{ "article": { "LEGIARTI000006312355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 decies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-09", "DATE_DEBUT": "1982-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312355", "URL": "article/LEGI/ARTI/00/00/06/31/23/LEGIARTI000006312355.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609AUXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1635 bis D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1635 bis E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1636 B octies I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1636 B quinquies", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGI 1636 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000307433", "#text": "Décret 81-102 1981-02-04", "@sens": "source", "@cidtexte": "JORFTEXT000000307433", "@numtexte": "81-102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-02-04" }, { "@id": "LEGIARTI000006273600", "@num": "16", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 16 (P) JORF 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "JORFTEXT000000698716", "#text": "Décret 82-44 1982-01-16", "@sens": "source", "@cidtexte": "JORFTEXT000000698716", "@numtexte": "82-44", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-01-16" }, { "@id": "LEGIARTI000038706018", "@num": "2", "#text": "Décret n°2019-674 du 28 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038702789", "@nortexte": "ECOE1907925D", "@numtexte": "2019-674", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGIARTI000028337635", "@num": "R20-44-20", "#text": "Code des postes et des communications électroni... - art. R20-44-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344776", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024567013", "@num": "331 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147197", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES REGIONS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133890", "@fin": "1989-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114502", "@fin": "1989-07-12", "#text": "IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS", "@debut": "1966-07-12" } ] }, "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": "LEGIARTI000006312353", "@fin": "1980-12-31", "@num": "1609 decies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312354", "@fin": "1982-01-01", "@num": "1609 decies", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312355", "@fin": "1983-01-09", "@num": "1609 decies", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312356", "@fin": "1983-12-28", "@num": "1609 decies", "@etat": "MODIFIE", "@debut": "1983-01-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312357", "@fin": "1985-07-11", "@num": "1609 decies", "@etat": "MODIFIE", "@debut": "1983-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312358", "@fin": "1989-01-01", "@num": "1609 decies", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024188729", "@fin": "2019-01-01", "@num": "1609 decies", "@etat": "ABROGE", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le conseil régional a la faculté d'instituer une taxe régionale additionnelle à la taxe foncière sur les propriétés bâties, à la taxe foncière sur les propriétés non bâties, à la taxe d'habitation et à la taxe professionnelle.
\n
La taxe régionale additionnelle est assise et recouvrée suivant les mêmes règles, avec les mêmes garanties et sous les mêmes sanctions que les impositions auxquelles elle s'ajoute.
\n
Le total des ressources fiscales par habitant que chaque établissement public peut percevoir au titre de cette taxe et de celles prévues aux articles 1635 bis D et 1635 bis E évolue chaque année comme l'indice de valeur de la formation brute de capital fixe des administrations publiques, tel qu'il est estimé dans la projection économique présentée en annexe au projet de loi de finances de l'année (1).
\n
Le montant maximal des ressources fiscales par habitant résultant de l'application des dispositions du troisième alinéa est fixé chaque année par décret (2).
\n
Lorsque les recouvrements opérés font apparaître que le maximum a été dépassé pour un exercice, le montant de ressources excédant de plus de 5 % ce maximum est reporté et vient en déduction du montant maximum de ressources autorisé pour l'exercice suivant cette constatation.
\n
La taxe régionale additionnelle est répartie suivant les modalités définies aux articles 1636 B octies-I et 1636 C.
\n
(1) Disposition applicable à compter de 1981.
\n
(2) Montant maximal fixé pour 1982 à 79,32 F par le décret n° 82-44 du 16 janvier 1982. Pour 1981, le montant avait été fixé à 67,68 F par le décret n° 81-102 du 4 février 1981.
