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Il est institué en faveur des communes une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 1980, le montant de cette imposition forfaitaire est fixé à 1.000 F pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 2.000 F pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.
\n
L'imposition prévue au premier alinéa est établie et recouvrée comme en matière de contributions directes. Les éléments imposables sont déclarés avant le 1er janvier de l'année d'imposition (1) (2).
\n
(1) Disposition applicable à partir de 1980.
\n
(2) Montants fixés pour 1981 à 1.200 F en ce qui concerne les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 2.400 F en ce qui concerne les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts (arrêté du 29 janvier 1981).
" } }, "LEGIARTI000006306287": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306287", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306287.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1519ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1981-01-29", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 2002-12-24 6F-2-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": 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"@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619064", "@fin": "2009-04-10", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548902", "@fin": "2010-05-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202156", "@fin": "2011-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381382", "@fin": "2011-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188885", "@fin": "2012-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842028", "@fin": "2013-06-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517701", "@fin": "2014-02-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447762", "@fin": "2014-05-30", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042726", "@fin": "2015-06-06", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué en faveur des communes une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2002, le montant de cette imposition forfaitaire est fixé à 1 203 euros pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 2 406 euros pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.
\n
L'imposition prévue au premier alinéa est établie et recouvrée comme en matière de contributions directes. Les éléments imposables sont déclarés avant le 1er janvier de l'année d'imposition.
" } }, "LEGIARTI000006306288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306288", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306288.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1519ABXXXXXAC" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1719 2005-12-30 art. 96 II Finances pour 2006 :
\n dispositions applicables aux impositions établies à compter du 1er janvier 2007.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322518", "@num": "96", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 96 (V) JORF 31 décembre 2005 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGITEXT000023404549", "#text": "Arrêté du 28 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023404551", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000025090579", "#text": "Arrêté du 28 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025090584", "@num": "1", "#text": "Arrêté du 28 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910501", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179819", "@fin": "2999-01-01", "#text": "B : Imposition forfaitaire sur les pylônes", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306286", "@fin": "2001-12-29", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306287", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306288", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306289", "@fin": "2008-04-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619064", "@fin": "2009-04-10", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548902", "@fin": "2010-05-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202156", "@fin": "2011-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381382", "@fin": "2011-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188885", "@fin": "2012-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842028", "@fin": "2013-06-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517701", "@fin": "2014-02-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447762", "@fin": "2014-05-30", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042726", "@fin": "2015-06-06", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2002, le montant de cette imposition forfaitaire est fixé à 1 203 euros pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 2 406 euros pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.
\n
L'imposition prévue au premier alinéa est perçue au profit des communes. Elle peut toutefois être perçue au profit d'un établissement public de coopération intercommunale à fiscalité propre, sur délibérations concordantes de cet établissement et de la commune membre sur le territoire de laquelle sont situés les pylônes. Ces délibérations sont prises dans les conditions prévues au I de l'article 1639 A bis.
\n
L'imposition prévue au premier alinéa est établie et recouvrée comme en matière de contributions directes. Les éléments imposables sont déclarés avant le 1er janvier de l'année d'imposition.
" } }, "LEGIARTI000006306289": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306289", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306289.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1519ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2006-12-27 art. 1 JORF 30 décembre 2006", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006338606", "@num": "28", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 28 (V) JORF 11 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGITEXT000023404549", "#text": "Arrêté du 28 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023404551", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000025090579", "#text": "Arrêté du 28 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025090584", "@num": "1", "#text": "Arrêté du 28 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910501", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179819", "@fin": "2999-01-01", "#text": "B : Imposition forfaitaire sur les pylônes", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306286", "@fin": "2001-12-29", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306287", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306288", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306289", "@fin": "2008-04-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619064", "@fin": "2009-04-10", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548902", "@fin": "2010-05-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202156", "@fin": "2011-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381382", "@fin": "2011-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188885", "@fin": "2012-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842028", "@fin": "2013-06-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517701", "@fin": "2014-02-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447762", "@fin": "2014-05-30", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042726", "@fin": "2015-06-06", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2007, le montant de cette imposition forfaitaire est fixé à 1 575 euros pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 3 150 euros pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.
\n
L'imposition prévue au premier alinéa est perçue au profit des communes. Elle peut toutefois être perçue au profit d'un établissement public de coopération intercommunale à fiscalité propre, sur délibérations concordantes de cet établissement et de la commune membre sur le territoire de laquelle sont situés les pylônes. Ces délibérations sont prises dans les conditions prévues au I de l'article 1639 A bis.
\n
L'imposition prévue au premier alinéa est établie et recouvrée comme en matière de contributions directes. Les éléments imposables sont déclarés avant le 1er janvier de l'année d'imposition.
" } }, "LEGIARTI000018619064": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018619064", "URL": "article/LEGI/ARTI/00/00/18/61/90/LEGIARTI000018619064.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 28 de la loi n° 80-10 du 10 janvier 1980 et de l'article 1er de l'arrêté du 18 janvier 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGITEXT000023404549", "#text": "Arrêté du 28 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023404551", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000025090579", "#text": "Arrêté du 28 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025090584", "@num": "1", "#text": "Arrêté du 28 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910501", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179819", "@fin": "2999-01-01", "#text": "B : Imposition forfaitaire sur les pylônes", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306286", "@fin": "2001-12-29", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306287", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306288", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306289", "@fin": "2008-04-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619064", "@fin": "2009-04-10", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548902", "@fin": "2010-05-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202156", "@fin": "2011-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381382", "@fin": "2011-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188885", "@fin": "2012-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842028", "@fin": "2013-06-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517701", "@fin": "2014-02-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447762", "@fin": "2014-05-30", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042726", "@fin": "2015-06-06", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2008, le montant de cette imposition forfaitaire est fixé à 1 634 euros pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 3 268 euros pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

