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Les collectivités locales et organismes compétents font connaître aux services fiscaux, avant le 1er mars de chaque année et en tant que de besoin, les décisions relatives aux impositions directes perçues à leur profit; cette notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, et directement dans les autres cas ; à défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

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L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162878", "@fin": "1987-12-31", "#text": "DISPOSITIONS PARTICULIERES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147172", "@fin": "1989-01-01", "#text": "FIXATION DES TAUX A RETENIR POUR LE CALCUL DES IMPOSITIONS DIRECTES LOCALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133882", "@fin": "1989-01-01", "#text": "DISPOSITIONS COMMUNES AUX TITRES I *IMPOSITIONS COMMUNALES*, II *IMPOSITIONS DEPARTEMENTALES*, III *IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS*, ET III bis *IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE CERTAINS ETABLISSEMENTS PUBLICS*", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 1639 A bis, les collectivités locales et organismes compétents font connaître aux services fiscaux, avant le 1er mars de chaque année et en tant que de besoin, les décisions relatives aux impositions directes perçues à leur profit ; cette notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, et directement dans les autres cas ; à défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.
\n
" } }, "LEGIARTI000006311884": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1984-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006311884", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311884.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "LEGIARTI000006317452", "@num": "1", "#text": "Loi n°84-600 du 13 juillet 1984 - art. 1 () JORF 14 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692964", "@numtexte": "84-600", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 1639 A bis, les collectivités locales et organismes compétents font connaître aux services fiscaux, avant le 31 mars de chaque année, les décisions relatives soit aux taux, soit aux produits, selon le cas, des impositions directes perçues à leur profit.
\n
Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue à l'article 7 de la loi n° 82-213 du 2 mars 1982 relative aux droits et libertés des communes, des départements et des régions, n'intervient pas avant le 15 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les assemblées concernées par ce renouvellement, du 31 mars au 15 avril.
\n
La notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, et directement dans les autres cas.
\n
A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.
" } }, "LEGIARTI000006311885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006311885", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311885.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000733681", "#text": "Loi 94-1040 1994-12-02 art. 1, art. 6, art. 8 JORF 6 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000006359058", "@num": "1", "#text": "Loi n°94-1040 du 2 décembre 1994 - art. 1 (V) JORF 6 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000006359064", "@num": "6", "#text": "Loi n°94-1040 du 2 décembre 1994 - art. 6 (V) JORF 6 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357355", "@num": "L232-2", "#text": "Code des juridictions financières - art. L232-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357357", "@num": "L232-3", "#text": "Code des juridictions financières - art. L232-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 1639 A bis, les collectivités locales et organismes compétents font connaître aux services fiscaux, avant le 31 mars de chaque année, les décisions relatives soit aux taux, soit aux produits, selon le cas, des impositions directes perçues à leur profit.
\n
Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue ((aux articles L. 232-2 et L. 232-3 du code des juridictions financières)) (M) relative aux droits et libertés des communes, des départements et des régions, n'intervient pas avant le 15 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les assemblées concernées par ce renouvellement, du 31 mars au 15 avril.
\n
La notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, et directement dans les autres cas.
\n
A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006311886": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311886", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311886.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357355", "@num": "L232-2", "#text": "Code des juridictions financières - art. L232-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357357", "@num": "L232-3", "#text": "Code des juridictions financières - art. L232-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions de l'article 1639 A bis, les collectivités locales et organismes compétents font connaître aux services fiscaux, avant le 31 mars de chaque année, les décisions relatives soit aux taux, soit aux produits, selon le cas, des impositions directes perçues à leur profit.

Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue aux articles L. 232-2 et L. 232-3 du code des juridictions financières relative aux droits et libertés des communes, des départements et des régions, n'intervient pas avant le 15 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; ((l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les conseis municipaux ou généraux concernés par ce renouvellement, du 31 mars au 15 avril et, pour les conseils régionaux, du 31 mars au 30 avril)) (M).

II. – ((Lorsqu'il est fait application de la procédure prévue à l'article L. 4311-1-1 du code général des collectivités territoriales, la date de notification par le conseil régional des décisions relatives aux taux est reportée du 31 mars au 30 avril ; l'année de renouvellement des conseils régionaux, cette date est reportée du 30 avril au 31 mai)) (M).

III. – La notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, et directement dans les autres cas.

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

(M) Modification.

(Loi 98-546 du 2 juillet 1998 art. 89 II JORF 3 juillet 1998 : Les dispositions du I de l'art. 89 s'appliquent pour la notification aux services fiscaux des décisions des conseils régionaux prises à compter de 1998)

" } }, "LEGIARTI000006311887": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311887", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311887.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006340180", "@num": "1", "#text": "Loi n°96-142 du 21 février 1996 - art. 1 (V) JORF 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389620", "@num": "L1612-2", "#text": "Code général des collectivités territoriales - art. L1612-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389561", "@num": "L1612-3", "#text": "Code général des collectivités territoriales - art. L1612-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392350", "@num": "L4311-1-1", "#text": "Code général des collectivités territoriales - art. L4311-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue aux articles L. 1612-2 et L1612-3 du code général des collectivités territoriales, n'intervient pas avant le 15 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les conseis municipaux ou généraux concernés par ce renouvellement, du 31 mars au 15 avril et, pour les conseils régionaux, du 31 mars au 30 avril.

II. – Lorsqu'il est fait application de la procédure prévue à l'article L. 4311-1-1 du code général des collectivités territoriales, la date de notification par le conseil régional des décisions relatives aux taux est reportée du 31 mars au 30 avril ; l'année de renouvellement des conseils régionaux, cette date est reportée du 30 avril au 31 mai.

III. – La notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, et directement dans les autres cas.

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

" } }, "LEGIARTI000006311888": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311888", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311888.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXAG" } }, "NOTA": { "CONTENU": "
Loi 2004-1485 2004-12-30 art. 53 IV : Ces dispositions s'appliquent à compter de 2005.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322309", "@num": "53", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 53 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. 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Pour la fixation des taux par les chambres de commerce et d'industrie conformément aux dispositions de l'article 1600, les services fiscaux communiquent aux chambres de commerce et d'industrie le montant prévisionnel des bases de taxe professionnelle retenues pour l'établissement de la taxe prévue à l'article précité et les taux d'imposition de l'année précédente ainsi que le montant du prélèvement de l'année précédente prévu au IV de l'article 29 de la loi de finances pour 2003 (n° 2002-1575 du 30 décembre 2002). Si cette communication n'intervient pas avant le 15 mars, la notification aux services fiscaux des décisions relatives aux taux s'effectue dans un délai de quinze jours à compter de la communication de ces informations.

III. – La notification a lieu par l'intermédiaire des services préfectoraux pour les collectivités locales et leurs groupements, par l'intermédiaire de l'autorité de l'Etat chargée de leur tutelle pour les chambres de commerce et d'industrie, et directement dans les autres cas.

