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"CONTENU": "
Sauf délibération contraire de la collectivité territoriale ou du groupement de collectivités territoriales, dans les zones de revitalisation rurale dont le périmètre est défini par décret, les entreprises qui procèdent à compter du 1er janvier 1995 à des créations ou extensions d'activités industrielles ou de recherche scientifique et technique, ou de services de direction, d'études, d'ingénierie et d'informatique dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à l'article 1465, sont exonérées de taxe professionnelle. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.
\n
Les zones de revitalisation rurale comprennent les communes appartenant aux territoires ruraux de développement prioritaire et situées soit dans les arrondissements dont la densité démographique est inférieure ou égale à trente-trois habitants au kilomètre carré, soit dans les cantons dont la densité démographique est inférieure ou égale à trente et un habitants au kilomètre carré, dès lors que ces arrondissements ou cantons satisfont également à l'un des trois critères suivants :
\n
a. le déclin de la population totale ;
\n
b. le déclin de la population active ;
\n
c. un taux de population active agricole supérieur au double de la moyenne nationale.
\n
Elles comprennent également les communes situées dans les cantons dont la densité démographique est inférieure ou égale à cinq habitants au kilomètre carré.
\n
Les dispositions des cinquième, sixième, septième et dixième alinéas de l'article 1465 sont applicables aux exonérations prévues au premier alinéa. Toutefois, pour l'application du dixième alinéa de l'article 1465, l'imposition est établie au profit de l'Etat.
\n
.
\n
" } }, "LEGIARTI000006306204": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-02-24", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006306204", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306204.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1465ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036430386", "@num": "52", "#text": "Loi n° 95-115 du 4 février 1995 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000569621", "#text": "Loi 97-1269 1997-12-30 art. 95 I II Finances pour 1998 JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000036430359", "@num": "95", "#text": "Loi n° 97-1269 du 30 décembre 1997 - 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DISPOSITIONS APPLICABLES AUX OPERATIONS REALISEES JUSQU'AU 31 DECEMBRE 1997.
\n
Sauf délibération contraire de la collectivité territoriale ou du groupement de collectivités territoriales, dans les zones de revitalisation rurale dont le périmètre est défini par décret, les entreprises qui procèdent à compter du 1er janvier 1995 à des créations ou extensions d'activité industrielle ou de recherche scientifique et technique, ou de services de direction, d'études, ou d'ingénierie et d'informatique dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à l'article 1465, sont exonérées de taxe professionnelle. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.
\n
Les zones de revitalisation rurale comprennent les communes appartenant aux territoires ruraux de développement prioritaire et situées soit dans les arrondissements dont la densité démographique est inférieure ou égale à trente-trois habitants au kilomètre carré, soit dans les cantons dont la densité démographique est inférieure ou égale à trente et un habitants au kilomètre carré, dès lors que ces arrondissements ou cantons satisfont également à l'un des trois critères suivants :
\n
a. le déclin de la population totale ;
\n
b. le déclin de la population active ;
\n
c. un taux de population active agricole supérieur au double de la moyenne nationale.
\n
Elles comprennent également les communes situées dans les cantons dont la densité démographique est inférieure ou égale à cinq habitants au kilomètre carré.
\n
Les dispositions des cinquième, sixième, septième et dixième alinéas de l'article 1465 sont applicables aux exonérations prévues au premier alinéa. Toutefois, pour l'application du dixième alinéa de l'article 1465, l'imposition est établie au profit de l'Etat.
\n
DISPOSITIONS APPLICABLES AUX OPERATIONS REALISEES A COMPTER DU 1ER JANVIER 1998.
\n
Sauf délibération contraire de la collectivité territoriale ou du groupement de collectivités territoriales, dans les zones de revitalisation rurale dont le périmètre est défini par décret, les entreprises qui procèdent aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de taxe professionnelle. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.
\n
Cette exonération s'applique également aux artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, et qui créent une activité dans les zones de revitalisation rurale.
\n
Les zones de revitalisation rurale comprennent les communes appartenant aux territoires ruraux de développement prioritaire et situées soit dans les arrondissements dont la densité démographique est inférieure ou égale à trente-trois habitants au kilomètre carré, soit dans les cantons dont la densité démographique est inférieure ou égale à trente et un habitants au kilomètre carré, dès lors que ces arrondissements ou cantons satisfont également à l'un des trois critères suivants :
\n
a. le déclin de la population totale ;
\n
b. le déclin de la population active ;
\n
c. un taux de population active agricole supérieur au double de la moyenne nationale.
\n
Elles comprennent également les communes situées dans les cantons dont la densité démographique est inférieure ou égale à cinq habitants au kilomètre carré.
\n
Les dispositions des cinquième, sixième, septième et dixième alinéas de l'article 1465 sont applicables aux exonérations prévues au premier alinéa. Toutefois, pour l'application du dixième alinéa de l'article 1465, l'imposition est établie au profit de l'Etat.
" } }, "LEGIARTI000006306205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306205", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306205.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1465ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1465, 92", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036430386", "@num": "52", "#text": "Loi n° 95-115 du 4 février 1995 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000036430359", "@num": "95", "#text": "Loi n° 97-1269 du 30 décembre 1997 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000257340", "#text": "Loi 2005-157 2005-02-23", "@sens": "source", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "JORFTEXT000000257340", "#text": "Loi 2005-157 2005-02-23 art. 2 I, art. 7 I JORF 24 février 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600943", "@num": "7", "#text": "Loi n°2005-157 du 23 février 2005 - art. 7 (V) JORF 24 février 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000026948891", "@num": "19", "#text": "LOI n° 2007-1786 du 19 décembre 2007 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730797", "@num": "59", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGITEXT000020063603", "#text": "Décret n°2008-1478\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016810", "@nortexte": "ECED0816322D", "@numtexte": "2008-1478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000023431842", "#text": "Arrêté du 9 avril 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020506330", "@nortexte": "DEVM0904538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000032881696", "@num": "4", "#text": "Décret n°2010-720\n du 28 juin 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000023431722", "#text": "Arrêté du 30 décembre 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335418", "@nortexte": "AGRR1033376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025050879", "#text": "Arrêté du 28 décembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025047104", "@nortexte": "AGRR1135389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000026733120", "#text": "Arrêté du 4 décembre 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026728472", "@nortexte": "PRMR1240916A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-04" }, { "@id": "LEGIARTI000038660458", "@num": "1", "#text": "Décret n°2012-1534 du 28 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863795", "@nortexte": "INTB1203267D", "@numtexte": "2012-1534", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-28" }, { "@id": "LEGITEXT000027619490", "#text": "Décret n°2013-548\n du 26 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619509", "@num": "1", "#text": "Décret n°2013-548\n du 26 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619513", "@num": "5", "#text": "Décret n°2013-548\n du 26 juin 2013 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619497", "@num": "2", "#text": "Décret n°2013-548 du 26 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027694486", "#text": "Arrêté du 10 juillet 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692050", "@nortexte": "PRMR1311155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-10" }, { "@id": "LEGITEXT000028354768", "#text": "Arrêté du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352507", "@nortexte": "PRMR1330412A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-19" }, { "@id": "LEGIARTI000029184315", "@num": "3", "#text": "DÉCRET n°2014-758 du 2 juillet 2014 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000029181847", "@nortexte": "ETLR1410515D", "@numtexte": "2014-758", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-02" }, { "@id": "LEGITEXT000029324564", "#text": "ARRÊTÉ du 30 juillet 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029314044", "@nortexte": "PRMR1413724A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-30" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000050864923", "@num": "1", "#text": "Décret n°2016-511 du 26 avril 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032456435", "@nortexte": "MCCE1603664D", "@numtexte": "2016-511", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-26" }, { "@id": "LEGIARTI000033938265", "@num": "167", "#text": "LOI n°2017-86 du 27 janvier 2017 - art. 167 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033934948", "@nortexte": "LHAL1528110L", "@numtexte": "2017-86", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000038587261", "@num": "83", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000043212942", "@num": "2", "#text": "Décret n°2021-239 du 3 mars 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043210423", "@nortexte": "TFPF2105078D", "@numtexte": "2021-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-03" }, { "@id": "LEGIARTI000043912328", "@num": "6", "#text": "Arrêté du 5 août 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043909991", "@nortexte": "TFPF2119143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-05" }, { "@id": "LEGIARTI000046008383", "@num": "3", "#text": "Décret n°2022-968 du 30 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003627", "@nortexte": "TREB2204322D", "@numtexte": "2022-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-30" }, { "@id": "LEGITEXT000049751722", "#text": "Arrêté du 19 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049746830", "@nortexte": "TREB2416551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-19" }, { "@id": "LEGIARTI000049851095", "@num": "36", "#text": "Décret n°2024-637 du 28 juin 2024 - 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art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698948", "@num": "L211-2", "#text": "Code de l'éducation - art. L211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266744", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028650839", "@num": "L634-2", "#text": "Code de l'éducation - art. L634-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043010", "@num": "R441-31", "#text": "Code de la construction et de l'habitation. - art. R441-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066266", "@num": "L5125-11", "#text": "Code de la santé publique - art. L5125-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846839", "@num": "L5125-3", "#text": "Code de la santé publique - art. L5125-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047961809", "@num": "D634-11-2", "#text": "Code de la sécurité sociale. - art. D634-11-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741068", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685211", "@num": "L131-4-2", "#text": "Code de la sécurité sociale. - art. L131-4-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041398754", "@num": "L216-4", "#text": "Code de la sécurité sociale. - art. L216-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846858", "@num": "L241-19", "#text": "Code de la sécurité sociale. - art. L241-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017924561", "@num": "L322-13", "#text": "Code du travail - art. L322-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902534", "@num": "L5134-110", "#text": "Code du travail - art. L5134-110 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902527", "@num": "L5134-120", "#text": "Code du travail - art. L5134-120 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211903", "@num": "L1123-1", "#text": "Code général de la propriété des personnes publ... - art. L1123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049397472", "@num": "L1231-2", "#text": "Code général des collectivités territoriales - art. L1231-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873841", "@num": "L2334-21", "#text": "Code général des collectivités territoriales - art. L2334-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000051217114", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464837", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846600", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864140", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992809", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (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": "LEGIARTI000025842037", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641418", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@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": "LEGIARTI000032361630", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701801", "@num": "1594 F ter", "#text": "Code général des impôts, CGI. - art. 1594 F ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989925", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217179", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217293", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011805", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217219", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448132", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701777", "@num": "722 bis", "#text": "Code général des impôts, CGI. - art. 722 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031219320", "@num": "L112-18", "#text": "Code rural et de la pêche maritime - art. L112-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-07-03 6E-9-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] 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DISPOSITIONS APPLICABLES AUX OPERATIONS REALISEES JUSQU'AU 31 DECEMBRE 1997.
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Sauf délibération contraire de la collectivité territoriale ou du groupement de collectivités territoriales, dans les zones de revitalisation rurale dont le périmètre est défini par décret, les entreprises qui procèdent à compter du 1er janvier 1995 à des créations ou extensions d'activité industrielle ou de recherche scientifique et technique, ou de services de direction, d'études, ou d'ingénierie et d'informatique dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à l'article 1465, sont exonérées de taxe professionnelle. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.
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Les zones de revitalisation rurale comprennent les communes appartenant aux territoires ruraux de développement prioritaire et situées soit dans les arrondissements dont la densité démographique est inférieure ou égale à trente-trois habitants au kilomètre carré, soit dans les cantons dont la densité démographique est inférieure ou égale à trente et un habitants au kilomètre carré, dès lors que ces arrondissements ou cantons satisfont également à l'un des trois critères suivants :
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a. le déclin de la population totale ;
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b. le déclin de la population active ;
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c. un taux de population active agricole supérieur au double de la moyenne nationale.
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Elles comprennent également les communes situées dans les cantons dont la densité démographique est inférieure ou égale à cinq habitants au kilomètre carré.
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Les dispositions des cinquième, sixième, septième et dixième alinéas de l'article 1465 sont applicables aux exonérations prévues au premier alinéa. Toutefois, pour l'application du dixième alinéa de l'article 1465, l'imposition est établie au profit de l'Etat.
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DISPOSITIONS APPLICABLES AUX OPERATIONS REALISEES A COMPTER DU 1ER JANVIER 1998.
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I. - Sauf délibération contraire de la collectivité territoriale ou du groupement de collectivités territoriales, dans les zones de revitalisation rurale dont le périmètre est défini par décret, les entreprises qui procèdent aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de taxe professionnelle. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.
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Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.
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II. - Les zones de revitalisation rurale comprennent les communes membres d'un établissement public de coopération intercommunale à fiscalité propre, incluses dans un arrondissement ou un canton caractérisé par une très faible densité de population ou par une faible densité de population et satisfaisant à l'un des trois critères socio-économiques suivants :
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a) Un déclin de la population ;
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b) Un déclin de la population active ;
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c) Une forte proportion d'emplois agricoles.
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En outre, les établissements publics de coopération intercommunale à fiscalité propre dont au moins la moitié de la population est incluse en zone de revitalisation rurale en application des critères définis aux alinéas précédents sont, pour l'ensemble de leur périmètre, inclus dans ces zones.
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Les zones de revitalisation rurale comprennent également les communes appartenant au 1er janvier 2005 à un établissement public de coopération intercommunale à fiscalité propre dont le territoire présente une faible densité de population et satisfait à l'un des trois critères socio-économiques définis aux a, b et c. Si ces communes intègrent un établissement public de coopération intercommunale à fiscalité propre non inclus dans les zones de revitalisation rurale, elles conservent le bénéfice de ce classement jusqu'au 31 décembre 2009.
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La modification du périmètre de l'établissement public de coopération intercommunale en cours d'année n'emporte d'effet, le cas échéant, qu'à compter du 1er janvier de l'année suivante.
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Les communes classées en zone de revitalisation rurale antérieurement à la promulgation de la loi n° 2005-157 du 23 février 2005 relative au développement des territoires ruraux, qui respectent les critères définis aux a, b et c, mais qui ne sont pas membres d'un établissement public de coopération intercommunale à fiscalité propre, restent classées en zone de revitalisation rurale jusqu'au 31 décembre 2006.
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Les dispositions des cinquième, sixième, septième et dixième alinéas de l'article 1465 sont applicables aux exonérations prévues au premier alinéa du I. Toutefois, pour l'application du dixième alinéa de l'article 1465, l'imposition est établie au profit de l'Etat.
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III. - Un décret en Conseil d'Etat précise les conditions d'application du II et en particulier les critères et seuils visant à déterminer le périmètre des zones de revitalisation rurale.
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art. 1463 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864140", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992809", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - 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art. 1594 F quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701801", "@num": "1594 F ter", "#text": "Code général des impôts, CGI. - art. 1594 F ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989925", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217179", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217293", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011805", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217219", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448132", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - 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L112-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": 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I. - Sauf délibération contraire de la collectivité territoriale ou du groupement de collectivités territoriales, dans les zones de revitalisation rurale dont le périmètre est défini par décret, les entreprises qui procèdent aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de taxe professionnelle. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

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Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92 du code général des impôts, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

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II. - Les zones de revitalisation rurale comprennent les communes membres d'un établissement public de coopération intercommunale à fiscalité propre, incluses dans un arrondissement ou un canton caractérisé par une très faible densité de population ou par une faible densité de population et satisfaisant à l'un des trois critères socio-économiques suivants :

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a. un déclin de la population ;

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b. un déclin de la population active ;

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c. une forte proportion d'emplois agricoles.

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En outre, les établissements publics de coopération intercommunale à fiscalité propre dont au moins la moitié de la population est incluse en zone de revitalisation rurale en application des critères définis aux alinéas précédents sont, pour l'ensemble de leur périmètre, inclus dans ces zones.

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Les zones de revitalisation rurale comprennent également les communes appartenant au 1er janvier 2005 à un établissement public de coopération intercommunale à fiscalité propre dont le territoire présente une faible densité de population et satisfait à l'un des trois critères socio-économiques définis aux a, b et c. Si ces communes intègrent un établissement public de coopération intercommunale à fiscalité propre non inclus dans les zones de revitalisation rurale, elles conservent le bénéfice de ce classement jusqu'au 31 décembre 2009.

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La modification du périmètre de l'établissement public de coopération intercommunale en cours d'année n'emporte d'effet, le cas échéant, qu'à compter du 1er janvier de l'année suivante.