" } }, "LEGIARTI000006312356": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 decies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-28", "DATE_DEBUT": "1983-01-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006312356", "URL": "article/LEGI/ARTI/00/00/06/31/23/LEGIARTI000006312356.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609AUXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1635 bis D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1635 bis E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1636 B octies I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1636 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000307433", "#text": "Décret 81-102 1981-02-04", "@sens": "source", "@cidtexte": "JORFTEXT000000307433", "@numtexte": "81-102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-02-04" }, { "@id": "JORFTEXT000000698716", "#text": "Décret 82-44 1982-01-16", "@sens": "source", "@cidtexte": "JORFTEXT000000698716", "@numtexte": "82-44", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-01-16" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000320197", "#text": "LOI 83-8 1983-01-07 ART. 113 I, IV JORF 9 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "LEGIARTI000006338904", "@num": "113", "#text": "Loi n°83-8 du 7 janvier 1983 - art. 113 (V) JORF 9 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "LEGIARTI000038706018", "@num": "2", "#text": "Décret n°2019-674 du 28 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038702789", "@nortexte": "ECOE1907925D", "@numtexte": "2019-674", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGIARTI000028337635", "@num": "R20-44-20", "#text": "Code des postes et des communications électroni... - art. R20-44-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344776", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024567013", "@num": "331 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147197", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES REGIONS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133890", "@fin": "1989-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114502", "@fin": "1989-07-12", "#text": "IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS", "@debut": "1966-07-12" } ] }, "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": "LEGIARTI000006312353", "@fin": "1980-12-31", "@num": "1609 decies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312354", "@fin": "1982-01-01", "@num": "1609 decies", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312355", "@fin": "1983-01-09", "@num": "1609 decies", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312356", "@fin": "1983-12-28", "@num": "1609 decies", "@etat": "MODIFIE", "@debut": "1983-01-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312357", "@fin": "1985-07-11", "@num": "1609 decies", "@etat": "MODIFIE", "@debut": "1983-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312358", "@fin": "1989-01-01", "@num": "1609 decies", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024188729", "@fin": "2019-01-01", "@num": "1609 decies", "@etat": "ABROGE", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Le conseil régional a la faculté d'instituer une taxe régionale additionnelle à la taxe foncière sur les propriétés bâties, à la taxe foncière sur les propriétés non bâties, à la taxe d'habitation et à la taxe professionnelle.
\n
La taxe régionale additionnelle est assise et recouvrée suivant les mêmes règles, avec les mêmes garanties et sous les mêmes sanctions que les impositions auxquelles elle s'ajoute.
\n
La taxe régionale additionnelle est répartie suivant les modalités définies aux articles 1636 B octies-I et 1636 C.
\n
II. Jusqu'à l'ouverture du premier exercice suivant l'élection des conseils régionaux au suffrage universel direct :
\n
a. Le total des ressources fiscales par habitant que chaque établissement public peut percevoir au titre de cette taxe et de celles prévues aux articles 1635 bis D et 1635 bis E évolue chaque année comme l'indice de valeur de la formation brute de capital fixe des administrations publiques, tel qu'il est estimé dans la projection économique présentée en annexe au projet de loi de finances de l'année (1).
\n
b. Le montant maximal des ressources fiscales par habitant résultant de l'application des dispositions du a est fixé chaque année par décret (2).
\n
c. Lorsque les recouvrements opérés font apparaître que le maximum a été dépassé pour un exercice, le montant de ressources excédant de plus de 5 % ce maximum est reporté et vient en déduction du montant maximum de ressources autorisé pour l'exercice suivant cette constatation.
\n
III. A compter du 1er janvier 1983, nonobstant les dispositions du II, le montant maximal des ressources fiscales que chaque établissement public régional peut percevoir par habitant est fixé à 150 F.
\n
(1) Disposition applicable à compter de 1981.
\n
(2) Montant maximal fixé pour 1982 à 79,32 F par le décret n° 82-44 du 16 janvier 1982. Pour 1981, le montant avait été fixé à 67,68 F par le décret n° 81-102 du 4 février 1981.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312355", "cible": false, "cidtexte": "JORFTEXT000000698716", "id": "JORFTEXT000000698716", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312356", "cible": false, "cidtexte": "JORFTEXT000000698716", "id": "JORFTEXT000000698716", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000698716": { "SM": { "CONTENU": "(TAXES VISEES A L'ART. 1609-DECIES DU CODE GENERAL DES IMPOTS :TAXE REGIONALE ADDITIONNELLE A LA TAXE FONCIERE SUR LES PROPRIETES BATIES, A LA TAXE FONCIERE SUR LES PROPRIETES NON BATIES, A LA TAXE D'HABITATION ET A LA TAXE PROFESSIONNELLE).
