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I. – Une taxe calculée sur la même base que la taxe foncière sur les propriétés non bâties est perçue au profit des chambres d'agriculture. Elle est établie dans la circonscription territoriale de chaque chambre d'agriculture.

II. – Le taux maximum et les conditions d'application de la taxe sont fixés par décret en Conseil d'Etat. Le taux peut ne pas être le même pour l'ensemble du territoire.

\n
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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047753561", "@nortexte": "AGRT2236911D", "@numtexte": "2023-539", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "LEGIARTI000047770319", "@num": "D514-8", "#text": "Code rural - art. D514-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769851", "@num": "D514-11", "#text": "Code rural et de la pêche maritime - art. D514-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769874", "@num": "D514-5", "#text": "Code rural et de la pêche maritime - art. D514-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769824", "@num": "D514-6", "#text": "Code rural et de la pêche maritime - art. D514-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382231", "@num": "L514-1", "#text": "Code rural et de la pêche maritime - art. L514-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162693", "@fin": "2999-01-01", "#text": "Section IV : Taxe pour frais de chambres d'agriculture", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000049221701", "@fin": "1955-05-22", "@num": "1604", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049706744", "@fin": "1979-07-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "1955-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306566", "@fin": "2000-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306567", "@fin": "2010-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021661013", "@fin": "2010-05-08", "@num": "1604", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334778", "@fin": "2013-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948097", "@fin": "2015-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022867", "@fin": "2018-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432512", "@fin": "2020-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042912033", "@fin": "2022-04-22", "@num": "1604", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045629128", "@fin": "2023-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2022-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046874200", "@fin": "2023-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848713", "@fin": "2999-01-01", "@num": "1604", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. – Les chambres départementales d'agriculture arrêtent, chaque année, le produit de la taxe mentionnée au I. Ce produit est déterminé à partir de celui arrêté l'année précédente, augmenté, le cas échéant, dans les conditions fixées par l'article L. 514-1 du code rural.

Le produit à recouvrer au profit de chaque chambre départementale d'agriculture est transmis aux services fiscaux par l'autorité de l'Etat chargée de la tutelle de la chambre dans les conditions prévues au premier alinéa du I de l'article 1639 A. A défaut, les impositions peuvent être recouvrées dans les conditions prévues au III de l'article 1639 A (1).

(1) Ces dispositions s'appliquent pour les impositions établies au titre de 2001 et des années suivantes.