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Les communes classées en zone de revitalisation rurale antérieurement à la promulgation de la loi n° 2005-157 du 23 février 2005 relative au développement des territoires ruraux, restent classées en zone de revitalisation rurale jusqu'au 31 décembre 2007.

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Les dispositions des cinquième, sixième, septième et dixième alinéas de l'article 1465 sont applicables aux exonérations prévues au premier alinéa du I. Toutefois, pour l'application du dixième alinéa de l'article 1465, l'imposition est établie au profit de l'Etat.

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III. - Un décret en Conseil d'Etat précise les conditions d'application du II et en particulier les critères et seuils visant à déterminer le périmètre des zones de revitalisation rurale.

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art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006322810", "@num": "70", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 70 () JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000026948891", "@num": "19", "#text": "LOI n° 2007-1786 du 19 décembre 2007 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730797", "@num": "59", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGITEXT000020063603", "#text": "Décret n°2008-1478\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016810", "@nortexte": "ECED0816322D", "@numtexte": "2008-1478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000023431842", "#text": "Arrêté du 9 avril 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020506330", "@nortexte": "DEVM0904538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000032881696", "@num": "4", "#text": "Décret n°2010-720\n du 28 juin 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000023431722", "#text": "Arrêté du 30 décembre 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335418", "@nortexte": "AGRR1033376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025050879", "#text": "Arrêté du 28 décembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025047104", "@nortexte": "AGRR1135389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000026733120", "#text": "Arrêté du 4 décembre 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026728472", "@nortexte": "PRMR1240916A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-04" }, { "#text": "CGI 1465, 92", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000038660458", "@num": "1", "#text": "Décret n°2012-1534 du 28 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863795", "@nortexte": "INTB1203267D", "@numtexte": "2012-1534", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-28" }, { "@id": "LEGITEXT000027619490", "#text": "Décret n°2013-548\n du 26 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619509", "@num": "1", "#text": "Décret n°2013-548\n du 26 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619513", "@num": "5", "#text": "Décret n°2013-548\n du 26 juin 2013 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619497", "@num": "2", "#text": "Décret n°2013-548 du 26 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027694486", "#text": "Arrêté du 10 juillet 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692050", "@nortexte": "PRMR1311155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-10" }, { "@id": "LEGITEXT000028354768", "#text": "Arrêté du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352507", "@nortexte": "PRMR1330412A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-19" }, { "@id": "LEGIARTI000029184315", "@num": "3", "#text": "DÉCRET n°2014-758 du 2 juillet 2014 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000029181847", "@nortexte": "ETLR1410515D", "@numtexte": "2014-758", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-02" }, { "@id": "LEGITEXT000029324564", "#text": "ARRÊTÉ du 30 juillet 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029314044", "@nortexte": "PRMR1413724A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-30" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000050864923", "@num": "1", "#text": "Décret n°2016-511 du 26 avril 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032456435", "@nortexte": "MCCE1603664D", "@numtexte": "2016-511", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-26" }, { "@id": "LEGIARTI000033938265", "@num": "167", "#text": "LOI n°2017-86 du 27 janvier 2017 - art. 167 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033934948", "@nortexte": "LHAL1528110L", "@numtexte": "2017-86", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000038587261", "@num": "83", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000043212942", "@num": "2", "#text": "Décret n°2021-239 du 3 mars 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043210423", "@nortexte": "TFPF2105078D", "@numtexte": "2021-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-03" }, { "@id": "LEGIARTI000043912328", "@num": "6", "#text": "Arrêté du 5 août 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043909991", "@nortexte": "TFPF2119143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-05" }, { "@id": "LEGIARTI000046008383", "@num": "3", "#text": "Décret n°2022-968 du 30 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003627", "@nortexte": "TREB2204322D", "@numtexte": "2022-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-30" }, { "@id": "LEGITEXT000049751722", "#text": "Arrêté du 19 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049746830", "@nortexte": "TREB2416551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-19" }, { "@id": "LEGIARTI000049851095", "@num": "36", "#text": "Décret n°2024-637 du 28 juin 2024 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832492", "@nortexte": "JUSB2405445D", "@numtexte": "2024-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-28" }, { "@id": "LEGIARTI000049951424", "@num": "6", "#text": "Arrêté du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049950614", "@nortexte": "TFPF2418111A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050717702", "#text": "Décret n°2024-1095 du 3 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050714045", "@nortexte": "MICE2427099D", "@numtexte": "2024-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-03" }, { "@id": "LEGIARTI000051173347", "@num": "99", "#text": "LOI n°2025-127 du 14 février 2025 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698948", "@num": "L211-2", "#text": "Code de l'éducation - art. L211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266744", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028650839", "@num": "L634-2", "#text": "Code de l'éducation - art. L634-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043010", "@num": "R441-31", "#text": "Code de la construction et de l'habitation. - art. R441-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066266", "@num": "L5125-11", "#text": "Code de la santé publique - art. L5125-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846839", "@num": "L5125-3", "#text": "Code de la santé publique - art. L5125-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047961809", "@num": "D634-11-2", "#text": "Code de la sécurité sociale. - art. D634-11-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741068", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685211", "@num": "L131-4-2", "#text": "Code de la sécurité sociale. - art. L131-4-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041398754", "@num": "L216-4", "#text": "Code de la sécurité sociale. - art. L216-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846858", "@num": "L241-19", "#text": "Code de la sécurité sociale. - art. L241-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017924561", "@num": "L322-13", "#text": "Code du travail - art. L322-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902534", "@num": "L5134-110", "#text": "Code du travail - art. L5134-110 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902527", "@num": "L5134-120", "#text": "Code du travail - art. L5134-120 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211903", "@num": "L1123-1", "#text": "Code général de la propriété des personnes publ... - art. L1123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049397472", "@num": "L1231-2", "#text": "Code général des collectivités territoriales - art. L1231-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873841", "@num": "L2334-21", "#text": "Code général des collectivités territoriales - art. L2334-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000051217114", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464837", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846600", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864140", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992809", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (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": "LEGIARTI000025842037", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641418", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@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": "LEGIARTI000032361630", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701801", "@num": "1594 F ter", "#text": "Code général des impôts, CGI. - art. 1594 F ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989925", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217179", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217293", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011805", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217219", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448132", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701777", "@num": "722 bis", "#text": "Code général des impôts, CGI. - art. 722 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031219320", "@num": "L112-18", "#text": "Code rural et de la pêche maritime - art. L112-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre 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I. - Sauf délibération contraire de la collectivité territoriale ou du groupement de collectivités territoriales, dans les zones de revitalisation rurale dont le périmètre est défini par décret, les entreprises qui procèdent aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de taxe professionnelle. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.
\n
Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.
\n
II. - Les zones de revitalisation rurale comprennent les communes membres d'un établissement public de coopération intercommunale à fiscalité propre, incluses dans un arrondissement ou un canton caractérisé par une très faible densité de population ou par une faible densité de population et satisfaisant à l'un des trois critères socio-économiques suivants :
\n
a. un déclin de la population ;
\n
b. un déclin de la population active ;
\n
c. une forte proportion d'emplois agricoles.
\n
En outre, les établissements publics de coopération intercommunale à fiscalité propre dont au moins la moitié de la population est incluse en zone de revitalisation rurale en application des critères définis aux alinéas précédents sont, pour l'ensemble de leur périmètre, inclus dans ces zones.
\n
Les zones de revitalisation rurale comprennent également les communes appartenant au 1er janvier 2005 à un établissement public de coopération intercommunale à fiscalité propre dont le territoire présente une faible densité de population et satisfait à l'un des trois critères socio-économiques définis aux a, b et c. Si ces communes intègrent un établissement public de coopération intercommunale à fiscalité propre non inclus dans les zones de revitalisation rurale, elles conservent le bénéfice de ce classement jusqu'au 31 décembre 2009.
\n
La modification du périmètre de l'établissement public de coopération intercommunale en cours d'année n'emporte d'effet, le cas échéant, qu'à compter du 1er janvier de l'année suivante.
\n
Les communes classées en zone de revitalisation rurale antérieurement à la promulgation de la loi n° 2005-157 du 23 février 2005 relative au développement des territoires ruraux, restent classées en zone de revitalisation rurale jusqu'au 31 décembre 2008.
\n
Les dispositions des cinquième, sixième, septième et dixième alinéas de l'article 1465 sont applicables aux exonérations prévues au premier alinéa du I. Toutefois, pour l'application du dixième alinéa de l'article 1465, l'imposition est établie au profit de l'Etat.
\n
III. - Un décret en Conseil d'Etat précise les conditions d'application du II et en particulier les critères et seuils visant à déterminer le périmètre des zones de revitalisation rurale.
" } }, "LEGIARTI000018035837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018035837", "URL": "article/LEGI/ARTI/00/00/18/03/58/LEGIARTI000018035837.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

La loi n° 2007-1824 du 25 décembre 2007 Finances rectificative pour 2007 art. 45 L : Dispositions applicables aux avantages octroyés à compter du 1er janvier 2007.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1465, 92", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036430386", "@num": "52", "#text": "Loi n° 95-115 du 4 février 1995 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000036430359", "@num": "95", "#text": "Loi n° 97-1269 du 30 décembre 1997 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000257340", "#text": "LOI n° 2005-157 du 23 février 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000026948891", "@num": "19", "#text": "LOI n° 2007-1786 du 19 décembre 2007 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730797", "@num": "59", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017885124", "@num": "45", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000020063603", "#text": "Décret n°2008-1478\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016810", "@nortexte": "ECED0816322D", "@numtexte": "2008-1478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000023431842", "#text": "Arrêté du 9 avril 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020506330", "@nortexte": "DEVM0904538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000032881696", "@num": "4", "#text": "Décret n°2010-720\n du 28 juin 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000023431722", "#text": "Arrêté du 30 décembre 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335418", "@nortexte": "AGRR1033376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025050879", "#text": "Arrêté du 28 décembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025047104", "@nortexte": "AGRR1135389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000026733120", "#text": "Arrêté du 4 décembre 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026728472", "@nortexte": "PRMR1240916A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-04" }, { "@id": "LEGIARTI000038660458", "@num": "1", "#text": "Décret n°2012-1534 du 28 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863795", "@nortexte": "INTB1203267D", "@numtexte": "2012-1534", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-28" }, { "@id": "LEGITEXT000027619490", "#text": "Décret n°2013-548\n du 26 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619509", "@num": "1", "#text": "Décret n°2013-548\n du 26 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619513", "@num": "5", "#text": "Décret n°2013-548\n du 26 juin 2013 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619497", "@num": "2", "#text": "Décret n°2013-548 du 26 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027694486", "#text": "Arrêté du 10 juillet 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692050", "@nortexte": "PRMR1311155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-10" }, { "@id": "LEGITEXT000028354768", "#text": "Arrêté du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352507", "@nortexte": "PRMR1330412A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-19" }, { "@id": "LEGIARTI000029184315", "@num": "3", "#text": "DÉCRET n°2014-758 du 2 juillet 2014 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000029181847", "@nortexte": "ETLR1410515D", "@numtexte": "2014-758", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-02" }, { "@id": "LEGITEXT000029324564", "#text": "ARRÊTÉ du 30 juillet 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029314044", "@nortexte": "PRMR1413724A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-30" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - 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I.-Sauf délibération contraire de la collectivité territoriale ou du groupement de collectivités territoriales, dans les zones de revitalisation rurale dont le périmètre est défini par décret, les entreprises qui procèdent aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de taxe professionnelle. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

II.-Les zones de revitalisation rurale comprennent les communes membres d'un établissement public de coopération intercommunale à fiscalité propre, incluses dans un arrondissement ou un canton caractérisé par une très faible densité de population ou par une faible densité de population et satisfaisant à l'un des trois critères socio-économiques suivants :

a. un déclin de la population ;

b. un déclin de la population active ;

c. une forte proportion d'emplois agricoles.

La modification du périmètre de l'établissement public de coopération intercommunale en cours d'année n'emporte d'effet, le cas échéant, qu'à compter du 1er janvier de l'année suivante.

III.-Un décret en Conseil d'Etat précise les conditions d'application du II et en particulier les critères et seuils visant à déterminer le périmètre des zones de revitalisation rurale.

IV.-Le bénéfice des exonérations accordées à compter du 1er janvier 2007 est subordonné au respect du règlement (CE) n° 1998 / 2006 de la Commission du 15 décembre 2006 concernant l'application des articles 87 et 88 du traité aux aides de minimis. Toutefois, sur option des entreprises qui procèdent entre le 1er janvier 2007 et le 31 décembre 2013 aux opérations mentionnées au I dans les zones d'aide à finalité régionale, le bénéfice des exonérations est subordonné au respect du règlement (CE) n° 1628 / 2006 de la Commission du 24 octobre 2006 concernant l'application des articles 87 et 88 du traité aux aides nationales à l'investissement à finalité régionale.
\n
Cette option, exercée distinctement pour chacun des établissements concernés, est irrévocable pour la durée de l'exonération. Elle doit être exercée, selon le cas, dans le délai prévu pour le dépôt de la déclaration annuelle afférente à la première année au titre de laquelle l'exonération prend effet ou de la déclaration provisoire de taxe professionnelle visée à l'article 1477.

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L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902534", "@num": "L5134-110", "#text": "Code du travail - art. L5134-110 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902527", "@num": "L5134-120", "#text": "Code du travail - art. L5134-120 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211903", "@num": "L1123-1", "#text": "Code général de la propriété des personnes publ... - art. L1123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049397472", "@num": "L1231-2", "#text": "Code général des collectivités territoriales - art. L1231-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873841", "@num": "L2334-21", "#text": "Code général des collectivités territoriales - art. L2334-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000051217114", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464837", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846600", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864140", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992809", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (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": "LEGIARTI000025842037", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641418", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@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": "LEGIARTI000006311707", "@num": "1477", "#text": "Code général des impôts, CGI. - art. 1477", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032361630", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701801", "@num": "1594 F ter", "#text": "Code général des impôts, CGI. - art. 1594 F ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989925", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217179", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217293", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011805", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217219", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448132", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701777", "@num": "722 bis", "#text": "Code général des impôts, CGI. - art. 722 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031219320", "@num": "L112-18", "#text": "Code rural et de la pêche maritime - art. L112-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": 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I.-Sauf délibération contraire de la collectivité territoriale ou du groupement de collectivités territoriales, dans les zones de revitalisation rurale dont le périmètre est défini par décret, les entreprises qui procèdent aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de taxe professionnelle. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

II.-Les zones de revitalisation rurale comprennent les communes membres d'un établissement public de coopération intercommunale à fiscalité propre, incluses dans un arrondissement ou un canton caractérisé par une très faible densité de population ou par une faible densité de population et satisfaisant à l'un des trois critères socio-économiques suivants :

a. un déclin de la population ;

b. un déclin de la population active ;

c. une forte proportion d'emplois agricoles.

La modification du périmètre de l'établissement public de coopération intercommunale en cours d'année n'emporte d'effet, le cas échéant, qu'à compter du 1er janvier de l'année suivante.

III.-Un décret en Conseil d'Etat précise les conditions d'application du II et en particulier les critères et seuils visant à déterminer le périmètre des zones de revitalisation rurale.

Cette option, exercée distinctement pour chacun des établissements concernés, est irrévocable pour la durée de l'exonération. Elle doit être exercée, selon le cas, dans le délai prévu pour le dépôt de la déclaration annuelle afférente à la première année au titre de laquelle l'exonération prend effet ou de la déclaration provisoire de taxe professionnelle visée à l'article 1477.

" } }, "LEGIARTI000020548922": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020548922", "URL": "article/LEGI/ARTI/00/00/20/54/89/LEGIARTI000020548922.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 122-I [3°] de la loi n° 2008-776 du 4 août 2008.

