{ "texte_version": { "LEGITEXT000005618748": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "PERIME", "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000188107", "#text": "Décret 95-609 1995-05-06", "@sens": "source", "@cidtexte": "JORFTEXT000000188107", "@nortexte": "MCCB9500147D", "@numtexte": "95-609", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "JORFTEXT000000398409", "#text": "Arrêté du 4 janvier 2000, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000398409", "@nortexte": "MCCB9900822A", "@typelien": "PEREMPTION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-01-04" } ] }, "TITRE": "Arrêté du 6 mai 1995", "DATE_FIN": "2000-01-06", "TITREFULL": "Arrêté du 6 mai 1995 relatifs à la taxe parafiscale sur les spectacles", "DATE_DEBUT": "1995-05-07" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000553620", "NOR": "MCCB9500148A", "DATE_PUBLI": "2999-01-01", "DATE_TEXTE": "1995-05-06", "NUM_SEQUENCE": 0, "PAGE_DEB_PUBLI": 0, "PAGE_FIN_PUBLI": 0, "DERNIERE_MODIFICATION": "2000-01-06" } }, "META_COMMUN": { "ID": "LEGITEXT000005618748", "URL": "texte/version/LEGI/TEXT/00/00/05/61/87/LEGITEXT000005618748.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI", "ANCIEN_ID": "FBIOF" } }, "VISAS": { "CONTENU": "
Le ministre de l'économie, le ministre de la culture et de la francophonie et le ministre du budget,
\n
Vu le décret n° 95-609 du 6 mai 1995 relatif à la taxe parafiscale sur les spectacles,
" }, "SIGNATAIRES": { "CONTENU": "Le ministre de la culture et de la francophonie,
\n JACQUES TOUBON
\n Le ministre de l'économie,
\n EDMOND ALPHANDÉRY
\n Le ministre du budget,
\n NICOLAS SARKOZY
" } }, "JORFTEXT000000188107": { "SM": { "CONTENU": "ABROGATION DU DECRET 90171 DU 21-02-1990.
INSTITUTION JUSQU'AU 31-12-1999 D'UNE TAXE PARAFISCALE DESTINEE A FINANCER DES ACTIONS DE SOUTIEN AUX THEATRES PRIVES ET AUX VARIETES.
DEFINITION DES SPECTACLES ASSUJETTIS.LE TEXTE CONSERVE LE PRINCIPE DE LA PERCEPTION PAR L'UNE OU L'AUTRE DES ASSOCIATIONS DE SOUTIEN AUX THEATRES OU AUX VARIETES SELON LE CRITERE DE LA VOCATION PRINCIPALE DU LIEU.
LE DECRET RENVOIE A UN ARRETE CONJOINT DES MINISTRES CHARGES DE LA CULTURE,DE L'ECONOMIE ET DU BUDGET LA DEFINITION DES SPECTACLES D'ART DRAMATIQUE,LYRIQUE OU CHOREGRAPHIQUE ET DES SPECTACLES ET CONCERTS DE VARIETES.
EN CE QUI CONCERNE LE REGIME DES EXONERATIONS,LA SEULE MODIFICATION PROPOSEE CONCERNE LES ETABLISSEMENTS OU LES CONSOMMATIONS REVETENT UN CARACTERE OBLIGATOIRE.
POUR REMEDIER AUX DIFFICULTES RENCONTREES POUR L'IDENTIFICATION DE L'ASSOCIATION DE SOUTIEN QUI DOIT PERCEVOIR LE MONTANT DE LA TAXE DANS LE CAS DE SPECTACLES FAISANT APPEL A PLUSIEURS GENRES ARTISTIQUES,UNE COMMISSION CREEE PAR ARRETE DU MINISTRE CHARGE DE LA CULTURE,COMPOSEE DE REPRESENTANTS DE L'ETAT ET DES ASSOCIATIONS INTERESSEES EST CONSTITUEE.
APPLICATION DE L'ART. 4 DE L'ORDONNANCE 592 DU 02-01-1959." }, "ABRO": { "CONTENU": "Texte totalement abrogé" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n°59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000348759", "#text": "Décret n°90-171 du 21 février 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000348759", "@nortexte": "MCCB9000006D", "@numtexte": "90-171", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-21" }, { "@id": "JORFTEXT000000553620", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553620", "@nortexte": "MCCB9500148A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-06" }, { "@id": "JORFTEXT000000736342", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000736342", "@nortexte": "MCCB9500149A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-06" }, { "@id": "LEGITEXT000005618748", "#text": "Arrêté du 6 mai 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000553620", "@nortexte": "MCCB9500148A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-06" }, { "@id": "LEGITEXT000005618653", "#text": "Arrêté du 6 mai 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736342", "@nortexte": "MCCB9500149A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006332674", "@num": "1", "#text": "Arrêté du 6 mai 1995 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553620", "@nortexte": "MCCB9500148A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006332676", "@num": "1", "#text": "Arrêté du 6 mai 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736342", "@nortexte": "MCCB9500149A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006332676", "@num": "1", "#text": "Arrêté du 6 mai 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736342", "@nortexte": "MCCB9500149A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006332677", "@num": "2", "#text": "Arrêté du 6 mai 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736342", "@nortexte": "MCCB9500149A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006332678", "@num": "3", "#text": "Arrêté du 6 mai 1995 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563627", "@nortexte": "MCCG9600617A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006333065", "@num": "2", "#text": "Arrêté du 22 novembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563627", "@nortexte": "MCCG9600617A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006333067", "@num": "3", "#text": "Arrêté du 22 novembre 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563627", "@nortexte": "MCCG9600617A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006333068", "@num": "4", "#text": "Arrêté du 22 novembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563627", "@nortexte": "MCCG9600617A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006333069", "@num": "5", "#text": "Arrêté du 22 novembre 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563627", "@nortexte": "MCCG9600617A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006331131", "@num": "9", "#text": "Décret n°2000-1 du 4 janvier 2000 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398408", "@nortexte": "MCCB9900821D", "@numtexte": "2000-1", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "JORFTEXT000000398408", "#text": "Décret2000-1", "@sens": "cible", "@cidtexte": "JORFTEXT000000398408", "@nortexte": "MCCB9900821D", "@numtexte": "2000-1", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" } ] }, "TITRE": "Décret n°95-609 du 6 mai 1995", "MCS_TXT": { "MC": [ "CULTURE", "IMPOT", "TAXE", "PARAFISCALITE", "TAXE PARAFISCALE", "TAXE PARAFISCALE SUR LES SPECTACLES", "SPECTACLE", "THEATRE PRIVE", "VARIETE", "SOUTIEN FINANCIER", "ASSOCIATION DE SOUTIEN", "FINANCEMENT", "EXONERATION", "CONDITION REQUISE", "COMMISSION", "CREATION" ] }, "MINISTERE": "MINISTERE DE LA CULTURE ET DE LA FRANCOPHONIE", "TITREFULL": "Décret no 95-609 du 6 mai 1995 relatif à la taxe parafiscale sur les spectacles" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000188107", "NOR": "MCCB9500147D", "NUM": "95-609", "DATE_PUBLI": "1995-05-07", "DATE_TEXTE": "1995-05-06", "ORIGINE_PUBLI": "JORF n°108 du 7 mai 1995", "PAGE_DEB_PUBLI": 7540, "PAGE_FIN_PUBLI": 19950507 } }, "META_COMMUN": { "ID": "JORFTEXT000000188107", "URL": "texte/version/JORF/TEXT/00/00/00/18/81/JORFTEXT000000188107.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX995609" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie, du ministre de la culture et de la francophonie et du ministre du budget,
Vu l'ordonnance no 59-2 du 2 janvier 1959 portant loi organique relative aux lois de finances, notamment son article 4, ensemble le décret no 80-854 du 30 octobre 1980 relatif aux taxes parafiscales;
Vu le code général des impôts;
Vu le titre II du livre III de la première partie du code de la propriété intellectuelle;
Vu l'ordonnance no 45-2339 du 13 octobre 1945 modifiée relative aux spectacles;
Vu le décret no 53-1253 du 19 décembre 1953 relatif à l'organisation des spectacles amateurs et leurs rapports avec les entreprises de spectacles professionnelles;
Le Conseil d'Etat (section de l'intérieur) entendu,
Décrète:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 6 mai 1995.
\n

