{ "article": { "LEGIARTI000006273015": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1975-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006273015", "URL": "article/LEGI/ARTI/00/00/06/27/30/LEGIARTI000006273015.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAHXXXXXX012AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1609 BIS", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 1609 QUATER", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 1609 QUINQUIES", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 1609 SEPTIES", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 1609 SEXIES", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 1657 1", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "LES DISPOSITIONS TRANSITOIRES PREVUES AU DERNIER ALINEA DE CET ARTICLE SONT PROROGEES EN 1978", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "JORFTEXT000000704664", "#text": "LOI 77-616 1977-06-16 ART. 4 II : L'ARTICLE 12 ... S'APPLIQUE A COMPTER DE 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000704664", "@numtexte": "77-616", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1977-06-16" }, { "@id": "LEGIARTI000006317019", "@num": "4", "#text": "Loi n°77-616 du 16 juin 1977 - art. 4 (Ab) JORF 17 JUIN", "@sens": "source", "@cidtexte": "JORFTEXT000000704664", "@numtexte": "77-616", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-16" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000888299", "@num": "75-678", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 75-678 du 29 juillet 1975 supprimant la patente et instituant une taxe professionnelle (1)‎", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000888299", "@c_titre_court": "Loi n° 75-678 du 29 juillet 1975" }, { "@fin": "2999-01-01", "#text": "Loi n° 75-678 du 29 juillet 1975 supprimant la patente et instituant une taxe professionnelle", "@debut": "1975-07-31", "@id_txt": "LEGITEXT000006068530", "@c_titre_court": "Loi n° 75-678 du 29 juillet 1975" } ], "@date_publi": "1975-07-31", "@date_signature": "1975-07-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273015", "@fin": "2999-01-01", "@num": "12", "@etat": "VIGUEUR", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002480426", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A compter de 1978, les taux de la taxe professionnelle, des taxes foncières et de la taxe d'habitation sont déterminés chaque année par le conseil général, le conseil municipal, les syndicats intercommunaux, les districts et les communautés urbaines.

En fonction de l'évolution constatée des produits des quatre impôts directs locaux et de l'application des dispositions du titre premier, une loi fixera, avant le 1er juillet /m/1977/m/ loi 616 1977-06-16 : 1978//, le mode définitif de détermination des taux de la taxe professionnelle conformément aux principes suivants :

Les taux de taxe professionnelle des communes d'un même département devront être progressivement rapproches ;

La variation du taux de la taxe professionnelle ne pourra excéder, pour chaque collectivité ou organisme, celle de la moyenne pondérée des taux des taxes foncières et de la taxe d’habitation.

En 1976 et 1977, l'administration informera les collectivités locales de leur taux provisoire de taxe professionnelle et du taux communal moyen du département.

" } }, "LEGIARTI000006312037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-11", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312037", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312037.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 327 E A CGIAN2 327 AB", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000684537", "#text": "LOI 73-1229 1973-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000684537", "@numtexte": "73-1229", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-12-31" }, { "@id": "JORFTEXT000000888299", "#text": "LOI 75-678 1975-07-29", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFTEXT000000704664", "#text": "LOI 77-616 1977-06-16", "@sens": "source", "@cidtexte": "JORFTEXT000000704664", "@numtexte": "77-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-16" }, { "@id": "LEGITEXT000028349985", "#text": "Décret n°2013-1182 du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028345955", "@nortexte": "EFIE1313143D", "@numtexte": "2013-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000048848628", "@num": "1394 B bis", "#text": "Code général des impôts, CGI. - art. 1394 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025454532", "@num": "1395 D", "#text": "Code général des impôts, CGI. - art. 1395 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306064", "@num": "1395 F", "#text": "Code général des impôts, CGI. - art. 1395 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947470", "@num": "1395 G", "#text": "Code général des impôts, CGI. - art. 1395 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848585", "@num": "1395 H", "#text": "Code général des impôts, CGI. - art. 1395 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147178", "@fin": "1980-01-11", "#text": "DEPARTEMENTS D'OUTRE-MER *DOM*.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133882", "@fin": "1989-01-01", "#text": "DISPOSITIONS COMMUNES AUX TITRES I *IMPOSITIONS COMMUNALES*, II *IMPOSITIONS DEPARTEMENTALES*, III *IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS*, ET III bis *IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE CERTAINS ETABLISSEMENTS PUBLICS*", "@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": "LEGIARTI000049223770", "@fin": "1954-08-15", "@num": "1649", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607191", "@fin": "1955-05-08", "@num": "1649", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049701813", "@fin": "1979-07-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312037", "@fin": "1980-01-11", "@num": "1649", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312038", "@fin": "2002-03-31", "@num": "1649", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312039", "@fin": "2004-01-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312040", "@fin": "2017-05-05", "@num": "1649", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596315", "@fin": "2023-01-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041464777", "@fin": "2999-01-01", "@num": "1649", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat fixe la date et les conditions dans lesquelles les dispositions relatives à la taxe foncière sur les propriétés bâties, à la taxe foncière sur les propriétés non bâties et à la taxe d'habitation et aux taxes annexes seront applicables dans les départements d'outre-mer, ainsi que les mesures d'adaptation nécessaires (1).