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art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000026948891", "@num": "19", "#text": "LOI n° 2007-1786 du 19 décembre 2007 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730797", "@num": "59", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGITEXT000020063603", "#text": "Décret n°2008-1478\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016810", "@nortexte": "ECED0816322D", "@numtexte": "2008-1478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - 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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043210423", "@nortexte": "TFPF2105078D", "@numtexte": "2021-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-03" }, { "@id": "LEGIARTI000043912328", "@num": "6", "#text": "Arrêté du 5 août 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043909991", "@nortexte": "TFPF2119143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-05" }, { "@id": "LEGIARTI000046008383", "@num": "3", "#text": "Décret n°2022-968 du 30 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003627", "@nortexte": "TREB2204322D", "@numtexte": "2022-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-30" }, { "@id": "LEGITEXT000049751722", "#text": "Arrêté du 19 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049746830", "@nortexte": "TREB2416551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-19" }, { "@id": "LEGIARTI000049851095", "@num": "36", "#text": "Décret n°2024-637 du 28 juin 2024 - 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art. 1463 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864140", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992809", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (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": "LEGIARTI000025842037", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641418", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@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": "LEGIARTI000006311707", "@num": "1477", "#text": "Code général des impôts, CGI. - art. 1477", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032361630", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701801", "@num": "1594 F ter", "#text": "Code général des impôts, CGI. - art. 1594 F ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989925", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217179", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217293", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011805", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217219", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448132", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701777", "@num": "722 bis", "#text": "Code général des impôts, CGI. - art. 722 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031219320", "@num": "L112-18", "#text": "Code rural et de la pêche maritime - art. L112-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": 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I.-Sauf délibération contraire de la collectivité territoriale ou du groupement de collectivités territoriales, dans les zones de revitalisation rurale dont le périmètre est défini par décret, les entreprises qui procèdent aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de taxe professionnelle. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

II.-Les zones de revitalisation rurale comprennent les communes membres d'un établissement public de coopération intercommunale à fiscalité propre, incluses dans un arrondissement ou un canton caractérisé par une très faible densité de population ou par une faible densité de population et satisfaisant à l'un des trois critères socio-économiques suivants :

a. un déclin de la population ;

b. un déclin de la population active ;

c. une forte proportion d'emplois agricoles.

La modification du périmètre de l'établissement public de coopération intercommunale en cours d'année n'emporte d'effet, le cas échéant, qu'à compter du 1er janvier de l'année suivante.

Les dispositions des sixième, septième, huitième et onzième alinéas de l'article 1465 sont applicables aux exonérations prévues au premier alinéa du I. Toutefois, pour l'application du onzième alinéa de l'article 1465, l'imposition est établie au profit de l'Etat.

III.-Un décret en Conseil d'Etat précise les conditions d'application du II et en particulier les critères et seuils visant à déterminer le périmètre des zones de revitalisation rurale.

" } }, "LEGIARTI000021641435": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021641435", "URL": "article/LEGI/ARTI/00/00/21/64/14/LEGIARTI000021641435.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 122-I [3°] de la loi n° 2008-776 du 4 août 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036430386", "@num": "52", "#text": "Loi n° 95-115 du 4 février 1995 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000036430359", "@num": "95", "#text": "Loi n° 97-1269 du 30 décembre 1997 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000257340", "#text": "LOI n° 2005-157 du 23 février 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000026948891", "@num": "19", "#text": "LOI n° 2007-1786 du 19 décembre 2007 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730797", "@num": "59", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGITEXT000020063603", "#text": "Décret n°2008-1478\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016810", "@nortexte": "ECED0816322D", "@numtexte": "2008-1478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000023431842", "#text": "Arrêté du 9 avril 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020506330", "@nortexte": "DEVM0904538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000021575623", "@num": "2", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000032881696", "@num": "4", "#text": "Décret n°2010-720\n du 28 juin 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000023431722", "#text": "Arrêté du 30 décembre 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335418", "@nortexte": "AGRR1033376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025050879", "#text": "Arrêté du 28 décembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025047104", "@nortexte": "AGRR1135389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000026733120", "#text": "Arrêté du 4 décembre 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026728472", "@nortexte": "PRMR1240916A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-04" }, { "#text": "CGI 1465, 92", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000038660458", "@num": "1", "#text": "Décret n°2012-1534 du 28 décembre 2012 - 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"LIEN_ART": { "@id": "LEGIARTI000031816238", "@fin": "2017-07-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031822355", "@fin": "2018-01-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427011", "@fin": "2019-01-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986031", "@fin": "2020-12-31", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915315", "@fin": "2022-01-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992035", "@fin": "2023-12-31", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846718", "@fin": "2024-07-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048864264", "@fin": "2025-02-16", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217078", "@fin": "2999-01-01", "@num": "1465 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Sauf délibération contraire de la commune ou de l'établissement public de coopération intercommunale doté d'une fiscalité propre, dans les zones de revitalisation rurale dont le périmètre est défini par décret, les entreprises qui procèdent aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de cotisation foncière des entreprises. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

II.-Les zones de revitalisation rurale comprennent les communes membres d'un établissement public de coopération intercommunale à fiscalité propre, incluses dans un arrondissement ou un canton caractérisé par une très faible densité de population ou par une faible densité de population et satisfaisant à l'un des trois critères socio-économiques suivants :

a. un déclin de la population ;

b. un déclin de la population active ;

c. une forte proportion d'emplois agricoles.

La modification du périmètre de l'établissement public de coopération intercommunale en cours d'année n'emporte d'effet, le cas échéant, qu'à compter du 1er janvier de l'année suivante.

Les dispositions des cinquième, sixième, septième et dixième alinéas de l'article 1465 sont applicables aux exonérations prévues au premier alinéa du I. Toutefois, pour l'application du dizième alinéa de l'article 1465, l'imposition est établie au profit de l'Etat.

III.-Un décret en Conseil d'Etat précise les conditions d'application du II et en particulier les critères et seuils visant à déterminer le périmètre des zones de revitalisation rurale.

" } }, "LEGIARTI000022202209": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022202209", "URL": "article/LEGI/ARTI/00/00/22/20/22/LEGIARTI000022202209.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 122-I [3°] de la loi n° 2008-776 du 4 août 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036430386", "@num": "52", "#text": "Loi n° 95-115 du 4 février 1995 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000036430359", "@num": "95", "#text": "Loi n° 97-1269 du 30 décembre 1997 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000257340", "#text": "LOI n° 2005-157 du 23 février 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000026948891", "@num": "19", "#text": "LOI n° 2007-1786 du 19 décembre 2007 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730797", "@num": "59", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGITEXT000020063603", "#text": "Décret n°2008-1478\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016810", "@nortexte": "ECED0816322D", "@numtexte": "2008-1478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000023431842", "#text": "Arrêté du 9 avril 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020506330", "@nortexte": "DEVM0904538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000023381171", "@num": "2", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022169561", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000032881696", "@num": "4", "#text": "Décret n°2010-720\n du 28 juin 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000023431722", "#text": "Arrêté du 30 décembre 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335418", "@nortexte": "AGRR1033376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025050879", "#text": "Arrêté du 28 décembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025047104", "@nortexte": "AGRR1135389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000026733120", "#text": "Arrêté du 4 décembre 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026728472", "@nortexte": "PRMR1240916A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-04" }, { "#text": "CGI 1465, 92", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000038660458", "@num": "1", "#text": "Décret n°2012-1534 du 28 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863795", "@nortexte": "INTB1203267D", "@numtexte": "2012-1534", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-28" }, { "@id": "LEGITEXT000027619490", "#text": "Décret n°2013-548\n du 26 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619509", "@num": "1", "#text": "Décret n°2013-548\n du 26 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619513", "@num": "5", "#text": "Décret n°2013-548\n du 26 juin 2013 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619497", "@num": "2", "#text": "Décret n°2013-548 du 26 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027694486", "#text": "Arrêté du 10 juillet 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692050", "@nortexte": "PRMR1311155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-10" }, { "@id": "LEGITEXT000028354768", "#text": "Arrêté du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352507", "@nortexte": "PRMR1330412A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-19" }, { "@id": "LEGIARTI000029184315", "@num": "3", "#text": "DÉCRET n°2014-758 du 2 juillet 2014 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000029181847", "@nortexte": "ETLR1410515D", "@numtexte": "2014-758", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-02" }, { "@id": "LEGITEXT000029324564", "#text": "ARRÊTÉ du 30 juillet 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029314044", "@nortexte": "PRMR1413724A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-30" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000050864923", "@num": "1", "#text": "Décret n°2016-511 du 26 avril 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032456435", "@nortexte": "MCCE1603664D", "@numtexte": "2016-511", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-26" }, { "@id": "LEGIARTI000033938265", "@num": "167", "#text": "LOI n°2017-86 du 27 janvier 2017 - art. 167 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033934948", "@nortexte": "LHAL1528110L", "@numtexte": "2017-86", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000038587261", "@num": "83", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000043212942", "@num": "2", "#text": "Décret n°2021-239 du 3 mars 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043210423", "@nortexte": "TFPF2105078D", "@numtexte": "2021-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-03" }, { "@id": "LEGIARTI000043912328", "@num": "6", "#text": "Arrêté du 5 août 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043909991", "@nortexte": "TFPF2119143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-05" }, { "@id": "LEGIARTI000046008383", "@num": "3", "#text": "Décret n°2022-968 du 30 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003627", "@nortexte": "TREB2204322D", "@numtexte": "2022-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-30" }, { "@id": "LEGITEXT000049751722", "#text": "Arrêté du 19 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049746830", "@nortexte": "TREB2416551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-19" }, { "@id": "LEGIARTI000049851095", "@num": "36", "#text": "Décret n°2024-637 du 28 juin 2024 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832492", "@nortexte": "JUSB2405445D", "@numtexte": "2024-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-28" }, { "@id": "LEGIARTI000049951424", "@num": "6", "#text": "Arrêté du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049950614", "@nortexte": "TFPF2418111A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050717702", "#text": "Décret n°2024-1095 du 3 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050714045", "@nortexte": "MICE2427099D", "@numtexte": "2024-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-03" }, { "@id": "LEGIARTI000051173347", "@num": "99", "#text": "LOI n°2025-127 du 14 février 2025 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698948", "@num": "L211-2", "#text": "Code de l'éducation - art. L211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266744", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028650839", "@num": "L634-2", "#text": "Code de l'éducation - art. L634-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043010", "@num": "R441-31", "#text": "Code de la construction et de l'habitation. - art. R441-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066266", "@num": "L5125-11", "#text": "Code de la santé publique - art. L5125-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846839", "@num": "L5125-3", "#text": "Code de la santé publique - art. L5125-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047961809", "@num": "D634-11-2", "#text": "Code de la sécurité sociale. - art. D634-11-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741068", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685211", "@num": "L131-4-2", "#text": "Code de la sécurité sociale. - art. L131-4-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041398754", "@num": "L216-4", "#text": "Code de la sécurité sociale. - art. L216-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846858", "@num": "L241-19", "#text": "Code de la sécurité sociale. - art. L241-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017924561", "@num": "L322-13", "#text": "Code du travail - art. L322-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902534", "@num": "L5134-110", "#text": "Code du travail - art. L5134-110 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902527", "@num": "L5134-120", "#text": "Code du travail - art. L5134-120 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211903", "@num": "L1123-1", "#text": "Code général de la propriété des personnes publ... - art. L1123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049397472", "@num": "L1231-2", "#text": "Code général des collectivités territoriales - art. L1231-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873841", "@num": "L2334-21", "#text": "Code général des collectivités territoriales - art. L2334-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000051217114", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464837", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846600", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864140", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992809", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (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": "LEGIARTI000025842037", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641418", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@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": "LEGIARTI000006311707", "@num": "1477", "#text": "Code général des impôts, CGI. - art. 1477", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032361630", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701801", "@num": "1594 F ter", "#text": "Code général des impôts, CGI. - art. 1594 F ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989925", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217179", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217293", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011805", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217219", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - 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"2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846718", "@fin": "2024-07-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048864264", "@fin": "2025-02-16", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217078", "@fin": "2999-01-01", "@num": "1465 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

II.-Les zones de revitalisation rurale comprennent les communes membres d'un établissement public de coopération intercommunale à fiscalité propre, incluses dans un arrondissement ou un canton caractérisé par une très faible densité de population ou par une faible densité de population et satisfaisant à l'un des trois critères socio-économiques suivants :

a. un déclin de la population ;

b. un déclin de la population active ;

c. une forte proportion d'emplois agricoles.

La modification du périmètre de l'établissement public de coopération intercommunale en cours d'année n'emporte d'effet, le cas échéant, qu'à compter du 1er janvier de l'année suivante.

Les dispositions des cinquième, sixième, septième et neuvième alinéas de l'article 1465 sont applicables aux exonérations prévues au premier alinéa du I. Toutefois, pour l'application du neuvième alinéa de l'article 1465, l'imposition est établie au profit de l'Etat.

III.-Un décret en Conseil d'Etat précise les conditions d'application du II et en particulier les critères et seuils visant à déterminer le périmètre des zones de revitalisation rurale.

" } }, "LEGIARTI000025073977": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025073977", "URL": "article/LEGI/ARTI/00/00/25/07/39/LEGIARTI000025073977.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 122-I [3°] de la loi n° 2008-776 du 4 août 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036430386", "@num": "52", "#text": "Loi n° 95-115 du 4 février 1995 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000036430359", "@num": "95", "#text": "Loi n° 97-1269 du 30 décembre 1997 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000257340", "#text": "LOI n° 2005-157 du 23 février 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000026948891", "@num": "19", "#text": "LOI n° 2007-1786 du 19 décembre 2007 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730797", "@num": "59", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGITEXT000020063603", "#text": "Décret n°2008-1478\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016810", "@nortexte": "ECED0816322D", "@numtexte": "2008-1478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000023431842", "#text": "Arrêté du 9 avril 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020506330", "@nortexte": "DEVM0904538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000028418394", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000032881696", "@num": "4", "#text": "Décret n°2010-720\n du 28 juin 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000023431722", "#text": "Arrêté du 30 décembre 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335418", "@nortexte": "AGRR1033376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025050879", "#text": "Arrêté du 28 décembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025047104", "@nortexte": "AGRR1135389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025516117", "@num": "16", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000026733120", "#text": "Arrêté du 4 décembre 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026728472", "@nortexte": "PRMR1240916A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-04" }, { "#text": "CGI 1465, 92", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000038660458", "@num": "1", "#text": "Décret n°2012-1534 du 28 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863795", "@nortexte": "INTB1203267D", "@numtexte": "2012-1534", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-28" }, { "@id": "LEGITEXT000027619490", "#text": "Décret n°2013-548\n du 26 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619509", "@num": "1", "#text": "Décret n°2013-548\n du 26 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619513", "@num": "5", "#text": "Décret n°2013-548\n du 26 juin 2013 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619497", "@num": "2", "#text": "Décret n°2013-548 du 26 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027694486", "#text": "Arrêté du 10 juillet 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692050", "@nortexte": "PRMR1311155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-10" }, { "@id": "LEGITEXT000028354768", "#text": "Arrêté du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352507", "@nortexte": "PRMR1330412A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-19" }, { "@id": "LEGIARTI000029184315", "@num": "3", "#text": "DÉCRET n°2014-758 du 2 juillet 2014 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000029181847", "@nortexte": "ETLR1410515D", "@numtexte": "2014-758", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-02" }, { "@id": "LEGITEXT000029324564", "#text": "ARRÊTÉ du 30 juillet 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029314044", "@nortexte": "PRMR1413724A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-30" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000050864923", "@num": "1", "#text": "Décret n°2016-511 du 26 avril 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032456435", "@nortexte": "MCCE1603664D", "@numtexte": "2016-511", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-26" }, { "@id": "LEGIARTI000033938265", "@num": "167", "#text": "LOI n°2017-86 du 27 janvier 2017 - art. 167 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033934948", "@nortexte": "LHAL1528110L", "@numtexte": "2017-86", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000038587261", "@num": "83", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000043212942", "@num": "2", "#text": "Décret n°2021-239 du 3 mars 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043210423", "@nortexte": "TFPF2105078D", "@numtexte": "2021-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-03" }, { "@id": "LEGIARTI000043912328", "@num": "6", "#text": "Arrêté du 5 août 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043909991", "@nortexte": "TFPF2119143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-05" }, { "@id": "LEGIARTI000046008383", "@num": "3", "#text": "Décret n°2022-968 du 30 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003627", "@nortexte": "TREB2204322D", "@numtexte": "2022-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-30" }, { "@id": "LEGITEXT000049751722", "#text": "Arrêté du 19 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049746830", "@nortexte": "TREB2416551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-19" }, { "@id": "LEGIARTI000049851095", "@num": "36", "#text": "Décret n°2024-637 du 28 juin 2024 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832492", "@nortexte": "JUSB2405445D", "@numtexte": "2024-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-28" }, { "@id": "LEGIARTI000049951424", "@num": "6", "#text": "Arrêté du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049950614", "@nortexte": "TFPF2418111A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050717702", "#text": "Décret n°2024-1095 du 3 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050714045", "@nortexte": "MICE2427099D", "@numtexte": "2024-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-03" }, { "@id": "LEGIARTI000051173347", "@num": "99", "#text": "LOI n°2025-127 du 14 février 2025 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698948", "@num": "L211-2", "#text": "Code de l'éducation - art. L211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266744", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028650839", "@num": "L634-2", "#text": "Code de l'éducation - art. L634-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043010", "@num": "R441-31", "#text": "Code de la construction et de l'habitation. - art. R441-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066266", "@num": "L5125-11", "#text": "Code de la santé publique - art. L5125-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846839", "@num": "L5125-3", "#text": "Code de la santé publique - art. L5125-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047961809", "@num": "D634-11-2", "#text": "Code de la sécurité sociale. - art. D634-11-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741068", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685211", "@num": "L131-4-2", "#text": "Code de la sécurité sociale. - art. L131-4-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041398754", "@num": "L216-4", "#text": "Code de la sécurité sociale. - art. L216-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846858", "@num": "L241-19", "#text": "Code de la sécurité sociale. - art. L241-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017924561", "@num": "L322-13", "#text": "Code du travail - art. L322-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902534", "@num": "L5134-110", "#text": "Code du travail - art. L5134-110 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902527", "@num": "L5134-120", "#text": "Code du travail - art. L5134-120 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211903", "@num": "L1123-1", "#text": "Code général de la propriété des personnes publ... - art. L1123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049397472", "@num": "L1231-2", "#text": "Code général des collectivités territoriales - art. L1231-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873841", "@num": "L2334-21", "#text": "Code général des collectivités territoriales - art. L2334-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000051217114", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464837", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846600", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864140", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992809", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (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": "LEGIARTI000025842037", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641418", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@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": "LEGIARTI000006311707", "@num": "1477", "#text": "Code général des impôts, CGI. - 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Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