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

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R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - 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Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant les taux, doivent être prises avant le 1er juillet pour être applicables l'année suivante.
\n
" } }, "LEGIARTI000006311890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-08-22", "DATE_DEBUT": "1984-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006311890", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311890.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXBB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1466", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317453", "@num": "2", "#text": "Loi n°84-600 du 13 juillet 1984 - art. 2 () JORF 14 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692964", "@numtexte": "84-600", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - 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art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162878", "@fin": "1987-12-31", "#text": "DISPOSITIONS PARTICULIERES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147172", "@fin": "1989-01-01", "#text": "FIXATION DES TAUX A RETENIR POUR LE CALCUL DES IMPOSITIONS DIRECTES LOCALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133882", "@fin": "1989-01-01", "#text": "DISPOSITIONS COMMUNES AUX TITRES I *IMPOSITIONS COMMUNALES*, II *IMPOSITIONS DEPARTEMENTALES*, III *IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS*, ET III bis *IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE CERTAINS ETABLISSEMENTS PUBLICS*", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311892", "@fin": "1992-07-04", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311893", "@fin": "1997-04-11", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311894", "@fin": "1999-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311895", "@fin": "1999-12-29", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311896", "@fin": "2000-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311897", "@fin": "2000-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311898", "@fin": "2000-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311899", "@fin": "2002-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311900", "@fin": "2004-03-27", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311901", "@fin": "2005-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311902", "@fin": "2004-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311903", "@fin": "2005-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311904", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642266", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658237", "@fin": "2010-05-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201986", "@fin": "2010-12-18", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260119", "@fin": "2011-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381374", "@fin": "2011-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075775", "@fin": "2013-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949485", "@fin": "2014-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028429140", "@fin": "2013-12-31", "@num": "1639 A bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448419", "@fin": "2014-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030060175", "@fin": "2016-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816607", "@fin": "2017-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816803", "@fin": "2020-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908360", "@fin": "2022-09-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045917122", "@fin": "2023-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048837399", "@fin": "2024-06-02", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641187", "@fin": "2999-01-01", "@num": "1639 A bis", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, doivent être prises avant le 1er juillet pour être applicables l'année suivante.
\n
" } }, "LEGIARTI000006311891": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1986-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006311891", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311891.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXBC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1466", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1639 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275098", "@num": "39", "#text": "Loi n°86-972 du 19 août 1986 - art. 39 (V) JORF 22 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317541", "@numtexte": "86-972", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-19" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000024324539", "#text": "Décret n°2011-815 du 6 juillet 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024323381", "@nortexte": "DEVL1101034D", "@numtexte": "2011-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-06" }, { "@id": "LEGIARTI000027975730", "@num": "22", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311892", "@fin": "1992-07-04", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311893", "@fin": "1997-04-11", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311894", "@fin": "1999-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311895", "@fin": "1999-12-29", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311896", "@fin": "2000-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311897", "@fin": "2000-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311898", "@fin": "2000-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311899", "@fin": "2002-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311900", "@fin": "2004-03-27", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311901", "@fin": "2005-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311902", "@fin": "2004-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311903", "@fin": "2005-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311904", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642266", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658237", "@fin": "2010-05-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201986", "@fin": "2010-12-18", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260119", "@fin": "2011-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381374", "@fin": "2011-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075775", "@fin": "2013-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949485", "@fin": "2014-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028429140", "@fin": "2013-12-31", "@num": "1639 A bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448419", "@fin": "2014-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030060175", "@fin": "2016-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816607", "@fin": "2017-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816803", "@fin": "2020-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908360", "@fin": "2022-09-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045917122", "@fin": "2023-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048837399", "@fin": "2024-06-02", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641187", "@fin": "2999-01-01", "@num": "1639 A bis", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, doivent être prises avant le 1er juillet pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours aprés la date limite prévue pour leur adoption.
\n
" } }, "LEGIARTI000006311892": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311892", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311892.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXBD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1466", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1609 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1639 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318080", "@num": "38", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 38 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000024324539", "#text": "Décret n°2011-815 du 6 juillet 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024323381", "@nortexte": "DEVL1101034D", "@numtexte": "2011-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-06" }, { "@id": "LEGIARTI000027975730", "@num": "22", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A 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"LEGIARTI000023260119", "@fin": "2011-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381374", "@fin": "2011-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075775", "@fin": "2013-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949485", "@fin": "2014-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028429140", "@fin": "2013-12-31", "@num": "1639 A bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448419", "@fin": "2014-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", 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Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles qui sont visées à l'article 1609 quinquies et celles fixant soit les taux, soit les produits des impositions, doivent être prises avant le 1er juillet pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours aprés la date limite prévue pour leur adoption.
\n
" } }, "LEGIARTI000006311893": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006311893", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311893.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXBE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1466, 1609 quinquies, 1639 A, 1609 quinquies C, 1609 ter B, 1609 quinquies B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006339689", "@num": "106", "#text": "Loi n°92-125 du 6 février 1992 - art. 106 () JORF 8 février 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000722113", "@nortexte": "INTX9000102L", "@numtexte": "92-125", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-02-06" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "JORFTEXT000000367398", "#text": "Loi 94-1162 1994-12-29 art. 70 Finances pour 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000024324539", "#text": "Décret n°2011-815 du 6 juillet 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024323381", "@nortexte": "DEVL1101034D", "@numtexte": "2011-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-06" }, { "@id": "LEGIARTI000027975730", "@num": "22", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - 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L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311892", "@fin": "1992-07-04", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311893", "@fin": "1997-04-11", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311894", "@fin": "1999-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311895", "@fin": "1999-12-29", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311896", "@fin": "2000-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311897", "@fin": "2000-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311898", "@fin": "2000-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311899", "@fin": "2002-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311900", "@fin": "2004-03-27", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311901", "@fin": "2005-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311902", "@fin": "2004-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311903", "@fin": "2005-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311904", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642266", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658237", "@fin": "2010-05-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201986", "@fin": "2010-12-18", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260119", "@fin": "2011-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381374", "@fin": "2011-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075775", "@fin": "2013-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949485", "@fin": "2014-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028429140", "@fin": "2013-12-31", "@num": "1639 A bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448419", "@fin": "2014-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030060175", "@fin": "2016-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816607", "@fin": "2017-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816803", "@fin": "2020-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908360", "@fin": "2022-09-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045917122", "@fin": "2023-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048837399", "@fin": "2024-06-02", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641187", "@fin": "2999-01-01", "@num": "1639 A bis", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles qui sont visées à l'article 1609 quinquies et celles fixant soit les taux, soit les produits des impositions, doivent être prises avant le 1er juillet pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours aprés la date limite prévue pour leur adoption (1).
\n
Les délibérations prévues au premier alinéa du II de l'article 1609 quinquies C et aux articles 1609 ter B et 1609 quinquies B, ainsi que les délibérations fixant le périmètre de la zone visée au II de l'article 1609 quinquies C, sont prises dans les conditions prévues au premier alinéa.
\n
(1) Pour l'année 1995, la date du 1er juillet est reportée au 15 septembre.
\n
" } }, "LEGIARTI000006311894": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311894", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311894.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXBF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1466, 1639 A, 1609 quinquies C, 1609 ter B, 1609 quinquies B, 1383 B, 1466 A, 1469 A quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000006340126", "@num": "42", "#text": "Loi n°95-115 du 4 février 1995 - art. 42 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006340227", "@num": "8", "#text": "Loi n°96-987 du 14 novembre 1996 - art. 8 () JORF 15 novembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000024324539", "#text": "Décret n°2011-815 du 6 juillet 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024323381", "@nortexte": "DEVL1101034D", "@numtexte": "2011-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-06" }, { "@id": "LEGIARTI000027975730", "@num": "22", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311892", "@fin": "1992-07-04", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311893", "@fin": "1997-04-11", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311894", "@fin": "1999-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311895", "@fin": "1999-12-29", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311896", "@fin": "2000-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311897", "@fin": "2000-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311898", "@fin": "2000-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311899", "@fin": "2002-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311900", "@fin": "2004-03-27", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311901", "@fin": "2005-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311902", "@fin": "2004-12-31", "@num": "1639 A bis", "@etat": 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"@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030060175", "@fin": "2016-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816607", "@fin": "2017-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816803", "@fin": "2020-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908360", "@fin": "2022-09-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045917122", "@fin": "2023-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048837399", "@fin": "2024-06-02", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641187", "@fin": "2999-01-01", "@num": "1639 A bis", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, doivent être prises avant le 1er juillet pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours aprés la date limite prévue pour leur adoption (1).
\n
Les délibérations prévues au premier alinéa du II de l'article 1609 quinquies C et aux articles 1609 ter B et 1609 quinquies B, ainsi que les délibérations fixant le périmètre de la zone visée au II de l'article 1609 quinquies C, sont prises dans les conditions prévues au premier alinéa.
\n
((Pour l'application, en 1997, des dispositions prévues à l'article 1383 B et aux I ter et I quater de l'article 1466 A, les collectivités territoriales et leurs groupements dotés d'une fiscalité propre peuvent prendre leur délibération dans un délai de trente jours à compter de la publication des décrets mentionnés au A et au B du 3 de l'article 42 modifié de la loi n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire.
\n
((Pour l'application, en 1997, de l'article 1469 A quater dans les zones de redynamisation urbaine visées au I ter de l'article 1466 A, les collectivités territoriales et leurs groupements dotés d'une fiscalité propre peuvent prendre leur délibération dans le délai de trente jours à compter de la publication des décrets mentionnés au A du 3 de l'article 42 de la loi n° 95-115 du 4 février 1995 modifiée)) (M).
\n
(1) Pour l'année 1995, la date du 1er juillet est reportée au 15 septembre.
\n
(M) Modification de la loi 96-987.
" } }, "LEGIARTI000006311895": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-29", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311895", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311895.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXBG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1466, 1639 A, 1609 quinquies C, 1609 ter B, 1609 quinquies B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000006330998", "@num": "1", "#text": "Décret n°99-382 du 18 mai 1999 - 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art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - 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art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - 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L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. 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L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-05-09 6A-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311892", "@fin": "1992-07-04", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311893", "@fin": "1997-04-11", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311894", "@fin": "1999-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311895", "@fin": "1999-12-29", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311896", "@fin": "2000-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311897", "@fin": "2000-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311898", "@fin": "2000-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311899", "@fin": "2002-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311900", "@fin": "2004-03-27", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311901", "@fin": "2005-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311902", "@fin": "2004-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311903", "@fin": "2005-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311904", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642266", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658237", "@fin": "2010-05-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201986", "@fin": "2010-12-18", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260119", "@fin": "2011-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381374", "@fin": "2011-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075775", "@fin": "2013-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949485", "@fin": "2014-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028429140", "@fin": "2013-12-31", "@num": "1639 A bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, doivent être prises avant le 1er juillet pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours aprés la date limite prévue pour leur adoption (1).
\n
Les délibérations prévues au premier alinéa du II de l'article 1609 quinquies C et aux articles 1609 ter B et 1609 quinquies B, ainsi que les délibérations fixant le périmètre de la zone visée au II de l'article 1609 quinquies C, sont prises dans les conditions prévues au premier alinéa.
\n
(1) Pour l'année 1995, la date du 1er juillet est reportée au 15 septembre.
\n
" } }, "LEGIARTI000006311896": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006311896", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311896.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXBH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1466, 1639 A, 1609 quinquies C, 1609 ter B, 1609 quinquies B, 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 nonies D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "JORFTEXT000000396397", "#text": "Loi 99-586 1999-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "JORFTEXT000000581551", "#text": "Loi 99-1126 1999-12-28 art. 16 I A JORF 29 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000581551", "@nortexte": "INTX9900110L", "@numtexte": "99-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000581551", "#text": "Loi 99-1126 1999-12-28 art. 16 I C", "@sens": "source", "@cidtexte": "JORFTEXT000000581551", "@nortexte": "INTX9900110L", "@numtexte": "99-1126", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-28" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000024324539", "#text": "Décret n°2011-815 du 6 juillet 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024323381", "@nortexte": "DEVL1101034D", "@numtexte": "2011-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-06" }, { "@id": "LEGIARTI000027975730", "@num": "22", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - 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art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - 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art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - 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I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er juillet pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption (1).

Les délibérations prévues au premier alinéa du II de l'article 1609 quinquies C et aux articles 1609 ter B et 1609 quinquies B, ainsi que les délibérations fixant le périmètre de la zone visée au II de l'article 1609 quinquies C, sont prises dans les conditions prévues au premier alinéa.

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 quinquies C et 1609 nonies D doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639-A au plus tard quinze jours après la date limite prévue pour leur adoption.

2. Par exception aux dispositions du 1, les délibérations antérieures à la promulgation de la loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération intercommunale ayant institué la taxe d'enlèvement des ordures ménagères, prises par les communes ou leurs établissements publics de coopération intercommunale conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 quinquies C et 1609 nonies D dans leur rédaction en vigueur avant l'adoption de cette loi, restent applicables pour l'établissement des impositions afférentes à 2000 et 2001, sous réserve des délibérations prises avant le 15 octobre 2000 pour percevoir la taxe dans les conditions prévues par cette même loi.