\n
" } }, "LEGIARTI000006584178": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-10-03", "DATE_DEBUT": "1990-09-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006584178", "URL": "article/LEGI/ARTI/00/00/06/58/41/LEGIARTI000006584178.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X511L010XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006604800", "@num": "4", "#text": "Décret n°90-879 du 28 septembre 1990 - art. 4 () JORF 30 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000526161", "@nortexte": "PRME9061916D", "@numtexte": "90-879", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-28" }, { "@id": "JORFTEXT000000526953", "#text": "Loi 91-363 1991-04-15", "@sens": "source", "@cidtexte": "JORFTEXT000000526953", "@nortexte": "AGRX9000116L", "@numtexte": "91-363", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-04-15" }, { "@id": "LEGITEXT000047107912", "#text": "Décret n°2023-79 du 8 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047106528", "@nortexte": "AGRT2302545D", "@numtexte": "2023-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-08" }, { "@id": "LEGITEXT000049054861", "#text": "Décret n°2024-45 du 29 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049054226", "@nortexte": "AGRT2401913D", "@numtexte": "2024-45", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGIARTI000024082704", "@num": "D511-60", "#text": "Code rural - art. D511-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049538985", "@num": "D512-5", "#text": "Code rural et de la pêche maritime - art. D512-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049090717", "@num": "D513-2", "#text": "Code rural et de la pêche maritime - art. D513-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045629512", "@num": "L513-4", "#text": "Code rural et de la pêche maritime - art. L513-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167781", "@fin": "2006-10-03", "#text": "Section 4 : Fonctionnement.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152265", "@fin": "2006-10-03", "#text": "Chapitre Ier : Chambres départementales", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138344", "@fin": "2006-10-03", "#text": "Titre Ier : Chambres d'agriculture", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584178", "@fin": "2006-10-03", "@num": "L511-10", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006584179", "@fin": "2999-01-01", "@num": "L511-10", "@etat": "VIGUEUR", "@debut": "2006-10-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'autorité supérieure fait prononcer par décret l'annulation de tout acte ou délibération étranger aux attributions légales des chambres ou contraires aux lois et à l'ordre public.
\n
" } }, "LEGIARTI000006584179": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-10-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006584179", "URL": "article/LEGI/ARTI/00/00/06/58/41/LEGIARTI000006584179.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X511L010XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000526953", "#text": "Loi 91-363 1991-04-15", "@sens": "source", "@cidtexte": "JORFTEXT000000526953", "@nortexte": "AGRX9000116L", "@numtexte": "91-363", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-04-15" }, { "@id": "LEGIARTI000006255369", "@num": "1", "#text": "Ordonnance n°2006-1207 du 2 octobre 2006 - art. 1 () JORF 3 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000609403", "@nortexte": "AGRX0600119R", "@numtexte": "2006-1207", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-10-02" }, { "@id": "LEGITEXT000047107912", "#text": "Décret n°2023-79 du 8 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047106528", "@nortexte": "AGRT2302545D", "@numtexte": "2023-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-08" }, { "@id": "LEGITEXT000049054861", "#text": "Décret n°2024-45 du 29 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049054226", "@nortexte": "AGRT2401913D", "@numtexte": "2024-45", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGIARTI000024082704", "@num": "D511-60", "#text": "Code rural - art. D511-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049538985", "@num": "D512-5", "#text": "Code rural et de la pêche maritime - art. D512-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049090717", "@num": "D513-2", "#text": "Code rural et de la pêche maritime - art. D513-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045629512", "@num": "L513-4", "#text": "Code rural et de la pêche maritime - art. L513-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168013", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement.", "@debut": "2006-10-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152424", "@fin": "2010-07-29", "#text": "Chapitre Ier : Chambres départementales", "@debut": "2006-10-03" }, { "@id": "LEGISCTA000022658464", "@fin": "2999-01-01", "#text": "Chapitre Ier : Chambres départementales et interdépartementales", "@debut": "2010-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138343", "@fin": "2999-01-01", "#text": "Titre Ier : Du réseau des chambres d'agriculture", "@debut": "2006-10-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584178", "@fin": "2006-10-03", "@num": "L511-10", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006584179", "@fin": "2999-01-01", "@num": "L511-10", "@etat": "VIGUEUR", "@debut": "2006-10-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'autorité supérieure fait prononcer par décret l'annulation de tout acte ou délibération étranger aux attributions légales des chambres ou contraires aux lois et à l'ordre public.
\n
" } }, "LEGIARTI000021661013": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1604", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021661013", "URL": "article/LEGI/ARTI/00/00/21/66/10/LEGIARTI000021661013.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019266188", "@num": "4", "#text": "Décret n°81-276 du 18 mars 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000021579954", "@num": "93", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 93", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000028402491", "@num": "107", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - 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I. – Une taxe calculée sur la même base que la taxe foncière sur les propriétés non bâties est perçue au profit des chambres d'agriculture.

Elle est établie dans la circonscription territoriale de chaque chambre d'agriculture.

Au titre de l'exercice budgétaire 2009, une part du produit de la taxe est reversée par les chambres départementales d'agriculture aux chambres régionales d'agriculture à hauteur de 1 % minimum de la recette fiscale totale régionale, déduction faite des versements au Fonds national de péréquation et d'action professionnelle des chambres d'agriculture. Cette part est portée à 4 % minimum à compter de l'exercice 2010, 7 % minimum en 2011 et 10 % minimum en 2012.