L'imposition prévue au premier alinéa est perçue au profit des communes. Elle peut toutefois être perçue au profit d'un établissement public de coopération intercommunale à fiscalité propre, sur délibérations concordantes de cet établissement et de la commune membre sur le territoire de laquelle sont situés les pylônes. Ces délibérations sont prises dans les conditions prévues au I de l'article 1639 A bis.\n

L'imposition prévue au premier alinéa est établie et recouvrée comme en matière de contributions directes. Les éléments imposables sont déclarés avant le 1er janvier de l'année d'imposition.

" } }, "LEGIARTI000020548902": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020548902", "URL": "article/LEGI/ARTI/00/00/20/54/89/LEGIARTI000020548902.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 28 de la loi n° 80-10 du 10 janvier 1980 et l'article 1er de l'arrêté du 16 janvier 2009.

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bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179819", "@fin": "2999-01-01", "#text": "B : Imposition forfaitaire sur les pylônes", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { 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"LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": 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Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2009, le montant de cette imposition forfaitaire est fixé à 1 702 euros pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 3 404 euros pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

" } }, "LEGIARTI000022202156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022202156", "URL": "article/LEGI/ARTI/00/00/22/20/21/LEGIARTI000022202156.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 28 de la loi n° 80-10 du 10 janvier 1980 et de l'article 1er de l'arrêté du 31 décembre 2009.

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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2010, le montant de cette imposition forfaitaire est fixé à 1 824 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 3 647 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

" } }, "LEGIARTI000023381382": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023381382", "URL": "article/LEGI/ARTI/00/00/23/38/13/LEGIARTI000023381382.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 28 de la loi n° 80-10 du 10 janvier 1980 et de l'article 1er de l'arrêté du 31 décembre 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000023347067", "@num": "108", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 108 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000023404549", "#text": "Arrêté du 28 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023404551", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000025090579", "#text": "Arrêté du 28 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025090584", "@num": "1", "#text": "Arrêté du 28 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910501", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179819", "@fin": "2999-01-01", "#text": "B : Imposition forfaitaire sur les pylônes", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306286", "@fin": "2001-12-29", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306287", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306288", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306289", "@fin": "2008-04-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619064", "@fin": "2009-04-10", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548902", "@fin": "2010-05-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202156", "@fin": "2011-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381382", "@fin": "2011-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188885", "@fin": "2012-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842028", "@fin": "2013-06-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517701", "@fin": "2014-02-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447762", "@fin": "2014-05-30", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042726", "@fin": "2015-06-06", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