II.-Les zones de revitalisation rurale comprennent les communes membres d'un établissement public de coopération intercommunale à fiscalité propre, incluses dans un arrondissement ou un canton caractérisé par une très faible densité de population ou par une faible densité de population et satisfaisant à l'un des trois critères socio-économiques suivants :

a. un déclin de la population constaté sur l'ensemble de l'arrondissement ou du canton ou dans une majorité de leurs communes dont le chef-lieu ;

b. un déclin de la population active ;

c. une forte proportion d'emplois agricoles.

La modification du périmètre de l'établissement public de coopération intercommunale en cours d'année n'emporte d'effet, le cas échéant, qu'à compter du 1er janvier de l'année suivante.

III.-Un décret en Conseil d'Etat précise les conditions d'application du II et en particulier les critères et seuils visant à déterminer le périmètre des zones de revitalisation rurale.

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"LIEN_ART": { "@id": "LEGIARTI000031816238", "@fin": "2017-07-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031822355", "@fin": "2018-01-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427011", "@fin": "2019-01-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986031", "@fin": "2020-12-31", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915315", "@fin": "2022-01-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992035", "@fin": "2023-12-31", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846718", "@fin": "2024-07-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048864264", "@fin": "2025-02-16", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217078", "@fin": "2999-01-01", "@num": "1465 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

II.-Les zones de revitalisation rurale comprennent les communes membres d'un établissement public de coopération intercommunale à fiscalité propre, incluses dans un arrondissement ou un canton caractérisé par une très faible densité de population ou par une faible densité de population et satisfaisant à l'un des trois critères socio-économiques suivants :

a. un déclin de la population constaté sur l'ensemble de l'arrondissement ou du canton ou dans une majorité de leurs communes dont le chef-lieu ;

b. un déclin de la population active ;

c. une forte proportion d'emplois agricoles.

La modification du périmètre de l'établissement public de coopération intercommunale en cours d'année n'emporte d'effet, le cas échéant, qu'à compter du 1er janvier de l'année suivante.

III.-Un décret en Conseil d'Etat précise les conditions d'application du II et en particulier les critères et seuils visant à déterminer le périmètre des zones de revitalisation rurale.

" } }, "LEGIARTI000030061179": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030061179", "URL": "article/LEGI/ARTI/00/00/30/06/11/LEGIARTI000030061179.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Ces dispositions s'appliquent aux avantages octroyés à compter du 1er janvier 2014.

(2) Ces dispositions s'appliquent aux avantages octroyés à compter du 1er juillet 2014.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036430386", "@num": "52", "#text": "Loi n° 95-115 du 4 février 1995 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000036430359", "@num": "95", "#text": "Loi n° 97-1269 du 30 décembre 1997 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000026948891", "@num": "19", "#text": "LOI n° 2007-1786 du 19 décembre 2007 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730797", "@num": "59", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGITEXT000020063603", "#text": "Décret n°2008-1478\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016810", "@nortexte": "ECED0816322D", "@numtexte": "2008-1478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000023431842", "#text": "Arrêté du 9 avril 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020506330", "@nortexte": "DEVM0904538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000031600016", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000032881696", "@num": "4", "#text": "Décret n°2010-720\n du 28 juin 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000023431722", "#text": "Arrêté du 30 décembre 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335418", "@nortexte": "AGRR1033376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025050879", "#text": "Arrêté du 28 décembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025047104", "@nortexte": "AGRR1135389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000026733120", "#text": "Arrêté du 4 décembre 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026728472", "@nortexte": "PRMR1240916A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-04" }, { "@id": "LEGIARTI000038660458", "@num": "1", "#text": "Décret n°2012-1534 du 28 décembre 2012 - 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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027694486", "#text": "Arrêté du 10 juillet 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692050", "@nortexte": "PRMR1311155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-10" }, { "@id": "LEGITEXT000028354768", "#text": "Arrêté du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352507", "@nortexte": "PRMR1330412A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-19" }, { "@id": "LEGIARTI000029184315", "@num": "3", "#text": "DÉCRET n°2014-758 du 2 juillet 2014 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000029181847", "@nortexte": "ETLR1410515D", "@numtexte": "2014-758", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-02" }, { "@id": "LEGITEXT000029324564", "#text": "ARRÊTÉ du 30 juillet 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029314044", "@nortexte": "PRMR1413724A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-30" }, { "@id": "LEGIARTI000030009175", "@num": "47", "#text": "LOI n°2014-1655 du 29 décembre 2014 - 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art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000043212942", "@num": "2", "#text": "Décret n°2021-239 du 3 mars 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043210423", "@nortexte": "TFPF2105078D", "@numtexte": "2021-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-03" }, { "@id": "LEGIARTI000043912328", "@num": "6", "#text": "Arrêté du 5 août 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043909991", "@nortexte": "TFPF2119143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-05" }, { "@id": "LEGIARTI000046008383", "@num": "3", "#text": "Décret n°2022-968 du 30 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003627", "@nortexte": "TREB2204322D", "@numtexte": "2022-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-30" }, { "@id": "LEGITEXT000049751722", "#text": "Arrêté du 19 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049746830", "@nortexte": "TREB2416551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-19" }, { "@id": "LEGIARTI000049851095", "@num": "36", "#text": "Décret n°2024-637 du 28 juin 2024 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832492", "@nortexte": "JUSB2405445D", "@numtexte": "2024-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-28" }, { "@id": "LEGIARTI000049951424", "@num": "6", "#text": "Arrêté du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049950614", "@nortexte": "TFPF2418111A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050717702", "#text": "Décret n°2024-1095 du 3 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050714045", "@nortexte": "MICE2427099D", "@numtexte": "2024-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-03" }, { "@id": "LEGIARTI000051173347", "@num": "99", "#text": "LOI n°2025-127 du 14 février 2025 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698948", "@num": "L211-2", "#text": "Code de l'éducation - art. L211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266744", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028650839", "@num": "L634-2", "#text": "Code de l'éducation - art. L634-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043010", "@num": "R441-31", "#text": "Code de la construction et de l'habitation. - art. R441-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066266", "@num": "L5125-11", "#text": "Code de la santé publique - art. 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L131-4-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685211", "@num": "L131-4-2", "#text": "Code de la sécurité sociale. - art. L131-4-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041398754", "@num": "L216-4", "#text": "Code de la sécurité sociale. - art. 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Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

II.-Les zones de revitalisation rurale comprennent les communes membres d'un établissement public de coopération intercommunale à fiscalité propre, incluses dans un arrondissement ou un canton caractérisé par une très faible densité de population ou par une faible densité de population et satisfaisant à l'un des trois critères socio-économiques suivants :

a. un déclin de la population constaté sur l'ensemble de l'arrondissement ou du canton ou dans une majorité de leurs communes dont le chef-lieu ;

b. un déclin de la population active ;

c. une forte proportion d'emplois agricoles.

La modification du périmètre de l'établissement public de coopération intercommunale en cours d'année n'emporte d'effet, le cas échéant, qu'à compter du 1er janvier de l'année suivante.

III.-Un décret en Conseil d'Etat précise les conditions d'application du II et en particulier les critères et seuils visant à déterminer le périmètre des zones de revitalisation rurale.

IV.-Le bénéfice des exonérations accordées à compter du 1er janvier 2014 est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne (1) aux aides de minimis. Toutefois, sur option des entreprises qui procèdent entre le 1er juillet 2014 et le 31 décembre 2015 aux opérations mentionnées au I dans les zones d'aide à finalité régionale, le bénéfice des exonérations est subordonné au respect de l'article 14 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité (2).

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art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698948", "@num": "L211-2", "#text": "Code de l'éducation - art. 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L1123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049397472", "@num": "L1231-2", "#text": "Code général des collectivités territoriales - art. L1231-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873841", "@num": "L2334-21", "#text": "Code général des collectivités territoriales - art. 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art. 1463 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864140", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992809", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (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": "LEGIARTI000006311662", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842037", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641418", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@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": "LEGIARTI000032361630", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - 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Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

II.-Les zones de revitalisation rurale comprennent les communes membres d'un établissement public de coopération intercommunale à fiscalité propre, incluses dans un arrondissement ou un canton caractérisé par une très faible densité de population ou par une faible densité de population et satisfaisant à l'un des trois critères socio-économiques suivants :

a. un déclin de la population constaté sur l'ensemble de l'arrondissement ou du canton ou dans une majorité de leurs communes dont le chef-lieu ;

b. un déclin de la population active ;

c. une forte proportion d'emplois agricoles.

La modification du périmètre de l'établissement public de coopération intercommunale en cours d'année n'emporte d'effet, le cas échéant, qu'à compter du 1er janvier de l'année suivante.

III.-Un décret en Conseil d'Etat précise les conditions d'application du II et en particulier les critères et seuils visant à déterminer le périmètre des zones de revitalisation rurale.

IV.-Le bénéfice des exonérations accordées à compter du 1er janvier 2014 est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis. Toutefois, sur option des entreprises qui procèdent entre le 1er juillet 2014 et le 31 décembre 2020 aux opérations mentionnées au I dans les zones d'aide à finalité régionale, le bénéfice des exonérations est subordonné au respect de l'article 14 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité.

" } }, "LEGIARTI000031822355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031822355", "URL": "article/LEGI/ARTI/00/00/31/82/23/LEGIARTI000031822355.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du C du II de l'article 45 de la loi n° 2015-1786 du 29 décembre 2015, pour l'application au 1er juillet 2017 de l'article 1465 A du code général des impôts, dans sa rédaction résultant de ladite loi, les délibérations mentionnées au I du même article 1465 A des collectivités territoriales et de leurs établissements publics de coopération intercommunale à fiscalité propre sont prises dans les soixante jours suivant la publication de l'arrêté fixant la liste des communes classées en zone de revitalisation rurale.

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I. – Sauf délibération contraire de la commune ou de l'établissement public de coopération intercommunale doté d'une fiscalité propre, dans les zones de revitalisation rurale, les entreprises qui procèdent aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de cotisation foncière des entreprises. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

II. – A. – Sont classées en zone de revitalisation rurale les communes membres d'un établissement public de coopération intercommunale à fiscalité propre qui satisfait aux conditions suivantes :

1° Sa densité de population est inférieure ou égale à la densité médiane nationale des établissements publics de coopération intercommunale à fiscalité propre métropolitains ;

2° Son revenu fiscal par unité de consommation médian est inférieur ou égal à la médiane des revenus médians par établissement public de coopération intercommunale à fiscalité propre métropolitain.

Les données utilisées sont établies par l'Institut national de la statistique et des études économiques à partir de celles disponibles au 1er janvier de l'année de classement. La population prise en compte pour le calcul de la densité de population est la population municipale définie à l'article R. 2151-1 du code général des collectivités territoriales.

Le classement des communes en zone de revitalisation rurale est établi par arrêté des ministres chargés du budget et de l'aménagement du territoire. Il est révisé au 1er janvier de l'année qui suit le renouvellement général des conseils communautaires.

La modification du périmètre d'un établissement public de coopération intercommunale à fiscalité propre n'emporte d'effet sur le classement qu'à compter de la révision mentionnée au cinquième alinéa du présent A.

Pour les communes mentionnées au V de l'article L. 5210-1-1 du code général des collectivités territoriales, les critères de classement sont évalués au niveau communal.

B. – Sont classées en zone de revitalisation rurale les communes de Guyane, ainsi que celles de La Réunion comprises dans la zone spéciale d'action rurale délimitée par décret.

III. – Les cinquième, sixième, septième et neuvième alinéas de l'article 1465 sont applicables à l'exonération prévue au I du présent article. Toutefois, pour l'application du neuvième alinéa de l'article 1465, l'imposition est établie au profit de l'Etat.

L'exonération reste applicable pour sa durée restant à courir lorsque la commune d'implantation de l'entreprise cesse d'être classée en zone de revitalisation rurale après la date de la création ou de la reprise de l'activité.

IV. – Le bénéfice des exonérations accordées à compter du 1er janvier 2014 est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis. Toutefois, sur option des entreprises qui procèdent entre le 1er juillet 2014 et le 31 décembre 2020 aux opérations mentionnées au I dans les zones d'aide à finalité régionale, le bénéfice des exonérations est subordonné au respect de l'article 14 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité.

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"2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846718", "@fin": "2024-07-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048864264", "@fin": "2025-02-16", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217078", "@fin": "2999-01-01", "@num": "1465 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

1° Sa densité de population est inférieure ou égale à la densité médiane nationale des établissements publics de coopération intercommunale à fiscalité propre métropolitains ou sa population connaît depuis les quatre dernières décennies un déclin de 30 % ou plus à condition qu'il se trouve dans un arrondissement composé majoritairement de communes classées en zone de revitalisation rurale et dont la population est supérieure à 70 % de l'arrondissement ;

Pour les communes mentionnées au V de l'article L. 5210-1-1 du code général des collectivités territoriales, les critères de classement sont évalués au niveau communal.

B. – Sont classées en zone de revitalisation rurale les communes de Guyane, ainsi que celles de La Réunion comprises dans la zone spéciale d'action rurale délimitée par décret.

" } }, "LEGIARTI000037986031": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037986031", "URL": "article/LEGI/ARTI/00/00/37/98/60/LEGIARTI000037986031.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au D du II de l'article 19 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, ces dispositions s'appliquent aux impositions de cotisation foncière des entreprises dues à compter de 2019.
\nToutefois, l'exonération prévue par l'article 1465 A du code général des impôts dans sa rédaction antérieure à la présente loi reste applicable dans les mêmes conditions, pour la durée restant à courir, aux entreprises et activités mentionnées au I du même article 1465 A situées dans les communes mentionnées au B du II dudit article 1465 A.

\n
\n
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I. – Sauf délibération contraire de la commune ou de l'établissement public de coopération intercommunale doté d'une fiscalité propre, dans les zones de revitalisation rurale, à l'exception de celles mentionnées au B du II du présent article, les entreprises qui procèdent aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de cotisation foncière des entreprises. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

Pour les communes mentionnées au V de l'article L. 5210-1-1 du code général des collectivités territoriales, les critères de classement sont évalués au niveau communal.

B. – Sont classées en zone de revitalisation rurale les communes de Guyane, ainsi que celles de La Réunion comprises dans la zone spéciale d'action rurale délimitée par décret.