\n
Des décrets en Conseil d'Etat fixent les conditions dans lesquelles les lois n° 73-1229 du 31 décembre 1973, n° 75-678 du 29 juillet 1975 et n° 77-616 du 16 juin 1977 relatives aux taxes foncières, à la taxe d'habitation et à la taxe professionnelle sont applicables dans les départements d'outre-mer. Ils fixent également les mesures d'adaptation nécessaires pour introduire par étapes les réformes intervenues dans la métropole (1).
\n
Un décret fixe la date et les conditions dans lesquelles les dispositions relatives à la mise à jour périodique de la valeur locative des propriétés bâties et non bâties seront applicables dans les départements d'outre-mer, ainsi que, le cas échéant, les mesures d'adaptation nécessaires.
\n
1) Annexe II, art. 327 E à 327 AB.
\n
" } }, "LEGIARTI000006312038": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1980-01-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006312038", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312038.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1411, 1465, 1518, 1518 bis, 1636 B sexies, 1636 B septies, 1647 B quinquies, 1648 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000684537", "#text": "Loi 73-1229 1973-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000684537", "@numtexte": "73-1229", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-12-31" }, { "@id": "JORFTEXT000000888299", "#text": "Loi 75-678 1975-07-29", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFTEXT000000704664", "#text": "Loi 77-616 1977-06-16", "@sens": "source", "@cidtexte": "JORFTEXT000000704664", "@numtexte": "77-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-16" }, { "@id": "LEGIARTI000006338619", "@num": "34", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 34 (V) JORF 11 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006359185", "@num": "2", "#text": "Décret n°85-260 du 22 février 1985 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000516621", "@numtexte": "85-260", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-22" }, { "@id": "LEGITEXT000028349985", "#text": "Décret n°2013-1182 du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028345955", "@nortexte": "EFIE1313143D", "@numtexte": "2013-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000048848628", "@num": "1394 B bis", "#text": "Code général des impôts, CGI. - art. 1394 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025454532", "@num": "1395 D", "#text": "Code général des impôts, CGI. - art. 1395 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306064", "@num": "1395 F", "#text": "Code général des impôts, CGI. - art. 1395 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947470", "@num": "1395 G", "#text": "Code général des impôts, CGI. - art. 1395 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848585", "@num": "1395 H", "#text": "Code général des impôts, CGI. - art. 1395 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147095", "@fin": "2999-01-01", "#text": "Chapitre IV : Départements d'outre-mer", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223770", "@fin": "1954-08-15", "@num": "1649", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607191", "@fin": "1955-05-08", "@num": "1649", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049701813", "@fin": "1979-07-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312037", "@fin": "1980-01-11", "@num": "1649", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312038", "@fin": "2002-03-31", "@num": "1649", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312039", "@fin": "2004-01-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312040", "@fin": "2017-05-05", "@num": "1649", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596315", "@fin": "2023-01-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041464777", "@fin": "2999-01-01", "@num": "1649", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat fixe la date et les conditions dans lesquelles les dispositions relatives à la taxe foncière sur les propriétés bâties, à la taxe foncière sur les propriétés non bâties et à la taxe d'habitation et aux taxes annexes seront applicables dans les départements d'outre-mer, ainsi que les mesures d'adaptation nécessaires (1).
\n
Des décrets en Conseil d'Etat fixent les conditions dans lesquelles les lois n° 73-1229 du 31 décembre 1973, n° 75-678 du 29 juillet 1975 et n° 77-616 du 16 juin 1977 relatives aux taxes foncières, à la taxe d'habitation et à la taxe professionnelle sont applicables dans les départements d'outre-mer. Ils fixent également les mesures d'adaptation nécessaires pour introduire par étapes les réformes intervenues dans la métropole (1).
\n
Un décret fixe la date et les conditions dans lesquelles les dispositions relatives à la mise à jour périodique de la valeur locative des propriétés bâties et non bâties seront applicables dans les départements d'outre-mer, ainsi que, le cas échéant, les mesures d'adaptation nécessaires.