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I. – Une taxe calculée sur la même base que la taxe foncière sur les propriétés non bâties est perçue au profit des chambres d'agriculture.

Elle est établie dans la circonscription territoriale de chaque chambre d'agriculture.

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L514-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162693", "@fin": "2999-01-01", "#text": "Section IV : Taxe pour frais de chambres d'agriculture", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000049221701", "@fin": "1955-05-22", "@num": "1604", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049706744", "@fin": "1979-07-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "1955-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306566", "@fin": "2000-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306567", "@fin": "2010-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021661013", "@fin": "2010-05-08", "@num": "1604", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334778", "@fin": "2013-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948097", "@fin": "2015-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022867", "@fin": "2018-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432512", "@fin": "2020-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042912033", "@fin": "2022-04-22", "@num": "1604", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045629128", "@fin": "2023-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2022-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046874200", "@fin": "2023-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848713", "@fin": "2999-01-01", "@num": "1604", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Une taxe calculée sur la même base que la taxe foncière sur les propriétés non bâties est perçue au profit des chambres d'agriculture, dans la limite du plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012.

Par dérogation au II du même article 46, ce plafond porte sur les émissions rattachées aux rôles de l'année de référence.

La taxe est établie dans la circonscription territoriale de chaque chambre d'agriculture.

II. – Les chambres départementales d'agriculture arrêtent, chaque année, le produit de la taxe mentionnée au I. Dans le respect du plafond mentionné au même I, ce produit est déterminé à partir de celui arrêté l'année précédente, augmenté, le cas échéant, dans les conditions fixées par l'article L. 514-1 du code rural et de la pêche maritime.