\n
\n

" } }, "LEGIARTI000024188885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024188885", "URL": "article/LEGI/ARTI/00/00/24/18/88/LEGIARTI000024188885.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 28 de la loi n° 80-10 du 10 janvier 1980 et de l'article 1er de l'arrêté du 28 décembre 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGITEXT000023404549", "#text": "Arrêté du 28 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023404551", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGITEXT000025090579", "#text": "Arrêté du 28 décembre 2011 (V)", "@sens": "cible", "@cidtexte": 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"TITRE_TM": [ { "@id": "LEGISCTA000006179819", "@fin": "2999-01-01", "#text": "B : Imposition forfaitaire sur les pylônes", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306289", "@fin": "2008-04-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619064", "@fin": "2009-04-10", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548902", "@fin": "2010-05-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202156", "@fin": "2011-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381382", "@fin": "2011-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188885", "@fin": "2012-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842028", "@fin": "2013-06-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517701", "@fin": "2014-02-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447762", "@fin": "2014-05-30", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042726", "@fin": "2015-06-06", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2011, le montant de cette imposition forfaitaire est fixé à 1 914 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 3 827 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

\n
\n

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

\n
\n

" } }, "LEGIARTI000025842028": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-06-07", "DATE_DEBUT": "2012-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000025842028", "URL": "article/LEGI/ARTI/00/00/25/84/20/LEGIARTI000025842028.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 28 de la loi n° 80-10 du 10 janvier 1980 et de l'article 1er de l'arrêté du 28 décembre 2011.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGITEXT000023404549", "#text": "Arrêté du 28 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023404551", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000025090579", "#text": "Arrêté du 28 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025090584", "@num": "1", "#text": "Arrêté du 28 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025819140", "@num": "1", "#text": "Décret n°2012-653 du 4 mai 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025803650", "@nortexte": "EFIE1209360D", "@numtexte": "2012-653", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910501", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179819", "@fin": "2999-01-01", "#text": "B : Imposition forfaitaire sur les pylônes", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306286", "@fin": "2001-12-29", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306287", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306288", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306289", "@fin": "2008-04-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619064", "@fin": "2009-04-10", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548902", "@fin": "2010-05-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202156", "@fin": "2011-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381382", "@fin": "2011-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188885", "@fin": "2012-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842028", "@fin": "2013-06-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517701", "@fin": "2014-02-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447762", "@fin": "2014-05-30", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042726", "@fin": "2015-06-06", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2012, le montant de cette imposition forfaitaire est fixé à 2 002 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 4 002 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

" } }, "LEGIARTI000027517701": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-02-01", "DATE_DEBUT": "2013-06-07" } }, "META_COMMUN": { "ID": "LEGIARTI000027517701", "URL": "article/LEGI/ARTI/00/00/27/51/77/LEGIARTI000027517701.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 28 de la loi n° 80-10 du 10 janvier 1980.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGITEXT000023404549", "#text": "Arrêté du 28 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023404551", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000025090579", "#text": "Arrêté du 28 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025090584", "@num": "1", "#text": "Arrêté du 28 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000027507241", "@num": "1", "#text": "Décret n°2013-463\n du 3 juin 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027506377", "@nortexte": "EFIE1308352D", "@numtexte": "2013-463", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-03" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910501", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": 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"LIEN_ART": { "@id": "LEGIARTI000006306289", "@fin": "2008-04-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619064", "@fin": "2009-04-10", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548902", "@fin": "2010-05-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202156", "@fin": "2011-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381382", "@fin": "2011-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188885", "@fin": "2012-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": 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"2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2013, le montant de cette imposition forfaitaire est fixé à 2 076 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 4 149 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

" } }, "LEGIARTI000028447762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2014-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447762", "URL": "article/LEGI/ARTI/00/00/28/44/77/LEGIARTI000028447762.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Conformément à l'article 20 XXIII de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article 1519 A, dans leur rédaction issue de la présente loi, s'appliquent aux déclarations souscrites à compter du 1er février 2014." }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGITEXT000023404549", "#text": "Arrêté du 28 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023404551", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000025090579", "#text": "Arrêté du 28 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025090584", "@num": "1", "#text": "Arrêté du 28 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000028428499", "@num": "20", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", 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VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306286", "@fin": "2001-12-29", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306287", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306288", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306289", "@fin": "2008-04-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619064", "@fin": "2009-04-10", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548902", "@fin": "2010-05-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202156", "@fin": "2011-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381382", "@fin": "2011-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188885", "@fin": "2012-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842028", "@fin": "2013-06-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517701", "@fin": "2014-02-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": 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"LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

