{ "article": { "LEGIARTI000006311739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1508", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311739", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311739.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1508AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1406", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1502", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1517", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000501089", "#text": "Loi n°68-108 du 2 février 1968, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "JORFTEXT000000701292", "#text": "Décret n° 81-859 du 15 septembre 1981, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000042909580", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311773", "@num": "1523", "#text": "Code général des impôts, CGI. - art. 1523 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Livre des procédures fiscales L175", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162873", "@fin": "1985-12-31", "#text": "REGLES D'EVALUATION DE LA VALEUR LOCATIVE DES BIENS IMPOSABLES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147170", "@fin": "1989-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133881", "@fin": "1989-01-01", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000049189084", "@fin": "1979-07-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311739", "@fin": "1982-01-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311740", "@fin": "2004-06-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311741", "@fin": "2018-01-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364426", "@fin": "2999-01-01", "@num": "1508", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les insuffisances d'évaluation résultant du défaut ou de l'inexactitude des déclarations des propriétés bâties prévues aux articles 1406 et 1502 peuvent être réparées à toute époque; les rehaussements correspondants font l'objet de rôles particuliers jusqu'à ce qu'ils soient appliqués dans les rôles généraux.
\n
Les cotisations afférentes à ces rehaussements sont calculées d'après les taux en vigueur pour l'année en cours. Sans pouvoir être plus que quadruplées, elles sont multipliées :
\n
Soit par le nombre d'années écoulées depuis la première application des résultats de la révision, Soit par le nombre d'années écoulées depuis le 1er janvier de l'année suivant celle de l'acquisition ou du changement, s'il s'agit d'un immeuble acquis ou ayant fait l'objet de l'un des changements visés à l'article 1517 depuis la première application des résultats de la révision.
" } }, "LEGIARTI000006311740": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1508", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311740", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311740.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1508AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1406, 1502, 1517", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000501089", "#text": "Loi n°68-108 du 2 février 1968, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000042909580", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311773", "@num": "1523", "#text": "Code général des impôts, CGI. - art. 1523 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315418", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L175", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191806", "@fin": "2999-01-01", "#text": "F : Procédure d'évaluation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000049189084", "@fin": "1979-07-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311739", "@fin": "1982-01-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311740", "@fin": "2004-06-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311741", "@fin": "2018-01-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364426", "@fin": "2999-01-01", "@num": "1508", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les redressements pour insuffisances d'évaluation résultant du défaut ou de l'inexactitude des déclarations des propriétés bâties prévues aux articles 1406 et 1502, font l'objet de rôles particuliers jusqu'à ce que les bases rectifiées soient prises en compte dans les rôles généraux (1).
\n
Les cotisations afférentes à ces rehaussements sont calculées d'après les taux en vigueur pour l'année en cours. Sans pouvoir être plus que quadruplées, elles sont multipliées :
\n
Soit par le nombre d'années écoulées depuis la première application des résultats de la révision,
\n
Soit par le nombre d'années écoulées depuis le 1er janvier de l'année suivant celle de l'acquisition ou du changement, s'il s'agit d'un immeuble acquis ou ayant fait l'objet de l'un des changements visés à l'article 1517 depuis la première application des résultats de la révision.
\n
(1) Voir également livre des procédures fiscales, art. L175.
\n
" } }, "LEGIARTI000006311741": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1508", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311741", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311741.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1508AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501089", "#text": "Loi n°68-108 du 2 février 1968, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "LEGIARTI000006323293", "@num": "27", "#text": "Ordonnance n° 2004-281 du 25 mars 2004 - art. 27 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000006306078", "@num": "1406", "#text": "Code général des impôts, CGI. - art. 1406 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306255", "@num": "1502", "#text": "Code général des impôts, CGI. - art. 1502 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306268", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909580", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311773", "@num": "1523", "#text": "Code général des impôts, CGI. - art. 1523 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L175", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191806", "@fin": "2999-01-01", "#text": "F : Procédure d'évaluation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000049189084", "@fin": "1979-07-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311739", "@fin": "1982-01-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311740", "@fin": "2004-06-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311741", "@fin": "2018-01-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364426", "@fin": "2999-01-01", "@num": "1508", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les rectifications pour insuffisances d'évaluation résultant du défaut ou de l'inexactitude des déclarations des propriétés bâties prévues aux articles 1406 et 1502, font l'objet de rôles particuliers jusqu'à ce que les bases rectifiées soient prises en compte dans les rôles généraux.
\n
Les cotisations afférentes à ces rehaussements sont calculées d'après les taux en vigueur pour l'année en cours. Sans pouvoir être plus que quadruplées, elles sont multipliées :
\n
Soit par le nombre d'années écoulées depuis la première application des résultats de la révision,
\n
Soit par le nombre d'années écoulées depuis le 1er janvier de l'année suivant celle de l'acquisition ou du changement, s'il s'agit d'un immeuble acquis ou ayant fait l'objet de l'un des changements visés à l'article 1517 depuis la première application des résultats de la révision.