" } }, "LEGIARTI000030022867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1604", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030022867", "URL": "article/LEGI/ARTI/00/00/30/02/28/LEGIARTI000030022867.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019266188", "@num": "4", "#text": "Décret n°81-276 du 18 mars 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFARTI000025044785", "@num": "46", "#text": "LOI n° 2011-1977 du 28 décembre 2011 - art. 46", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000028402491", "@num": "107", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 107 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031780715", "@num": "34", "#text": "LOI n° 2014-1654 du 29 décembre 2014 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000031780715", "@num": "34", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030492223", "#text": "DÉCRET n°2015-446 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491648", "@nortexte": "AGRT1507960D", "@numtexte": "2015-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGIARTI000030492240", "@num": "4", "#text": "DÉCRET n°2015-446 du 17 avril 2015 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491648", "@nortexte": "AGRT1507960D", "@numtexte": "2015-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000032588677", "#text": "Décret n°2016-627 du 18 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032547796", "@nortexte": "AGRT1604767D", "@numtexte": "2016-627", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000032588682", "@num": "1", "#text": "Décret n°2016-627 du 18 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032547796", "@nortexte": "AGRT1604767D", "@numtexte": "2016-627", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGITEXT000034417528", "#text": "Décret n°2017-526 du 11 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034413922", "@nortexte": "AGRT1709876D", "@numtexte": "2017-526", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-11" }, { "@id": "LEGIARTI000034417532", "@num": "1", "#text": "Décret n°2017-526 du 11 avril 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034413922", "@nortexte": "AGRT1709876D", "@numtexte": "2017-526", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-11" }, { "@id": "LEGITEXT000036741397", "#text": "Décret n°2018-201 du 23 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036740098", "@nortexte": "AGRT1807474D", "@numtexte": "2018-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-23" }, { "@id": "LEGIARTI000036741401", "@num": "1", "#text": "Décret n°2018-201 du 23 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036740098", "@nortexte": "AGRT1807474D", "@numtexte": "2018-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-23" }, { "@id": "LEGIARTI000038080601", "@num": "6", "#text": "Ordonnance n° 2019-59 du 30 janvier 2019 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038074343", "@nortexte": "AGRT1835301R", "@numtexte": "2019-59", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGITEXT000038150858", "#text": "Décret n°2019-118 du 19 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038149669", "@nortexte": "AGRT1904379D", "@numtexte": "2019-118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-19" }, { "@id": "LEGIARTI000038150862", "@num": "1", "#text": "Décret n°2019-118 du 19 février 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038149669", "@nortexte": "AGRT1904379D", "@numtexte": "2019-118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-19" }, { "@id": "LEGITEXT000041809084", "#text": "Décret n°2020-445 du 16 avril 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807437", "@nortexte": "AGRT2007316D", "@numtexte": "2020-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000041809088", "@num": "1", "#text": "Décret n°2020-445 du 16 avril 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807437", "@nortexte": "AGRT2007316D", "@numtexte": "2020-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGITEXT000043381400", "#text": "Décret n°2021-448 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043379142", "@nortexte": "AGRT2108726D", "@numtexte": "2021-448", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000043381404", "@num": "1", "#text": "Décret n°2021-448 du 15 avril 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043379142", "@nortexte": "AGRT2108726D", "@numtexte": "2021-448", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGITEXT000045247533", "#text": "Décret n°2022-249 du 25 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243906", "@nortexte": "AGRT2201220D", "@numtexte": "2022-249", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGIARTI000045247537", "@num": "1", "#text": "Décret n°2022-249 du 25 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243906", "@nortexte": "AGRT2201220D", "@numtexte": "2022-249", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGITEXT000047107912", "#text": "Décret n°2023-79 du 8 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047106528", "@nortexte": "AGRT2302545D", "@numtexte": "2023-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-08" }, { "@id": "LEGIARTI000047767885", "@num": "2", "#text": "Décret n°2023-539 du 29 juin 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047753561", "@nortexte": "AGRT2236911D", "@numtexte": "2023-539", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "LEGIARTI000006311882", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047770319", "@num": "D514-8", "#text": "Code rural - art. D514-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769851", "@num": "D514-11", "#text": "Code rural et de la pêche maritime - art. D514-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769874", "@num": "D514-5", "#text": "Code rural et de la pêche maritime - art. D514-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769824", "@num": "D514-6", "#text": "Code rural et de la pêche maritime - art. D514-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030022861", "@num": "L514-1", "#text": "Code rural et de la pêche maritime - art. L514-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584151", "@num": "L510-1", "#text": "Code rural - art. L510-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246902", "@num": "L251-1", "#text": "Code forestier (nouveau) - art. L251-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025247228", "@num": "L321-13", "#text": "Code forestier (nouveau) - art. L321-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162693", "@fin": "2999-01-01", "#text": "Section IV : Taxe pour frais de chambres d'agriculture", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000049221701", "@fin": "1955-05-22", "@num": "1604", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049706744", "@fin": "1979-07-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "1955-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306566", "@fin": "2000-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306567", "@fin": "2010-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021661013", "@fin": "2010-05-08", "@num": "1604", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334778", "@fin": "2013-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948097", "@fin": "2015-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022867", "@fin": "2018-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432512", "@fin": "2020-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042912033", "@fin": "2022-04-22", "@num": "1604", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045629128", "@fin": "2023-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2022-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046874200", "@fin": "2023-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848713", "@fin": "2999-01-01", "@num": "1604", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Une taxe calculée sur la même base que la taxe foncière sur les propriétés non bâties est perçue au profit des établissements du réseau défini à l'article L. 510-1 du code rural et de la pêche maritime, dans la limite du plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012.

Par dérogation au II du même article 46, ce plafond porte sur les émissions rattachées aux rôles de l'année de référence.

La taxe est établie dans la circonscription territoriale de chaque chambre d'agriculture.

Le montant des taxes que les chambres d'agriculture sont autorisées à percevoir est, nonobstant toute clause ou disposition contraire, remboursé pour moitié au propriétaire par le locataire fermier ou métayer.