\n
\n

L'imposition est déclarée par voie électronique et liquidée :

\n
\n

1° Pour les redevables de la taxe sur la valeur ajoutée, sur l'annexe à la déclaration mentionnée au 1 de l'article 287 déposée au titre du mois de mars ou du premier trimestre de l'année au titre de laquelle l'imposition est due ;

\n
\n

2° Pour les personnes non redevables de la taxe sur la valeur ajoutée, sur l'annexe à la déclaration prévue au 1 du même article 287 déposée auprès du service chargé du recouvrement dont relève leur siège ou principal établissement au plus tard le 25 avril de l'année au cours de laquelle l'imposition est due.

\n
\n

La déclaration comporte notamment la liste par département des communes d'implantation des pylônes avec en regard de chacune d'elles :

\n
\n

a) L'indication du nombre de pylônes taxés, en distinguant selon qu'ils supportent des lignes d'une tension comprise entre 200 et 350 kilovolts ou d'une tension supérieure à 350 kilovolts ;

\n
\n

b) Le produit total revenant à chaque commune et à chaque département ainsi que le produit net total de l'imposition.

\n
\n

L'imposition est acquittée lors du dépôt de la déclaration. Elle est recouvrée et contrôlée selon les procédures et sous les mêmes sanctions, garanties et privilèges que les taxes sur le chiffre d'affaires. Les réclamations sont présentées, instruites et jugées selon les règles applicables à ces taxes.

\n
\n

Le reversement du produit de l'imposition aux bénéficiaires mentionnés au deuxième alinéa intervient avant le 31 décembre de l'année en cours. Les erreurs ou omissions qui feraient l'objet d'une régularisation après le reversement aux bénéficiaires sont soustraites ou ajoutées aux montants reversés au titre de la période suivante.

\n
" } }, "LEGIARTI000029042726": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029042726", "URL": "article/LEGI/ARTI/00/00/29/04/27/LEGIARTI000029042726.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 28 de la loi n° 80-10 du 10 janvier 1980.

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Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2014, le montant de cette imposition forfaitaire est fixé à 2 146 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 4 289 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

L'imposition est déclarée par voie électronique et liquidée :

La déclaration comporte notamment la liste par département des communes d'implantation des pylônes avec en regard de chacune d'elles :

a) L'indication du nombre de pylônes taxés, en distinguant selon qu'ils supportent des lignes d'une tension comprise entre 200 et 350 kilovolts ou d'une tension supérieure à 350 kilovolts ;

b) Le produit total revenant à chaque commune et à chaque département ainsi que le produit net total de l'imposition.

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Modifications effectuées en conséquence de l'article 28 de la loi n° 80-10 du 10 janvier 1980.

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"LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2015, le montant de cette imposition forfaitaire est fixé à 2 198 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 4 393 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

\n
\n

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

\n
\n

L'imposition est déclarée par voie électronique et liquidée :

\n
\n

La déclaration comporte notamment la liste par département des communes d'implantation des pylônes avec en regard de chacune d'elles :

\n
\n

a) L'indication du nombre de pylônes taxés, en distinguant selon qu'ils supportent des lignes d'une tension comprise entre 200 et 350 kilovolts ou d'une tension supérieure à 350 kilovolts ;

\n
\n

b) Le produit total revenant à chaque commune et à chaque département ainsi que le produit net total de l'imposition.

