires maintenus assortis des pénalités prévues à l'article 1729 du code général des impôts.
\n
IV. - A défaut de déclaration dans les délais prescrits, il est procédé à la taxation d'office sur la base de la capacité de réception de l'installation pour la période correspondante. L'exploitant peut toutefois, dans les trente jours de la notification du titre exécutoire, déposer une déclaration qui se substitue, s'agissant des droits, à ce titre, sous réserve d'un contrôle ultérieur dans les conditions prévues au II. Dans ce cas, il est émis un nouveau titre exécutoire comprenant les droits dus assortis des pénalités prévues à l'article 1728 du code général des impôts.
\n
V. - Le droit de répétition de la taxe de la commune s'exerce jusqu'à la fin de la troisième année qui suit celle au titre de laquelle la taxe est due.
\n
Le recouvrement de la taxe est assuré par la commune selon les procédures, sûretés, garanties et sanctions applicables aux taxes sur le chiffre d'affaires.
\n
Le contentieux afférent à la taxe est suivi par la commune. Les réclamations sont présentées, instruites et jugées comme en matière de taxes sur le chiffre d'affaires.
" } }, "LEGIARTI000006390742": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-95", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-03-01", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006390742", "URL": "article/LEGI/ARTI/00/00/06/39/07/LEGIARTI000006390742.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L95AXAB" } }, "NOTA": { "CONTENU": "
Loi n° 2006-1666, art. 73 III : Pour l'application des articles L. 2333-92 à L. 2333-96 du code général des collectivités territoriales en 2007, les délibérations prévues aux articles L. 2333-92, L. 2333-94 et L. 2333-96 peuvent, à titre exceptionnel, être prises jusqu'au 1er février 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006322813", "@num": "73", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 73 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000053562629", "@num": "L433-104", "#text": "Code des impositions sur les biens et services - art. L433-104 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562731", "@num": "L433-71", "#text": "Code des impositions sur les biens et services - art. L433-71 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312888", "@num": "1728", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1728 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312893", "@num": "1729", "#text": "Code général des impôts, CGI. - art. 1729 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181327", "@fin": "2026-03-01", "#text": "Section 14 : Taxe sur les déchets réceptionnés dans une installation de stockage de déchets ménagers et assimilés ou un incinérateur de déchets ménagers", "@debut": "2006-12-27" }, { "@id": "LEGISCTA000053562931", "@fin": "2999-01-01", "#text": "Section 14 : Majorations des taxes sur les déchets mis en décharge ou incinérés applicables aux déchets ménagers", "@debut": "2026-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390741", "@fin": "2006-12-27", "@num": "L2333-95", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006390742", "@fin": "2026-03-01", "@num": "L2333-95", "@etat": "ABROGE_DIFF", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053562946", "@fin": "2999-01-01", "@num": "L2333-95", "@etat": "VIGUEUR_DIFF", "@debut": "2026-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000053151345", "@fin": "2026-02-21", "@num": "L2333-95", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe est établie et recouvrée par les soins de l'administration communale sur la base d'une déclaration annuelle souscrite par le redevable.

II. – Les redevables mentionnés liquident et acquittent la taxe due au titre d'une année civile sur une déclaration annuelle. Cette déclaration est transmise à la commune qui l'a instaurée au plus tard le 10 avril de l'année qui suit celle au cours de laquelle le fait générateur est intervenu. Elle est accompagnée du paiement de la taxe due.

III. – La déclaration visée au I est contrôlée par les agents de la commune. A cette fin, les exploitants des installations soumises à la taxe tiennent à la disposition de ces agents les documents relatifs aux quantités de déchets admises dans l'installation. Les insuffisances constatées et les sanctions y afférentes sont notifiées à l'exploitant qui dispose d'un délai de trente jours pour présenter ses observations. Après examen des observations éventuelles, la commune émet, s'il y a lieu, un titre exécutoire comprenant les droits complémentaires maintenus assortis des pénalités prévues à l'article 1729 du code général des impôts.