II. – Les chambres d'agriculture arrêtent, chaque année, le produit de la taxe mentionnée au I du présent article. Le ministre chargé de l'agriculture notifie préalablement à chaque chambre d'agriculture, sur la base d'un tableau de répartition établi après avis de l'Assemblée permanente des chambres d'agriculture, le montant maximal de la taxe qu'elle peut inscrire à son budget, compte tenu du plafond mentionné au même I et de sa situation financière. Pour chaque chambre d'agriculture, l'augmentation de la taxe additionnelle autorisée au titre d'une année ramenée au montant de la taxe additionnelle perçue l'année précédente ne peut être supérieure à un taux de 3 %. Le produit à recouvrer au profit de chaque chambre d'agriculture départementale ou de région est transmis aux services fiscaux par l'autorité de l'Etat chargée de la tutelle de la chambre, dans les conditions prévues au premier alinéa du I de l'article 1639 A. A défaut, les impositions peuvent être recouvrées dans les conditions prévues au III du même article 1639 A.

III. – Une part du produit de la taxe est reversée par les chambres départementales d'agriculture aux chambres régionales d'agriculture à hauteur de 10 % minimum de la recette fiscale totale régionale, déduction faite des versements mentionnés aux articles L. 251-1 et L. 321-13 du code forestier.

Une part du produit de la taxe, selon un taux fixé par décret dans la limite de 5 %, est reversée par chaque établissement du réseau à un fonds national de solidarité et de péréquation constitué au sein du budget de l'Assemblée permanente des chambres d'agriculture et géré dans des conditions définies par décret. Ce fonds est destiné à fournir aux chambres d'agriculture une ressource collective pour la mise en œuvre de la péréquation et de la modernisation du réseau.

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Par dérogation au II du même article 46, ce plafond porte sur les émissions rattachées aux rôles de l'année de référence.

La taxe est établie dans la circonscription territoriale de chaque chambre d'agriculture.

IV.-Le produit de la taxe perçue sur tous les immeubles classés au cadastre en nature de bois et forêts, déduction faite des cotisations prévues aux articles L. 251-1 et L. 321-13 du code forestier et de la contribution prévue au V de l'article 47 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, est versé par les chambres départementales d'agriculture au fonds national de solidarité et de péréquation. Les sommes ainsi versées sont affectées aux actions des programmes régionaux “ Valorisation du bois et territoire ” des services communs “ Valorisation du bois et territoire ” des chambres régionales d'agriculture.

" } }, "LEGIARTI000042912033": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1604", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-04-22", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042912033", "URL": "article/LEGI/ARTI/00/00/42/91/20/LEGIARTI000042912033.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions prévues par l’article 83 II et III de la loi n°2020-1721 de finances pour 2021, par dérogation au dernier alinéa du II de l'article 1604 du code général des impôts, les chambres interdépartementales d'agriculture et les chambres d'agriculture de région qui ont été créées avant le 1er janvier 2020 peuvent arrêter des produits différents pour chaque département de leur circonscription au titre des années 2020 à 2025, dans les conditions prévues au même dernier alinéa. Les I et II s'appliquent aux impositions dues au titre de l'année 2020.

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Par dérogation au II du même article 46, ce plafond porte sur les émissions rattachées aux rôles de l'année de référence.

La taxe est établie dans la circonscription territoriale de chaque chambre départementale d'agriculture ou, le cas échéant, de chaque chambre interdépartementale d'agriculture ou de chaque chambre d'agriculture de région.