\n
\n

" } }, "LEGIARTI000032701203": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-05", "DATE_DEBUT": "2016-06-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032701203", "URL": "article/LEGI/ARTI/00/00/32/70/12/LEGIARTI000032701203.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 28 de la loi n° 80-10 du 10 janvier 1980.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGITEXT000023404549", "#text": "Arrêté du 28 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023404551", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000025090579", "#text": "Arrêté du 28 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025090584", "@num": "1", "#text": "Arrêté du 28 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000032679365", "@num": "1", "#text": "Décret n°2016-775 du 10 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032677037", "@nortexte": "FCPE1607428D", "@numtexte": "2016-775", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910501", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179819", "@fin": "2999-01-01", "#text": "B : Imposition forfaitaire sur les pylônes", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306286", "@fin": "2001-12-29", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306287", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306288", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306289", "@fin": "2008-04-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619064", "@fin": "2009-04-10", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548902", "@fin": "2010-05-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202156", "@fin": "2011-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381382", "@fin": "2011-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188885", "@fin": "2012-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842028", "@fin": "2013-06-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517701", "@fin": "2014-02-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447762", "@fin": "2014-05-30", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042726", "@fin": "2015-06-06", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2016, le montant de cette imposition forfaitaire est fixé à 2 254 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 4 504 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

L'imposition est déclarée par voie électronique et liquidée :

La déclaration comporte notamment la liste par département des communes d'implantation des pylônes avec en regard de chacune d'elles :

a) L'indication du nombre de pylônes taxés, en distinguant selon qu'ils supportent des lignes d'une tension comprise entre 200 et 350 kilovolts ou d'une tension supérieure à 350 kilovolts ;

b) Le produit total revenant à chaque commune et à chaque département ainsi que le produit net total de l'imposition.

" } }, "LEGIARTI000034596678": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-23", "DATE_DEBUT": "2017-05-05" } }, "META_COMMUN": { "ID": "LEGIARTI000034596678", "URL": "article/LEGI/ARTI/00/00/34/59/66/LEGIARTI000034596678.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 28 de la loi n° 80-10 du 10 janvier 1980.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGITEXT000023404549", "#text": "Arrêté du 28 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023404551", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000025090579", "#text": "Arrêté du 28 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025090584", "@num": "1", "#text": "Arrêté du 28 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000034568256", "@num": "1", "#text": "Décret n°2017-698 du 2 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034566359", "@nortexte": "ECFE1707045D", "@numtexte": "2017-698", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910501", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179819", "@fin": "2999-01-01", "#text": "B : Imposition forfaitaire sur les pylônes", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306286", "@fin": "2001-12-29", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306287", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306288", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306289", "@fin": "2008-04-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619064", "@fin": "2009-04-10", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548902", "@fin": "2010-05-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202156", "@fin": "2011-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381382", "@fin": "2011-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188885", "@fin": "2012-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842028", "@fin": "2013-06-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517701", "@fin": "2014-02-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447762", "@fin": "2014-05-30", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042726", "@fin": "2015-06-06", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2017, le montant de cette imposition forfaitaire est fixé à 2 318 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 4 631 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

L'imposition est déclarée par voie électronique et liquidée :

La déclaration comporte notamment la liste par département des communes d'implantation des pylônes avec en regard de chacune d'elles :

a) L'indication du nombre de pylônes taxés, en distinguant selon qu'ils supportent des lignes d'une tension comprise entre 200 et 350 kilovolts ou d'une tension supérieure à 350 kilovolts ;

b) Le produit total revenant à chaque commune et à chaque département ainsi que le produit net total de l'imposition.

" } }, "LEGIARTI000037100142": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2018-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000037100142", "URL": "article/LEGI/ARTI/00/00/37/10/01/LEGIARTI000037100142.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 28 de la loi n° 80-10 du 10 janvier 1980.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGITEXT000023404549", "#text": "Arrêté du 28 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023404551", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000025090579", "#text": "Arrêté du 28 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025090584", "@num": "1", "#text": "Arrêté du 28 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000037091656", "@num": "1", "#text": "Décret n°2018-500 du 20 juin 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037090889", "@nortexte": "ECOE1807256D", "@numtexte": "2018-500", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910501", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179819", "@fin": "2999-01-01", "#text": "B : Imposition forfaitaire sur les pylônes", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306286", "@fin": "2001-12-29", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306287", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306288", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306289", "@fin": "2008-04-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619064", "@fin": "2009-04-10", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548902", "@fin": "2010-05-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202156", "@fin": "2011-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381382", "@fin": "2011-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188885", "@fin": "2012-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842028", "@fin": "2013-06-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517701", "@fin": "2014-02-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447762", "@fin": "2014-05-30", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042726", "@fin": "2015-06-06", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2018, le montant de cette imposition forfaitaire est fixé à 2 368 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 4 730 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

L'imposition est déclarée par voie électronique et liquidée :

La déclaration comporte notamment la liste par département des communes d'implantation des pylônes avec en regard de chacune d'elles :

a) L'indication du nombre de pylônes taxés, en distinguant selon qu'ils supportent des lignes d'une tension comprise entre 200 et 350 kilovolts ou d'une tension supérieure à 350 kilovolts ;

b) Le produit total revenant à chaque commune et à chaque département ainsi que le produit net total de l'imposition.