APPLICATION DE L'ART. 16 DE LA LOI 811179 DU 31-12-1981." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339574", "#text": "Loi n°81-1179 du 31 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "JORFARTI000002479361", "@num": "16", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006312356", "@num": "1609 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312355", "@num": "1609 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°82-44 du 16 janvier 1982", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REGION", "RESSOURCE FISCALE", "TAXE REGIONALE" ] }, "TITREFULL": "Décret n°82-44 du 16 janvier 1982 FIXANT LE PLAFOND DES RESSOURCES FISCALES DES REGIONS POUR 1982 PAR HABITANT :79,32FRS" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000698716", "NUM": "82-44", "DATE_PUBLI": "1982-01-17", "DATE_TEXTE": "1982-01-16", "ORIGINE_PUBLI": "JORF du 17 janvier 1982", "PAGE_DEB_PUBLI": 299 } }, "META_COMMUN": { "ID": "JORFTEXT000000698716", "URL": "texte/version/JORF/TEXT/00/00/00/69/87/JORFTEXT000000698716.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX98244" } } }, "JORFTEXT000000339574": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000497216", "#text": "Loi du 12 juillet 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000497216", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-07-12" }, { "@id": "JORFTEXT000000321863", "#text": "LOI n° 72-11 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000321863", "@numtexte": "72-11", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFTEXT000000695144", "#text": "Directive 77/799/CEE du Conseil du 19 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000695144", "@nortexte": "31977L0799", "@numtexte": "77-799", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1977-12-19" }, { "@id": "LEGIARTI000006317097", "@num": "82", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 82 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000704549", "#text": "LOI n° 77-1467 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000002480161", "@num": "82", "#text": "LOI n° 77-1467 du 30 décembre 1977 - art. 82", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000886458", "#text": "LOI n° 78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000001691486", "@num": "104", "#text": "LOI n° 78-1239 du 29 décembre 1978 - art. 104", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000516622", "#text": "Loi n°79-1102 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000001118219", "@num": "14", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000704705", "#text": "Directive Européenne n°79-1070 du 6 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000704705", "@nortexte": "379L1070", "@numtexte": "79-1070", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1979-12-06" }, { "@id": "JORFTEXT000000888504", "#text": "Directive Européenne n°79-1071 du 6 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000888504", "@nortexte": "379L1071", "@numtexte": "79-1071", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1979-12-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000501865", "#text": "Décret n°81-1217 du 31 décembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000501865", "@numtexte": "81-1217", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-12-31" }, { "@id": "JORFTEXT000000292966", "#text": "Arrêté du 5 janvier 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000292966", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-05" }, { "@id": "JORFTEXT000000520659", "#text": "Décision Européenne du 31 décembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000520659", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1981-12-31" }, { "@id": "JORFTEXT000000698716", "#text": "Décret n°82-44 du 16 janvier 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000698716", "@numtexte": "82-44", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-01-16" }, { "@id": "JORFTEXT000000519381", "#text": "Décret n°82-434 du 19 mai 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000519381", "@numtexte": "82-434", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-19" }, { "@id": "JORFTEXT000000336525", "#text": "Décret n°82-573 du 2 juillet 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000336525", "@numtexte": "82-573", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-02" }, { "@id": "LEGITEXT000006063854", "#text": "Décret n°82-661 du 28 juillet 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324041", "@num": "1", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324042", "@num": "2", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324043", "@num": "3", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324045", "@num": "4", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324047", "@num": "5", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324047", "@num": "5", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324046", "@num": "5", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324046", "@num": "5", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324048", "@num": "5", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324048", "@num": "5", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "JORFTEXT000000331943", "#text": "Décret