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I. – Sauf délibération contraire de la commune ou de l'établissement public de coopération intercommunale doté d'une fiscalité propre, dans les zones de revitalisation rurale, à l'exception de celles mentionnées au B du II du présent article, les entreprises qui procèdent aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de cotisation foncière des entreprises. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

Le classement des communes en zone de revitalisation rurale est établi par arrêté des ministres chargés du budget et de l'aménagement du territoire. Il est révisé au 1er janvier de la troisième année qui suit le renouvellement général des conseils communautaires.

Pour les communes mentionnées au V de l'article L. 5210-1-1 du code général des collectivités territoriales, les critères de classement sont évalués au niveau communal.

B. – Sont classées en zone de revitalisation rurale les communes de Guyane, ainsi que celles de La Réunion comprises dans la zone spéciale d'action rurale délimitée par décret.

IV. – Le bénéfice des exonérations accordées à compter du 1er janvier 2014 est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis. Toutefois, sur option des entreprises qui procèdent à compter du 1er juillet 2014 aux opérations mentionnées au I dans les zones d'aide à finalité régionale, le bénéfice des exonérations est subordonné au respect de l'article 14 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité.

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art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000050864923", "@num": "1", "#text": "Décret n°2016-511 du 26 avril 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032456435", "@nortexte": "MCCE1603664D", "@numtexte": "2016-511", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-26" }, { "@id": "LEGIARTI000033938265", "@num": "167", "#text": "LOI n°2017-86 du 27 janvier 2017 - art. 167 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033934948", "@nortexte": "LHAL1528110L", "@numtexte": "2017-86", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000038587261", "@num": "83", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000043212942", "@num": "2", "#text": "Décret n°2021-239 du 3 mars 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043210423", "@nortexte": "TFPF2105078D", "@numtexte": "2021-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-03" }, { "@id": "LEGIARTI000043912328", "@num": "6", "#text": "Arrêté du 5 août 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043909991", "@nortexte": "TFPF2119143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-05" }, { "@id": "LEGIARTI000044794768", "@num": "68", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 68", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046008383", "@num": "3", "#text": "Décret n°2022-968 du 30 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003627", "@nortexte": "TREB2204322D", "@numtexte": "2022-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-30" }, { "@id": "LEGITEXT000049751722", "#text": "Arrêté du 19 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049746830", "@nortexte": "TREB2416551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-19" }, { "@id": "LEGIARTI000049851095", "@num": "36", "#text": "Décret n°2024-637 du 28 juin 2024 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832492", "@nortexte": "JUSB2405445D", "@numtexte": "2024-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-28" }, { "@id": "LEGIARTI000049951424", "@num": "6", "#text": "Arrêté du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049950614", "@nortexte": "TFPF2418111A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050717702", "#text": "Décret n°2024-1095 du 3 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050714045", "@nortexte": "MICE2427099D", "@numtexte": "2024-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-03" }, { "@id": "LEGIARTI000051173347", "@num": "99", "#text": "LOI n°2025-127 du 14 février 2025 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698948", "@num": "L211-2", "#text": "Code de l'éducation - art. L211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266744", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028650839", "@num": "L634-2", "#text": "Code de l'éducation - art. L634-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043010", "@num": "R441-31", "#text": "Code de la construction et de l'habitation. - art. R441-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066266", "@num": "L5125-11", "#text": "Code de la santé publique - art. L5125-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846839", "@num": "L5125-3", "#text": "Code de la santé publique - art. L5125-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047961809", "@num": "D634-11-2", "#text": "Code de la sécurité sociale. - art. D634-11-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741068", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685211", "@num": "L131-4-2", "#text": "Code de la sécurité sociale. - art. L131-4-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041398754", "@num": "L216-4", "#text": "Code de la sécurité sociale. - art. L216-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846858", "@num": "L241-19", "#text": "Code de la sécurité sociale. - art. L241-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017924561", "@num": "L322-13", "#text": "Code du travail - art. L322-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902534", "@num": "L5134-110", "#text": "Code du travail - art. L5134-110 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902527", "@num": "L5134-120", "#text": "Code du travail - art. L5134-120 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211903", "@num": "L1123-1", "#text": "Code général de la propriété des personnes publ... - art. L1123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049397472", "@num": "L1231-2", "#text": "Code général des collectivités territoriales - art. L1231-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873841", "@num": "L2334-21", "#text": "Code général des collectivités territoriales - art. L2334-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000051217114", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464837", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846600", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864140", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992809", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (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": "LEGIARTI000006311662", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842037", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641418", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@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": "LEGIARTI000006311707", "@num": "1477", "#text": "Code général des impôts, CGI. - art. 1477", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032361630", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701801", "@num": "1594 F ter", "#text": "Code général des impôts, CGI. - art. 1594 F ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989925", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217179", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217293", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217219", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448132", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701777", "@num": "722 bis", "#text": "Code général des impôts, CGI. - art. 722 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307139", "@num": "92", "#text": "Code général des impôts, CGI. - art. 92", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031219320", "@num": "L112-18", "#text": "Code rural et de la pêche maritime - art. L112-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023242323", "@num": "L5210-1-1", "#text": "Code général des collectivités territoriales - art. L5210-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395839", "@num": "R2151-1", "#text": "Code général des collectivités territoriales - art. R2151-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": 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I. – Sauf délibération contraire de la commune ou de l'établissement public de coopération intercommunale doté d'une fiscalité propre, dans les zones de revitalisation rurale, à l'exception de celles mentionnées au B du II du présent article, les entreprises qui procèdent aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de cotisation foncière des entreprises. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

Le classement des communes en zone de revitalisation rurale est établi par arrêté des ministres chargés du budget et de l'aménagement du territoire. Il est révisé au 1er janvier de la quatrième année qui suit le renouvellement général des conseils communautaires.

Pour les communes mentionnées au V de l'article L. 5210-1-1 du code général des collectivités territoriales, les critères de classement sont évalués au niveau communal.

B. – Sont classées en zone de revitalisation rurale les communes de Guyane, ainsi que celles de La Réunion comprises dans la zone spéciale d'action rurale délimitée par décret.

IV. – Le bénéfice des exonérations accordées à compter du 1er janvier 2014 est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis. Toutefois, sur option des entreprises qui procèdent à compter du 1er juillet 2014 aux opérations mentionnées au I dans les zones d'aide à finalité régionale, le bénéfice des exonérations est subordonné au respect de l'article 14 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité.

" } }, "LEGIARTI000048846718": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048846718", "URL": "article/LEGI/ARTI/00/00/48/84/67/LEGIARTI000048846718.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du XX de l’article 73 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions s'appliquent à compter du 1er janvier 2024.

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L5125-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846839", "@num": "L5125-3", "#text": "Code de la santé publique - art. L5125-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047961809", "@num": "D634-11-2", "#text": "Code de la sécurité sociale. - art. D634-11-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741068", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685211", "@num": "L131-4-2", "#text": "Code de la sécurité sociale. - art. L131-4-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041398754", "@num": "L216-4", "#text": "Code de la sécurité sociale. - art. 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art. 1463 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864140", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992809", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (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": "LEGIARTI000006311662", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842037", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641418", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@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": "LEGIARTI000006311707", "@num": "1477", "#text": "Code général des impôts, CGI. - art. 1477", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845669", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701801", "@num": "1594 F ter", "#text": "Code général des impôts, CGI. - art. 1594 F ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989925", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217179", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217293", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011805", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217219", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - 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"2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846718", "@fin": "2024-07-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048864264", "@fin": "2025-02-16", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217078", "@fin": "2999-01-01", "@num": "1465 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sauf délibération contraire de la commune ou de l'établissement public de coopération intercommunale doté d'une fiscalité propre, dans les zones de revitalisation rurale, à l'exception de celles mentionnées au B du II du présent article dans sa rédaction antérieure à la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, les entreprises qui procèdent, jusqu'au 30 juin 2024, aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de cotisation foncière des entreprises. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

Le classement des communes en zone de revitalisation rurale est établi par arrêté des ministres chargés du budget et de l'aménagement du territoire.

Pour les communes mentionnées au V de l'article L. 5210-1-1 du code général des collectivités territoriales, les critères de classement sont évalués au niveau communal.

B. – Sont classées en zone de revitalisation rurale les communes de Guyane, ainsi que celles de La Réunion comprises dans la zone spéciale d'action rurale délimitée par décret.

IV. – Le bénéfice des exonérations accordées à compter du 1er janvier 2014 est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis. Toutefois, sur option des entreprises qui procèdent à compter du 1er juillet 2014 aux opérations mentionnées au I dans les zones d'aide à finalité régionale, le bénéfice des exonérations est subordonné au respect de l'article 14 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité.

\n
" } }, "LEGIARTI000048864264": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2024-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048864264", "URL": "article/LEGI/ARTI/00/00/48/86/42/LEGIARTI000048864264.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au D du XX de l’article 73 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions s'appliquent à compter du 1er juillet 2024.

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art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000026948891", "@num": "19", "#text": "LOI n° 2007-1786 du 19 décembre 2007 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730797", "@num": "59", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGITEXT000020063603", "#text": "Décret n°2008-1478\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016810", "@nortexte": "ECED0816322D", "@numtexte": "2008-1478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000023431842", "#text": "Arrêté du 9 avril 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020506330", "@nortexte": "DEVM0904538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000032881696", "@num": "4", "#text": "Décret n°2010-720\n du 28 juin 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000023431722", "#text": "Arrêté du 30 décembre 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335418", "@nortexte": "AGRR1033376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025050879", "#text": "Arrêté du 28 décembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025047104", "@nortexte": "AGRR1135389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000026733120", "#text": "Arrêté du 4 décembre 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026728472", "@nortexte": "PRMR1240916A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-04" }, { "@id": "LEGIARTI000038660458", "@num": "1", "#text": "Décret n°2012-1534 du 28 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863795", "@nortexte": "INTB1203267D", "@numtexte": "2012-1534", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-28" }, { "@id": "LEGITEXT000027619490", "#text": "Décret n°2013-548\n du 26 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619509", "@num": "1", "#text": "Décret n°2013-548\n du 26 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619513", "@num": "5", "#text": "Décret n°2013-548\n du 26 juin 2013 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027619497", "@num": "2", "#text": "Décret n°2013-548 du 26 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027694486", "#text": "Arrêté du 10 juillet 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692050", "@nortexte": "PRMR1311155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-10" }, { "@id": "LEGITEXT000028354768", "#text": "Arrêté du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352507", "@nortexte": "PRMR1330412A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-19" }, { "@id": "LEGIARTI000029184315", "@num": "3", "#text": "DÉCRET n°2014-758 du 2 juillet 2014 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000029181847", "@nortexte": "ETLR1410515D", "@numtexte": "2014-758", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-02" }, { "@id": "LEGITEXT000029324564", "#text": "ARRÊTÉ du 30 juillet 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029314044", "@nortexte": "PRMR1413724A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-30" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000050864923", "@num": "1", "#text": "Décret n°2016-511 du 26 avril 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032456435", "@nortexte": "MCCE1603664D", "@numtexte": "2016-511", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-26" }, { "@id": "LEGIARTI000033938265", "@num": "167", "#text": "LOI n°2017-86 du 27 janvier 2017 - art. 167 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033934948", "@nortexte": "LHAL1528110L", "@numtexte": "2017-86", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000038587261", "@num": "83", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000043212942", "@num": "2", "#text": "Décret n°2021-239 du 3 mars 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043210423", "@nortexte": "TFPF2105078D", "@numtexte": "2021-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-03" }, { "@id": "LEGIARTI000043912328", "@num": "6", "#text": "Arrêté du 5 août 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043909991", "@nortexte": "TFPF2119143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-05" }, { "@id": "LEGIARTI000046008383", "@num": "3", "#text": "Décret n°2022-968 du 30 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003627", "@nortexte": "TREB2204322D", "@numtexte": "2022-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-30" }, { "@id": "LEGIARTI000048769507", "@num": "73", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 73 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049751722", "#text": "Arrêté du 19 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049746830", "@nortexte": "TREB2416551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-19" }, { "@id": "LEGIARTI000049851095", "@num": "36", "#text": "Décret n°2024-637 du 28 juin 2024 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832492", "@nortexte": "JUSB2405445D", "@numtexte": "2024-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-28" }, { "@id": "LEGIARTI000049951424", "@num": "6", "#text": "Arrêté du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049950614", "@nortexte": "TFPF2418111A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050717702", "#text": "Décret n°2024-1095 du 3 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050714045", "@nortexte": "MICE2427099D", "@numtexte": "2024-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-03" }, { "@id": "LEGIARTI000051173347", "@num": "99", "#text": "LOI n°2025-127 du 14 février 2025 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698948", "@num": "L211-2", "#text": "Code de l'éducation - art. L211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266744", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028650839", "@num": "L634-2", "#text": "Code de l'éducation - art. L634-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043010", "@num": "R441-31", "#text": "Code de la construction et de l'habitation. - art. R441-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066266", "@num": "L5125-11", "#text": "Code de la santé publique - art. L5125-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846839", "@num": "L5125-3", "#text": "Code de la santé publique - art. L5125-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047961809", "@num": "D634-11-2", "#text": "Code de la sécurité sociale. - art. D634-11-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741068", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685211", "@num": "L131-4-2", "#text": "Code de la sécurité sociale. - art. L131-4-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041398754", "@num": "L216-4", "#text": "Code de la sécurité sociale. - art. L216-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846858", "@num": "L241-19", "#text": "Code de la sécurité sociale. - art. L241-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017924561", "@num": "L322-13", "#text": "Code du travail - art. L322-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902534", "@num": "L5134-110", "#text": "Code du travail - art. L5134-110 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902527", "@num": "L5134-120", "#text": "Code du travail - art. L5134-120 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211903", "@num": "L1123-1", "#text": "Code général de la propriété des personnes publ... - art. L1123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049397472", "@num": "L1231-2", "#text": "Code général des collectivités territoriales - art. L1231-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873841", "@num": "L2334-21", "#text": "Code général des collectivités territoriales - art. L2334-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000051217114", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464837", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846600", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864140", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992809", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (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": "LEGIARTI000006311662", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842037", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641418", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@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": "LEGIARTI000006311707", "@num": "1477", "#text": "Code général des impôts, CGI. - art. 1477", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032361630", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701801", "@num": "1594 F ter", "#text": "Code général des impôts, CGI. - art. 1594 F ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989925", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217179", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217293", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011805", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217219", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448132", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701777", "@num": "722 bis", "#text": "Code général des impôts, CGI. - art. 722 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307139", "@num": "92", "#text": "Code général des impôts, CGI. - art. 92", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031219320", "@num": "L112-18", "#text": "Code rural et de la pêche maritime - art. L112-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": 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"2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846718", "@fin": "2024-07-01", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048864264", "@fin": "2025-02-16", "@num": "1465 A", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217078", "@fin": "2999-01-01", "@num": "1465 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – Sauf délibération contraire de la commune ou de l'établissement public de coopération intercommunale doté d'une fiscalité propre, dans les zones de revitalisation rurale, à l'exception de celles mentionnées au B du II du présent article dans sa rédaction antérieure à la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, les entreprises qui procèdent, jusqu'au 30 juin 2024, aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de cotisation foncière des entreprises. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

II. – (Abrogé).

IV. – Le bénéfice des exonérations accordées à compter du 1er janvier 2014 est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis. Toutefois, sur option des entreprises qui procèdent à compter du 1er juillet 2014 aux opérations mentionnées au I dans les zones d'aide à finalité régionale, le bénéfice des exonérations est subordonné au respect de l'article 14 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité.

\n
" } }, "LEGIARTI000051217078": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1465 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051217078", "URL": "article/LEGI/ARTI/00/00/51/21/70/LEGIARTI000051217078.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VII de l’article 77 de la loi n° 2025-127 du 14 février 2025, les dispositions des I à VI de l’article précité s’appliquent aux aides octroyées à compter du 1er janvier 2024.