\n
Un décret en Conseil d'Etat fixe la date d'entrée en vigueur et les adaptations nécessaires à l'application dans les départements d'outre-mer des articles 1411-II, 1465, 1518, 1518 bis, 1636 B sexies, 1636 B septies, 1647 B quinquies et 1648 B (2).
\n
(1) Annexe II, art. 327 E à 327 AB.
\n
(2) Annexe II, art. 327 AB et décret n° 85-260 du 22 février 1985, article 2 (JO du 24).
" } }, "LEGIARTI000006312039": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312039", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312039.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1411, 1465, 1518, 1518 bis, 1636 B sexies, 1636 B septies, 1648 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000684537", "#text": "Loi 73-1229 1973-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000684537", "@numtexte": "73-1229", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-12-31" }, { "@id": "JORFTEXT000000888299", "#text": "Loi 75-678 1975-07-29", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFTEXT000000704664", "#text": "Loi 77-616 1977-06-16", "@sens": "source", "@cidtexte": "JORFTEXT000000704664", "@numtexte": "77-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-16" }, { "@id": "LEGIARTI000006359185", "@num": "2", "#text": "Décret n°85-260 du 22 février 1985 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000516621", "@numtexte": "85-260", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-22" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212778", "@num": "1", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 1 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGITEXT000028349985", "#text": "Décret n°2013-1182 du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028345955", "@nortexte": "EFIE1313143D", "@numtexte": "2013-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000048848628", "@num": "1394 B bis", "#text": "Code général des impôts, CGI. - art. 1394 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025454532", "@num": "1395 D", "#text": "Code général des impôts, CGI. - art. 1395 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306064", "@num": "1395 F", "#text": "Code général des impôts, CGI. - art. 1395 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947470", "@num": "1395 G", "#text": "Code général des impôts, CGI. - art. 1395 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848585", "@num": "1395 H", "#text": "Code général des impôts, CGI. - art. 1395 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Conséquence de la péremption de l'article 1647 B quinquies du CGI", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147095", "@fin": "2999-01-01", "#text": "Chapitre IV : Départements d'outre-mer", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223770", "@fin": "1954-08-15", "@num": "1649", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607191", "@fin": "1955-05-08", "@num": "1649", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049701813", "@fin": "1979-07-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312037", "@fin": "1980-01-11", "@num": "1649", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312038", "@fin": "2002-03-31", "@num": "1649", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312039", "@fin": "2004-01-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312040", "@fin": "2017-05-05", "@num": "1649", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596315", "@fin": "2023-01-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041464777", "@fin": "2999-01-01", "@num": "1649", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat fixe la date et les conditions dans lesquelles les dispositions relatives à la taxe foncière sur les propriétés bâties, à la taxe foncière sur les propriétés non bâties et à la taxe d'habitation et aux taxes annexes seront applicables dans les départements d'outre-mer, ainsi que les mesures d'adaptation nécessaires (1).
\n
Des décrets en Conseil d'Etat fixent les conditions dans lesquelles les lois n° 73-1229 du 31 décembre 1973, n° 75-678 du 29 juillet 1975 et n° 77-616 du 16 juin 1977 relatives aux taxes foncières, à la taxe d'habitation et à la taxe professionnelle sont applicables dans les départements d'outre-mer. Ils fixent également les mesures d'adaptation nécessaires pour introduire par étapes les réformes intervenues dans la métropole (1).
\n
Un décret fixe la date et les conditions dans lesquelles les dispositions relatives à la mise à jour périodique de la valeur locative des propriétés bâties et non bâties seront applicables dans les départements d'outre-mer, ainsi que, le cas échéant, les mesures d'adaptation nécessaires.
\n
Un décret en Conseil d'Etat fixe la date d'entrée en vigueur et les adaptations nécessaires à l'application dans les départements d'outre-mer du II de l'article 1411 et des articles 1465, 1518, 1518 bis, 1636 B sexies, 1636 B septies et 1648 B (2).
\n
(1) Annexe II, art. 329 à 333 J.
\n
(2) Décret n° 85-260 du 22 février 1985, article 3 (JO du 24).