" } }, "LEGIARTI000006315418": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L175", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315418", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315418.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL175AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1508 (AL. 1 1ER MEMBRE DE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1523 (AL. DERNIER P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-03-15 ART. 3 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000501089", "#text": "LOI 68-108 1968-02-02 ART. 17 1, ART. 19 1 (AL. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006306078", "@num": "1406", "#text": "Code général des impôts, CGI. - art. 1406 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306255", "@num": "1502", "#text": "Code général des impôts, CGI. - art. 1502 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311740", "@num": "1508", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311773", "@num": "1523", "#text": "Code général des impôts, CGI. - art. 1523 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180065", "@fin": "2999-01-01", "#text": "II : Impôts directs locaux et taxes assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163101", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147335", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315418", "@fin": "2018-01-01", "@num": "L175", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364544", "@fin": "2023-01-01", "@num": "L175", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041465468", "@fin": "2999-01-01", "@num": "L175", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne la taxe foncière sur les propriétés bâties, la taxe d'habitation et les taxes annexes établies sur les mêmes bases, les omissions ou les insuffisances d'imposition peuvent être réparées à toute époque lorsqu'elles résultent du défaut ou de l'inexactitude des déclarations des propriétés bâties mentionnées aux articles 1406 et 1502 du code général des impôts.
\n
" } }, "LEGIARTI000036364426": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1508", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036364426", "URL": "article/LEGI/ARTI/00/00/36/36/44/LEGIARTI000036364426.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501089", "#text": "Loi n°68-108 du 2 février 1968, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "JORFTEXT000023316044", "#text": "LOI n° 2010-1658 du 29 décembre 2010 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036364502", "@num": "1406", "#text": "Code général des impôts, CGI. - art. 1406 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364454", "@num": "1502", "#text": "Code général des impôts, CGI. - art. 1502 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306268", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909580", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311773", "@num": "1523", "#text": "Code général des impôts, CGI. - art. 1523 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L175", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191806", "@fin": "2999-01-01", "#text": "F : Procédure d'évaluation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000049189084", "@fin": "1979-07-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311739", "@fin": "1982-01-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311740", "@fin": "2004-06-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311741", "@fin": "2018-01-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364426", "@fin": "2999-01-01", "@num": "1508", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les rectifications pour insuffisances d'évaluation résultant du défaut ou de l'inexactitude des déclarations des propriétés bâties prévues aux articles 1406 et 1502, et de celles prévues au XVII de l'article 34 de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 font l'objet de rôles particuliers jusqu'à ce que les bases rectifiées soient prises en compte dans les rôles généraux.

Les cotisations afférentes à ces rehaussements sont calculées d'après les taux en vigueur pour l'année en cours. Sans pouvoir être plus que quadruplées, elles sont multipliées :

Soit par le nombre d'années écoulées depuis la première application des résultats de la révision,

Soit par le nombre d'années écoulées depuis le 1er janvier de l'année suivant celle de l'acquisition ou du changement, s'il s'agit d'un immeuble acquis ou ayant fait l'objet de l'un des changements visés à l'article 1517 depuis la première application des résultats de la révision.

Pour les locaux évalués selon les règles prévues à l'article 1498, la première année d'application des résultats de la révision s'entend de 2017.

" } }, "LEGIARTI000036364544": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L175", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036364544", "URL": "article/LEGI/ARTI/00/00/36/36/45/LEGIARTI000036364544.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1508 (AL. 1 1ER MEMBRE DE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1523 (AL. DERNIER P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000501089", "#text": "LOI 68-108 1968-02-02 ART. 17 1, ART. 19 1 (AL. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "JORFTEXT000000701292", "#text": "Décret n° 81-859 du 15 septembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000046196852", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006306078", "@num": "1406", "#text": "Code général des impôts, CGI. - art. 1406", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306255", "@num": "1502", "#text": "Code général des impôts, CGI. - art. 1502", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311740", "@num": "1508", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311773", "@num": "1523", "#text": "Code général des impôts, CGI. - art. 1523 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1942-03-15 ART. 3 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180065", "@fin": "2999-01-01", "#text": "II : Impôts directs locaux et taxes assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163101", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147335", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315418", "@fin": "2018-01-01", "@num": "L175", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364544", "@fin": "2023-01-01", "@num": "L175", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041465468", "@fin": "2999-01-01", "@num": "L175", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En ce qui concerne la taxe foncière sur les propriétés bâties, la taxe d'habitation et les taxes annexes établies sur les mêmes bases, les omissions ou les insuffisances d'imposition peuvent être réparées à toute époque lorsqu'elles résultent du défaut ou de l'inexactitude des déclarations des propriétés bâties mentionnées aux articles 1406 et 1502 du code général des impôts et de celles mentionnées au XVII de l'article 34 de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010.