Au 15 octobre 2001, les communes ou les établissements public s de coopération intercommunale devront s'être mis en conformité avec la loi pour pouvoir continuer à percevoir la taxe d'enlèvement des ordures ménagères au 1er janvier 2002. A défaut, ces collectivités perdront le bénéfice de la perception de cette taxe.

(1) Ces dispositions s'appliquent aux délibérations prises pour l'établissement des impositions afférentes à 2001 et aux années suivantes.

\n
" } }, "LEGIARTI000006311897": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-07-14", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311897", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311897.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXBI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1466, 1639 A, 1609 quinquies C, 1609 quinquies B, 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 nonies D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "JORFTEXT000000396397", "#text": "Loi 99-586 1999-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000006340605", "@num": "81", "#text": "Loi n°99-586 du 12 juillet 1999 - art. 81 () JORF 13 juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "JORFTEXT000000581551", "#text": "Loi 99-1126 1999-12-28 art. 16 I C", "@sens": "source", "@cidtexte": "JORFTEXT000000581551", "@nortexte": "INTX9900110L", "@numtexte": "99-1126", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000024324539", "#text": "Décret n°2011-815 du 6 juillet 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024323381", "@nortexte": "DEVL1101034D", "@numtexte": "2011-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-06" }, { "@id": "LEGIARTI000027975730", "@num": "22", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311892", "@fin": "1992-07-04", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311893", "@fin": "1997-04-11", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311894", "@fin": "1999-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311895", "@fin": "1999-12-29", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311896", "@fin": "2000-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311897", "@fin": "2000-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311898", "@fin": "2000-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311899", "@fin": "2002-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311900", "@fin": "2004-03-27", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311901", "@fin": "2005-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311902", "@fin": "2004-12-31", "@num": "1639 A bis", "@etat": 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"LEGIARTI000048837399", "@fin": "2024-06-02", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641187", "@fin": "2999-01-01", "@num": "1639 A bis", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les délibérations prévues au premier alinéa du II de l'article 1609 quinquies C et à l'article 1609 quinquies B, ainsi que les délibérations fixant le périmètre de la zone visée au II de l'article 1609 quinquies C, sont prises dans les conditions prévues au premier alinéa.

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 quinquies C et 1609 nonies D doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

" } }, "LEGIARTI000006311898": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "2000-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006311898", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311898.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXBJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1466, 1639 A, 1609 quinquies C, 1609 quinquies B, 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 nonies D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "JORFTEXT000000396397", "#text": "Loi 99-586 1999-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000006320773", "@num": "33", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 33 () JORF 14 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000024324539", "#text": "Décret n°2011-815 du 6 juillet 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024323381", "@nortexte": "DEVL1101034D", "@numtexte": "2011-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-06" }, { "@id": "LEGIARTI000027975730", "@num": "22", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - 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L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. 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L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - 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art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2000-05-16 6F-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311892", "@fin": "1992-07-04", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311893", "@fin": "1997-04-11", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311894", "@fin": "1999-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311895", "@fin": "1999-12-29", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311896", "@fin": "2000-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311897", "@fin": "2000-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311898", "@fin": "2000-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311899", "@fin": "2002-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311900", "@fin": "2004-03-27", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311901", "@fin": "2005-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311902", "@fin": "2004-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311903", "@fin": "2005-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311904", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642266", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658237", "@fin": "2010-05-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201986", "@fin": "2010-12-18", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260119", "@fin": "2011-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381374", "@fin": "2011-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075775", "@fin": "2013-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949485", "@fin": "2014-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028429140", "@fin": "2013-12-31", "@num": "1639 A bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448419", "@fin": "2014-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030060175", "@fin": "2016-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816607", "@fin": "2017-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816803", "@fin": "2020-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908360", "@fin": "2022-09-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045917122", "@fin": "2023-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048837399", "@fin": "2024-06-02", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641187", "@fin": "2999-01-01", "@num": "1639 A bis", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 quinquies C et 1609 nonies D doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

2. Par exception aux dispositions du 1, les délibérations antérieures à la promulgation de la loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération intercommunale ayant institué la taxe d'enlèvement des ordures ménagères, prises par les communes ou leurs établissements publics de coopération intercommunale conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 quinquies C et 1609 nonies D dans leur rédaction en vigueur avant l'adoption de cette loi, restent applicables pour l'établissement des impositions afférentes à 2000, 2001 et 2002, sous réserve des délibérations prises avant le 15 octobre 2001 pour percevoir la taxe dans les conditions prévues par cette même loi.

Au 15 octobre 2002, les communes ou les établissements publics de coopération intercommunale devront s'être mis en conformité avec la loi pour pouvoir continuer à percevoir la taxe d'enlèvement des ordures ménagères au 1er janvier 2003. A défaut, ces collectivités perdront le bénéfice de la perception de cette taxe.

" } }, "LEGIARTI000006311899": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311899", "URL": "article/LEGI/ARTI/00/00/06/31/18/LEGIARTI000006311899.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXBK" } }, "NOTA": { "CONTENU": "
(1) Pour l'année 2001, la date limite de délibération est reportée au 15 septembre (cf. loi n° 2000-1352 du 30 décembre 2000, article 81).
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1466, 1639 A, 1609 quinquies C, 1609 quinquies B, 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 nonies D, 1521", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "JORFTEXT000000396397", "#text": "Loi 99-586 1999-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "JORFTEXT000000767907", "#text": "Loi 2000-1353 2000-12-30 art. 59 II Finances rectificative pour 2000 JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "Loi 2000-1353 2000-12-30 art. 59 III", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000024324539", "#text": "Décret n°2011-815 du 6 juillet 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024323381", "@nortexte": "DEVL1101034D", "@numtexte": "2011-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-06" }, { "@id": "LEGIARTI000027975730", "@num": "22", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-05-16 6F-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-13 6F-5-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": 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"@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448419", "@fin": "2014-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030060175", "@fin": "2016-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816607", "@fin": "2017-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816803", "@fin": "2020-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908360", "@fin": "2022-09-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er juillet (1) pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 quinquies C et 1609 nonies D et les décisions visées aux 1 et 2 du III de l'article 1521 doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément aux articles 1609 bis, 1609 quinquies, 1609 quinquies C et 1609 nonies D ainsi qu'aux 1 et 2 du III de l'article 1521 jusqu'au 15 janvier de l'année qui suit celle de leur création. A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

2. Par exception aux dispositions du premier alinéa du 1, les délibérations antérieures à la promulgation de la loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération intercommunale ayant institué la taxe d'enlèvement des ordures ménagères, prises par les communes ou leurs établissements publics de coopération intercommunale conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 quinquies C et 1609 nonies D dans leur rédaction en vigueur avant l'adoption de cette loi, restent applicables pour l'établissement des impositions afférentes à 2000, 2001 et 2002, sous réserve des délibérations prises avant le 15 octobre 2001 pour percevoir la taxe dans les conditions prévues par cette même loi.

" } }, "LEGIARTI000006311900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311900", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311900.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXBL" } }, "NOTA": { "CONTENU": "
(1) Date applicable pour les délibérations prises à compter de 2003.
\n
(2) Ces dispositions s'appliquent aux délibérations prises pour l'établissement des impositions afférentes à 2001 et aux années suivantes.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1466, 1639 A, 1609 quinquies C, 1609 quinquies B, 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 nonies D, 1521", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "JORFTEXT000000396397", "#text": "Loi 99-586 1999-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000006321524", "@num": "100", "#text": "Loi - art. 100 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321510", "@num": "87", "#text": "Loi - art. 87 () JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000234121", "#text": "Loi 2002-1575 2002-12-30 art. 100 II", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000024324539", "#text": "Décret n°2011-815 du 6 juillet 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024323381", "@nortexte": "DEVL1101034D", "@numtexte": "2011-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-06" }, { "@id": "LEGIARTI000027975730", "@num": "22", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-05-16 6F-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-13 6F-5-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-01-30 6E-2-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-03-25 6F-3-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-04-24 6A-3-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311892", "@fin": "1992-07-04", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311893", "@fin": "1997-04-11", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311894", "@fin": "1999-03-31", 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I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre (1) pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption (2).

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 quinquies C et 1609 nonies D et les décisions visées aux 1 et 2 du III de l'article 1521 doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

2. Par exception aux dispositions du premier alinéa du 1, les délibérations antérieures à la promulgation de la loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération intercommunale ayant institué la taxe d'enlèvement des ordures ménagères, prises par les communes ou leurs établissements publics de coopération intercommunale conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 quinquies C et 1609 nonies D dans leur rédaction en vigueur avant l'adoption de cette loi, restent applicables pour l'établissement des impositions dues au titre des années 2000 à 2005, sous réserve des délibérations prises avant le 15 octobre 2004 pour percevoir la taxe dans les conditions prévues par cette même loi.

Au 15 octobre 2005, les communes ou les établissements publics de coopération intercommunale devront s'être mis en conformité avec la loi pour pouvoir continuer à percevoir la taxe d'enlèvement des ordures ménagères au 1er janvier 2006. A défaut, ces collectivités perdront le bénéfice de la perception de cette taxe.

" } }, "LEGIARTI000006311901": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2004-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006311901", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311901.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1639ABXXXXXBM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1466, 1639 A, 1609 quinquies C, 1520, 1609 bis, 1609 quater, 1609 nonies D, 1521, 1609 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "JORFTEXT000000396397", "#text": "Loi 99-586 1999-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000006323269", "@num": "7", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - 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R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - 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art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - 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I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Les délibérations prévues au premier alinéa du II de l'article 1609 quinquies C ainsi que les délibérations fixant le périmètre de la zone visée au II de l'article 1609 quinquies C, sont prises dans les conditions prévues au premier alinéa.

