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

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

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

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

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

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" } }, "LEGIARTI000006584178": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-10-03", "DATE_DEBUT": "1990-09-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006584178", "URL": "article/LEGI/ARTI/00/00/06/58/41/LEGIARTI000006584178.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X511L010XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006604800", "@num": "4", "#text": "Décret n°90-879 du 28 septembre 1990 - art. 4 () JORF 30 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000526161", "@nortexte": "PRME9061916D", "@numtexte": "90-879", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-28" }, { "@id": "JORFTEXT000000526953", "#text": "Loi 91-363 1991-04-15", "@sens": "source", "@cidtexte": "JORFTEXT000000526953", "@nortexte": "AGRX9000116L", "@numtexte": "91-363", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-04-15" }, { "@id": "LEGITEXT000047107912", "#text": "Décret n°2023-79 du 8 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047106528", "@nortexte": "AGRT2302545D", "@numtexte": "2023-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-08" }, { "@id": "LEGITEXT000049054861", "#text": "Décret n°2024-45 du 29 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049054226", "@nortexte": "AGRT2401913D", "@numtexte": "2024-45", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGITEXT000051775387", "#text": "Décret n°2025-563 du 21 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051773985", "@nortexte": "AGRT2514368D", "@numtexte": "2025-563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-21" }, { "@id": "LEGIARTI000024082704", "@num": "D511-60", "#text": "Code rural - art. D511-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049538985", "@num": "D512-5", "#text": "Code rural et de la pêche maritime - art. D512-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049090717", "@num": "D513-2", "#text": "Code rural et de la pêche maritime - art. D513-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045629512", "@num": "L513-4", "#text": "Code rural et de la pêche maritime - art. L513-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167781", "@fin": "2006-10-03", "#text": "Section 4 : Fonctionnement.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152265", "@fin": "2006-10-03", "#text": "Chapitre Ier : Chambres départementales", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138344", "@fin": "2006-10-03", "#text": "Titre Ier : Chambres d'agriculture", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584178", "@fin": "2006-10-03", "@num": "L511-10", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006584179", "@fin": "2999-01-01", "@num": "L511-10", "@etat": "VIGUEUR", "@debut": "2006-10-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'autorité supérieure fait prononcer par décret l'annulation de tout acte ou délibération étranger aux attributions légales des chambres ou contraires aux lois et à l'ordre public.
\n
" } }, "LEGIARTI000006584179": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-10-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006584179", "URL": "article/LEGI/ARTI/00/00/06/58/41/LEGIARTI000006584179.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X511L010XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000526953", "#text": "Loi 91-363 1991-04-15", "@sens": "source", "@cidtexte": "JORFTEXT000000526953", "@nortexte": "AGRX9000116L", "@numtexte": "91-363", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-04-15" }, { "@id": "LEGIARTI000006255369", "@num": "1", "#text": "Ordonnance n°2006-1207 du 2 octobre 2006 - art. 1 () JORF 3 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000609403", "@nortexte": "AGRX0600119R", "@numtexte": "2006-1207", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-10-02" }, { "@id": "LEGITEXT000047107912", "#text": "Décret n°2023-79 du 8 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047106528", "@nortexte": "AGRT2302545D", "@numtexte": "2023-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-08" }, { "@id": "LEGITEXT000049054861", "#text": "Décret n°2024-45 du 29 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049054226", "@nortexte": "AGRT2401913D", "@numtexte": "2024-45", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGITEXT000051775387", "#text": "Décret n°2025-563 du 21 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051773985", "@nortexte": "AGRT2514368D", "@numtexte": "2025-563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-21" }, { "@id": "LEGIARTI000024082704", "@num": "D511-60", "#text": "Code rural - art. D511-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049538985", "@num": "D512-5", "#text": "Code rural et de la pêche maritime - art. D512-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049090717", "@num": "D513-2", "#text": "Code rural et de la pêche maritime - art. D513-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045629512", "@num": "L513-4", "#text": "Code rural et de la pêche maritime - art. L513-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168013", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement.", "@debut": "2006-10-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152424", "@fin": "2010-07-29", "#text": "Chapitre Ier : Chambres départementales", "@debut": "2006-10-03" }, { "@id": "LEGISCTA000022658464", "@fin": "2999-01-01", "#text": "Chapitre Ier : Chambres départementales et interdépartementales", "@debut": "2010-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138343", "@fin": "2999-01-01", "#text": "Titre Ier : Du réseau des chambres d'agriculture", "@debut": "2006-10-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584178", "@fin": "2006-10-03", "@num": "L511-10", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006584179", "@fin": "2999-01-01", "@num": "L511-10", "@etat": "VIGUEUR", "@debut": "2006-10-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'autorité supérieure fait prononcer par décret l'annulation de tout acte ou délibération étranger aux attributions légales des chambres ou contraires aux lois et à l'ordre public.
\n