II. – Les chambres d'agriculture mentionnées au troisième alinéa du I arrêtent, chaque année, le produit de la taxe mentionnée au même I. Le ministre chargé de l'agriculture notifie préalablement à chaque chambre d'agriculture, sur la base d'un tableau de répartition établi après avis de l'Assemblée permanente des chambres d'agriculture, le montant maximal de la taxe qu'elle peut inscrire à son budget, compte tenu du plafond mentionné au même I, de sa situation financière et, le cas échéant, de l'harmonisation progressive du taux de la taxe prévue au dernier alinéa du présent II. Pour chaque chambre d'agriculture, l'augmentation de la taxe additionnelle autorisée au titre d'une année ramenée au montant de la taxe additionnelle perçue l'année précédente ne peut être supérieure à un taux de 3 %. Le produit à recouvrer au profit de chaque chambre d'agriculture départementale, interdépartementale ou de région est transmis aux services fiscaux par l'autorité de l'Etat chargée de la tutelle de la chambre, dans les conditions prévues au premier alinéa du I de l'article 1639 A. A défaut, les impositions peuvent être recouvrées dans les conditions prévues au III du même article 1639 A.

Le taux de la taxe est calculé en divisant le produit arrêté par la chambre par le total des bases d'imposition de taxe foncière sur les propriétés non bâties de la circonscription de la chambre.
\n
\nPour les impositions établies au titre des six années suivant celle de sa création, une chambre interdépartementale d'agriculture ou une chambre d'agriculture de région peut arrêter des produits différents pour chaque département de sa circonscription afin de permettre une harmonisation progressive du taux de la taxe dans la circonscription de la chambre. La somme de ces produits ne peut dépasser le montant maximal défini au premier alinéa du présent II. Des taux différents de la taxe sont alors calculés dans chaque département en divisant le produit arrêté par la chambre pour chaque département par le total des bases d'imposition de taxe foncière sur les propriétés non bâties du département.

III. – Une part du produit de la taxe est reversée par les chambres départementales ou interdépartementales d'agriculture aux chambres régionales d'agriculture à hauteur de 10 % minimum de la recette fiscale totale régionale, déduction faite des versements mentionnés aux articles L. 251-1 et L. 321-13 du code forestier.

IV.-Le produit de la taxe perçue sur tous les immeubles classés au cadastre en nature de bois et forêts, déduction faite des cotisations prévues aux articles L. 251-1 et L. 321-13 du code forestier et de la contribution prévue au V de l'article 47 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, est versé par les chambres d'agriculture mentionnées au troisième alinéa du I au fonds national de solidarité et de péréquation. Les sommes ainsi versées sont affectées aux actions des programmes régionaux “ Valorisation du bois et territoire ” des services communs “ Valorisation du bois et territoire ” des chambres régionales d'agriculture.

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Par dérogation au II du même article 46, ce plafond porte sur les émissions rattachées aux rôles de l'année de référence.

II. – Les chambres d'agriculture mentionnées au troisième alinéa du I arrêtent, chaque année, le produit de la taxe mentionnée au même I. Le ministre chargé de l'agriculture notifie préalablement à chaque chambre d'agriculture, sur la base d'un tableau de répartition établi après avis de Chambres d'agriculture France, le montant maximal de la taxe qu'elle peut inscrire à son budget, compte tenu du plafond mentionné au même I, de sa situation financière et, le cas échéant, de l'harmonisation progressive du taux de la taxe prévue au dernier alinéa du présent II. Pour chaque chambre d'agriculture, l'augmentation de la taxe additionnelle autorisée au titre d'une année ramenée au montant de la taxe additionnelle perçue l'année précédente ne peut être supérieure à un taux de 3 %. Le produit à recouvrer au profit de chaque chambre d'agriculture départementale, interdépartementale ou de région est transmis aux services fiscaux par l'autorité de l'Etat chargée de la tutelle de la chambre, dans les conditions prévues au premier alinéa du I de l'article 1639 A. A défaut, les impositions peuvent être recouvrées dans les conditions prévues au III du même article 1639 A.

Une part du produit de la taxe, selon un taux fixé par décret dans la limite de 5 %, est reversée par chaque établissement du réseau à un fonds national de solidarité et de péréquation constitué au sein du budget de Chambres d'agriculture France et géré dans des conditions définies par décret. Ce fonds est destiné à fournir aux chambres d'agriculture une ressource collective pour la mise en œuvre de la péréquation et de la modernisation du réseau.