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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027618532", "@nortexte": "ETLR1304324D", "@numtexte": "2013-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027694486", "#text": "Arrêté du 10 juillet 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692050", "@nortexte": "PRMR1311155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-10" }, { "@id": "LEGITEXT000028354768", "#text": "Arrêté du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352507", "@nortexte": "PRMR1330412A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-19" }, { "@id": "LEGIARTI000029184315", "@num": "3", "#text": "DÉCRET n°2014-758 du 2 juillet 2014 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000029181847", "@nortexte": "ETLR1410515D", "@numtexte": "2014-758", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-02" }, { "@id": "LEGITEXT000029324564", "#text": "ARRÊTÉ du 30 juillet 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029314044", "@nortexte": "PRMR1413724A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-30" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000050864923", "@num": "1", "#text": "Décret n°2016-511 du 26 avril 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032456435", "@nortexte": "MCCE1603664D", "@numtexte": "2016-511", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-26" }, { "@id": "LEGIARTI000033938265", "@num": "167", "#text": "LOI n°2017-86 du 27 janvier 2017 - art. 167 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033934948", "@nortexte": "LHAL1528110L", "@numtexte": "2017-86", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000038587261", "@num": "83", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000043212942", "@num": "2", "#text": "Décret n°2021-239 du 3 mars 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043210423", "@nortexte": "TFPF2105078D", "@numtexte": "2021-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-03" }, { "@id": "LEGIARTI000043912328", "@num": "6", "#text": "Arrêté du 5 août 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043909991", "@nortexte": "TFPF2119143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-05" }, { "@id": "LEGIARTI000046008383", "@num": "3", "#text": "Décret n°2022-968 du 30 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003627", "@nortexte": "TREB2204322D", "@numtexte": "2022-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-30" }, { "@id": "LEGITEXT000049751722", "#text": "Arrêté du 19 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049746830", "@nortexte": "TREB2416551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-19" }, { "@id": "LEGIARTI000049851095", "@num": "36", "#text": "Décret n°2024-637 du 28 juin 2024 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832492", "@nortexte": "JUSB2405445D", "@numtexte": "2024-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-28" }, { "@id": "LEGIARTI000049951424", "@num": "6", "#text": "Arrêté du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049950614", "@nortexte": "TFPF2418111A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050717702", "#text": "Décret n°2024-1095 du 3 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050714045", "@nortexte": "MICE2427099D", "@numtexte": "2024-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-03" }, { "@id": "LEGIARTI000051173303", "@num": "77", "#text": "LOI n°2025-127 du 14 février 2025 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173347", "@num": "99", "#text": "LOI n°2025-127 du 14 février 2025 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000018035803", "@num": "1466 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698948", "@num": "L211-2", "#text": "Code de l'éducation - art. L211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266744", "@num": "L632-6", "#text": "Code de l'éducation - art. L632-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028650839", "@num": "L634-2", "#text": "Code de l'éducation - art. L634-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043010", "@num": "R441-31", "#text": "Code de la construction et de l'habitation. - art. R441-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066266", "@num": "L5125-11", "#text": "Code de la santé publique - art. L5125-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846839", "@num": "L5125-3", "#text": "Code de la santé publique - art. L5125-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047961809", "@num": "D634-11-2", "#text": "Code de la sécurité sociale. - art. D634-11-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741068", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685211", "@num": "L131-4-2", "#text": "Code de la sécurité sociale. - art. L131-4-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041398754", "@num": "L216-4", "#text": "Code de la sécurité sociale. - art. L216-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846858", "@num": "L241-19", "#text": "Code de la sécurité sociale. - art. L241-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017924561", "@num": "L322-13", "#text": "Code du travail - art. L322-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902534", "@num": "L5134-110", "#text": "Code du travail - art. L5134-110 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902527", "@num": "L5134-120", "#text": "Code du travail - art. L5134-120 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211903", "@num": "L1123-1", "#text": "Code général de la propriété des personnes publ... - art. L1123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049397472", "@num": "L1231-2", "#text": "Code général des collectivités territoriales - art. L1231-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873841", "@num": "L2334-21", "#text": "Code général des collectivités territoriales - art. L2334-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000051217114", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464837", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846600", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864140", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992809", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (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": "LEGIARTI000006311662", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842037", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641418", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217063", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311707", "@num": "1477", "#text": "Code général des impôts, CGI. - art. 1477", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032361630", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701801", "@num": "1594 F ter", "#text": "Code général des impôts, CGI. - art. 1594 F ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989925", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217179", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217293", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011805", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217219", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448132", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701777", "@num": "722 bis", "#text": "Code général des impôts, CGI. - art. 722 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307139", "@num": "92", "#text": "Code général des impôts, CGI. - art. 92", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031219320", "@num": "L112-18", "#text": "Code rural et de la pêche maritime - art. L112-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": 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\n

I. – Sauf délibération contraire de la commune ou de l'établissement public de coopération intercommunale doté d'une fiscalité propre, dans les zones de revitalisation rurale, à l'exception de celles mentionnées au B du II du présent article dans sa rédaction antérieure à la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, les entreprises qui procèdent, jusqu'au 30 juin 2024, aux opérations mentionnées au premier alinéa de l'article 1465 dans les conditions et sous réserve, le cas échéant, de l'agrément prévu à cet article sont exonérées de cotisation foncière des entreprises. Cette exonération ne peut avoir pour effet de reporter de plus de cinq ans l'application du régime d'imposition de droit commun.

Cette exonération s'applique également aux créations d'activités dans les zones de revitalisation rurale réalisées par des artisans qui effectuent principalement des travaux de fabrication, de transformation, de réparation ou des prestations de services et pour lesquels la rémunération du travail représente plus de 50 % du chiffre d'affaires global, tous droits et taxes compris, ou par des entreprises qui exercent une activité professionnelle au sens du premier alinéa de l'article 92. Dans les communes de moins de deux mille habitants, l'exonération s'applique également aux créations d'activités commerciales et aux reprises d'activités commerciales, artisanales ou professionnelles au sens du 1 de l'article 92, réalisées par des entreprises exerçant le même type d'activité, dès lors qu'au cours de la période de référence prise en compte pour la première année d'imposition, l'activité est exercée dans l'établissement avec moins de cinq salariés.

II. – (Abrogé).

IV. – Le bénéfice des exonérations accordées à compter du 1er janvier 2014 est subordonné au respect du règlement (UE) 2023/2831 de la Commission du 13 décembre 2023 relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis. Toutefois, sur option des entreprises qui procèdent à compter du 1er juillet 2014 aux opérations mentionnées au I dans les zones d'aide à finalité régionale, le bénéfice des exonérations est subordonné au respect de l'article 14 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité.

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"Arrêté du 19 juin 2024 modifiant l'arrêté du 16 mars 2017 constatant le classement de communes en zone de revitalisation rurale", "DATE_DEBUT": "2024-06-21" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000049746830", "NOR": "TREB2416551A", "DATE_PUBLI": "2024-06-20", "DATE_TEXTE": "2024-06-19", "NUM_PARUTION": 144, "NUM_SEQUENCE": 52, "ORIGINE_PUBLI": "JORF n°0144 du 20 juin 2024", "DERNIERE_MODIFICATION": "2024-06-21" } }, "META_COMMUN": { "ID": "LEGITEXT000049751722", "URL": "texte/version/LEGI/TEXT/00/00/49/75/17/LEGITEXT000049751722.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "

\n
Le ministre délégué auprès du ministre de l'économie, des finances et de la souveraineté industrielle et numérique, chargé des comptes publics, et la ministre déléguée auprès du ministre de l'intérieur et des outre-mer et du ministre de la transition écologique et de la cohésion des territoires, chargée des collectivités territoriales et de la ruralité,
Vu le code général des impôts, notamment le II de son article 1465 A dans sa rédaction issue de l'article 45 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 ;
Vu la loi n° 2016-1888 du 28 décembre 2016 de modernisation, de développement et de protection des territoires de montagne, notamment son article 7 ;
Vu la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, notamment le I de son article 27 ;
Vu l'arrêté du 16 mars 2017 modifié constatant le classement de communes en zone de revitalisation rurale,
Arrêtent :

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

Fait le 19 juin 2024.

La ministre déléguée auprès du ministre de l'intérieur et des outre-mer et du ministre de la transition écologique et de la cohésion des territoires, chargée des collectivités territoriales et de la ruralité,

Dominique Faure

Le ministre délégué auprès du ministre de l'économie, des finances et de la souveraineté industrielle et numérique, chargé des comptes publics,

Thomas Cazenave

" } }, "JORFTEXT000033717812": { "SM": { "CONTENU": "Modification de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne : création des articles 1er, 2, 8, après l'article 8 des articles 8 bis, 8 ter, après l'article 96 de l'article 96 bis, 6, 7, 9 bis, après l'article 16 des articles 16 bis, 16 ter et 16 quater, 11, 61, après l'article 18 de l'article 18 bis, 74 bis ; modification des articles 3, 5, 9, 16, 18, de l'intitulé du titre II ; abrogation des articles 54, 17, 56, 58, 66 et 95. Modification de la loi n° 2016-41 du 26 janvier 2016 de modernisation de notre système de santé : modification de l'article 196. Modification de la loi n° 2004-575 du 21 juin 2004 pour la confiance dans l'économie numérique : modification de l'article 52-1. Modification de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication : modification des article 25, 28-3, 29. Modification de la loi n° 2016-1088 du 8 août 2016 relative au travail, à la modernisation du dialogue social et à la sécurisation des parcours professionnels : modification de l'article 87. Modification de la loi n° 2000-321 du 12 avril 2000 relative aux droits des citoyens dans leurs relations avec les administrations : modification de l'article 27. Modification de la loi n° 70-9 du 2 janvier 1970 réglementant les conditions d'exercice des activités relatives à certaines opérations portant sur les immeubles et les fonds de commerce : création après l'article 4-1 de l'article 4-2. Modification de l'ordonnance n° 2005-722 du 29 juin 2005 relative à la Banque publique d'investissement : modification de l'article 1er A. Modification de la loi n° 2006-1640 du 21 décembre 2006 de financement de la sécurité sociale pour 2007 : modification de l'article 83. Ratification par l'article 94 de la présente loi, de l'ordonnance n° 2016-1028 du 27 juillet 2016 relative aux mesures de coordination rendues nécessaires par l'intégration dans le schéma régional d'aménagement, de développement durable et d'égalité des territoires, des schémas régionaux sectoriels mentionnés à l'article 13 de la loi n° 2015-991 du 7 août 2015 portant nouvelle organisation territoriale de la République. Modification de l'ordonnance susvisée : modification de l'article 21. Modification du code général des collectivités territoriales, du code de l'urbanisme, du code de l'éducation, du code des transports, du code de la santé publique, du code de la sécurité sociale, du code forestier, du code de la route, du code des postes et des communications électroniques, du code général des impôts, du code de la construction et de l'habitation, du code du travail, du code rural et de la pêche maritime, du code de l'environnement, du code des douanes, du code de l'énergie, du code du tourisme, du code de l'urbanisme." }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 2016-1888.

Assemblée nationale :

Projet de loi n° 4034 ;

Rapport de Mmes Bernadette Laclais et Annie Genevard, au nom de la commission des affaires économiques, n° 4067 ;

Avis de Mme Béatrice Santais, au nom de la commission du développement durable, n° 4056 ;

Discussion les 10, 11 et 12 octobre 2016 et adoption, après engagement de la procédure accélérée, le 18 octobre 2016 (TA n° 828).

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 47 rect. (2016-2017) ;

Rapport de M. Cyril Pellevat, au nom de la commission de l'aménagement du territoire et du développement durable, n° 191 (2016-2017) ;

Avis de M. Jean-Pierre Vial, au nom de la commission des lois, n° 182 (2016-2017) ;

Avis de Mme Patricia Morhet-Richaud, au nom de la commission des affaires sociales, n° 185 (2016-2017) ;

Avis de M. Gérard Bailly, au nom de la commission des affaires économiques, n° 186 (2016-2017) ;

Texte de la commission n° 192 (2016-2017) ;

Discussion les 12, 13 et 14 décembre 2016 et adoption le 14 décembre 2016 (TA n° 36, 2016-2017).

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 4318 ;

Rapport de Mmes Bernadette Laclais et Annie Genevard, au nom de la commission mixte paritaire, n° 4323 ;

Discussion et adoption le 21 décembre 2016 (TA n° 867).

Sénat :

Rapport de M. Cyril Pellevat, au nom de la commission mixte paritaire, n° 244 (2016-2017) ;

Texte de la commission n° 245 (2016-2017) ;

Discussion et adoption le 21 décembre 2016 (TA n° 54, 2016-2017).

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\n
L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 28 décembre 2016.

François Hollande

Par le Président de la République :

Le Premier ministre,

Bernard Cazeneuve

Le ministre des affaires étrangères et du développement international,

Jean-Marc Ayrault

La ministre de l'environnement, de l'énergie et de la mer, chargée des relations internationales sur le climat,

Ségolène Royal

La ministre de l'éducation nationale, de l'enseignement supérieur et de la recherche,

Najat Vallaud-Belkacem

Le ministre de l'économie et des finances,

Michel Sapin

La ministre des affaires sociales et de la santé,

Marisol Touraine

La ministre du travail, de l'emploi, de la formation professionnelle et du dialogue social,

Myriam El Khomri

Le ministre de l'aménagement du territoire, de la ruralité et des collectivités territoriales,

Jean-Michel Baylet

Le ministre de l'intérieur,

Bruno Le Roux

Le ministre de l'agriculture, de l'agroalimentaire et de la forêt, porte-parole du Gouvernement,

Stéphane Le Foll

La ministre du logement et de l'habitat durable,

Emmanuelle Cosse

La ministre de la culture et de la communication,

Audrey Azoulay

Le ministre de la ville, de la jeunesse et des sports,

Patrick Kanner

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\n
Le ministre de l'économie et des finances, le ministre de l'aménagement du territoire, de la ruralité et des collectivités territoriales et le secrétaire d'Etat chargé du budget et des comptes publics,
Vu le code général des impôts, notamment le II de son article 1465 A dans sa rédaction issue de l'article 45 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 ;
Vu la loi n° 2016-1888 du 28 décembre 2016 de modernisation, de développement et de protection des territoires de montagne, notamment son article 7,
Arrêtent :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait le 16 mars 2017.