" } }, "LEGIARTI000006312040": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-05", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312040", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312040.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000888299", "#text": "Loi n° 75-678 du 29 juillet 1975 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFTEXT000000704664", "#text": "Loi n° 77-616 du 16 juin 1977 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000704664", "@numtexte": "77-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-16" }, { "@id": "JORFTEXT000000612133", "#text": "Loi 2003-1311 2003-12-30 art. 53 Finances pour 2004 JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000438251", "#text": "Décret 2004-304 2004-03-26", "@sens": "source", "@cidtexte": "JORFTEXT000000438251", "@nortexte": "BUDF0400011D", "@numtexte": "2004-304", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-26" }, { "@id": "LEGITEXT000028349985", "#text": "Décret n°2013-1182 du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028345955", "@nortexte": "EFIE1313143D", "@numtexte": "2013-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000048848628", "@num": "1394 B bis", "#text": "Code général des impôts, CGI. - art. 1394 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025454532", "@num": "1395 D", "#text": "Code général des impôts, CGI. - art. 1395 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306064", "@num": "1395 F", "#text": "Code général des impôts, CGI. - art. 1395 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947470", "@num": "1395 G", "#text": "Code général des impôts, CGI. - art. 1395 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848585", "@num": "1395 H", "#text": "Code général des impôts, CGI. - art. 1395 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311589", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311662", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311754", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311839", "@num": "1636 B sexies", "#text": "Code général des impôts, CGI. - art. 1636 B sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147095", "@fin": "2999-01-01", "#text": "Chapitre IV : Départements d'outre-mer", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049223770", "@fin": "1954-08-15", "@num": "1649", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607191", "@fin": "1955-05-08", "@num": "1649", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049701813", "@fin": "1979-07-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312037", "@fin": "1980-01-11", "@num": "1649", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312038", "@fin": "2002-03-31", "@num": "1649", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312039", "@fin": "2004-01-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312040", "@fin": "2017-05-05", "@num": "1649", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596315", "@fin": "2023-01-01", "@num": "1649", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041464777", "@fin": "2999-01-01", "@num": "1649", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat fixe la date et les conditions dans lesquelles les dispositions relatives à la taxe foncière sur les propriétés bâties, à la taxe foncière sur les propriétés non bâties et à la taxe d'habitation et aux taxes annexes seront applicables dans les départements d'outre-mer, ainsi que les mesures d'adaptation nécessaires.
\n
Des décrets en Conseil d'Etat fixent les conditions dans lesquelles les lois n° 73-1229 du 31 décembre 1973, n° 75-678 du 29 juillet 1975 et n° 77-616 du 16 juin 1977 relatives aux taxes foncières, à la taxe d'habitation et à la taxe professionnelle sont applicables dans les départements d'outre-mer. Ils fixent également les mesures d'adaptation nécessaires pour introduire par étapes les réformes intervenues dans la métropole.
\n
Un décret fixe la date et les conditions dans lesquelles les dispositions relatives à la mise à jour périodique de la valeur locative des propriétés bâties et non bâties seront applicables dans les départements d'outre-mer, ainsi que, le cas échéant, les mesures d'adaptation nécessaires.
\n
Un décret en Conseil d'Etat fixe la date d'entrée en vigueur et les adaptations nécessaires à l'application dans les départements d'outre-mer du II de l'article 1411 et des articles 1465,1518,1518 bis, 1636 B sexies et 1636 B septies.\n
" } }, "LEGIARTI000006338269": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-05-15", "DATE_DEBUT": "1979-01-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006338269", "URL": "article/LEGI/ARTI/00/00/06/33/82/LEGIARTI000006338269.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCE0AXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1472", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000704664", "#text": "LOI 77-616 1977-06-16 ART. 1 I", "@sens": "source", "@cidtexte": "JORFTEXT000000704664", "@numtexte": "77-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-16" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L234-1 à L234-23", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006085275", "@fin": "1985-12-03", "#text": "DISPOSITIONS RELATIVES AUX IMPOTS DIRECTS LOCAUX EN 1979", "@debut": "1979-01-04" } ] }, "@cid": "JORFTEXT000000886671", "@num": "79-15", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°79-15 du 3 janvier 1979 INSTITUANT UNE DOTATION GLOBALE DE FONCTIONNEMENT VERSEE PAR L'ETAT AUX COLLECTIVITES LOCALES ET A CERTAINS DE LEURS GROUPEMENTS ET AMENAGEANT LE REGIME DES IMPOTS DIRECTS LOCAUX POUR 1979", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000886671", "@c_titre_court": "Loi n°79-15 du 3 janvier 1979" }, { "@fin": "2999-01-01", "#text": "Loi n° 79-15 du 3 janvier 1979 instituant une dotation globale de fonctionnement versée par l'Etat aux collectivités locales et à certains de leurs groupements et aménageant le régime des impôts directs locaux pour 1979.", "@debut": "1979-01-04", "@id_txt": "LEGITEXT000006068661", "@c_titre_court": "Loi n° 79-15 du 3 janvier 1979" } ], "@date_publi": "1979-01-04", "@date_signature": "1979-01-03" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006338269", "@fin": "1979-05-15", "@num": "2", "@etat": "MODIFIE", "@debut": "1979-01-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006338270", "@fin": "1985-12-03", "@num": "2", "@etat": "ABROGE", "@debut": "1979-05-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Le montant de la réduction des bases prévues à l'article 1472 du code général des impôts est diminué d'un tiers en 1979.