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies C et 1609 nonies D et les décisions visées aux 1 et 2 du III de l'article 1521 doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément aux articles 1609 bis, 1609 quinquies C et 1609 nonies D ainsi qu'aux 1 et 2 du III de l'article 1521 jusqu'au 15 janvier de l'année qui suit celle de leur création. A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

2. Par exception aux dispositions du premier alinéa du 1, les délibérations antérieures à la promulgation de la loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération intercommunale ayant institué la taxe d'enlèvement des ordures ménagères, prises par les communes ou leurs établissements publics de coopération intercommunale conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 quinquies C et 1609 nonies D dans leur rédaction en vigueur avant l'adoption de cette loi, restent applicables pour l'établissement des impositions dues au titre des années 2000 à 2005, sous réserve des délibérations prises avant le 15 octobre 2004 pour percevoir la taxe dans les conditions prévues par cette même loi.

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art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392936", "@num": "L5211-41-3", "#text": "Code général des collectivités territoriales - art. L5211-41-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A 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I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies C et 1609 nonies D et les décisions visées aux 1 et 2 du III de l'article 1521 doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément aux articles 1609 bis, 1609 quinquies C et 1609 nonies D ainsi qu'aux 1 et 2 du III de l'article 1521 jusqu'au 15 janvier de l'année qui suit celle de leur création. A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

2. Par exception aux dispositions du premier alinéa du 1, les délibérations antérieures à la promulgation de la loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération intercommunale ayant institué la taxe d'enlèvement des ordures ménagères, prises par les communes ou leurs établissements publics de coopération intercommunale conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 quinquies C et 1609 nonies D dans leur rédaction en vigueur avant l'adoption de cette loi, restent applicables pour l'établissement des impositions dues au titre des années 2000 à 2005, sous réserve des délibérations prises avant le 15 octobre 2004 pour percevoir la taxe dans les conditions prévues par cette même loi.

III. – L'établissement public de coopération intercommunale issu de la fusion en application de l'article L. 5211-41-3 du code général des collectivités territoriales doit prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères jusqu'au 15 janvier de l'année qui suit celle de la fusion.

A défaut de délibération, le régime applicable en matière de taxe d'enlèvement des ordures ménagères sur le territoire des établissements publics de coopération intercommunale ayant fait l'objet de la fusion ou sur le territoire des communes incluses dans le périmètre de l'établissement public de coopération intercommunale issu de la fusion, en application du deuxième alinéa du 2° du I de l'article L. 5211-41-3 du code général des collectivités territoriales, est maintenu l'année suivant celle de la fusion. Pour l'application de ces dispositions, l'établissement public de coopération intercommunale issu de la fusion perçoit la taxe au lieu et place des établissements publics de coopération intercommunale ayant fait l'objet de la fusion.

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R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. 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I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies C et 1609 nonies D et les décisions visées au III de l'article 1521 et à l'article 1522 doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément aux articles 1609 bis, 1609 quinquies C et 1609 nonies D ainsi qu'au III de l'article 1521 et à l'article 1522 jusqu'au 15 janvier de l'année qui suit celle de leur création. A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

2. Par exception aux dispositions du premier alinéa du 1, les délibérations antérieures à la promulgation de la loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération intercommunale ayant institué la taxe d'enlèvement des ordures ménagères, prises par les communes ou leurs établissements publics de coopération intercommunale conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 quinquies C et 1609 nonies D dans leur rédaction en vigueur avant l'adoption de cette loi, restent applicables pour l'établissement des impositions dues au titre des années 2000 à 2005, sous réserve des délibérations prises avant le 15 octobre 2004 pour percevoir la taxe dans les conditions prévues par cette même loi.

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art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392936", "@num": "L5211-41-3", "#text": "Code général des collectivités territoriales - art. L5211-41-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393401", "@num": "L5711-2", "#text": "Code général des collectivités territoriales - art. L5711-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311892", "@fin": "1992-07-04", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311893", "@fin": "1997-04-11", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311894", "@fin": "1999-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311895", "@fin": "1999-12-29", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311896", "@fin": "2000-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311897", "@fin": "2000-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311898", "@fin": "2000-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311899", "@fin": "2002-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311900", "@fin": "2004-03-27", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311901", "@fin": "2005-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311902", "@fin": "2004-12-31", "@num": "1639 A bis", "@etat": 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"@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030060175", "@fin": "2016-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816607", "@fin": "2017-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816803", "@fin": "2020-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908360", "@fin": "2022-09-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045917122", "@fin": "2023-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048837399", "@fin": "2024-06-02", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641187", "@fin": "2999-01-01", "@num": "1639 A bis", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Les délibérations prévues au premier alinéa du II de l'article 1609 quinquies C ainsi que les délibérations fixant le périmètre de la zone d'activités économiques visée au II de l'article 1609 quinquies C, sont prises dans les conditions prévues au premier alinéa.

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies C et 1609 nonies D et les décisions visées au III de l'article 1521 et à l'article 1522 doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément aux articles 1609 bis, 1609 quinquies C, 1609 nonies A ter et 1609 nonies D ainsi qu'au III de l'article 1521 et à l'article 1522 jusqu'au 15 janvier de l'année qui suit celle de leur création. A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

Par exception aux dispositions du premier alinéa, en cas de rattachement d'une commune ou d'un établissement public de coopération intercommunale à un groupement de communes, ce dernier peut, jusqu'au 15 janvier de l'année qui suit celle du rattachement, prendre les délibérations afférentes à l'application, sur le territoire de la commune ou de l'établissement public de coopération intercommunale rattaché, des dispositions du 2 du III de l'article 1636 B sexies ou des cinquième et sixième alinéas de l'article 1609 quater ; toutefois, ces délibérations ne peuvent pas délimiter des zones infracommunales ou supracommunales différentes de celles définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale antérieurement au rattachement. A défaut de délibération, les zones définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale avant le rattachement sont supprimées.

2. Par exception aux dispositions du premier alinéa du 1, les délibérations antérieures à la promulgation de la loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération intercommunale ayant institué la taxe d'enlèvement des ordures ménagères, prises par les communes ou leurs établissements publics de coopération intercommunale conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies, 1609 quinquies C et 1609 nonies D dans leur rédaction en vigueur avant l'adoption de cette loi, restent applicables pour l'établissement des impositions dues au titre des années 2000 à 2005, sous réserve des délibérations prises avant le 15 octobre 2004 pour percevoir la taxe dans les conditions prévues par cette même loi.

" } }, "LEGIARTI000021642266": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021642266", "URL": "article/LEGI/ARTI/00/00/21/64/22/LEGIARTI000021642266.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77 7.2.6 : les présentes dispositions s'appliquent à compter des impositions établies au titre de 2011.

\n
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1466, 1639 A, 1609 quinquies C, 1520, 1609 bis, 1609 quater, 1609 nonies D, 1521, 1522, 1609 nonies A ter, 1636 B sexies, 1609 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "JORFTEXT000000396397", "#text": "Loi n°99-586 du 12 juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - 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R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392936", "@num": "L5211-41-3", "#text": "Code général des collectivités territoriales - art. L5211-41-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393401", "@num": "L5711-2", "#text": "Code général des collectivités territoriales - art. L5711-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": "LEGI" } }, { "@etat": 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"2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641187", "@fin": "2999-01-01", "@num": "1639 A bis", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Les délibérations prévues au 2° du 1 et au 2 du III de l'article 1379-0 bis ainsi que les délibérations fixant le périmètre de la zone d'activités économiques visée au premier alinéa du 2° du III de l'article 1379-0 bis, sont prises dans les conditions prévues au premier alinéa.

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément à l'article 1520, au VII de l'article 1379-0 bis et à l'article 1609 quater et les décisions visées au III de l'article 1521 et à l'article 1522 doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément au VII de l'article 1379-0 bis ainsi qu'au III de l'article 1521 et à l'article 1522 jusqu'au 15 janvier de l'année qui suit celle de leur création. A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

Par exception aux dispositions du premier alinéa, en cas de rattachement d'une commune ou d'un établissement public de coopération intercommunale à un groupement de communes, ce dernier peut, jusqu'au 15 janvier de l'année qui suit celle du rattachement, prendre les délibérations afférentes à l'application, sur le territoire de la commune ou de l'établissement public de coopération intercommunale rattaché, de l'article 1636 B undecies ; toutefois, ces délibérations ne peuvent pas délimiter des zones infracommunales ou supracommunales différentes de celles définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale antérieurement au rattachement. A défaut de délibération, les zones définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale avant le rattachement sont supprimées.

2. Au 15 octobre 2005, les communes ou les établissements publics de coopération intercommunale devront s'être mis en conformité avec la loi pour pouvoir continuer à percevoir la taxe d'enlèvement des ordures ménagères au 1er janvier 2006. A défaut, ces collectivités perdront le bénéfice de la perception de cette taxe.

A défaut de délibération, le régime applicable en matière de taxe d'enlèvement des ordures ménagères sur le territoire des établissements publics de coopération intercommunale ayant fait l'objet de la fusion ou sur le territoire des communes incluses dans le périmètre de l'établissement public de coopération intercommunale issu de la fusion, en application du deuxième alinéa du 2° du I de l'article L. 5211-41-3 du code général des collectivités territoriales, est maintenu pour une durée qui ne peut excéder les deux années suivant la fusion. Pour l'application de ces dispositions, l'établissement public de coopération intercommunale issu de la fusion perçoit la taxe au lieu et place des établissements publics de coopération intercommunale ayant fait l'objet de la fusion.

" } }, "LEGIARTI000021642276": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021642276", "URL": "article/LEGI/ARTI/00/00/21/64/22/LEGIARTI000021642276.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77 7.2.6 : les présentes dispositions s'appliquent à compter des impositions établies au titre de 2010.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021575861", "@num": "77", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389620", "@num": "L1612-2", "#text": "Code général des collectivités territoriales - art. L1612-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389561", "@num": "L1612-3", "#text": "Code général des collectivités territoriales - art. L1612-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392350", "@num": "L4311-1-1", "#text": "Code général des collectivités territoriales - art. L4311-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour la fixation des taux par les chambres de commerce et d'industrie conformément aux dispositions de l'article 1600, les services fiscaux communiquent aux chambres de commerce et d'industrie le montant prévisionnel des bases de cotisation foncière des entreprises retenues pour l'établissement de la taxe prévue à l'article précité et les taux d'imposition de l'année précédente ainsi que le montant du prélèvement de l'année précédente prévu au IV de l'article 29 de la loi de finances pour 2003 (n° 2002-1575 du 30 décembre 2002). Si cette communication n'intervient pas avant le 15 mars, la notification aux services fiscaux des décisions relatives aux taux s'effectue dans un délai de quinze jours à compter de la communication de ces informations.