" } }, "LEGIARTI000038686789": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-07-25", "DATE_DEBUT": "2019-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000038686789", "URL": "article/LEGI/ARTI/00/00/38/68/67/LEGIARTI000038686789.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l’article 28 de la loi n° 80-10 du 10 janvier 1980.

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Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2019, le montant de cette imposition forfaitaire est fixé à 2 428 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 4 850 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

L'imposition est déclarée par voie électronique et liquidée :

La déclaration comporte notamment la liste par département des communes d'implantation des pylônes avec en regard de chacune d'elles :

a) L'indication du nombre de pylônes taxés, en distinguant selon qu'ils supportent des lignes d'une tension comprise entre 200 et 350 kilovolts ou d'une tension supérieure à 350 kilovolts ;

b) Le produit total revenant à chaque commune et à chaque département ainsi que le produit net total de l'imposition.

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Modifications effectuées en conséquence de l’article 28 de la loi n° 80-10 du 10 janvier 1980.

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"2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2020, le montant de cette imposition forfaitaire est fixé à 2 543 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 5 080 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

L'imposition est déclarée par voie électronique et liquidée :

La déclaration comporte notamment la liste par département des communes d'implantation des pylônes avec en regard de chacune d'elles :

a) L'indication du nombre de pylônes taxés, en distinguant selon qu'ils supportent des lignes d'une tension comprise entre 200 et 350 kilovolts ou d'une tension supérieure à 350 kilovolts ;

b) Le produit total revenant à chaque commune et à chaque département ainsi que le produit net total de l'imposition.

" } }, "LEGIARTI000043663098": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2021-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000043663098", "URL": "article/LEGI/ARTI/00/00/43/66/30/LEGIARTI000043663098.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l’article 28 de la loi n° 80-10 du 10 janvier 1980.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGITEXT000023404549", "#text": "Arrêté du 28 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023404551", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000025090579", "#text": "Arrêté du 28 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025090584", "@num": "1", "#text": "Arrêté du 28 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000043642760", "@num": "1", "#text": "Décret n°2021-744 du 9 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043641803", "@nortexte": "ECOE2108010D", "@numtexte": "2021-744", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910501", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179819", "@fin": "2999-01-01", "#text": "B : Imposition forfaitaire sur les pylônes", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306286", "@fin": "2001-12-29", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306287", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306288", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306289", "@fin": "2008-04-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619064", "@fin": "2009-04-10", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548902", "@fin": "2010-05-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202156", "@fin": "2011-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381382", "@fin": "2011-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188885", "@fin": "2012-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842028", "@fin": "2013-06-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517701", "@fin": "2014-02-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447762", "@fin": "2014-05-30", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042726", "@fin": "2015-06-06", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2021, le montant de cette imposition forfaitaire est fixé à 2 601 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 5 196 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

L'imposition est déclarée par voie électronique et liquidée :

La déclaration comporte notamment la liste par département des communes d'implantation des pylônes avec en regard de chacune d'elles :

a) L'indication du nombre de pylônes taxés, en distinguant selon qu'ils supportent des lignes d'une tension comprise entre 200 et 350 kilovolts ou d'une tension supérieure à 350 kilovolts ;

b) Le produit total revenant à chaque commune et à chaque département ainsi que le produit net total de l'imposition.