\n
II - Les dispositions de l'article 1er -I de la loi n. 77-616 du 16 juin 1977 aménageant la taxe professionnelle sont reconduites en 1979 ; toutefois, le plafond mentionné à cet article est corrigé proportionnellement à la variation des bases d'imposition du contribuable entre 1975 et 1978. La réduction est supprimée lorsqu'elle est inférieure à 10 p. 100 [*pourcentage*] de la cotisation exigible.
\n
III - Sur demande du redevable, la cotisation de taxe professionnelle de chaque entreprise est plafonnée à 8 p. 100 de la valeur ajoutée produite au cours de la période retenue pour la détermination des bases imposables [*calcul*].
\n
Pour l'application de cette disposition aux redevables soumis à un régime forfaitaire d'imposition, la valeur ajoutée est égale [*définition*] à la différence entre le montant des recettes et, le cas échéant, celui des achats corrigés de la variation des stocks.
\n
Pour les autres entreprises, elle est déterminée à partir de leur comptabilité suivant les règles définies par décret en Conseil d'Etat.
\n
IV - Les dégrèvements résultant de l'application des II et III du présent article sont à la charge du Trésor qui perçoit en contrepartie, en 1979, sur les redevables de la taxe professionnelle, une cotisation au taux de 7 p. 100 calculée sur le montant de cette taxe et de ses taxes annexes, sans pourtant que la charge totale pour un contribuable puisse excéder les chiffres limites prévus aux paragraphes II et III du présent article. Si le produit de cette cotisation excède le montant des dégrèvements, l'excédent augmente la dotation de péréquation instituée à l'article 7 ci-après [*code des communes articles L. 234-1 à L. 234-23*].
" } }, "LEGIARTI000006338273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-03", "DATE_DEBUT": "1979-01-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006338273", "URL": "article/LEGI/ARTI/00/00/06/33/82/LEGIARTI000006338273.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCE0AXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684537", "#text": "LOI 73-1229 1973-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000684537", "@numtexte": "73-1229", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-12-31" }, { "@id": "JORFTEXT000000888299", "#text": "LOI 75-678 1975-07-29", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFTEXT000000704664", "#text": "LOI 77-616 1977-06-16", "@sens": "source", "@cidtexte": "JORFTEXT000000704664", "@numtexte": "77-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-16" }, { "@id": "JORFTEXT000000320895", "#text": "Loi 85-1268 1985-11-29 art. 46 JORF 3 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000320895", "@numtexte": "85-1268", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1985-11-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006085275", "@fin": "1985-12-03", "#text": "DISPOSITIONS RELATIVES AUX IMPOTS DIRECTS LOCAUX EN 1979", "@debut": "1979-01-04" } ] }, "@cid": "JORFTEXT000000886671", "@num": "79-15", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°79-15 du 3 janvier 1979 INSTITUANT UNE DOTATION GLOBALE DE FONCTIONNEMENT VERSEE PAR L'ETAT AUX COLLECTIVITES LOCALES ET A CERTAINS DE LEURS GROUPEMENTS ET AMENAGEANT LE REGIME DES IMPOTS DIRECTS LOCAUX POUR 1979", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000886671", "@c_titre_court": "Loi n°79-15 du 3 janvier 1979" }, { "@fin": "2999-01-01", "#text": "Loi n° 79-15 du 3 janvier 1979 instituant une dotation globale de fonctionnement versée par l'Etat aux collectivités locales et à certains de leurs groupements et aménageant le régime des impôts directs locaux pour 1979.", "@debut": "1979-01-04", "@id_txt": "LEGITEXT000006068661", "@c_titre_court": "Loi n° 79-15 du 3 janvier 1979" } ], "@date_publi": "1979-01-04", "@date_signature": "1979-01-03" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006338273", "@fin": "1985-12-03", "@num": "5", "@etat": "ABROGE", "@debut": "1979-01-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Des décrets en Conseil d'Etat fixent les conditions dans lesquelles les lois n. 73-1229 du 31 décembre 1973, n. 75-678 du 29 juillet 1975 et n. 77-616 du 16 juin 1977 relatives aux taxes foncières, à la taxe d'habitation et à la taxe professionnelle sont applicables dans les départements d'outre-mer. Ils fixent également les mesures d'adaptation nécessaires pour introduire par étapes les réformes intervenues dans la métropole. Le décret concernant les dispositions applicables dès 1979 doit être pris avant le 31 mars 1979 [*délai*].