" } }, "LEGIARTI000041465468": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L175", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041465468", "URL": "article/LEGI/ARTI/00/00/41/46/54/LEGIARTI000041465468.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au E du VII de l’article 16 de la loi n° 2019-1479 du 28 décembre 2019, les présentes dispositions s’appliquent à compter des impositions établies au titre de 2023.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1508 (AL. 1 1ER MEMBRE DE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1523 (AL. DERNIER P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000501089", "#text": "LOI 68-108 1968-02-02 ART. 17 1, ART. 19 1 (AL. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "JORFTEXT000000701292", "#text": "Décret n° 81-859 du 15 septembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000048848068", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006306078", "@num": "1406", "#text": "Code général des impôts, CGI. - art. 1406", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306255", "@num": "1502", "#text": "Code général des impôts, CGI. - art. 1502", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311740", "@num": "1508", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311773", "@num": "1523", "#text": "Code général des impôts, CGI. - art. 1523 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1942-03-15 ART. 3 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180065", "@fin": "2999-01-01", "#text": "II : Impôts directs locaux et taxes assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163101", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147335", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315418", "@fin": "2018-01-01", "@num": "L175", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364544", "@fin": "2023-01-01", "@num": "L175", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041465468", "@fin": "2999-01-01", "@num": "L175", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

En ce qui concerne la taxe foncière sur les propriétés bâties, la taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale et les taxes annexes établies sur les mêmes bases, les omissions ou les insuffisances d'imposition peuvent être réparées à toute époque lorsqu'elles résultent du défaut ou de l'inexactitude des déclarations des propriétés bâties mentionnées aux articles 1406 et 1502 du code général des impôts et de celles mentionnées au XVII de l'article 34 de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010.

\n
" } }, "LEGIARTI000049189084": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1508", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049189084", "URL": "article/LEGI/ARTI/00/00/49/18/90/LEGIARTI000049189084.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "JORFTEXT000000501089", "#text": "Loi n°68-108 du 2 février 1968, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "LEGIARTI000042909580", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311773", "@num": "1523", "#text": "Code général des impôts, CGI. - art. 1523 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L175", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162873", "@fin": "1985-12-31", "#text": "REGLES D'EVALUATION DE LA VALEUR LOCATIVE DES BIENS IMPOSABLES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147170", "@fin": "1989-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133881", "@fin": "1989-01-01", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000049189084", "@fin": "1979-07-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311739", "@fin": "1982-01-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311740", "@fin": "2004-06-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311741", "@fin": "2018-01-01", "@num": "1508", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036364426", "@fin": "2999-01-01", "@num": "1508", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe d’enlèvement des ordures ménagères porte sur toutes les propriétés assujetties, à la contribution foncière ou temporairement exemptées de cette contribution, à l’exception des usines et des maisons ou parties de maisons louées pour un service public, ainsi que de celles situées dans la partie de la commune où ne fonctionne pas le service d’enlèvement des ordures.

Les conseils municipaux déterminent annuellement les cas où les locaux à usage industriel ou commercial peuvent être exemptés de la taxe. La liste des établissements exonérés est affichée à la porte de la mairie.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000049189084", "cible": false, "cidtexte": "JORFTEXT000000501089", "id": "JORFTEXT000000501089", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315418", "cible": false, "cidtexte": "JORFTEXT000000501089", "id": "JORFTEXT000000501089", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000041465468", "cible": false, "cidtexte": "JORFTEXT000000501089", "id": "JORFTEXT000000501089", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006311740", "cible": false, "cidtexte": "JORFTEXT000000501089", "id": "JORFTEXT000000501089", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000036364544", "cible": false, "cidtexte": "JORFTEXT000000501089", "id": "JORFTEXT000000501089", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000036364426", "cible": false, "cidtexte": "JORFTEXT000000501089", "id": "JORFTEXT000000501089", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006311739", "cible": false, "cidtexte": "JORFTEXT000000501089", "id": "JORFTEXT000000501089", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006311741", "cible": false, "cidtexte": "JORFTEXT000000501089", "id": "JORFTEXT000000501089", "typelien": "CONCORDANCE" } ], "texte_version": { "JORFTEXT000000501089": { "SM": { "CONTENU": "ART. 18 : ABROGE L'ART. 36 DE L'ORDONNANCE 59-108 DU 7 JANVIER 1959." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705629", "#text": "Ordonnance n°59-108 du 7 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000705629", "@numtexte": "59-108", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000874226", "#text": "Loi n°70-1283 du 31 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000874226", "@numtexte": "70-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFARTI000001491410", "@num": "15", "#text": "Loi n°70-1283 du 31 décembre 1970 - art. 15, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874226", "@numtexte": "70-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000684537", "#text": "Loi n°73-1229 du 31 décembre 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000684537", "@numtexte": "73-1229", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-31" }, { "@id": "JORFARTI000001491462", "@num": "1", "#text": "Loi n°73-1229 du 31 décembre 1973 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684537", "@numtexte": "73-1229", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-31" }, { "@id": "JORFTEXT000000513967", "#text": "Loi n°74-645 du 18 juillet 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000513967", "@numtexte": "74-645", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-07-18" }, { "@id": "JORFTEXT000000875285", "#text": "Décret n°75-46 du 22 janvier 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000875285", "@numtexte": "75-46", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-22" }, { "@id": "JORFTEXT000000701949", "#text": "du 3 juillet 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000701949", "@typelien": "MODIFIE", "@naturetexte": "ARRETEURO", "@datesignatexte": "1975-07-03" }, { "@id": "LEGIARTI000006311739", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315418", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°68-108 du 2 février 1968", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT FONCIER", "LOCAL A USAGE D'HABITATION", "ETABLISSEMENT INDUSTRIEL", "PROPRIETE BATIE", "TAXE DEPARTEMENTALE", "TAXE COMMUNALE" ] }, "TITREFULL": "Loi n°68-108 du 2 février 1968 RELATIVE AUX EVALUATIONS SERVANT DE BASE A CERTAINS IMPOTS DIRECTS LOCAUX" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000501089", "NUM": "68-108", "DATE_PUBLI": "1968-02-04", "DATE_TEXTE": "1968-02-02", "ORIGINE_PUBLI": "JORF du 4 février 1968", "PAGE_DEB_PUBLI": 1313, "PAGE_FIN_PUBLI": 1368 } }, "META_COMMUN": { "ID": "JORFTEXT000000501089", "URL": "texte/version/JORF/TEXT/00/00/00/50/10/JORFTEXT000000501089.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX968108" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000513967": { "SM": { "CONTENU": "INSTITUE LA MISE A JOUR PERIODIQUE DE VALEURS LOCATIVES SERVANT DE BASES AUX IMPOSITIONS DIRECTES LOCALES.
DETERMINE LES DIFFERENTS ELEMENTS DE LA PROCEDURE DE MISE A JOUR.
DECIDE LA CONSTATATION ANNUELLE DE CONSTRUCTIONS NOUVELLES.
FIXE LA DATE ET LE TARIF POUR L'APPRECIATION DES VALEURS LOCATIVES QUI RESULTENT DES CHANGEMENTS DANS LES CARACTERISTIQUES DE LA CONSTRUCTION.
DECIDE L'ACTUALISATION DES VALEURS LOCATIVES.
FIXE LES DELAIS POUR LA DECLARATION DE CHANGEMENT CONSTITUEE COMME CONDITION A L'EXEMPTION TEMPORAIRE.
ABROGE LES ART. 7, 10 I, II ET III DE LA LOI DU 02-02-1968, AINSI QUE LES ART. 1389, 1390, 1401-2, 1407, 1413, 1415 A 1419 DU CGI." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501089", "#text": "Loi n°68-108 du 2 février 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "JORFTEXT000000875285", "#text": "Décret n°75-46 du 22 janvier 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000875285", "@numtexte": "75-46", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-22" }, { "@id": "JORFTEXT000000545785", "#text": "DECRET93-1088", "@sens": "cible", "@cidtexte": "JORFTEXT000000545785", "@nortexte": "DOMP9300029D", "@numtexte": "93-1088", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-09" } ] }, "TITRE": "Loi n°74-645 du 18 juillet 1974", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT FONCIER", "LOCAL A USAGE D'HABITATION", "ETABLISSEMENT INDUSTRIEL", "PROPRIETE BATIE", "EVALUATION", "FONCIER", "ACTUALISATION DE LA VALEUR LOCATIVE" ] }, "TITREFULL": "Loi n°74-645 du 18 juillet 1974 GIM" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000513967", "NUM": "74-645", "DATE_PUBLI": "1974-07-19", "DATE_TEXTE": "1974-07-18", "ORIGINE_PUBLI": "JORF du 19 juillet 1974", "PAGE_DEB_PUBLI": 7539 } }, "META_COMMUN": { "ID": "JORFTEXT000000513967", "URL": "texte/version/JORF/TEXT/00/00/00/51/39/JORFTEXT000000513967.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX974645" } } }, "JORFTEXT000000684537": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705629", "#text": "Ordonnance n°59-108 du 7 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000705629", "@numtexte": "59-108", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000501089", "#text": "Loi n°68-108 du 2 février 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "LEGIARTI000006338215", "@num": "15", "#text": "Loi n°70-610 du 10 juillet 1970 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512446", "@numtexte": "70-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-10" }, { "@id": "JORFTEXT000000684297", "#text": "Loi n°72-619 du 5 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000684297", "@numtexte": "72-619", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFTEXT000000703540", "#text": "Décret n°74-399 du 3 mai 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000703540", "@numtexte": "74-399", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-05-03" }, { "@id": "JORFTEXT000000333533", "#text": "Loi n°74-1114 du 27 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "LEGIARTI000006272907", "@num": "5", "#text": "Loi n°74-1114 du 27 décembre 1974 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFARTI000002293485", "@num": "5", "#text": "Loi n°74-1114 du 27 décembre 1974 - art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000875285", "#text": "Décret n°75-46 du 22 janvier 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000875285", "@numtexte": "75-46", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-22" }, { "@id": "JORFTEXT000000886671", "#text": "Loi n°79-15 du 3 janvier 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000886671", "@numtexte": "79-15", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006338273", "@num": "5", "#text": "Loi n°79-15 du 3 janvier 1979 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886671", "@numtexte": "79-15", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFARTI000001118238", "@num": "5", "#text": "Loi n°79-15 du 3 janvier 1979 - art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886671", "@numtexte": "79-15", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006338274", "@num": "6", "#text": "Loi n°79-15 du 3 janvier 1979 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886671", "@numtexte": "79-15", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006273381", "@num": "61", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 61 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001496255", "@num": "61", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 61, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000001310024", "@num": "2", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000559120", "#text": "LOI96-142", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006345809", "@num": "L232-2", "#text": "CODE DES COMMUNES. - art. L232-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346011", "@num": "L232-3", "#text": "CODE DES COMMUNES. - art. L232-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345915", "@num": "L253-4", "#text": "CODE DES COMMUNES. - art. L253-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345927", "@num": "L255-6", "#text": "CODE DES COMMUNES. - art. L255-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345951", "@num": "L262-2", "#text": "CODE DES COMMUNES. - art. L262-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312037", "@num": "1649", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312039", "@num": "1649", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312038", "@num": "1649", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293420", "@num": "304", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 304 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°73-1229 du 31 décembre 1973", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "FISCALITE DIRECTE", "FISCALITE DIRECTE LOCALE", "IMPOT FONCIER", "LOCAL A USAGE D'HABITATION", "ETABLISSEMENT INDUSTRIEL", "PROPRIETE BATIE", "PROPRIETE NON BATIE", "FISCALITE", "ANCIENNE CONTRIBUTION DIRECTE", "TAXE D'HABITATION", "EXONERATION", "REPARTITION", "TAXE COMMUNALE", "TAXE DEPARTEMENTALE", "DOM", "TAXE REGIONALE", "PARLEMENT", "ORGANISATION DES POUVOIRS PUBLICS", "COMMUNICATION AVEC LE PARLEMENT" ] }, "TITREFULL": "Loi n°73-1229 du 31 décembre 1973 SUR LA MODERNISATION DES BASES DE LA FISCALITE DIRECTE LOCALE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000684537", "NUM": "73-1229", "DATE_PUBLI": "1974-01-03", "DATE_TEXTE": "1973-12-31", "ORIGINE_PUBLI": "JORF du 3 janvier 1974", "PAGE_DEB_PUBLI": 65, "PAGE_FIN_PUBLI": 120 } }, "META_COMMUN": { "ID": "JORFTEXT000000684537", "URL": "texte/version/JORF/TEXT/00/00/00/68/45/JORFTEXT000000684537.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9731229" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000701949": { "SM": { "CONTENU": "LE CONSEIL D'ETAT DONNE RAISON A LA DEMANDE D'ANNULATION DE L'ART. 3-I, PARCEQU'IL RESSORT DES TERMES DE CET ALINEA, AINSI QUE DES TRAVAUX PREPARATOIRES DE LA LOI 68-108 DU 02-02-1968, QUE LE BENEFICE DE LA DEDUCTION COMPLEMENTAIRE EST RESERVE A DES CATEGORIES PARTICULIERES D'ETABLISSEMENT ET PLUS SPECIALEMENT A CEUX DONT LE CARACTERE EXPERIMENTAL EST PREPONDERANT." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501089", "#text": "Loi n°68-108 du 2 février 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "JORFTEXT000000495099", "#text": "Décret n°73-353 du 26 mars 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000495099", "@numtexte": "73-353", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-26" } ] }, "TITRE": "du 3 juillet 1975", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT FONCIER", "LOCAL A USAGE D'HABITATION", "ETABLISSEMENT INDUSTRIEL", "PROPRIETE BATIE" ] }, "TITREFULL": "du 3 juillet 1975 NO 91251-91333, ASSOCIATION DES MAIRES DE FRANCE ET COMMUNE D'ORELLE, CHAMP D'APPLICATION DE L'ART. 3-I DU DECRET 73-353 DU 26-03-1973" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701949", "DATE_PUBLI": "1998-12-29", "DATE_TEXTE": "1975-07-03", "ORIGINE_PUBLI": "JORF n°301 du 29 décembre 1998", "PAGE_DEB_PUBLI": 181 } }, "META_COMMUN": { "ID": "JORFTEXT000000701949", "URL": "texte/version/JORF/TEXT/00/00/00/70/19/JORFTEXT000000701949.xml", "NATURE": "ARRETEURO", "ORIGINE": "JORF", "ANCIEN_ID": "2AR9750703XX181" } } }, "JORFTEXT000000705629": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522108", "#text": "Ordonnance n°45-2522 du 19 octobre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000522108", "@numtexte": "45-2522", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-19" }, { "@id": "JORFTEXT000000880165", "#text": "Loi n°48-23 du 6 janvier 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000880165", "@numtexte": "48-23", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-01-06" }, { "@id": "JORFTEXT000000330457", "#text": "Décret n°55-486 du 30 avril 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000330457", "@numtexte": "55-486", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "JORFTEXT000000501089", "#text": "Loi n°68-108 du 2 février 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "JORFARTI000001295894", "@num": "18", "#text": "Loi n°68-108 du 2 février 1968 - art. 18, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "JORFARTI000001099995", "@num": "19", "#text": "Loi n°68-108 du 2 février 1968 - art. 19, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "LEGIARTI000006338215", "@num": "15", "#text": "Loi n°70-610 du 10 juillet 1970 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512446", "@numtexte": "70-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-10" }, { "@id": "JORFTEXT000000874226", "#text": "Loi n°70-1283 du 31 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000874226", "@numtexte": "70-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFARTI000001491410", "@num": "15", "#text": "Loi n°70-1283 du 31 décembre 1970 - art. 15, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874226", "@numtexte": "70-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006272862", "@num": "17", "#text": "Loi n°72-619 du 5 juillet 1972 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684297", "@numtexte": "72-619", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000006272863", "@num": "17", "#text": "Loi n°72-619 du 5 juillet 1972 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684297", "@numtexte": "72-619", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFTEXT000000684537", "#text": "Loi n°73-1229 du 31 décembre 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000684537", "@numtexte": "73-1229", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-31" }, { "@id": "JORFARTI000001491463", "@num": "5", "#text": "Loi n°73-1229 du 31 décembre 1973 - art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684537", "@numtexte": "73-1229", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-31" }, { "@id": "JORFTEXT000000875285", "#text": "Décret n°75-46 du 22 janvier 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000875285", "@numtexte": "75-46", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-22" }, { "@id": "LEGIARTI000006273017", "@num": "17", "#text": "Loi n°75-678 du 29 juillet 1975 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFTEXT000000885631", "#text": "Décret n°80-380 du 23 mai 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000885631", "@numtexte": "80-380", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-05-23" }, { "@id": "JORFTEXT000000487111", "#text": "Arrêté du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000487111", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000767907", "#text": "LOI2000-1353", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006301685", "@num": "155", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311804", "@num": "1563", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1563 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Ordonnance n°59-108 du 7 janvier 1959", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "BAS-RHIN", "HAUT-RHIN", "MOSELLE", "PROPRIETE NON BATIE", "LOCAL A USAGE D'HABITATION", "TAXE COMMUNALE", "IMPOT FONCIER", "LOYER", "PROPRIETE BATIE", "BAIL", "COLLECTIVITE LOCALE", "DOM", "TAXE DEPARTEMENTALE", "ETABLISSEMENT INDUSTRIEL", "LOI DU 01-09-1948" ] }, "TITREFULL": "Ordonnance n°59-108 du 7 janvier 1959 PORTANT REFORME DES IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000705629", "NUM": "59-108", "DATE_PUBLI": "1959-01-09", "DATE_TEXTE": "1959-01-07", "ORIGINE_PUBLI": "JORF du 9 janvier 1959", "PAGE_DEB_PUBLI": 622 } }, "META_COMMUN": { "ID": "JORFTEXT000000705629", "URL": "texte/version/JORF/TEXT/00/00/00/70/56/JORFTEXT000000705629.xml", "NATURE": "ORDONNANCE", "ORIGINE": "JORF", "ANCIEN_ID": "1OR959108" } } }, "JORFTEXT000000874226": { "SM": { "CONTENU": "Aux termes de l’ordonnance n° 2011-504 du 9 mai 2011, « Sont et demeurent abrogés : \n(...) 7° L'article 37 de la loi n° 70-1283 du 31 décembre 1970 de finances rectificatives pour 1970. »" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 6" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314387", "#text": "Loi du 8 juin 1888", "@sens": "source", "@cidtexte": "JORFTEXT000000314387", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1888-06-08" }, { "@id": "JORFTEXT000000512352", "#text": "Loi du 15 juillet 1889", "@sens": "source", "@cidtexte": "JORFTEXT000000512352", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1889-07-15" }, { "@id": "JORFTEXT000000334411", "#text": "Ordonnance n°45-2710 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314855", "@num": "7", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006463795", "@num": "81", "#text": "Loi n°48-1360 du 1 septembre 1948 - art. 81 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879802", "@numtexte": "48-1360", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1948-09-01" }, { "@id": "JORFTEXT000000879802", "#text": "Loi n° 48-1360 du 1er septembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000879802", "@numtexte": "48-1360", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-09-01" }, { "@id": "JORFTEXT000000705616", "#text": "Loi n°51-592 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000705616", "@numtexte": "51-592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "LEGIARTI000006777038", "@num": "1", "#text": "Décret n°51-1267 du 7 novembre 1951 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000848709", "@numtexte": "51-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1951-11-07" }, { "@id": "LEGIARTI000006777039", "@num": "1", "#text": "Décret n°51-1267 du 7 novembre 1951 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000848709", "@numtexte": "51-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1951-11-07" }, { "@id": "JORFTEXT000000886686", "#text": "Ordonnance n°58-1357 du 27 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000886686", "@numtexte": "58-1357", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-27" }, { "@id": "JORFTEXT000000705629", "#text": "Ordonnance n°59-108 du 7 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000705629", "@numtexte": "59-108", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000875180", "#text": "Loi