IV. – A défaut de déclaration dans les délais prescrits, il est procédé à la taxation d'office sur la base de la capacité de réception de l'installation pour la période correspondante. L'exploitant peut toutefois, dans les trente jours de la notification du titre exécutoire, déposer une déclaration qui se substitue, s'agissant des droits, à ce titre, sous réserve d'un contrôle ultérieur dans les conditions prévues au II. Dans ce cas, il est émis un nouveau titre exécutoire comprenant les droits dus assortis des pénalités prévues à l'article 1728 du code général des impôts.

V. – Le droit de répétition de la taxe de la commune s'exerce jusqu'à la fin de la troisième année qui suit celle au titre de laquelle la taxe est due.

Le recouvrement de la taxe est assuré par la commune selon les procédures, sûretés, garanties et sanctions applicables aux taxes sur le chiffre d'affaires.

Le contentieux afférent à la taxe est suivi par la commune. Les réclamations sont présentées, instruites et jugées comme en matière de taxes sur le chiffre d'affaires.

" } }, "LEGIARTI000053151345": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-95", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2026-02-21", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151345", "URL": "article/LEGI/ARTI/00/00/53/15/13/LEGIARTI000053151345.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": "JORFTEXT000000559120", "#text": "Loi n°96-142 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000053562629", "@num": "L433-104", "#text": "Code des impositions sur les biens et services - art. L433-104 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562731", "@num": "L433-71", "#text": "Code des impositions sur les biens et services - art. L433-71 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598181", "@num": "L180-1", "#text": "Code des impositions sur les biens et services - art. L180-1", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053100859", "@num": "23", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006312888", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312893", "@num": "1729", "#text": "Code général des impôts, CGI. - art. 1729", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181327", "@fin": "2026-03-01", "#text": "Section 14 : Taxe sur les déchets réceptionnés dans une installation de stockage de déchets ménagers et assimilés ou un incinérateur de déchets ménagers", "@debut": "2006-12-27" }, { "@id": "LEGISCTA000053562931", "@fin": "2999-01-01", "#text": "Section 14 : Majorations des taxes sur les déchets mis en décharge ou incinérés applicables aux déchets ménagers", "@debut": "2026-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390741", "@fin": "2006-12-27", "@num": "L2333-95", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006390742", "@fin": "2026-03-01", "@num": "L2333-95", "@etat": "ABROGE_DIFF", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053562946", "@fin": "2999-01-01", "@num": "L2333-95", "@etat": "VIGUEUR_DIFF", "@debut": "2026-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000053151345", "@fin": "2026-02-21", "@num": "L2333-95", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – La taxe est établie et recouvrée par les soins de l'administration communale sur la base d'une déclaration annuelle souscrite par le redevable.

V. – Le droit de répétition de la taxe de la commune s'exerce jusqu'à la fin de la troisième année qui suit celle au titre de laquelle la taxe est due.

L'article L. 180-1 du code des impositions sur les biens et services est applicables à ces prélèvements.

" } }, "LEGIARTI000053511464": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000053511464", "URL": "article/LEGI/ARTI/00/00/53/51/14/LEGIARTI000053511464.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053563011", "@num": "4", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 4 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000053575060", "@num": "L433-39", "#text": "Code des impositions sur les biens et services - art. 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(VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562627", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562729", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562617", "@num": "L132-2", "#text": "Code des impositions sur les biens et services - art. 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L433-100 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562640", "@num": "L433-101", "#text": "Code des impositions sur les biens et services - art. L433-101 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562636", "@num": "L433-102", "#text": "Code des impositions sur les biens et services - art. L433-102 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562634", "@num": "L433-103", "#text": "Code des impositions sur les biens et services - art. 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I. à VIII. - A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
Art. L433-8
\n

\n
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Article L433-71 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/03/2026 (Code des impositions sur les biens et services)