n°82-998 du 17 novembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000331943", "@numtexte": "82-998", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-11-17" }, { "@id": "JORFTEXT000000704427", "#text": "Loi n°82-1152 du 30 décembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "LEGIARTI000006273800", "@num": "14", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "JORFARTI000002278542", "@num": "14", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 du 29 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001493229", "@num": "115", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 115, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGITEXT000006064840", "#text": "Décret n°85-1486 du 31 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000517827", "@numtexte": "85-1486", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGITEXT000006064840", "#text": "Décret n°85-1486 du 31 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000517827", "@numtexte": "85-1486", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006324908", "@num": "1", "#text": "Décret n°85-1486 du 31 décembre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517827", "@numtexte": "85-1486", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006324908", "@num": "1", "#text": "Décret n°85-1486 du 31 décembre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517827", "@numtexte": "85-1486", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006324909", "@num": "2", "#text": "Décret n°85-1486 du 31 décembre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517827", "@numtexte": "85-1486", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006324909", "@num": "2", "#text": "Décret n°85-1486 du 31 décembre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517827", "@numtexte": "85-1486", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006311775", "@num": "17", "#text": "Loi n° 86-912 du 6 août 1986 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000006311774", "@num": "17", "#text": "Loi n°86-912 du 6 août 1986 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000042727403", "@num": "60", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044260161", "@num": "60", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000042727389", "@num": "61", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044260148", "@num": "61", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420641", "@num": "60", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420642", "@num": "61", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000356878", "#text": "DECRET92-305", "@sens": "cible", "@cidtexte": "JORFTEXT000000356878", "@nortexte": "BUDD9250001D", "@numtexte": "92-305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-30" }, { "@id": "LEGIARTI000006309245", "@num": "248 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309246", "@num": "248 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304214", "@num": "248 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304216", "@num": "248 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304218", "@num": "248 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315212", "@num": "L114 A", "#text": "Livre des procédures fiscales - art. L114 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315979", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316021", "@num": "L262", "#text": "Livre des procédures fiscales - art. L262 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316046", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315120", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316621", "@num": "R*114 A-5", "#text": "Livre des procédures fiscales - art. R*114 A-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316622", "@num": "R*114 A-5", "#text": "Livre des procédures fiscales - art. R*114 A-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316623", "@num": "R*114 A-5", "#text": "Livre des procédures fiscales - art. R*114 A-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622487", "@num": "R*114 A-5", "#text": "Livre des procédures fiscales - art. R*114 A-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°81-1179 du 31 décembre 1981", "MCS_TXT": { "MC": [ "BUDGET 1981", "LOI DE FINANCES", "LOI DE FINANCES RECTIFICATIVE", "CONSEIL CONSTITUTIONNEL", "ARTICLE NON CONFORME", "BUDGET", "COLLECTIF BUDGETAIRE", "EQUILIBRE BUDGETAIRE", "SERVICE CIVIL", "DEPENSE ORDINAIRE", "OUVERTURE", "DEPENSE EN CAPITAL", "SERVICE MILITAIRE", "BUDGET ANNEXE", "PTT", "IMPOT", "RECOUVREMENT", "SIMPLIFICATION", "FRAUDE FISCALE", "LUTTE", "DROIT DE COMMUNICATION", "PRIVILEGE DU TRESOR", "AVIS A TIERS DETENTEUR", "SURSIS DE PAIEMENT", "INTERET MORATOIRE", "CEE", "COUR", "TRIBUNAL", "AIDE JUDICIAIRE", "FRAIS", "IMPOT DIRECT LOCAL", "TAXE FONCIERE", "PROPRIETE BATIE", "TFPB", "TAXE D'HABITATION", "LOYER", "ACTUALISATION", "ARCHITECTE", "CONSEIL D'ARCHITECTURE", "URBANISME", "ENVIRONNEMENT", "CAUE", "FINANCEMENT", "TAXE DEPARTEMENTALE", "TAXE 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