" } }, "LEGIARTI000045765101": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-06-03", "DATE_DEBUT": "2022-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000045765101", "URL": "article/LEGI/ARTI/00/00/45/76/51/LEGIARTI000045765101.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l’article 28 de la loi n° 80-10 du 10 janvier 1980.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGITEXT000023404549", "#text": "Arrêté du 28 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023404551", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023333901", "@nortexte": "EFIE1033503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000025090579", "#text": "Arrêté du 28 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": "EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025090584", "@num": "1", "#text": "Arrêté du 28 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060298", "@nortexte": 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287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179819", "@fin": "2999-01-01", "#text": "B : Imposition forfaitaire sur les pylônes", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306286", "@fin": "2001-12-29", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306287", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": 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"LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2022, le montant de cette imposition forfaitaire est fixé à 2 669 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 5 331 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

L'imposition est déclarée par voie électronique et liquidée :

La déclaration comporte notamment la liste par département des communes d'implantation des pylônes avec en regard de chacune d'elles :

a) L'indication du nombre de pylônes taxés, en distinguant selon qu'ils supportent des lignes d'une tension comprise entre 200 et 350 kilovolts ou d'une tension supérieure à 350 kilovolts ;

b) Le produit total revenant à chaque commune et à chaque département ainsi que le produit net total de l'imposition.

" } }, "LEGIARTI000047622987": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-06-02", "DATE_DEBUT": "2023-06-03" } }, "META_COMMUN": { "ID": "LEGIARTI000047622987", "URL": "article/LEGI/ARTI/00/00/47/62/29/LEGIARTI000047622987.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l’article 28 de la loi n° 80-10 du 10 janvier 1980.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129600", "#text": "Arrêté du 16 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGIARTI000020129604", "@num": "1", "#text": "Arrêté du 16 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020129068", "@nortexte": "ECEL0830819A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-16" }, { "@id": "LEGITEXT000021686306", "#text": "Arrêté du 31 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "LEGIARTI000021686309", "@num": "1", "#text": "Arrêté du 31 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021625735", "@nortexte": "ECEL0929188A", "@typelien": "CITATION", 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"EFIE1134967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000047619522", "@num": "1", "#text": "Décret n°2023-422 du 31 mai 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047618675", "@nortexte": "ECOE2306445D", "@numtexte": "2023-422", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910501", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179819", "@fin": "2999-01-01", "#text": "B : Imposition forfaitaire sur les pylônes", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306286", "@fin": "2001-12-29", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306287", "@fin": "2007-01-01", "@num": "1519 A", "@etat": "MODIFIE", "@debut": 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"LIEN_ART": { "@id": "LEGIARTI000030701934", "@fin": "2016-06-13", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701203", "@fin": "2017-05-05", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596678", "@fin": "2018-06-23", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100142", "@fin": "2019-06-08", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686789", "@fin": "2020-07-25", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160069", "@fin": "2021-06-12", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663098", "@fin": "2022-05-07", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765101", "@fin": "2023-06-03", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622987", "@fin": "2024-06-02", "@num": "1519 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641396", "@fin": "2999-01-01", "@num": "1519 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une imposition forfaitaire annuelle sur les pylônes supportant des lignes électriques dont la tension est au moins égale à 200 kilovolts. En 2023, le montant de cette imposition forfaitaire est fixé à 2 800 € pour les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts et à 5 592 € pour les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts. Ces montants sont revisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.

Sous réserve des dispositions du premier alinéa du V de l'article 1379-0 bis, l'imposition prévue au premier alinéa est perçue au profit des communes.

L'imposition est déclarée par voie électronique et liquidée :

La déclaration comporte notamment la liste par département des communes d'implantation des pylônes avec en regard de chacune d'elles :

a) L'indication du nombre de pylônes taxés, en distinguant selon qu'ils supportent des lignes d'une tension comprise entre 200 et 350 kilovolts ou d'une tension supérieure à 350 kilovolts ;

b) Le produit total revenant à chaque commune et à chaque département ainsi que le produit net total de l'imposition.

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\n
La ministre de l'économie, des finances et de l'industrie et le ministre du budget, des comptes publics, de la fonction publique et de la réforme de l'Etat, porte-parole du Gouvernement,
Vu l'article 1519 A du code général des impôts ;
Vu l'arrêté du 31 décembre 2009 fixant le montant de l'imposition forfaitaire annuelle sur les pylônes pour l'année 2010,
Arrêtent :

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

Fait à Paris, le 28 décembre 2010.

La ministre de l'économie,

des finances et de l'industrie,

Christine Lagarde

Le ministre du budget, des comptes publics,

de la fonction publique et de la réforme de l'Etat,

porte-parole du Gouvernement,

François Baroin

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