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312037", "cible": false, "cidtexte": "JORFTEXT000000704664", "id": "JORFTEXT000000704664", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312038", "cible": false, "cidtexte": "JORFTEXT000000704664", "id": "JORFTEXT000000704664", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312039", "cible": false, "cidtexte": "JORFTEXT000000704664", "id": "JORFTEXT000000704664", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312040", "cible": false, "cidtexte": "JORFTEXT000000704664", "id": "JORFTEXT000000704664", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006338269", "cible": false, "cidtexte": "JORFTEXT000000704664", "id": "JORFTEXT000000704664", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006273015", "cible": false, "cidtexte": "JORFTEXT000000704664", "id": "JORFTEXT000000704664", "typelien": "SPEC_APPLI" }, { "article_id": "LEGIARTI000006338273", "cible": false, "cidtexte": "JORFTEXT000000704664", "id": "JORFTEXT000000704664", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000704664": { "SM": { "CONTENU": "MODIFICATION DES ART. 11 ET 12, ABROGATION DE L'ART. 17-VI DE LA LOI 75-678 DU 29 JUILLET 1975.
PLAFONNEMENT DE LA COTISATION DE TAXE PROFESSIONNELLE POUR CERTAINES ENTREPRISES EN FONCTION DE L'AUGMENTATION DU NOMBRE MOYEN MENSUEL DES SALARIES.
CONSERVATION DE LA REDUCTION AU PROFIT DES ARTISANS.
DATE D'ENTREE EN VIGUEUR DE LA TAXE PROFESSIONNELLE DANS LES DOM.
MAJORATION DES COTISATIONS POUR PAIEMENT TARDIF." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000006273015", "@num": "12", "#text": "Loi n°75-678 du 29 juillet 1975 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFTEXT000000888299", "#text": "Loi n° 75-678 du 29 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFARTI000002480426", "@num": "12", "#text": "Loi n° 75-678 du 29 juillet 1975 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFARTI000001691565", "@num": "17", "#text": "Loi n° 75-678 du 29 juillet 1975 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "LEGIARTI000006338269", "@num": "2", "#text": "Loi n°79-15 du 3 janvier 1979 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886671", "@numtexte": "79-15", "@typelien": "CITATION", "@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": "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": "LEGIARTI000006312040", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°77-616 du 16 juin 1977", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT DIRECT", "TAXE PROFESSIONNELLE" ] }, "TITREFULL": "Loi n°77-616 du 16 juin 1977 AMENAGEANT LA TAXE PROFESSIONNELLE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000704664", "NUM": "77-616", "DATE_PUBLI": "1977-06-17", "DATE_TEXTE": "1977-06-16", "ORIGINE_PUBLI": "JORF du 17 juin 1977", "PAGE_DEB_PUBLI": 3277, "PAGE_FIN_PUBLI": 3300 } }, "META_COMMUN": { "ID": "JORFTEXT000000704664", "URL": "texte/version/JORF/TEXT/00/00/00/70/46/JORFTEXT000000704664.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX977616" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000888299": { "SM": { "CONTENU": "Article 15 : affectation des excédents à un fonds départemental de la taxe professionnelle. Modalités ‎de répartition des ressources du fonds par le conseil général. Cas spécifique de l'excèdent provenant ‎d'un établissement produisant de l'énergie ou traitant des combustibles. En cas de désaccord, la ‎répartition est faite par le ministre de l'intérieur. Possibilité d'affecter une fraction des recettes ‎départementales au fonds départemental de la taxe professionnelle.‎\nArticle 16 : modification de la valeur locative des immobilisations industrielles passibles de la taxe ‎foncière sur les propriétés bâties.‎\nPar décision du Conseil constitutionnel n° 2018-277 L du 22 novembre 2018, les mots « assemblée ‎permanente des chambres de métiers » figurant au paragraphe III de l'article 13 de la loi n° 75-678 du ‎‎29 juillet 1975 supprimant la patente et instituant une taxe professionnelle ont le caractère ‎réglementaire.‎" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509051", "#text": "Loi n°72-1147 du 23 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000509051", "@numtexte": "72-1147", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-23" }, { "@id": "JORFTEXT000000331462", "#text": "Loi n°75-853 du 13 septembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "LEGIARTI000006273021", "@num": "13", "#text": "Loi n°75-853 du 13 septembre 1975 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "JORFARTI000001117357", "@num": "13", "#text": "Loi n°75-853 du 13 septembre 1975 - art. 13, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "JORFARTI000001496765", "@num": "3", "#text": "Loi n°75-853 du 13 septembre 1975 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "LEGIARTI000006323334", "@num": "2", "#text": "Décret n°75-886 du 25 septembre 1975 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000853102", "@numtexte": "75-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-25" }, { "@id": "JORFTEXT000000683647", "#text": "Décret n°75-975 du 23 