n° 63-1293 du 21 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000875180", "@numtexte": "63-1293", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-21" }, { "@id": "JORFTEXT000000692245", "#text": "LOI n° 66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFARTI000001491252", "@num": "499", "#text": "LOI n° 66-537 du 24 juillet 1966 - art. 499", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance n°67-828 du 23 septembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000698676", "#text": "Ordonnance n°67-833 du 28 septembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000698676", "@numtexte": "67-833", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "LEGIARTI000006778067", "@num": "2", "#text": "Ordonnance n°67-833 du 28 septembre 1967 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698676", "@numtexte": "67-833", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n° 67-1114 du 21 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001867615", "@num": "12", "#text": "Loi n° 67-1114 du 21 décembre 1967 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001294628", "@num": "27", "#text": "Loi n° 67-1114 du 21 décembre 1967 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000002497886", "@num": "85", "#text": "Loi n° 67-1114 du 21 décembre 1967 - art. 85", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000501089", "#text": "Loi n°68-108 du 2 février 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000501089", "@numtexte": "68-108", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-02-02" }, { "@id": "JORFTEXT000000521285", "#text": "Loi n°69-1161 du 24 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000521285", "@numtexte": "69-1161", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000693194", "#text": "Loi n°69-1160 du 24 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000305796", "#text": "Décret n°70-700 du 4 août 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000305796", "@numtexte": "70-700", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1970-08-04" }, { "@id": "JORFTEXT000000499169", "#text": "Décret n°70-985 du 28 octobre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000499169", "@numtexte": "70-985", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1970-10-28" }, { "@id": "JORFTEXT000000504920", "#text": "Décret n°70-1286 du 31 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000504920", "@numtexte": "70-1286", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000511960", "#text": "Loi n°70-1284 du 31 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000511960", "@numtexte": "70-1284", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFARTI000001681157", "@num": "8", "#text": "Loi n°70-1284 du 31 décembre 1970 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000511960", "@numtexte": "70-1284", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000638496", "#text": "Arrêté du 21 juillet 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000638496", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1971-07-21" }, { "@id": "JORFTEXT000000677175", "#text": "Décret n°71-694 du 25 août 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000677175", "@numtexte": "71-694", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-08-25" }, { "@id": "JORFTEXT000000874699", "#text": "Loi n°71-1025 du 24 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "JORFARTI000001867462", "@num": "38", "#text": "Loi n°71-1025 du 24 décembre 1971 - art. 38, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "JORFTEXT000000878085", "#text": "Décret n°71-1118 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000878085", "@numtexte": "71-1118", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000306766", "#text": "Décret n°72-53 du 19 janvier 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000306766", "@numtexte": "72-53", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-01-19" }, { "@id": "JORFTEXT000000509295", "#text": "Loi n°72-592 du 5 juillet 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000509295", "@numtexte": "72-592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFTEXT000000875285", "#text": "Décret n°75-46 du 22 janvier 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000875285", "@numtexte": "75-46", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-22" }, { "@id": "JORFTEXT000000699030", "#text": "Loi n°75-1242 du 27 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFARTI000002479737", "@num": "26", "#text": "Loi n°75-1242 du 27 décembre 1975 - art. 26, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000699570", "#text": "Loi n°76-1285 du 31 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000699570", "@numtexte": "76-1285", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-31" }, { "@id": "JORFARTI000002479809", "@num": "21", "#text": "Loi n°76-1285 du 31 décembre 1976 - art. 21, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000699570", "@numtexte": "76-1285", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-31" }, { "@id": "JORFTEXT000000339920", "#text": "Ordonnance n°77-1106 du 26 septembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000339920", "@numtexte": "77-1106", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "JORFTEXT000000339920", "#text": "Ordonnance n°77-1106 du 26 septembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000339920", "@numtexte": "77-1106", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "JORFARTI000001696962", "@num": "1", "#text": "Ordonnance n°77-1106 du 26 septembre 1977 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339920", "@numtexte": "77-1106", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "JORFARTI000001696962", "@num": "1", "#text": "Ordonnance n°77-1106 du 26 septembre 1977 