II. – (Abrogé)

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

" } }, "LEGIARTI000021658237": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021658237", "URL": "article/LEGI/ARTI/00/00/21/65/82/LEGIARTI000021658237.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77-7.2.6 : les présentes dispositions s'appliquent à compter des impositions établies au titre de 2011.

Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 article 45 II : Le I de l'article 45 s'applique à compter des impositions établies au titre de 2010.

\n
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1466, 1639 A, 1609 quinquies C, 1520, 1609 bis, 1609 quater, 1609 nonies D, 1521, 1522, 1609 nonies A ter, 1636 B sexies, 1609 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "JORFTEXT000000396397", "#text": "Loi n°99-586 du 12 juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021580047", "@num": "45", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000024324539", "#text": "Décret n°2011-815 du 6 juillet 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024323381", "@nortexte": "DEVL1101034D", "@numtexte": "2011-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-06" }, { "@id": "LEGIARTI000027975730", "@num": "22", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311903", "@fin": "2005-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311904", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642266", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658237", "@fin": "2010-05-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201986", "@fin": "2010-12-18", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260119", "@fin": "2011-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381374", "@fin": "2011-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075775", "@fin": "2013-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949485", "@fin": "2014-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028429140", "@fin": "2013-12-31", "@num": "1639 A bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448419", "@fin": "2014-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641187", "@fin": "2999-01-01", "@num": "1639 A bis", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément au VII de l'article 1379-0 bis ainsi qu'au III de l'article 1521 et à l'article 1522 jusqu'au 15 janvier de l'année qui suit celle de leur création. A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

Par exception aux dispositions du premier alinéa, les établissements publics de coopération intercommunale à fiscalité propre qui bénéficient du transfert de la compétence prévu à l'article L. 2224-13 du code général des collectivités territoriales par un arrêté préfectoral pris postérieurement au 15 octobre d'une année peuvent prendre, jusqu'au 15 janvier de l'année qui suit celle du transfert, la délibération afférente à l'institution de la taxe d'enlèvement des ordures ménagères à l'exclusion des délibérations prévues aux articles 1521 et 1522 et au 2 du III de l'article 1636 B sexies du présent code. A défaut, les délibérations prises en matière de taxe d'enlèvement des ordures ménagères par les communes restent applicables l'année qui suit celle du transfert.

Par exception aux dispositions du premier alinéa, en cas de rattachement d'une commune ou d'un établissement public de coopération intercommunale à un groupement de communes, ce dernier peut, jusqu'au 15 janvier de l'année qui suit celle du rattachement, prendre les délibérations afférentes à l'application, sur le territoire de la commune ou de l'établissement public de coopération intercommunale rattaché, de l'article 1636 B undecies ; toutefois, ces délibérations ne peuvent pas délimiter des zones infracommunales ou supracommunales différentes de celles définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale antérieurement au rattachement. A défaut de délibération, les zones définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale avant le rattachement sont supprimées.

A défaut de délibération, le régime applicable en matière de taxe d'enlèvement des ordures ménagères sur le territoire des établissements publics de coopération intercommunale ayant fait l'objet de la fusion ou sur le territoire des communes incluses dans le périmètre de l'établissement public de coopération intercommunale issu de la fusion, en application du deuxième alinéa du 2° du I de l'article L. 5211-41-3 du code général des collectivités territoriales, est maintenu pour une durée qui ne peut excéder les deux années suivant la fusion. Pour l'application de ces dispositions, l'établissement public de coopération intercommunale issu de la fusion perçoit la taxe au lieu et place des établissements publics de coopération intercommunale ayant fait l'objet de la fusion.

" } }, "LEGIARTI000022201986": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-12-18", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022201986", "URL": "article/LEGI/ARTI/00/00/22/20/19/LEGIARTI000022201986.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77-7.2.6 : les présentes dispositions s'appliquent à compter des impositions établies au titre de 2011.

Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 article 45 II : Le I de l'article 45 s'applique à compter des impositions établies au titre de 2010.

\n
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1466, 1639 A, 1609 quinquies C, 1520, 1609 bis, 1609 quater, 1609 nonies D, 1521, 1522, 1609 nonies A ter, 1636 B sexies, 1609 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "JORFTEXT000000396397", "#text": "Loi n°99-586 du 12 juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - 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art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - 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I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément au VII de l'article 1379-0 bis ainsi qu'au III de l'article 1521 et à l'article 1522 jusqu'au 15 janvier de l'année qui suit celle de leur création. A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

Par exception aux dispositions du premier alinéa, les établissements publics de coopération intercommunale à fiscalité propre qui bénéficient du transfert de la compétence prévu à l'article L. 2224-13 du code général des collectivités territoriales par un arrêté préfectoral pris postérieurement au 15 octobre d'une année peuvent prendre, jusqu'au 15 janvier de l'année qui suit celle du transfert, la délibération afférente à l'institution de la taxe d'enlèvement des ordures ménagères à l'exclusion des délibérations prévues aux articles 1521 et 1522 et au 2 du III de l'article 1636 B sexies. A défaut, les délibérations prises en matière de taxe d'enlèvement des ordures ménagères par les communes restent applicables l'année qui suit celle du transfert.

Par exception aux dispositions du premier alinéa, en cas de rattachement d'une commune ou d'un établissement public de coopération intercommunale à un groupement de communes, ce dernier peut, jusqu'au 15 janvier de l'année qui suit celle du rattachement, prendre les délibérations afférentes à l'application, sur le territoire de la commune ou de l'établissement public de coopération intercommunale rattaché, de l'article 1636 B undecies ; toutefois, ces délibérations ne peuvent pas délimiter des zones infracommunales ou supracommunales différentes de celles définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale antérieurement au rattachement. A défaut de délibération, les zones définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale avant le rattachement sont supprimées.

A défaut de délibération, le régime applicable en matière de taxe d'enlèvement des ordures ménagères sur le territoire des établissements publics de coopération intercommunale ayant fait l'objet de la fusion ou sur le territoire des communes incluses dans le périmètre de l'établissement public de coopération intercommunale issu de la fusion, en application du deuxième alinéa du 2° du I de l'article L. 5211-41-3 du code général des collectivités territoriales, est maintenu pour une durée qui ne peut excéder les deux années suivant la fusion. Pour l'application de ces dispositions, l'établissement public de coopération intercommunale issu de la fusion perçoit la taxe au lieu et place des établissements publics de coopération intercommunale ayant fait l'objet de la fusion.

" } }, "LEGIARTI000023260119": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-12-18" } }, "META_COMMUN": { "ID": "LEGIARTI000023260119", "URL": "article/LEGI/ARTI/00/00/23/26/01/LEGIARTI000023260119.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77-7.2.6 : les présentes dispositions s'appliquent à compter des impositions établies au titre de 2011.

Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 article 45 II : Le I de l'article 45 s'applique à compter des impositions établies au titre de 2010.

\n
\n
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art. 42", "@sens": "cible", "@cidtexte": "JORFTEXT000023239624", "@nortexte": "IOCX0922788L", "@numtexte": "2010-1563", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-16" }, { "@id": "LEGITEXT000024324539", "#text": "Décret n°2011-815 du 6 juillet 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024323381", "@nortexte": "DEVL1101034D", "@numtexte": "2011-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-06" }, { "@id": "LEGIARTI000027975730", "@num": "22", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306172", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306296", "@num": "1521", "#text": "Code général des impôts, CGI. - art. 1521", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311892", "@fin": "1992-07-04", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311893", "@fin": "1997-04-11", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311894", "@fin": "1999-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311895", "@fin": "1999-12-29", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311896", "@fin": "2000-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311897", "@fin": "2000-07-14", 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311903", "@fin": "2005-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311904", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642266", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658237", "@fin": "2010-05-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201986", "@fin": "2010-12-18", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260119", "@fin": "2011-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381374", "@fin": "2011-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075775", "@fin": "2013-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949485", "@fin": "2014-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028429140", "@fin": "2013-12-31", "@num": "1639 A bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448419", "@fin": "2014-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641187", "@fin": "2999-01-01", "@num": "1639 A bis", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément au VII de l'article 1379-0 bis ainsi qu'au III de l'article 1521 et à l'article 1522 jusqu'au 15 janvier de l'année qui suit celle de leur création.A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

Par exception aux dispositions du premier alinéa, les établissements publics de coopération intercommunale à fiscalité propre qui bénéficient du transfert de la compétence prévu à l'article L. 2224-13 du code général des collectivités territoriales par un arrêté préfectoral pris postérieurement au 15 octobre d'une année peuvent prendre, jusqu'au 15 janvier de l'année qui suit celle du transfert, la délibération afférente à l'institution de la taxe d'enlèvement des ordures ménagères à l'exclusion des délibérations prévues aux articles 1521 et 1522 et au 2 du III de l'article 1636 B sexies.A défaut, les délibérations prises en matière de taxe d'enlèvement des ordures ménagères par les communes restent applicables l'année qui suit celle du transfert.

Par exception aux dispositions du premier alinéa, en cas de rattachement d'une commune ou d'un établissement public de coopération intercommunale à un groupement de communes, ce dernier peut, jusqu'au 15 janvier de l'année qui suit celle du rattachement, prendre les délibérations afférentes à l'application, sur le territoire de la commune ou de l'établissement public de coopération intercommunale rattaché, de l'article 1636 B undecies ; toutefois, ces délibérations ne peuvent pas délimiter des zones infracommunales ou supracommunales différentes de celles définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale antérieurement au rattachement. A défaut de délibération, les zones définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale avant le rattachement sont supprimées.