Le ministre de l'aménagement du territoire, de la ruralité et des collectivités territoriales,

Jean-Michel Baylet

Le ministre de l'économie et des finances,

Michel Sapin

Le secrétaire d'Etat chargé du budget et des comptes publics,

Christian Eckert

" } }, "JORFTEXT000036339197": { "SM": { "CONTENU": "Modification du code général des impôts, du livre des procédures fiscales, du code des douanes, du code de la construction et de l'habitation, du code monétaire et financier, du code de la défense, du code du patrimoine, du code de l'entrée et du séjour des étrangers et du droit d'asile, du code général des collectivités territoriales, du code de l'environnement, du code du travail, du code de l'énergie, du code de la santé publique, du code de la sécurité sociale, du code du tourisme, du code électoral, du code de l'action sociale et des familles, du code des pensions militaires d'invalidité et des victimes de guerre, du code de commerce, du code général de la propriété des personnes publiques, du code de l'éducation, du code de la voirie routière. \nModification de la loi n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 : modification des articles 61, 51. \nModification de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 : modification des articles 32, 42. \nModification de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015 : modification de l'article 10. \nModification de la loi n° 2016-1888 du 28 décembre 2016 de modernisation, de développement et de protection des territoires de montagne : modification de l'article 7. \nModification de la loi n° 83-634 portant droits et obligations des fonctionnaires : modification de l'article 25 quinquies. \nModification de la loi n° 2013-907 du 11 octobre 2013 relative à la transparence de la vie publique : modification des articles 5, 6.\nModification de l'ordonnance n° 2017-1107 du 22 juin 2017 relative aux marchés d'instruments financiers et à la séparation du régime juridique des sociétés de gestion de portefeuille de celui des entreprises d'investissement : modification de l'article 16 (abrogation du 5°). \nModification de l'ordonnance n° 2013-837 du 19 septembre 2013 relative à l'adaptation du code des douanes, du code général des impôts, du livre des procédures fiscales et d'autres dispositions législatives fiscales et douanières applicables à Mayotte : modification de l'article 7. \nModification de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 : abrogation de l'article 62 ; modification des articles 149, 11. \nModification de la loi de finances pour 1992 (n° 91-1322 du 30 décembre 1991) : modification de l'article 21. \nModification de la loi n° 2006-396 du 31 mars 2006 pour l'égalité des chances : modification de l'article 29. \nModification de la de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine : modification de l'article 27. \nModification de la loi n° 96-987 du 14 novembre 1996 relative à la mise en œuvre du pacte de relance pour la ville : modification des articles 7, 4. \nModification de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 : modification de l'article 49. \nModification de la loi n° 2001-602 du 9 juillet 2001 d'orientation sur la forêt : modification de l'article 6. \nModification de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) : modification de l'article 6.\nModification de la loi n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire : modification de l'article 52.\nModification de la loi de finances pour 1998 (n° 97-1269 du 30 décembre 1997) : modification de l'article 95. \nModification de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 : modification des articles 2, 77, 78. \nModification de la loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011 : modification des articles 51, 65, 90 ; abrogation de l'article 157. \nModification de la loi n° 2004-809 du 13 août 2004 relative aux libertés et responsabilités locales : modification de l'article 159. \nModification de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012 : modification des articles 39, 46 ; abrogation de l'article 124.\nModification de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 : modification des articles 40, 49, 46, 136.\nModification de la loi de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) : modification de l'article 71 ; abrogation de l'article 96. \nModification de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 : modification des articles 5, 33. \nModification de la loi n° 72-1121 du 20 décembre 1972 de finances pour 1973 : modification de l'article 71. \nModification de la loi n° 94-43 du 18 janvier 1994 relative à la santé publique et à la protection sociale : abrogation de l'article 4. \nModification de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 : modification de l'article 66 (abrogation des III à V). \nAbrogation de la loi n° 82-939 du 4 novembre 1982 relative à la contribution exceptionnelle de solidarité en faveur des travailleurs privés d'emploi. \nModification de la loi n° 88-227 du 11 mars 1988 relative à la transparence financière de la vie politique : modification de l'article 9. \nModification de la loi de finances rectificative pour 1990 (n° 90-1169 du 29 décembre 1990) : modification de l'article 68. \nModification de la loi n° 2005-158 du 23 février 2005 portant reconnaissance de la Nation et contribution nationale en faveur des Français rapatriés : modification de l'article 6. \nModification de la loi de finances n° 2015-1785 du 29 décembre 2015 de finances pour 2016 : abrogation de l'article 143 ; modification des articles 74, 146? 166. \nModification de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine : modification de l'article 9-2.\nModification de la loi de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) : modification de l'article 71.\nModification de la loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 : modification de l'article 120. \nModification de la loi de finances pour 1984 (n° 83-1179 du 29 décembre 1983) : modification de l'article 41. \nModification de la loi n° 49-1098 du 2 août 1949 portant révision de certaines rentes viagères constituées par les compagnies d'assurances, par la caisse nationale des retraites pour la vieille : modification de l'article 6. \nModification de la loi n° 2016-274 du 7 mars 2016 relative aux droits des étrangers en France : modification de l'article 67. \nModification de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 : modification des articles 96, 3. \nModification de la loi n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 : modification de l'article 104. \nModification de la loi n° 2016-1088 relative au travail, à la modernisation du dialogue social et à la sécurisation des parcours professionnels : modification de l'article 99. \nModification de la loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 : modification de l'article 128.\nTransposition complète par l'article 109 de la présente loi, de la directive (UE) 2016/2258 du Conseil du 6 décembre 2016 modifiant la directive 2011/16/UE en ce qui concerne l'accès des autorités fiscales aux informations relatives à la lutte contre le blanchiment de capitaux." }, "TP": { "CONTENU": "

(1) Loi n° 2017-1837.

Travaux préparatoires :

Assemblée nationale :

Projet de loi n° 235 ;

Rapport de M. Joël Giraud, rapporteur général, au nom de la commission des finances, n° 273 ;

Avis de la commission des affaires économiques n° 264 rect. ;

Avis de la commission du développement durable n° 266 rect. ;

Avis de la commission des affaires culturelles n° 274 ;

Avis de la commission des affaires étrangères n° 275 ;

Avis de la commission des affaires sociales n° 276 ;

Avis de la commission de la défense nationale n° 277 ;

Avis de la commission des lois n° 278 ;

Rapport d'information de Mme Fiona Lazaar, au nom de la délégation aux droits des femmes, n° 345 ;

Discussion (première partie) les 17, 18, 19, 20, 21 et 23 octobre 2017 et adoption le 24 octobre 2017 ;

Discussion (seconde partie) le 31 octobre et les 2, 3, 7, 8, 9, 10, 13, 14, 15, 16, 17 et 20 novembre 2017 et adoption le 21 novembre 2017 (TA n° 33).

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 107 (2017-2018) ;

Rapport de M. Albéric de Montgolfier, rapporteur général, au nom de la commission des finances, n° 108 (2017-2018) ;

Avis de la commission des affaires économiques n° 109 (2017-2018) ;

Avis de la commission des affaires étrangères n° 110 (2017-2018) ;

Avis de la commission des affaires sociales n° 111 (2017-2018) ;

Avis de la commission de la culture n° 112 (2017-2018) ;

Avis de la commission de l'aménagement du territoire et du développement durable n° 113 (2017-2018) ;

Avis de la commission des lois n° 114 (2017-2018) ;

Discussion (première partie) les 23, 24, 25, 27 et 28 novembre 2017 et adoption le 28 novembre 2017 ;

Discussion (seconde partie) les 29 et 30 novembre, 1er, 4, 5, 6, 7, 8, 11 et 12 décembre 2017 et adoption le 12 décembre 2017 (TA n° 26, 2017-2018).

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 485 ;

Rapport de M. Joël Giraud, au nom de la commission mixte paritaire, n° 493.

Sénat :

Rapport de M. Albéric de Montgolfier, au nom de la commission mixte paritaire, n° 168 (2017-2018) ;

Résultat des travaux de la commission n° 169 (2017-2018).

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 485 ;

Rapport de M. Joël Giraud, rapporteur général, au nom de la commission des finances, n° 496 ;

Discussion et adoption le 15 décembre 2017 (TA n° 49).

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, n° 172 (2017-2018) ;

Rapport de M. Albéric de Montgolfier, rapporteur général, au nom de la commission des finances, n° 176 (2017-2018) ;

Discussion et rejet le 19 décembre 2017 (TA n° 32, 2017-2018).

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, n° 506 ;

Rapport de M. Joël Giraud, rapporteur général, au nom de la commission des finances, n° 533 ;

Discussion et adoption, en lecture définitive, le 21 décembre 2017 (TA n° 65).

Conseil constitutionnel :

Décision n° 2017-758 DC du 28 décembre 2017 publiée au Journal officiel de ce jour.