EDOUARD BALLADUR

Par le Premier ministre:

Le ministre de la culture et de la francophonie,
JACQUES TOUBON

Le ministre de l'économie,

EDMOND ALPHANDERY

Le ministre du budget,
NICOLAS SARKOZY" } }, "JORFTEXT000000398409": { "SM": { "CONTENU": "Application de l'article 2 du décret n° 2000-1 du 4 janvier 2000." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005618748", "#text": "Arrêté du 6 mai 1995 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553620", "@nortexte": "MCCB9500148A", "@typelien": "PEREMPTION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006332674", "@num": "1", "#text": "Arrêté du 6 mai 1995 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553620", "@nortexte": "MCCB9500148A", "@typelien": "PEREMPTION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006332672", "@num": "2", "#text": "Arrêté du 6 mai 1995 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553620", "@nortexte": "MCCB9500148A", "@typelien": "PEREMPTION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-06" }, { "@id": "JORFTEXT000000398408", "#text": "Décret n° 2000-1 du 4 janvier 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398408", "@nortexte": "MCCB9900821D", "@numtexte": "2000-1", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" } ] }, "TITRE": "Arrêté du 4 janvier 2000", "MCS_TXT": { "MC": [ "CULTURE", "IMPOT", "TAXE", "PARAFISCALITE", "TAXE PARAFISCALE", "SPECTACLE", "THEATRE PRIVE", "VARIETE", "SOUTIEN FINANCIER", "ASSOCIATION DE SOUTIEN", "FINANCEMENT", "EXONERATION", "TAUX" ] }, "MINISTERE": "MINISTERE DE LA CULTURE ET DE LA COMMUNICATION", "TITREFULL": "Arrêté du 4 janvier 2000 relatif à la taxe parafiscale sur les spectacles" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000398409", "NOR": "MCCB9900822A", "DATE_PUBLI": "2000-01-05", "DATE_TEXTE": "2000-01-04", "NUM_PARUTION": 3, "NUM_SEQUENCE": 25, "ORIGINE_PUBLI": "JORF n°3 du 5 janvier 2000", "PAGE_DEB_PUBLI": 199, "PAGE_FIN_PUBLI": 200 } }, "META_COMMUN": { "ID": "JORFTEXT000000398409", "URL": "texte/version/JORF/TEXT/00/00/00/39/84/JORFTEXT000000398409.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AT0000105P25" } }, "VISAS": { "CONTENU": "