2. Au 15 octobre 2005, les communes ou les établissements publics de coopération intercommunale devront s'être mis en conformité avec la loi pour pouvoir continuer à percevoir la taxe d'enlèvement des ordures ménagères au 1er janvier 2006.A défaut, ces collectivités perdront le bénéfice de la perception de cette taxe.

A défaut de délibération, le régime applicable en matière de taxe d'enlèvement des ordures ménagères sur le territoire des établissements publics de coopération intercommunale ayant fait l'objet de la fusion ou sur le territoire des communes incluses dans le périmètre de l'établissement public de coopération intercommunale issu de la fusion, en application du sixième alinéa du I de l'article L. 5211-41-3 du code général des collectivités territoriales, est maintenu pour une durée qui ne peut excéder les deux années suivant la fusion. Pour l'application de ces dispositions, l'établissement public de coopération intercommunale issu de la fusion perçoit la taxe au lieu et place des établissements publics de coopération intercommunale ayant fait l'objet de la fusion.

" } }, "LEGIARTI000023381374": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023381374", "URL": "article/LEGI/ARTI/00/00/23/38/13/LEGIARTI000023381374.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77-7.2.6 : les présentes dispositions s'appliquent à compter des impositions établies au titre de 2011.

Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 article 45 II : Le I de l'article 45 s'applique à compter des impositions établies au titre de 2010.

\n
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art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306172", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306296", "@num": "1521", "#text": "Code général des impôts, CGI. - art. 1521", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": 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"MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641187", "@fin": "2999-01-01", "@num": "1639 A bis", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément à l'article 1520, au VI de l'article 1379-0 bis et à l'article 1609 quater et les décisions visées au III de l'article 1521 et à l'article 1522 doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément au VI de l'article 1379-0 bis ainsi qu'au III de l'article 1521 et à l'article 1522 jusqu'au 15 janvier de l'année qui suit celle de leur création. A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

Par exception aux dispositions du premier alinéa, les établissements publics de coopération intercommunale à fiscalité propre qui bénéficient du transfert de la compétence prévu à l'article L. 2224-13 du code général des collectivités territoriales par un arrêté préfectoral pris postérieurement au 15 octobre d'une année peuvent prendre, jusqu'au 15 janvier de l'année qui suit celle du transfert, la délibération afférente à l'institution de la taxe d'enlèvement des ordures ménagères à l'exclusion des délibérations prévues aux articles 1521 et 1522 et au 2 du III de l'article 1636 B sexies. A défaut, les délibérations prises en matière de taxe d'enlèvement des ordures ménagères par les communes restent applicables l'année qui suit celle du transfert.

Par exception aux dispositions du premier alinéa, en cas de rattachement d'une commune ou d'un établissement public de coopération intercommunale à un groupement de communes, ce dernier peut, jusqu'au 15 janvier de l'année qui suit celle du rattachement, prendre les délibérations afférentes à l'application, sur le territoire de la commune ou de l'établissement public de coopération intercommunale rattaché, de l'article 1636 B undecies ; toutefois, ces délibérations ne peuvent pas délimiter des zones infracommunales ou supracommunales différentes de celles définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale antérieurement au rattachement. A défaut de délibération, les zones définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale avant le rattachement sont supprimées.

A défaut de délibération, le régime applicable en matière de taxe d'enlèvement des ordures ménagères sur le territoire des établissements publics de coopération intercommunale ayant fait l'objet de la fusion ou sur le territoire des communes incluses dans le périmètre de l'établissement public de coopération intercommunale issu de la fusion, en application du sixième alinéa du I de l'article L. 5211-41-3 du code général des collectivités territoriales, est maintenu pour une durée qui ne peut excéder les deux années suivant la fusion. Pour l'application de ces dispositions, l'établissement public de coopération intercommunale issu de la fusion perçoit la taxe au lieu et place des établissements publics de coopération intercommunale ayant fait l'objet de la fusion.

" } }, "LEGIARTI000023585876": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023585876", "URL": "article/LEGI/ARTI/00/00/23/58/58/LEGIARTI000023585876.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77 7.2.6 : les présentes dispositions s'appliquent à compter des impositions établies au titre de 2010.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025074437", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023153471", "@num": "87", "#text": "Décret n°2010-1463\n du 1er décembre 2010 - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023152806", "@nortexte": "EFII1027014D", "@numtexte": "2010-1463", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-01" }, { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\r\n du 9 juin 2011 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue aux articles L. 1612-2 et L. 1612-3 du code général des collectivités territoriales, n'intervient pas avant le 15 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les conseis municipaux ou généraux concernés par ce renouvellement, du 31 mars au 15 avril et, pour les conseils régionaux, du 31 mars au 30 avril.

Pour la fixation des taux par les chambres de commerce et d'industrie territoriales conformément aux dispositions de l'article 1600, les services fiscaux communiquent aux chambres de commerce et d'industrie territoriales le montant prévisionnel des bases de cotisation foncière des entreprises retenues pour l'établissement de la taxe prévue à l'article précité et les taux d'imposition de l'année précédente ainsi que le montant du prélèvement de l'année précédente prévu au IV de l'article 29 de la loi de finances pour 2003 (n° 2002-1575 du 30 décembre 2002). Si cette communication n'intervient pas avant le 15 mars, la notification aux services fiscaux des décisions relatives aux taux s'effectue dans un délai de quinze jours à compter de la communication de ces informations.

II. – (Abrogé)

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

" } }, "LEGIARTI000025075775": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025075775", "URL": "article/LEGI/ARTI/00/00/25/07/57/LEGIARTI000025075775.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2011-1977 du 28 décembre 2011, art. 97-II : les dispositions du paragraphe IV s'appliquent à compter des impositions établies au titre de l'année 2013.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000024324539", "#text": "Décret n°2011-815 du 6 juillet 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024323381", "@nortexte": "DEVL1101034D", "@numtexte": "2011-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-06" }, { "@id": "LEGIARTI000025048377", "@num": "111", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 111", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025048282", "@num": "97", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 97", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025048284", "@num": "98", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 98", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025062808", "@num": "44", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000027975730", "@num": "22", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306172", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306292", "@num": "1520", "#text": "Code général des impôts, CGI. - art. 1520 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390377", "@num": "L2224-13", "#text": "Code général des collectivités territoriales - art. L2224-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392936", "@num": "L5211-41-3", "#text": "Code général des collectivités territoriales - art. L5211-41-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393401", "@num": "L5711-2", "#text": "Code général des collectivités territoriales - art. L5711-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311892", "@fin": "1992-07-04", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311893", "@fin": "1997-04-11", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311894", "@fin": "1999-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311895", "@fin": "1999-12-29", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311896", "@fin": "2000-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311897", "@fin": "2000-07-14", 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"MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641187", "@fin": "2999-01-01", "@num": "1639 A bis", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Par exception aux dispositions du premier alinéa, les délibérations prévues à l'article 1647 D peuvent être prises jusqu'au 31 décembre pour être applicables l'année suivante.

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément à l'article 1520, au VI de l'article 1379-0 bis et à l'article 1609 quater et les décisions visées au III de l'article 1521 et à l'article 1522 doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément au VI de l'article 1379-0 bis ainsi qu'au III de l'article 1521 et à l'article 1522 jusqu'au 15 janvier de l'année qui suit celle de leur création. A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

Par exception aux dispositions du premier alinéa, les établissements publics de coopération intercommunale à fiscalité propre qui bénéficient du transfert de la compétence prévu à l'article L. 2224-13 du code général des collectivités territoriales par un arrêté préfectoral pris postérieurement au 15 octobre d'une année peuvent prendre, jusqu'au 15 janvier de l'année qui suit celle du transfert, la délibération afférente à l'institution de la taxe d'enlèvement des ordures ménagères à l'exclusion des délibérations prévues aux articles 1521 et 1522 et au 2 de l'article 1636 B undecies (1). A défaut, les délibérations prises en matière de taxe d'enlèvement des ordures ménagères par les communes restent applicables l'année qui suit celle du transfert.

Par exception aux dispositions du premier alinéa, en cas de rattachement d'une commune ou d'un établissement public de coopération intercommunale à un groupement de communes, ce dernier peut, jusqu'au 15 janvier de l'année qui suit celle du rattachement, prendre les délibérations afférentes à l'application, sur le territoire de la commune ou de l'établissement public de coopération intercommunale rattaché, de l'article 1636 B undecies ; toutefois, ces délibérations ne peuvent pas délimiter des zones infracommunales ou supracommunales différentes de celles définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale antérieurement au rattachement. A défaut de délibération, les zones définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale avant le rattachement sont supprimées.

A défaut de délibération, le régime applicable en matière de taxe d'enlèvement des ordures ménagères sur le territoire des établissements publics de coopération intercommunale ayant fait l'objet de la fusion ou sur le territoire des communes incluses dans le périmètre de l'établissement public de coopération intercommunale issu de la fusion, en application du sixième alinéa du I de l'article L. 5211-41-3 du code général des collectivités territoriales, est maintenu pour une durée qui ne peut excéder cinq années suivant la fusion. Pour l'application de ces dispositions, l'établissement public de coopération intercommunale issu de la fusion perçoit la taxe au lieu et place des établissements publics de coopération intercommunale ayant fait l'objet de la fusion.

Les dispositions des premier et deuxième alinéas sont également applicables aux syndicats mixtes issus d'une fusion en application de l'article L. 5711-2 du code général des collectivités territoriales. Elles sont également applicables en cas de modification de périmètre d'un établissement public de coopération intercommunale suivant l'intégration d'une commune ou d'un établissement de coopération intercommunale.

IV. – En cas de rattachement d'une commune ou d'un établissement public de coopération intercommunale ne faisant pas application des dispositions de l'article 1522 bis à un établissement public de coopération intercommunale ou à un syndicat mixte en faisant application, l'application de ces dispositions sur le territoire de la commune ou de l'établissement public de coopération intercommunale rattaché peut être reportée à la cinquième année qui suit celle du rattachement.