IV.-Le produit de la taxe perçue sur tous les immeubles classés au cadastre en nature de bois et forêts, déduction faite des cotisations prévues aux articles L. 251-1 et L. 321-13 du code forestier et de la contribution prévue au V de l'article 47 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, est versé par les chambres d'agriculture mentionnées au troisième alinéa du I au fonds national de solidarité et de péréquation. Les sommes ainsi versées sont affectées aux actions des programmes régionaux “ Valorisation du bois et territoire ” des services communs “ Valorisation du bois et territoire ” des chambres régionales d'agriculture.

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Par dérogation au II du même article 46, ce plafond porte sur les émissions rattachées aux rôles de l'année de référence.

II. – Les chambres d'agriculture mentionnées au troisième alinéa du I arrêtent, chaque année, le produit de la taxe mentionnée au même I. Le ministre chargé de l'agriculture notifie préalablement à chaque chambre d'agriculture, sur la base d'un tableau de répartition établi après avis de Chambres d'agriculture France, le montant maximal de la taxe qu'elle peut inscrire à son budget, compte tenu du plafond mentionné au même I, de sa situation financière et, le cas échéant, de l'harmonisation progressive du taux de la taxe prévue au dernier alinéa du présent II. Pour chaque chambre d'agriculture, l'augmentation de la taxe additionnelle autorisée au titre d'une année ramenée au montant de la taxe additionnelle perçue l'année précédente ne peut être supérieure à un taux de 3 %. Le produit à recouvrer au profit de chaque chambre d'agriculture départementale, interdépartementale ou de région est transmis aux services fiscaux par l'autorité de l'Etat chargée de la tutelle de la chambre, dans les conditions prévues au premier alinéa du I de l'article 1639 A. A défaut, les impositions peuvent être recouvrées dans les conditions prévues au III du même article 1639 A.

III.-Une part du produit de la taxe mentionnée au I, au minimum de 20 % dans le cas d'une chambre dans la circonscription de laquelle n'évolue pas de chambre régionale d'agriculture ou dans le cas d'une chambre de région et au minimum de 30 % pour les autres chambres, est reversée par les chambres départementales ou interdépartementales d'agriculture à un fonds national de modernisation, de performance et de péréquation constitué au sein du budget de Chambres d'agriculture France et géré dans des conditions définies par décret.

Ce fonds est destiné à fournir aux établissements du réseau définis à l'article L. 510-1 du code rural et de la pêche maritime une ressource collective répartie de la manière suivante :

1° Une part du produit de la taxe à hauteur de 10 %, déduction faite des versements mentionnés aux articles L. 251-1 et L. 321-13 du code forestier, au profit de Chambres d'agriculture France ;

2° Une part du produit de la taxe à hauteur de 2 %, déduction faite des versements mentionnés aux mêmes articles L. 251-1 et L. 321-13, destinée à des actions de modernisation et de péréquation ;

3° Une part du produit de la taxe à hauteur de 8 %, déduction faite des versements mentionnés auxdits articles L. 251-1 et L. 321-13, constituant une réserve de performance qui est reversée à chacune des chambres d'agriculture en fonction des résultats de leur performance ;

4° Une part du produit de la taxe perçue par les chambres départementales dans les circonscriptions disposant d'une chambre régionale d'agriculture, au profit de cette dernière. Cette part s'établit au minimum à hauteur de 10 % du produit de la taxe, déduction faite des versements mentionnés aux mêmes articles L. 251-1 et L. 321-13.

IV.-En sus de la part mentionnée au 4° du III versée par le fonds national de modernisation, de performance et de péréquation, les chambres départementales ou interdépartementales d'agriculture peuvent reverser aux chambres régionales d'agriculture de leur circonscription une part de la taxe qu'elles ont inscrite à leur budget.