octobre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006271791", "@num": "1", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006271791", "@num": "1", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "JORFARTI000001086916", "@num": "1", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323342", "@num": "10", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323343", "@num": "11", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006271793", "@num": "12", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "JORFARTI000001086917", "@num": "12", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323344", "@num": "13", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323345", "@num": "14", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323345", "@num": "14", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323346", "@num": "15", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323347", "@num": "16", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323348", "@num": "17", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323348", "@num": "17", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323349", "@num": "18", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323349", "@num": "18", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323350", "@num": "19", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323335", "@num": "2", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323335", "@num": "2", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323336", "@num": "3", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323336", "@num": "3", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323337", "@num": "4", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323338", "@num": "5", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323338", "@num": "5", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006271792", "@num": "6", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006271792", "@num": "6", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "JORFARTI000002068728", "@num": "6", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323339", "@num": "7", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323339", "@num": "7", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323340", "@num": "8", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323340", "@num": "8", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006323341", "@num": "9", "#text": "Décret n°75-975 du 23 octobre 1975 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683647", "@numtexte": "75-975", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-23" }, { "@id": "LEGIARTI000006324782", "@num": "3", "#text": "Décret n°75-1105 du 28 novembre 1975 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000500876", "@numtexte": "75-1105", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-11-28" }, { "@id": "LEGIARTI000006364378", "@num": "33", "#text": "Loi n° 76-394 du 6 mai 1976 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "LEGIARTI000006364377", "@num": "33", "#text": "Loi n°76-394 du 6 mai 1976 - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "LEGIARTI000006273035", "@num": "3", "#text": "Loi n°76-539 du 22 juin 1976 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888372", "@numtexte": "76-539", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-06-22" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006316987", "@num": "20", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 20 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006316989", "@num": "67", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000002293445", "@num": "67", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 67, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006317018", "@num": "3", "#text": "Loi n° 77-616 du 16 juin 1977 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704664", "@numtexte": "77-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-16" }, { "@id": "JORFTEXT000000704664", "#text": "Loi n°77-616 du 16 juin 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000704664", "@numtexte": "77-616", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-16" }, { "@id": "JORFTEXT000000503412", "#text": "Décret n°77-1148 du 6 octobre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000503412", "@numtexte": "77-1148", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-10-06" }, { "@id": "JORFTEXT000000704549", "#text": "Loi n°77-1467 du 30 décembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000002080575", "@num": "16", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001493774", "@num": "74", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 74, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001883942", "@num": "76", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 76, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@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": "JORFTEXT000000886764", "#text": "Loi n°80-10 du 10 janvier 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001496207", "@num": "4", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000885201", "#text": "Décret n°87-1154 du 31 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000885201", "@nortexte": "ECOX8798705D", "@numtexte": "87-1154", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000498515", "#text": "Arrêté du 22 novembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000498515", "@nortexte": "INTB8800445A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-11-22" }, { "@id": "JORFTEXT000000336188", "#text": "Décret n°89-801 du 27 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFARTI000002075906", "@num": "1", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFTEXT000000714918", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000714918", "@nortexte": "INTB9000008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-09" }, { "@id": "JORFTEXT000000168731", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000168731", "@nortexte": "MDIB9000007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-08-27" }, { "@id": "JORFTEXT000000716589", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000716589", "@nortexte": "MDIK9000003A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-08-16" }, { "@id": "JORFTEXT000000356554", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000356554", "@nortexte": "INTB9100373A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-26" }, { "@id": "JORFTEXT000000538726", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000538726", "@nortexte": "INTB9100372A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-26" }, { "@id": "JORFTEXT000000301206", "#text": "Arrêté