Dans ce cas, pour l'année du rattachement, les délibérations antérieures relatives à la taxe d'enlèvement des ordures ménagères restent, le cas échéant, en vigueur. L'établissement public de coopération intercommunale ou le syndicat mixte auquel sont rattachés les communes ou l'établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères en lieu et place des communes rattachées et des établissements publics de coopération intercommunale dissous.

" } }, "LEGIARTI000026949485": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949485", "URL": "article/LEGI/ARTI/00/00/26/94/94/LEGIARTI000026949485.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2011-1977 du 28 décembre 2011, art. 97-II : les dispositions du paragraphe IV s'appliquent à compter des impositions établies au titre de l'année 2013.

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L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306172", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306292", "@num": "1520", "#text": "Code général des impôts, CGI. - art. 1520", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - 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L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393401", "@num": "L5711-2", "#text": "Code général des collectivités territoriales - art. 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I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Par exception aux dispositions du premier alinéa, les délibérations prévues à l'article 1647 D au titre de l'exercice 2013 peuvent être prises ou modifiées jusqu'au 21 janvier 2013. Le maire ou le président de l'établissement public de coopération intercommunale transmet la délibération prise sur le fondement du présent alinéa au comptable public assignataire de la commune ou de l'établissement public de coopération intercommunale au plus tard le deuxième jour ouvré suivant le 21 janvier 2013. A défaut de nouvelle délibération prise à cette date, le montant de la base minimum applicable pour les contribuables dont le montant du chiffre d'affaires ou des recettes hors taxes au cours de la période de référence définie à l'article 1467 A est compris entre 100 000 € et 250 000 € est le montant de la base minimum fixé par les délibérations antérieures de la collectivité pour les contribuables dont le montant du chiffre d'affaires ou des recettes hors taxes est supérieur à 100 000 €.

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément à l'article 1520, au VI de l'article 1379-0 bis et à l'article 1609 quater et les décisions visées au III de l'article 1521 et à l'article 1522 doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément au VI de l'article 1379-0 bis ainsi qu'au III de l'article 1521 et à l'article 1522 jusqu'au 15 janvier de l'année qui suit celle de leur création. A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

Par exception aux dispositions du premier alinéa, les établissements publics de coopération intercommunale à fiscalité propre qui bénéficient du transfert de la compétence prévu à l'article L. 2224-13 du code général des collectivités territoriales par un arrêté préfectoral pris postérieurement au 15 octobre d'une année peuvent prendre, jusqu'au 15 janvier de l'année qui suit celle du transfert, la délibération afférente à l'institution de la taxe d'enlèvement des ordures ménagères à l'exclusion des délibérations prévues aux articles 1521 et 1522 et au 2 de l'article 1636 B undecies (1). A défaut, les délibérations prises en matière de taxe d'enlèvement des ordures ménagères par les communes restent applicables l'année qui suit celle du transfert.

Par exception aux dispositions du premier alinéa, en cas de rattachement d'une commune ou d'un établissement public de coopération intercommunale à un groupement de communes, ce dernier peut, jusqu'au 15 janvier de l'année qui suit celle du rattachement, prendre les délibérations afférentes à l'application, sur le territoire de la commune ou de l'établissement public de coopération intercommunale rattaché, de l'article 1636 B undecies ; toutefois, ces délibérations ne peuvent pas délimiter des zones infracommunales ou supracommunales différentes de celles définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale antérieurement au rattachement. A défaut de délibération, les zones définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale avant le rattachement sont supprimées.

A défaut de délibération, le régime applicable en matière de taxe d'enlèvement des ordures ménagères sur le territoire des établissements publics de coopération intercommunale ayant fait l'objet de la fusion ou sur le territoire des communes incluses dans le périmètre de l'établissement public de coopération intercommunale issu de la fusion, en application du sixième alinéa du I de l'article L. 5211-41-3 du code général des collectivités territoriales, est maintenu pour une durée qui ne peut excéder cinq années suivant la fusion. Pour l'application de ces dispositions, l'établissement public de coopération intercommunale issu de la fusion perçoit la taxe au lieu et place des établissements publics de coopération intercommunale ayant fait l'objet de la fusion.

" } }, "LEGIARTI000026949499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949499", "URL": "article/LEGI/ARTI/00/00/26/94/94/LEGIARTI000026949499.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, article 37 II D : Ces dispositions s'appliquent à compter du 1er janvier 2013.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321442", "@num": "29", "#text": "Loi 2002-1575 du 30 décembre 2002 - art. 29 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000029737062", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025511647", "@num": "31", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031325127", "@num": "4", "#text": "Ordonnance n° 2012-1397\n du 13 décembre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026767253", "@nortexte": "OMEO1234925R", "@numtexte": "2012-1397", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000029736689", "@num": "37", "#text": "LOI n°2012-1510 du 29 décembre 2012 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000027975724", "@num": "23", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402581", "@num": "51", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030024630", "@num": "77", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031314621", "@num": "40", "#text": "LOI n°2015-1268 du 14 octobre 2015 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000031311177", "@nortexte": "OMEX1505701L", "@numtexte": "2015-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-10-14" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGIARTI000046198148", "@num": "2", "#text": "Arrêté du 17 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000046414487", "@num": "2", "#text": "Arrêté du 12 octobre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000006390517", "@num": "L2311-5", "#text": "Code général des collectivités territoriales - art. L2311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574053", "@num": "L3312-6", "#text": "Code général des collectivités territoriales - art. L3312-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029721772", "@num": "L3661-11", "#text": "Code général des collectivités territoriales - art. L3661-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021286313", "@num": "L4312-9", "#text": "Code général des collectivités territoriales - art. L4312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033451243", "@num": "L4425-14", "#text": "Code général des collectivités territoriales - art. L4425-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886118", "@num": "L5217-10-11", "#text": "Code général des collectivités territoriales - art. L5217-10-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768091", "@num": "L71-111-10", "#text": "Code général des collectivités territoriales - art. L71-111-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312205", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306540", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848713", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600703", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464785", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410723", "@num": "1638 quinquies", "#text": "Code général des impôts, CGI. - art. 1638 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949502", "@num": "1638-00 bis", "#text": "Code général des impôts, CGI. - art. 1638-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641187", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389620", "@num": "L1612-2", "#text": "Code général des collectivités territoriales - art. L1612-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311882", "@fin": "1980-01-11", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311883", "@fin": "1984-07-14", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311884", "@fin": "1996-05-12", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311885", "@fin": "1999-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311886", "@fin": "2000-03-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311887", "@fin": "2004-12-31", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311888", "@fin": "2010-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642276", "@fin": "2011-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023585876", "@fin": "2013-01-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949499", "@fin": "2019-12-30", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468848", "@fin": "2022-09-01", "@num": "1639 A", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917133", "@fin": "2999-01-01", "@num": "1639 A", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions de l'article 1639 A bis, les collectivités locales et organismes compétents font connaître aux services fiscaux, avant le 15 avril de chaque année, les décisions relatives soit aux taux, soit aux produits, selon le cas, des impositions directes perçues à leur profit.

Toutefois, lorsque la communication aux collectivités locales des informations indispensables à l'établissement de leur budget, telle qu'elle est prévue aux articles L. 1612-2 et L. 1612-3 du code général des collectivités territoriales, n'intervient pas avant le 31 mars, la notification aux services fiscaux s'effectue dans un délai de quinze jours à compter de la communication de ces informations ; l'année où intervient le renouvellement des conseils municipaux, généraux ou régionaux, la date de notification est reportée, pour les conseils municipaux, généraux ou régionaux concernés par ce renouvellement, du 15 avril au 30 avril.

Pour la fixation des taux par les chambres de commerce et d'industrie territoriales conformément aux dispositions de l'article 1600, les services fiscaux communiquent aux chambres de commerce et d'industrie territoriales le montant prévisionnel des bases de cotisation foncière des entreprises retenues pour l'établissement de la taxe prévue à l'article précité et les taux d'imposition de l'année précédente ainsi que le montant du prélèvement de l'année précédente prévu au IV de l'article 29 de la loi de finances pour 2003 (n° 2002-1575 du 30 décembre 2002). Si cette communication n'intervient pas avant le 31 mars, la notification aux services fiscaux des décisions relatives aux taux s'effectue dans un délai de quinze jours à compter de la communication de ces informations.

II. – (Abrogé)

A défaut, les impositions peuvent être recouvrées selon les décisions de l'année précédente.