V.-Le produit de la taxe perçue sur tous les immeubles classés au cadastre en nature de bois et forêts, déduction faite des cotisations prévues aux articles L. 251-1 et L. 321-13 du code forestier et de la contribution prévue au V de l'article 47 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, est versé par les chambres d'agriculture mentionnées au troisième alinéa du I au fonds national de modernisation, de performance et de péréquation. Les sommes ainsi versées sont affectées aux actions des programmes régionaux “ Valorisation du bois et territoire ” des services communs “ Valorisation du bois et territoire ” des chambres régionales d'agriculture ou des chambres d'agriculture de région.

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Par dérogation au II de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, ce plafond porte sur les émissions rattachées aux rôles de l'année de référence.

II. – Les chambres d'agriculture mentionnées au troisième alinéa du I arrêtent, chaque année, le produit de la taxe mentionnée au même I. Le ministre chargé de l'agriculture notifie préalablement à chaque chambre d'agriculture, sur la base d'un tableau de répartition établi après avis de Chambres d'agriculture France, le montant maximal de la taxe qu'elle peut inscrire à son budget, compte tenu du plafond mentionné au même I, de sa situation financière et, le cas échéant, de l'harmonisation progressive du taux de la taxe prévue au dernier alinéa du présent II. Pour chaque chambre d'agriculture, l'augmentation de la taxe additionnelle autorisée au titre d'une année ramenée au montant de la taxe additionnelle perçue l'année précédente ne peut être supérieure à un taux de 15 %. Le produit à recouvrer au profit de chaque chambre d'agriculture départementale, interdépartementale ou de région est transmis aux services fiscaux par l'autorité de l'Etat chargée de la tutelle de la chambre, dans les conditions prévues au premier alinéa du I de l'article 1639 A. A défaut, les impositions peuvent être recouvrées dans les conditions prévues au III du même article 1639 A.

Ce fonds est destiné à fournir aux établissements du réseau définis à l'article L. 510-1 du code rural et de la pêche maritime une ressource collective répartie de la manière suivante :

1° Une part du produit de la taxe à hauteur de 10 %, déduction faite des versements mentionnés aux articles L. 251-1 et L. 321-13 du code forestier, au profit de Chambres d'agriculture France ;

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Les états matrices de la taxe pour frais de chambres de métiers sont dressés par les inspecteurs des contributions directes. Des rôles supplémentaires peuvent être émis pour le recouvrement des droits dus par les contribuables omis aux rôles primitifs. Les dispositions des articles 1485 à 1487 du présent code sont applicables auxdites taxes.

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\n
La Première ministre,
Sur le rapport du ministre de l'agriculture et de la souveraineté alimentaire,
Vu le code général des impôts, notamment son article 1604 dans sa rédaction résultant de l'article 114 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 ;
Vu le code rural et de la pêche maritime, notamment ses articles L. 511-10 et D. 511-60 ;
Vu la délibération n° 2022-14 de la chambre départementale d'agriculture de Lot-et-Garonne en date du 28 novembre 2022 intitulée « contre le prélèvement par Chambres d'agriculture France (CDAF) sur la TFPNB des chambres d'agriculture », transmise par le préfet de Lot-et-Garonne le 9 décembre 2022 au ministre chargé de l'agriculture ;
Considérant qu'il n'appartient pas à une chambre d'agriculture de s'opposer au reversement du produit d'une taxe ;
Considérant que la délibération n° 2022-14 susvisée s'oppose par principe à un prélèvement obligatoire instauré par l'article 1604 du code général des impôts en refusant, en particulier, le reversement d'une part du produit de la taxe calculée sur la même base que la taxe foncière sur les propriétés non bâties au fonds national de modernisation, de performance et de péréquation constitué au sein du budget de Chambres d'agriculture France,
Décrète :

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

Fait le 8 février 2023.

Élisabeth Borne

Par la Première ministre :

Le ministre de l'agriculture et de la souveraineté alimentaire,

Marc Fesneau

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