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"cible", "@cidtexte": "JORFTEXT000036681452", "@nortexte": "INTV1806124A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-02" }, { "@id": "JORFTEXT000036681461", "#text": "Arrêté du 2 mars 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036681461", "@nortexte": "INTV1806139A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-02" }, { "@id": "LEGITEXT000036736679", "#text": "Décret n°2018-196 du 21 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036735897", "@nortexte": "JUSC1800976D", "@numtexte": "2018-196", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-21" }, { "@id": "LEGITEXT000036759769", "#text": "Arrêté du 22 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036755974", "@nortexte": "TERR1801781A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-22" }, { "@id": "JORFTEXT000036755974", "#text": "Arrêté du 22 février 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"@sens": "cible", "@cidtexte": "JORFTEXT000036756002", "@nortexte": "TERL1802306A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000036762462", "#text": "Arrêté du 30 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036756512", "@nortexte": "MTRD1805870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "JORFTEXT000036756512", "#text": "Arrêté du 30 mars 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036756512", "@nortexte": "MTRD1805870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGITEXT000036761690", "#text": "Décret n°2018-230 du 30 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036756484", "@nortexte": "MTRD1805865D", "@numtexte": "2018-230", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-30" }, { "@id": "LEGITEXT000036761690", "#text": "Décret n°2018-230 du 30 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036756484", "@nortexte": "MTRD1805865D", "@numtexte": "2018-230", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-30" }, { "@id": "JORFTEXT000036756484", "#text": "Décret n°2018-230 du 30 mars 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036756484", "@nortexte": "MTRD1805865D", "@numtexte": "2018-230", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-30" }, { "@id": "LEGITEXT000036771734", "#text": "Arrêté du 22 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036769818", "@nortexte": "TREL1808239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-22" }, { "@id": "JORFTEXT000036769818", "#text": "Arrêté du 22 février 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036769818", "@nortexte": "TREL1808239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-22" }, { "@id": "JORFTEXT000036769847", "#text": "Arrêté du 3 avril 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036769847", "@nortexte": "TERL1808265A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-03" }, { "@id": "LEGITEXT000036781095", "#text": "Décret n°2018-243 du 5 avril 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036775035", "@nortexte": "TRER1732096D", "@numtexte": "2018-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-05" }, { "@id": "JORFTEXT000036775035", "#text": "Décret n°2018-243 du 5 avril 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036775035", "@nortexte": "TRER1732096D", "@numtexte": "2018-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-05" }, { "@id": "JORFARTI000036783639", "#text": "Délibération n°2018-070 du 22 mars 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036783638", "@nortexte": "CREE1809508X", "@numtexte": "2018-070", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2018-03-22" }, { "@id": "JORFTEXT000036789968", "#text": "Arrêté du 22 février 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036789968", "@nortexte": "TREL1808234A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-22" }, { "@id": "LEGITEXT000036800881", "#text": "Décret n°2018-268 du 12 avril 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036798776", "@nortexte": "TERL1806440D", "@numtexte": "2018-268", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-12" }, { "@id": "JORFTEXT000036849306", "#text": "Arrêté du 24 avril 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036849306", "@nortexte": "ECOE1808975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-24" }, { "@id": "LEGITEXT000036891282", "#text": "Arrêté du 2 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036888127", "@nortexte": "TERS1804182A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-02" }, { "@id": "JORFTEXT000036888127", "#text": "Arrêté du 2 mai 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036888127", "@nortexte": "TERS1804182A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-02" }, { "@id": "LEGITEXT000036947576", "#text": "Décret n°2018-391 du 25 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036944234", "@nortexte": "ECOE1808836D", "@numtexte": "2018-391", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-25" }, { "@id": "LEGITEXT000036947576", "#text": "Décret n°2018-391 du 25 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036944234", "@nortexte": "ECOE1808836D", "@numtexte": "2018-391", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-25" }, { "@id": "JORFTEXT000036944234", "#text": "Décret n°2018-391 du 25 mai 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036944234", "@nortexte": "ECOE1808836D", "@numtexte": "2018-391", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-25" }, { "@id": "LEGITEXT000036961123", "#text": "Arrêté du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958390", "@nortexte": "ECOE1811472A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-29" }, { "@id": "LEGITEXT000036961206", "#text": "Arrêté du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958380", "@nortexte": "ECOE1808978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-29" }, { "@id": "JORFTEXT000036958380", "#text": "Arrêté du 29 mai 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036958380", "@nortexte": "ECOE1808978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-29" }, { "@id": "JORFTEXT000036958390", "#text": "Arrêté du 29 mai 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036958390", "@nortexte": "ECOE1811472A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-29" }, { "@id": "LEGITEXT000038430441", "#text": "Décret n°2018-397 du 28 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036957918", "@nortexte": "INTB1812544D", "@numtexte": "2018-397", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-28" }, { "@id": "JORFTEXT000036957918", "#text": "Décret n°2018-397 du 28 mai 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036957918", "@nortexte": "INTB1812544D", "@numtexte": "2018-397", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-28" }, { "@id": "LEGITEXT000036959969", "#text": "Décret n°2018-404 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958297", "@nortexte": "ECOE1808979D", "@numtexte": "2018-404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGITEXT000036959969", "#text": "Décret n°2018-404 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958297", "@nortexte": "ECOE1808979D", "@numtexte": "2018-404", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "JORFTEXT000036958297", "#text": "Décret n°2018-404 du 29 mai 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036958297", "@nortexte": "ECOE1808979D", "@numtexte": "2018-404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGITEXT000036969201", "#text": "Décret n°2018-413 du 30 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036963997", "@nortexte": "ARMH1811412D", "@numtexte": "2018-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-30" }, { "@id": "LEGITEXT000036969201", "#text": "Décret n°2018-413 du 30 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036963997", "@nortexte": "ARMH1811412D", "@numtexte": "2018-413", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-30" }, { "@id": "JORFTEXT000036963997", "#text": "Décret n°2018-413 du 30 mai 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036963997", "@nortexte": "ARMH1811412D", "@numtexte": "2018-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-30" }, { "@id": "LEGITEXT000036965220", "#text": "Décret n°2018-416 du 30 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036964133", "@nortexte": "TERL1802835D", "@numtexte": "2018-416", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-30" }, { "@id": "JORFTEXT000036975238", "#text": "Arrêté du 30 mai 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036975238", "@nortexte": "TERS1813168A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-30" }, { "@id": "LEGITEXT000036977505", "#text": "Décret n°2018-428 du 1er juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036974705", "@nortexte": "INTB1806301D", "@numtexte": "2018-428", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-01" }, { "@id": "JORFTEXT000036974705", "#text": "Décret n°2018-428 du 1er juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036974705", "@nortexte": "INTB1806301D", "@numtexte": "2018-428", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-01" }, { "@id": "JORFTEXT000037019042", "#text": "Arrêté du 4 juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037019042", "@nortexte": "TERL1815014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGITEXT000037089835", "#text": "Décret n°2018-498 du 19 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "JORFTEXT000037086433", "#text": "Décret n°2018-498 du 19 juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGIARTI000037093741", "@num": "1", "#text": "Arrêté du 20 juin 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037091212", "@nortexte": "ECOE1807259A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "JORFARTI000037091214", "@num": "1", "#text": "Arrêté du 20 juin 2018 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037091212", "@nortexte": "ECOE1807259A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "JORFARTI000037090902", "@num": "1", "#text": "Décret n°2018-500 du 20 juin 2018 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037090889", "@nortexte": "ECOE1807256D", "@numtexte": "2018-500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-20" }, { "@id": "JORFARTI000037091068", "@num": "3", "#text": "Décret n°2018-500 du 20 juin 2018 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037090889", "@nortexte": "ECOE1807256D", "@numtexte": "2018-500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-20" }, { "@id": "LEGITEXT000037142715", "#text": "Décret n°2018-546 du 28 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037131134", "@nortexte": "ARMH1811910D", "@numtexte": "2018-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-28" }, { "@id": "LEGITEXT000037142715", "#text": "Décret n°2018-546 du 28 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037131134", "@nortexte": "ARMH1811910D", "@numtexte": "2018-546", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-28" }, { "@id": "JORFTEXT000037131134", "#text": "Décret n°2018-546 du 28 juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037131134", "@nortexte": "ARMH1811910D", "@numtexte": "2018-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-28" }, { "@id": "LEGITEXT000037135169", "#text": "Décret n°2018-547 du 28 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037131172", "@nortexte": "ARMH1814480D", "@numtexte": "2018-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-28" }, { "@id": "LEGITEXT000037135169", "#text": "Décret n°2018-547 du 28 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037131172", "@nortexte": "ARMH1814480D", "@numtexte": "2018-547", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-28" }, { "@id": "JORFTEXT000037131172", "#text": "Décret n°2018-547 du 28 juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037131172", "@nortexte": "ARMH1814480D", "@numtexte": "2018-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-28" }, { "@id": "LEGITEXT000037136030", "#text": "Décret n°2018-550 du 29 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037131263", "@nortexte": "TERR1814859D", "@numtexte": "2018-550", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGITEXT000037135724", "#text": "Décret n°2018-551 du 29 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037131276", "@nortexte": "TERR1814860D", "@numtexte": "2018-551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGITEXT000037135724", "#text": "Décret n°2018-551 du 29 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037131276", "@nortexte": "TERR1814860D", "@numtexte": "2018-551", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "JORFTEXT000037131276", "#text": "Décret n°2018-551 du 29 juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037131276", "@nortexte": "TERR1814860D", "@numtexte": "2018-551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGITEXT000037135692", "#text": "Décret n°2018-553 du 29 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037131368", "@nortexte": "ECOE1801743D", "@numtexte": "2018-553", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "JORFTEXT000037131368", "#text": "Décret n°2018-553 du 29 juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037131368", "@nortexte": "ECOE1801743D", "@numtexte": "2018-553", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGITEXT000037136400", "#text": "Décret n°2018-554 du 29 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037131589", "@nortexte": "CPAE1817325D", "@numtexte": "2018-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGITEXT000037136400", "#text": "Décret n°2018-554 du 29 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037131589", "@nortexte": "CPAE1817325D", "@numtexte": "2018-554", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "JORFTEXT000037131589", "#text": "Décret n°2018-554 du 29 juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037131589", "@nortexte": "CPAE1817325D", "@numtexte": "2018-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGITEXT000037260748", "#text": "Arrêté du 19 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257837", "@nortexte": "ESRS1816861A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-19" }, { "@id": "LEGITEXT000037260770", "#text": "Arrêté du 19 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257849", "@nortexte": "ESRS1816863A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-19" }, { "@id": "JORFTEXT000037257837", "#text": "Arrêté du 19 juillet 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037257837", "@nortexte": "ESRS1816861A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-19" }, { "@id": "JORFTEXT000037257849", "#text": "Arrêté du 19 juillet 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037257849", "@nortexte": "ESRS1816863A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-19" }, { "@id": "JORFARTI000037316949", "#text": "Informations parlementaires - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037316948", "@nortexte": "INPX1801955X", "@typelien": "CITATION", "@naturetexte": "INFORMATIONS_PARLEMENTAIRES", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000037376774", "#text": "Arrêté du 31 août 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037376774", "@nortexte": "ECOT1823308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-31" }, { "@id": "JORFARTI000037432733", "#text": "Arrêté du 7 septembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037432719", "@nortexte": "INTB1824904A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-07" }, { "@id": "JORFTEXT000037457873", "#text": "Arrêté du 26 septembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037457873", "@nortexte": "SSAA1825982A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-26" }, { "@id": "LEGITEXT000037489803", "#text": "Décret n°2018-877 du 11 octobre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037488432", "@nortexte": "INTA1827273D", "@numtexte": "2018-877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-11" }, { "@id": "JORFTEXT000037488432", "#text": "Décret n°2018-877 du 11 octobre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037488432", "@nortexte": "INTA1827273D", "@numtexte": "2018-877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-11" }, { "@id": "JORFTEXT000037509548", "#text": "Avis divers, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037509548", "@nortexte": "TREL1827927V", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000037674390", "#text": "Arrêté du 28 novembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037674390", "@nortexte": "AGRE1826037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@id": "JORFTEXT000037674402", "#text": "Arrêté du 28 novembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037674402", "@nortexte": "AGRE1826041A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@id": "JORFTEXT000037674414", "#text": "Arrêté du 28 novembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037674414", "@nortexte": "AGRE1826042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@id": "JORFTEXT000037797175", "#text": "Arrêté du 4 décembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037797175", "@nortexte": "MTRD1827770A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-04" }, { "@id": "JORFTEXT000037797232", "#text": "Décret n°2018-1122 du 11 décembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037797232", "@nortexte": "CPAB1832577D", "@numtexte": "2018-1122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-11" }, { "@id": "LEGITEXT000037862507", "#text": "Décret n°2018-1215 du 24 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037851922", "@nortexte": "SSAS1829648D", "@numtexte": "2018-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-24" }, { "@id": "JORFTEXT000037851922", "#text": "Décret n°2018-1215 du 24 décembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037851922", "@nortexte": "SSAS1829648D", "@numtexte": "2018-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-24" }, { "@id": "JORFTEXT000037882911", "#text": "Convention du 19 décembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037882911", "@nortexte": "TRAD1831929X", "@typelien": "CITATION", "@naturetexte": "CONVENTION", "@datesignatexte": "2018-12-19" }, { "@id": "JORFTEXT000037882925", "#text": "Convention du 19 décembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037882925", "@nortexte": "TRAD1831943X", "@typelien": "CITATION", "@naturetexte": "CONVENTION", "@datesignatexte": "2018-12-19" }, { "@id": "JORFTEXT000037882939", "#text": "Convention du 19 décembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037882939", "@nortexte": "TRAD1831950X", "@typelien": "CITATION", "@naturetexte": "CONVENTION", "@datesignatexte": "2018-12-19" }, { "@id": "JORFARTI000038007217", "@num": "1", "#text": "Décision n°2018-755 QPC du 15 janvier 2019 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038007207", "@nortexte": "CSCX1901500S", "@numtexte": "2018-755 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-01-15" }, { "@id": "JORFARTI000038007208", "#text": "Décision n°2018-755 QPC du 15 janvier 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038007207", "@nortexte": "CSCX1901500S", "@numtexte": "2018-755 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-01-15" }, { "@id": "JORFTEXT000038015312", "#text": "Arrêté du 4 janvier 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038015312", "@nortexte": "PRMI1835709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-04" }, { "@id": "JORFTEXT000038108717", "#text": "Arrêté du 24 janvier 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038108717", "@nortexte": "TREL1900672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-24" }, { "@id": "JORFTEXT000038124476", "#text": "Arrêté du 11 février 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038124476", "@nortexte": "TREL1903566A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-11" }, { "@id": "LEGITEXT000038179238", "#text": "Décret n°2019-141 du 27 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175520", "@nortexte": "INTV1834143D", "@numtexte": "2019-141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-27" }, { "@id": "JORFTEXT000038175520", "#text": "Décret n°2019-141 du 27 février 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038175520", "@nortexte": "INTV1834143D", "@numtexte": "2019-141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-27" }, { "@id": "LEGITEXT000038280011", "#text": "Arrêté du 22 mars 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038272455", "@nortexte": "MTRD1905777A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-22" }, { "@id": "JORFTEXT000038272455", "#text": "Arrêté du 22 mars 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038272455", "@nortexte": "MTRD1905777A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-22" }, { "@id": "LEGITEXT000038418730", "#text": "Décret n°2019-365 du 24 avril 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038418353", "@nortexte": "MTRD1908829D", "@numtexte": "2019-365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-24" }, { "@id": "JORFTEXT000038418353", "#text": "Décret n°2019-365 du 24 avril 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038418353", "@nortexte": "MTRD1908829D", "@numtexte": "2019-365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-24" }, { "@id": "JORFARTI000038476157", "#text": "Avis n°HCFP-2019-2 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038476140", "@nortexte": "HCFX1914001V", "@numtexte": "HCFP-2019-2", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000038559371", "@num": "1", "#text": "Décret n°2019-559 du 6 juin 2019 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038559363", "@nortexte": "ECOE1907435D", "@numtexte": "2019-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGITEXT000038733623", "#text": "Décret n°2019-718 du 5 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038731196", "@nortexte": "SSAS1909535D", "@numtexte": "2019-718", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-05" }, { "@id": "JORFTEXT000038731196", "#text": "Décret n°2019-718 du 5 juillet 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038731196", "@nortexte": "SSAS1909535D", "@numtexte": "2019-718", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-05" }, { "@id": "LEGITEXT000039664099", "#text": "Décret n°2019-1426 du 20 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039656689", "@nortexte": "LOGL1916393D", "@numtexte": "2019-1426", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-20" }, { "@id": "JORFARTI000039684271", "#text": "Décision n°2019-796 DC du 27 décembre 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039684270", "@nortexte": "CSCL1937756S", "@numtexte": "2019-796 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-12-27" }, { "@id": "LEGIARTI000043981055", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044980987", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000043893985", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046874600", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000051202159", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000048856967", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000048838973", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000042447406", "#text": "Arrêté du 9 janvier 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041399937", "@nortexte": "TREL1937825A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-09" }, { "@id": "JORFTEXT000041399937", "#text": "Arrêté du 9 janvier 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041399937", "@nortexte": "TREL1937825A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-09" }, { "@id": "LEGITEXT000041551930", "#text": "Arrêté du 4 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041547766", "@nortexte": "TREL2002366A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-04" }, { "@id": "JORFTEXT000041547766", "#text": "Arrêté du 4 février 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041547766", "@nortexte": "TREL2002366A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-04" }, { "@id": "LEGITEXT000041756628", "#text": "Arrêté du 23 mars 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041756081", "@nortexte": "AGRS2002174A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-23" }, { "@id": "JORFTEXT000041756081", "#text": "Arrêté du 23 mars 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041756081", "@nortexte": "AGRS2002174A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-23" }, { "@id": "LEGITEXT000041877426", "#text": "Arrêté du 7 mai 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041875980", "@nortexte": "TREL2011678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-07" }, { "@id": "JORFTEXT000041875980", "#text": "Arrêté du 7 mai 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041875980", "@nortexte": "TREL2011678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-07" }, { "@id": "LEGITEXT000042222788", "#text": "Décret n°2020-1014 du 7 août 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042220890", "@nortexte": "ECOE2015437D", "@numtexte": "2020-1014", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-07" }, { "@id": "LEGITEXT000042222788", "#text": "Décret n°2020-1014 du 7 août 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042220890", "@nortexte": "ECOE2015437D", "@numtexte": "2020-1014", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-07" }, { "@id": "JORFTEXT000042220890", "#text": "Décret n°2020-1014 du 7 août 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042220890", "@nortexte": "ECOE2015437D", "@numtexte": "2020-1014", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-07" }, { "@id": "LEGITEXT000042252143", "#text": "Arrêté du 14 août 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042250762", "@nortexte": "ECOE2020631A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-08-14" }, { "@id": "JORFTEXT000042250762", "#text": "Arrêté du 14 août 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042250762", "@nortexte": "ECOE2020631A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-08-14" }, { "@id": "LEGITEXT000042292594", "#text": "Arrêté du 5 août 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042291820", "@nortexte": "TREL2019165A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-08-05" }, { "@id": "JORFTEXT000042291820", "#text": "Arrêté du 5 août 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042291820", "@nortexte": "TREL2019165A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-08-05" }, { "@id": "LEGITEXT000042447393", "#text": "Arrêté du 6 octobre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042445474", "@nortexte": "TREL2022093A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-06" }, { "@id": "JORFTEXT000042445474", "#text": "Arrêté du 6 octobre 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042445474", "@nortexte": "TREL2022093A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-06" }, { "@id": "JORFARTI000042625473", "#text": "Arrêté du 4 décembre 2020 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042625467", "@nortexte": "TERB2031348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-04" }, { "@id": "JORFTEXT000042625467", "#text": "Arrêté du 4 décembre 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042625467", "@nortexte": "TERB2031348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-04" }, { "@id": "LEGITEXT000043049331", "#text": "Arrêté du 31 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042895550", "@nortexte": "TREL2033926A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-31" }, { "@id": "JORFTEXT000042895550", "#text": "Arrêté du 31 décembre 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042895550", "@nortexte": "TREL2033926A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-31" }, { "@id": "LEGITEXT000042984992", "#text": "Décret n°2021-15 du 8 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042895712", "@nortexte": "TFPF2036828D", "@numtexte": "2021-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-08" }, { "@id": "JORFTEXT000042895712", "#text": "Décret n°2021-15 du 8 janvier 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042895712", "@nortexte": "TFPF2036828D", "@numtexte": "2021-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-08" }, { "@id": "LEGITEXT000043110685", "#text": "Arrêté du 28 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043109939", "@nortexte": "TREL2104084A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-28" }, { "@id": "JORFTEXT000043109939", "#text": "Arrêté du 28 janvier 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043109939", "@nortexte": "TREL2104084A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-28" }, { "@id": "JORFTEXT000043231562", "#text": "Arrêté du 28 janvier 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043231562", "@nortexte": "TREL2104099A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-28" }, { "@id": "LEGIARTI000047269537", "@num": "Annexe", "#text": "Arrêté du 5 mai 2021 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043502610", "@nortexte": "CCPE2114262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000047270128", "@num": "Annexe", "#text": "Arrêté du 5 mai 2021 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043502610", "@nortexte": "CCPE2114262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000047272782", "@num": "Annexe", "#text": "Arrêté du 5 mai 2021 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043502610", "@nortexte": "CCPE2114262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000047941076", "@num": "Annexe", "#text": "Arrêté du 5 mai 2021 - art. 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art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048453014", "@nortexte": "IOMB2327621A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-11-15" }, { "@id": "JORFTEXT000048453014", "#text": "Arrêté du 15 novembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048453014", "@nortexte": "IOMB2327621A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-11-15" }, { "@id": "JORFARTI000048508493", "#text": "Arrêté du 21 novembre 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048508483", "@nortexte": "ECOE2332327A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-11-21" }, { "@id": "LEGITEXT000048907200", "#text": "Arrêté du 29 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048865606", "@nortexte": "TREL2330931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-29" }, { "@id": "JORFTEXT000048865606", "#text": "Arrêté du 29 décembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048865606", "@nortexte": "TREL2330931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049124349", "#text": "Arrêté du 8 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049121081", "@nortexte": "TREL2402985A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-08" }, { "@id": "JORFTEXT000049121081", "#text": "Arrêté du 8 février 2024, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000049121081", "@nortexte": "TREL2402985A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-08" }, { "@id": "JORFARTI000049629883", "@num": "2", "#text": "Décret n°2024-497 du 30 mai 2024 - 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art.", "@sens": "cible", "@cidtexte": "JORFTEXT000050612806", "@nortexte": "PTDB2427662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-06" }, { "@id": "JORFARTI000050774831", "#text": "Décision n°2024-1115 QPC du 13 décembre 2024 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000050774830", "@nortexte": "CSCX2434010S", "@numtexte": "2024-1115 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2024-12-13" }, { "@id": "JORFARTI000050774846", "@num": "1", "#text": "Décision n°2024-1115 QPC du 13 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050774830", "@nortexte": "CSCX2434010S", "@numtexte": "2024-1115 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2024-12-13" }, { "@id": "JORFTEXT000051156974", "#text": "Arrêté du 7 février 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051156974", "@nortexte": "TECL2502639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-07" }, { "@id": "LEGITEXT000051159789", "#text": "Arrêté du 7 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051156974", "@nortexte": "TECL2502639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-07" }, { "@id": "LEGIARTI000051173403", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "JORFTEXT000051207127", "#text": "Arrêté du 17 février 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051207127", "@nortexte": "TECL2503068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-17" }, { "@id": "LEGITEXT000051207849", "#text": "Arrêté du 17 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051207127", "@nortexte": "TECL2503068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-17" }, { "@id": "LEGIARTI000036433004", "@num": "L5511-2", "#text": "Code général de la propriété des personnes publ... - art. 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L5711-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037201772", "@num": "L5711-2", "#text": "Code général de la propriété des personnes publ... - art. L5711-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047924550", "@num": "L5711-2", "#text": "Code général de la propriété des personnes publ... - art. L5711-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778919", "@num": "L5711-2", "#text": "Code général de la propriété des personnes publ... - art. L5711-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051750243", "@num": "L5711-2", "#text": "Code général de la propriété des personnes publ... - art. L5711-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235603", "@num": "L742-11", "#text": "Code monétaire et financier - art. L742-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848808", "@num": "L742-11", "#text": "Code monétaire et financier - art. 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\n
L'Assemblée nationale et le Sénat ont délibéré,
L'Assemblée nationale a adopté,
Vu la décision du Conseil constitutionnel n° 2017-758 DC du 28 décembre 2017 ;
Le Président de la République promulgue la loi dont la teneur suit :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 30 décembre 2017.

Emmanuel Macron

Par le Président de la République :

Le Premier ministre,

Edouard Philippe

Le ministre de l'économie et des finances,

Bruno Le Maire

Le ministre de l'action et des comptes publics,

Gérald Darmanin

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000033717812", "cible": true, "cidtexte": "JORFTEXT000049746830", "id": "LEGITEXT000049751722", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000034298773", "cible": true, "cidtexte": "JORFTEXT000049746830", "id": "LEGITEXT000049751722", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000036339197", "cible": true, "cidtexte": "JORFTEXT000049746830", "id": "LEGITEXT000049751722", "typelien": "CITATION" } ], "textelr": { "JORFTEXT000033717812": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000033717812", "NOR": "ARCX1621141L", "NUM": "2016-1888", "DATE_PUBLI": "2016-12-29", "DATE_TEXTE": "2016-12-28", "NUM_PARUTION": 302, "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°0302 du 29 décembre 2016" } }, "META_COMMUN": { "ID": "JORFTEXT000033717812", "URL": "texte/struct/JORF/TEXT/00/00/33/71/78/JORFTEXT000033717812.xml", "ID_ELI": 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