du 14 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000301206", "@nortexte": "INTB9300702A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-14" }, { "@id": "JORFTEXT000000713102", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000713102", "@nortexte": "INTB9400160A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-22" }, { "@id": "JORFTEXT000000550673", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000550673", "@nortexte": "INTB9500063A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-24" }, { "@id": "JORFTEXT000000170658", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000170658", "@nortexte": "FPPA9610076A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-14" }, { "@id": "JORFTEXT000000201074", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000201074", "@nortexte": "FPPA9710102A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-15" }, { "@id": "JORFTEXT000000569853", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000569853", "@nortexte": "INTB9700480A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-10-21" }, { "@id": "JORFTEXT000000570261", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000570261", "@nortexte": "INTB9700601A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-16" }, { "@id": "JORFTEXT000000329879", "#text": "Décision Européenne du 23 juillet 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000329879", "@typelien": "MODIFIE", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1975-07-23" }, { "@id": "JORFTEXT000000607119", "#text": "Décret2004-1164", "@sens": "cible", "@cidtexte": "JORFTEXT000000607119", "@nortexte": "PMEA0420016D", "@numtexte": "2004-1164", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGITEXT000035968381", "#text": "Décret n°2017-1522 du 2 novembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035967026", "@nortexte": "INTD1705817D", "@numtexte": "2017-1522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-11-02" }, { "@id": "JORFTEXT000035967026", "#text": "Décret n°2017-1522 du 2 novembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035967026", "@nortexte": "INTD1705817D", "@numtexte": "2017-1522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-11-02" }, { "@id": "JORFARTI000037421624", "#text": "Décision n°2018-733 QPC du 21 septembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037421623", "@nortexte": "CSCX1825801S", "@numtexte": "2018-733 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-09-21" }, { "@id": "JORFARTI000037637262", "#text": "Décision n°2018-277 L du 22 novembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037637261", "@nortexte": "CSCX1832076S", "@numtexte": "2018-277 L", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-11-22" }, { "@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": "LEGIARTI000006312040", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315566", "@num": "L265", "#text": "Livre des procédures fiscales - art. L265 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 75-678 du 29 juillet 1975", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT DIRECT", "PATENTE", "TAXE PROFESSIONNELLE", "APCM", "APCMA", "GAZ", "PRODUCTION", "TRANSPORT", "DISTRIBUTION", "STOCKAGE" ] }, "TITREFULL": "Loi n° 75-678 du 29 juillet 1975 supprimant la patente et instituant une taxe professionnelle (1)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000888299", "NUM": "75-678", "DATE_PUBLI": "1975-07-31", "DATE_TEXTE": "1975-07-29", "ORIGINE_PUBLI": "JORF du 31 juillet 1975", "PAGE_DEB_PUBLI": 7763, "PAGE_FIN_PUBLI": 7766 } }, "META_COMMUN": { "ID": "JORFTEXT000000888299", "URL": "texte/version/JORF/TEXT/00/00/00/88/82/JORFTEXT000000888299.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX975678" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000888299", "cible": true, "cidtexte": "JORFTEXT000000704664", "id": "JORFTEXT000000704664", "typelien": "MODIFIE" } ], "textelr": { "JORFTEXT000000704664": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000704664", "NUM": "77-616", "DATE_PUBLI": "1977-06-17", "DATE_TEXTE": "1977-06-16", "ORIGINE_PUBLI": "JORF du 17 juin 1977", "PAGE_DEB_PUBLI": 3277, "PAGE_FIN_PUBLI": 3300 } }, "META_COMMUN": { "ID": "JORFTEXT000000704664", "URL": "texte/struct/JORF/TEXT/00/00/00/70/46/JORFTEXT000000704664.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX977616" } }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000704664", "@fin": "2999-01-01", "@num": "77-616", "@debut": "2999-01-01" } }, { "@etat": "ABROGE", "LIEN_TXT": { "@id": "LEGITEXT000006068590", "@fin": "2022-02-16", "@num": "77-616", "@debut": "1977-06-17" } } ] } }, "JORFTEXT000000888299": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000888299", "NUM": "75-678", "DATE_PUBLI": "1975-07-31", "DATE_TEXTE": "1975-07-29", "ORIGINE_PUBLI": "JORF du 31 juillet 1975", "PAGE_DEB_PUBLI": 7763, "PAGE_FIN_PUBLI": 7766 } }, "META_COMMUN": { "ID": "JORFTEXT000000888299", "URL": "texte/struct/JORF/TEXT/00/00/00/88/82/JORFTEXT000000888299.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX975678" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000001883668", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002480425", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001691564", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002480426", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001118179", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001691565", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000888299", "@fin": "2999-01-01", "@num": "75-678", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000006068530", "@fin": "2999-01-01", "@num": "75-678", "@debut": "1975-07-31" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000000704664", "liens_entrants": true }