Le ministre de l'économie, des finances et de l'industrie et la ministre de la culture et de la communication,

Vu le décret no 2000-1 du 4 janvier 2000 relatif à la taxe parafiscale sur les spectacles,

Arrêtent :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 4 janvier 2000.

La ministre de la culture et de la communication,

Catherine Trautmann

Le ministre de l'économie,

des finances et de l'industrie,

Christian Sautter

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000188107", "cible": true, "cidtexte": "JORFTEXT000000553620", "id": "LEGITEXT000005618748", "typelien": "TXT_SOURCE" }, { "texte_version_id": "JORFTEXT000000398409", "cible": true, "cidtexte": "JORFTEXT000000553620", "id": "LEGITEXT000005618748", "typelien": "PEREMPTION" } ], "textelr": { "JORFTEXT000000188107": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000188107", "NOR": "MCCB9500147D", "NUM": "95-609", "DATE_PUBLI": "1995-05-07", "DATE_TEXTE": "1995-05-06", "ORIGINE_PUBLI": "JORF n°108 du 7 mai 1995", "PAGE_DEB_PUBLI": 7540, "PAGE_FIN_PUBLI": 19950507 } }, "META_COMMUN": { "ID": "JORFTEXT000000188107", "URL": "texte/struct/JORF/TEXT/00/00/00/18/81/JORFTEXT000000188107.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX995609" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000001011759", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001784605", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001973303", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001783944", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001592654", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001206058", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001732012", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001538094", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001206059", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000188107", "@fin": "2999-01-01", "@num": "95-609", "@debut": "2999-01-01" } }, { "@etat": "ABROGE", "LIEN_TXT": { "@id": "LEGITEXT000005618699", "@fin": "2000-01-05", "@num": "95-609", "@debut": "1995-05-07" } } ] } }, "JORFTEXT000000398409": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000398409", "NOR": "MCCB9900822A", "DATE_PUBLI": "2000-01-05", "DATE_TEXTE": "2000-01-04", "NUM_PARUTION": 3, "NUM_SEQUENCE": 25, "ORIGINE_PUBLI": "JORF n°3 du 5 janvier 2000", "PAGE_DEB_PUBLI": 199, "PAGE_FIN_PUBLI": 200 } }, "META_COMMUN": { "ID": "JORFTEXT000000398409", "URL": "texte/struct/JORF/TEXT/00/00/00/39/84/JORFTEXT000000398409.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AT0000105P25" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000001248265", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001902675", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001516852", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002414357", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001633842", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002213862", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002022516", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000398409", "@fin": "2999-01-01", "@debut": "2999-01-01" } }, { "@etat": "PERIME", "LIEN_TXT": { "@id": "LEGITEXT000005628977", "@fin": "2004-12-31", "@debut": "2000-01-05" } } ] } }, "LEGITEXT000005618748": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000553620", "NOR": "MCCB9500148A", "DATE_PUBLI": "2999-01-01", "DATE_TEXTE": "1995-05-06", "NUM_SEQUENCE": 0, "PAGE_DEB_PUBLI": 0, "PAGE_FIN_PUBLI": 0, "DERNIERE_MODIFICATION": "2000-01-06" } }, "META_COMMUN": { "ID": "LEGITEXT000005618748", "URL": "texte/struct/LEGI/TEXT/00/00/05/61/87/LEGITEXT000005618748.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI", "ANCIEN_ID": "FBIOF" } }, "STRUCT": { "LIEN_ART": [ { "@id": "LEGIARTI000006332674", "@fin": "2000-01-06", "@num": "1", "@etat": "PERIME", "@debut": "1995-05-07", "@origine": "LEGI" }, { "@id": "LEGIARTI000006332672", "@fin": "2000-01-06", "@num": "2", "@etat": "PERIME", "@debut": "1995-05-07", "@origine": "LEGI" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000553620", "@fin": "2999-01-01", "@debut": "2999-01-01" } }, { "@etat": "PERIME", "LIEN_TXT": { "@id": "LEGITEXT000005618748", "@fin": "2000-01-06", "@debut": "1995-05-07" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "LEGITEXT000005618748", "liens_entrants": true }