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339920", "@numtexte": "77-1106", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "JORFARTI000001502775", "@num": "6", "#text": "Ordonnance n°77-1106 du 26 septembre 1977 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339920", "@numtexte": "77-1106", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "JORFTEXT000000516442", "#text": "Décret n°78-621 du 31 mai 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "JORFTEXT000000886458", "#text": "Loi n°78-1239 du 29 décembre 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000001884586", "@num": "106", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 106, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310543", "@num": "50", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 50, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000515870", "#text": "Loi n°81-1160 du 30 décembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFARTI000001330807", "@num": "105", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 105, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000320197", "#text": "Loi n°83-8 du 7 janvier 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFARTI000001295233", "@num": "109", "#text": "Loi n°83-8 du 7 janvier 1983 - art. 109, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "JORFTEXT000000878788", "#text": "Décision Européenne n°83-132 du 19 juillet 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000878788", "@numtexte": "83-132", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1983-07-19" }, { "@id": "JORFTEXT000000543100", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543100", "@nortexte": "INDG9200785A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-11" }, { "@id": "JORFTEXT000000176912", "#text": "DECRET92-1354", "@sens": "cible", "@cidtexte": "JORFTEXT000000176912", "@nortexte": "SPSS9203058D", "@numtexte": "92-1354", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-24" }, { "@id": "JORFTEXT000000179162", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179162", "@nortexte": "SPSS9203349A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-28" }, { "@id": "JORFTEXT000000295081", "#text": "Arrêté du 17 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000295081", "@nortexte": "INDG9300911A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-17" }, { "@id": "JORFTEXT000000186084", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000186084", "@nortexte": "INDG9401388A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-09" }, { "@id": "JORFTEXT000000746883", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000746883", "@nortexte": "INDG9600823A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-09" }, { "@id": "JORFTEXT000000386041", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000386041", "@nortexte": "ECOI9800007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-05" }, { "@id": "JORFTEXT000000575230", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000575230", "@nortexte": "ECOI9900144A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-16" }, { "@id": "JORFTEXT000000702850", "#text": "Décision Européenne du 30 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000702850", "@typelien": "MODIFIE", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1970-12-30" }, { "@id": "JORFTEXT000000763219", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000763219", "@nortexte": "ECOI9900621A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-29" }, { "@id": "JORFTEXT000000233457", "#text": "LOI2004-105", "@sens": "cible", "@cidtexte": "JORFTEXT000000233457", "@nortexte": "INDX0306696L", "@numtexte": "2004-105", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-02-03" }, { "@id": "LEGIARTI000006748341", "@num": "1", "#text": "Arrêté du 30 décembre 1981 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073196", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006748351", "@num": "2", "#text": "Arrêté du 30 décembre 1981 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073196", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006748363", "@num": "3", "#text": "Arrêté du 30 décembre 1981 - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073196", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006748375", "@num": "4", "#text": "Arrêté du 30 décembre 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073196", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006748390", "@num": "5", "#text": "Arrêté du 30 décembre 1981 - art. 5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073196", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006748391", "@num": "5", "#text": "Arrêté du 30 décembre 1981 - art. 5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073196", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006748398", "@num": "6", "#text": "Arrêté du 30 décembre 1981 - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073196", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006312455", "@num": "1635 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312456", "@num": "1635 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312457", "@num": "1635 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307519", "@num": "35", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305323", "@num": "741 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 741 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824932", "@num": "L321-2", "#text": "Code de la construction et de l'habitation. - art. L321-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824930", "@num": "L321-2", "#text": "Code de la construction et de l'habitation. - art. L321-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824931", "@num": "L321-2", "#text": "Code de la construction et de l'habitation. - art. L321-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824933", "@num": "L321-2", "#text": "Code de la construction et de l'habitation. - art. 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