" } }, "LEGIARTI000028429140": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-31", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028429140", "URL": "article/LEGI/ARTI/00/00/28/42/91/LEGIARTI000028429140.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2011-1977 du 28 décembre 2011, art. 97-II : les dispositions du paragraphe IV s'appliquent à compter des impositions établies au titre de l'année 2013.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022787332", "@num": "5", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048847886", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000024324539", "#text": "Décret n°2011-815 du 6 juillet 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024323381", "@nortexte": "DEVL1101034D", "@numtexte": "2011-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-06" }, { "@id": "LEGIARTI000027975730", "@num": "22", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428509", "@num": "25", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 76", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000031734566", "@num": "99", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033760692", "@num": "97", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782089", "@num": "43", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041465329", "@num": "48", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354030", "@num": "30", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036354144", "@num": "53", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045198749", "@num": "34", "#text": "LOI n°2022-217 du 21 février 2022 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000046198135", "#text": "Arrêté du 17 août 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197739", "@nortexte": "ECOE2219154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-17" }, { "@id": "LEGITEXT000046414475", "#text": "Arrêté du 12 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046413338", "@nortexte": "ECOE2225752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-12" }, { "@id": "LEGIARTI000022494760", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042962027", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024324623", "@num": "R2333-140", "#text": "Code général des collectivités territoriales - art. R2333-140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465482", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913452", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306172", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306292", "@num": "1520", "#text": "Code général des impôts, CGI. - art. 1520", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623353", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816759", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092129", "@num": "1650 A", "#text": "Code général des impôts, CGI. - art. 1650 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662384", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032359446", "@num": "L181-15", "#text": "Code rural - art. L181-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675617", "#text": "Code rural et de la pêche maritime - art. L128-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029596303", "@num": "L181-14", "#text": "Code rural et de la pêche maritime - art. L181-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025948946", "@num": "L182-22", "#text": "Code rural et de la pêche maritime - art. L182-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393401", "@num": "L5711-2", "#text": "Code général des collectivités territoriales - art. L5711-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162739", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147089", "@fin": "2999-01-01", "#text": "Chapitre premier : Fixation des taux à retenir pour le calcul des impositions directes locales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311889", "@fin": "1984-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311890", "@fin": "1986-08-22", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1984-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311891", "@fin": "1990-12-30", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1986-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311892", "@fin": "1992-07-04", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311893", "@fin": "1997-04-11", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311894", "@fin": "1999-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311895", "@fin": "1999-12-29", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311896", "@fin": "2000-03-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "1999-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311897", "@fin": "2000-07-14", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311898", "@fin": "2000-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311899", "@fin": "2002-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311900", "@fin": "2004-03-27", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311901", "@fin": "2005-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311902", "@fin": "2004-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311903", "@fin": "2005-12-31", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311904", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642266", "@fin": "2010-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658237", "@fin": "2010-05-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201986", "@fin": "2010-12-18", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260119", "@fin": "2011-01-01", "@num": "1639 A bis", "@etat": "MODIFIE", "@debut": 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"2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641187", "@fin": "2999-01-01", "@num": "1639 A bis", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions de l'article 1466, les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément à l'article 1520, au VI de l'article 1379-0 bis et à l'article 1609 quater et les décisions visées au III de l'article 1521 et à l'article 1522 doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément au VI de l'article 1379-0 bis ainsi qu'au III de l'article 1521 et à l'article 1522 jusqu'au 15 janvier de l'année qui suit celle de leur création. A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

Par exception aux dispositions du premier alinéa, les établissements publics de coopération intercommunale à fiscalité propre qui bénéficient du transfert de la compétence prévu à l'article L. 2224-13 du code général des collectivités territoriales par un arrêté préfectoral pris postérieurement au 15 octobre d'une année peuvent prendre, jusqu'au 15 janvier de l'année qui suit celle du transfert, la délibération afférente à l'institution de la taxe d'enlèvement des ordures ménagères à l'exclusion des délibérations prévues aux articles 1521 et 1522 et au 2 de l'article 1636 B undecies (1). A défaut, les délibérations prises en matière de taxe d'enlèvement des ordures ménagères par les communes restent applicables l'année qui suit celle du transfert.

Par exception aux dispositions du premier alinéa, en cas de rattachement d'une commune ou d'un établissement public de coopération intercommunale à un groupement de communes, ce dernier peut, jusqu'au 15 janvier de l'année qui suit celle du rattachement, prendre les délibérations afférentes à l'application, sur le territoire de la commune ou de l'établissement public de coopération intercommunale rattaché, de l'article 1636 B undecies ; toutefois, ces délibérations ne peuvent pas délimiter des zones infracommunales ou supracommunales différentes de celles définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale antérieurement au rattachement. A défaut de délibération, les zones définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale avant le rattachement sont supprimées.

A défaut de délibération, le régime applicable en matière de taxe d'enlèvement des ordures ménagères sur le territoire des établissements publics de coopération intercommunale ayant fait l'objet de la fusion ou sur le territoire des communes incluses dans le périmètre de l'établissement public de coopération intercommunale issu de la fusion, en application du sixième alinéa du I de l'article L. 5211-41-3 du code général des collectivités territoriales, est maintenu pour une durée qui ne peut excéder cinq années suivant la fusion. Pour l'application de ces dispositions, l'établissement public de coopération intercommunale issu de la fusion perçoit la taxe au lieu et place des établissements publics de coopération intercommunale ayant fait l'objet de la fusion.

" } }, "LEGIARTI000028448419": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-30", "DATE_DEBUT": "2013-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000028448419", "URL": "article/LEGI/ARTI/00/00/28/44/84/LEGIARTI000028448419.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2011-1977 du 28 décembre 2011, art. 97-II : les dispositions du paragraphe IV s'appliquent à compter des impositions établies au titre de l'année 2013.

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art. 1382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787950", "@num": "1382 F", "#text": "Code général des impôts, CGI. - art. 1382 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861639", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846499", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464601", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464595", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464589", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846492", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846482", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835829", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589424", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464570", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464681", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023386", "@num": "1387 A", "#text": "Code général des impôts, CGI. - art. 1387 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028443611", "@num": "1388 quinquies A", "#text": "Code général des impôts, CGI. - art. 1388 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915142", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464532", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464671", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306046", "@num": "1394 C", "#text": "Code général des impôts, CGI. - art. 1394 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107434", "@num": "1395 A ter", "#text": "Code général des impôts, CGI. - art. 1395 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036446887", "@num": "1396 bis", "#text": "Code général des impôts, CGI. - art. 1396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846523", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464828", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872449", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781623", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042748", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701477", "@num": "1464 H", "#text": "Code général des impôts, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363853", "@num": "1466 B", "#text": "Code général des impôts, CGI. - art. 1466 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991360", "@num": "1466 B bis", "#text": "Code général des impôts, CGI. - art. 1466 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641361", "@num": "1469 A quater", "#text": "Code général des impôts, CGI. - art. 1469 A quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464508", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464645", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464651", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043157255", "@num": "1518 quater", "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306292", "@num": "1520", "#text": "Code général des impôts, CGI. - art. 1520", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306296", "@num": "1521", "#text": "Code général des impôts, CGI. - art. 1521 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465041", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837421", "@num": "1522 bis", "#text": "Code général des impôts, CGI. - art. 1522 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373343", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306347", "@num": "1584 ter", "#text": "Code général des impôts, CGI. - art. 1584 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306379", "@num": "1594 H bis", "#text": "Code général des impôts, CGI. - art. 1594 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642096", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875461", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986322", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465036", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917133", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675593", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675560", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - 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I. – Les délibérations des collectivités locales et des organismes compétents relatives à la fiscalité directe locale, autres que celles fixant soit les taux, soit les produits des impositions, et que celles instituant la taxe d'enlèvement des ordures ménagères doivent être prises avant le 1er octobre pour être applicables l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

II. – 1. Les délibérations des communes et de leurs établissements publics de coopération intercommunale instituant la taxe d'enlèvement des ordures ménagères conformément à l'article 1520, au VI de l'article 1379-0 bis et à l'article 1609 quater et les décisions visées au III de l'article 1521 et à l'article 1522 doivent être prises avant le 15 octobre d'une année pour être applicables à compter de l'année suivante. Elles sont soumises à la notification prévue à l'article 1639 A au plus tard quinze jours après la date limite prévue pour leur adoption.

Toutefois, les établissements publics de coopération intercommunale à fiscalité propre ne résultant pas d'une substitution ou d'une transformation de groupement préexistant peuvent prendre les délibérations afférentes à la taxe d'enlèvement des ordures ménagères conformément au VI de l'article 1379-0 bis ainsi qu'au III de l'article 1521 et à l'article 1522 jusqu'au 15 janvier de l'année qui suit celle de leur création. A défaut, les délibérations prises par les communes et par les établissements publics de coopération intercommunale dissous restent applicables l'année qui suit celle de la création ; dans ce cas, le nouvel établissement public de coopération intercommunale perçoit la taxe d'enlèvement des ordures ménagères aux lieu et place des établissements publics de coopération intercommunale dissous.

Par exception aux dispositions du premier alinéa, les établissements publics de coopération intercommunale à fiscalité propre qui bénéficient du transfert de la compétence prévu à l'article L. 2224-13 du code général des collectivités territoriales par un arrêté préfectoral pris postérieurement au 15 octobre d'une année peuvent prendre, jusqu'au 15 janvier de l'année qui suit celle du transfert, la délibération afférente à l'institution de la taxe d'enlèvement des ordures ménagères à l'exclusion des délibérations prévues aux articles 1521 et 1522 et au 2 de l'article 1636 B undecies (1). A défaut, les délibérations prises en matière de taxe d'enlèvement des ordures ménagères par les communes restent applicables l'année qui suit celle du transfert.

Par exception aux dispositions du premier alinéa, en cas de rattachement d'une commune ou d'un établissement public de coopération intercommunale à un groupement de communes, ce dernier peut, jusqu'au 15 janvier de l'année qui suit celle du rattachement, prendre les délibérations afférentes à l'application, sur le territoire de la commune ou de l'établissement public de coopération intercommunale rattaché, de l'article 1636 B undecies ; toutefois, ces délibérations ne peuvent pas délimiter des zones infracommunales ou supracommunales différentes de celles définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale antérieurement au rattachement. A défaut de délibération, les zones définies sur le territoire de la commune ou de l'établissement public de coopération intercommunale avant le rattachement sont supprimées.

A défaut de délibération, le régime applicable en matière de taxe d'enlèvement des ordures ménagères sur le territoire des établissements publics de coopération intercommunale ayant fait l'objet de la fusion ou sur le territoire des communes incluses dans le périmètre de l'établissement public de coopération intercommunale issu de la fusion, en application du sixième alinéa du I de l'article L. 5211-41-3 du code général des collectivités territoriales, est maintenu pour une durée qui ne peut excéder cinq années suivant la fusion. Pour l'application de ces dispositions, l'établissement public de coopération intercommunale issu de la fusion perçoit la taxe au lieu et place des établissements publics de coopération intercommunale ayant fait l'objet de la fusion.

" } }, "LEGIARTI000030060175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1639 A bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030060175", "URL": "article/LEGI/ARTI/00/00/30/06/01/LEGIARTI000030060175.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2011-1977 du 28 décembre 2011, art. 97-II : les dispositions du paragraphe IV s'appliquent à compter des impositions établies au titre de l'année 2013.

Arrêté du 12 octobre 2022 relatif aux modalités de transmission des informations concernant la taxe d'aménagement