" } }, "LEGIARTI000021661013": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1604", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021661013", "URL": "article/LEGI/ARTI/00/00/21/66/10/LEGIARTI000021661013.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019266188", "@num": "4", "#text": "Décret n°81-276 du 18 mars 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000021579954", "@num": "93", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 93", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000028402491", "@num": "107", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 107 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031780715", "@num": "34", "#text": "LOI n° 2014-1654 du 29 décembre 2014 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030492223", "#text": "DÉCRET n°2015-446 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491648", "@nortexte": "AGRT1507960D", "@numtexte": "2015-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGIARTI000030492240", "@num": "4", "#text": "DÉCRET n°2015-446 du 17 avril 2015 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491648", "@nortexte": "AGRT1507960D", "@numtexte": "2015-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000032588677", "#text": "Décret n°2016-627 du 18 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032547796", "@nortexte": "AGRT1604767D", "@numtexte": "2016-627", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000032588682", "@num": "1", "#text": "Décret n°2016-627 du 18 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032547796", "@nortexte": "AGRT1604767D", "@numtexte": "2016-627", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGITEXT000034417528", "#text": "Décret n°2017-526 du 11 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034413922", "@nortexte": "AGRT1709876D", "@numtexte": "2017-526", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-11" }, { "@id": "LEGIARTI000034417532", "@num": "1", "#text": "Décret n°2017-526 du 11 avril 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034413922", "@nortexte": "AGRT1709876D", "@numtexte": "2017-526", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-11" }, { "@id": "LEGITEXT000036741397", "#text": "Décret n°2018-201 du 23 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036740098", "@nortexte": "AGRT1807474D", "@numtexte": "2018-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-23" }, { "@id": "LEGIARTI000036741401", "@num": "1", "#text": "Décret n°2018-201 du 23 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036740098", "@nortexte": "AGRT1807474D", "@numtexte": "2018-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-23" }, { "@id": "LEGIARTI000038080601", "@num": "6", "#text": "Ordonnance n° 2019-59 du 30 janvier 2019 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038074343", "@nortexte": "AGRT1835301R", "@numtexte": "2019-59", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGITEXT000038150858", "#text": "Décret n°2019-118 du 19 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038149669", "@nortexte": "AGRT1904379D", "@numtexte": "2019-118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-19" }, { "@id": "LEGIARTI000038150862", "@num": "1", "#text": "Décret n°2019-118 du 19 février 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038149669", "@nortexte": "AGRT1904379D", "@numtexte": "2019-118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-19" }, { "@id": "LEGITEXT000041809084", "#text": "Décret n°2020-445 du 16 avril 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807437", "@nortexte": "AGRT2007316D", "@numtexte": "2020-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000041809088", "@num": "1", "#text": "Décret n°2020-445 du 16 avril 2020 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243906", "@nortexte": "AGRT2201220D", "@numtexte": "2022-249", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGITEXT000047107912", "#text": "Décret n°2023-79 du 8 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047106528", "@nortexte": "AGRT2302545D", "@numtexte": "2023-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-08" }, { "@id": "LEGIARTI000047767885", "@num": "2", "#text": "Décret n°2023-539 du 29 juin 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047753561", "@nortexte": "AGRT2236911D", "@numtexte": "2023-539", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "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": "LEGITEXT000051775387", "#text": "Décret n°2025-563 du 21 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051773985", "@nortexte": "AGRT2514368D", "@numtexte": "2025-563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-21" }, { "@id": "LEGIARTI000047770319", "@num": "D514-8", "#text": "Code rural - art. D514-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769851", "@num": "D514-11", "#text": "Code rural et de la pêche maritime - art. D514-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769874", "@num": "D514-5", "#text": "Code rural et de la pêche maritime - art. D514-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769824", "@num": "D514-6", "#text": "Code rural et de la pêche maritime - art. D514-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382231", "@num": "L514-1", "#text": "Code rural et de la pêche maritime - art. L514-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162693", "@fin": "2999-01-01", "#text": "Section IV : Taxe pour frais de chambres d'agriculture", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049221701", "@fin": "1955-05-22", "@num": "1604", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049706744", "@fin": "1979-07-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "1955-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306566", "@fin": "2000-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306567", "@fin": "2010-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021661013", "@fin": "2010-05-08", "@num": "1604", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334778", "@fin": "2013-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948097", "@fin": "2015-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022867", "@fin": "2018-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432512", "@fin": "2020-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042912033", "@fin": "2022-04-22", "@num": "1604", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045629128", "@fin": "2023-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2022-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046874200", "@fin": "2023-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848713", "@fin": "2025-02-16", "@num": "1604", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051220345", "@fin": "2999-01-01", "@num": "1604", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

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

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

" } }, "LEGIARTI000022334778": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1604", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022334778", "URL": "article/LEGI/ARTI/00/00/22/33/47/LEGIARTI000022334778.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019266188", "@num": "4", "#text": "Décret n°81-276 du 18 mars 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\r\n du 9 juin 2011 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043379142", "@nortexte": "AGRT2108726D", "@numtexte": "2021-448", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGITEXT000045247533", "#text": "Décret n°2022-249 du 25 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243906", "@nortexte": "AGRT2201220D", "@numtexte": "2022-249", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGIARTI000045247537", "@num": "1", "#text": "Décret n°2022-249 du 25 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243906", "@nortexte": "AGRT2201220D", "@numtexte": "2022-249", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGITEXT000047107912", "#text": "Décret n°2023-79 du 8 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047106528", "@nortexte": "AGRT2302545D", "@numtexte": "2023-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-08" }, { "@id": "LEGIARTI000047767885", "@num": "2", "#text": "Décret n°2023-539 du 29 juin 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047753561", "@nortexte": "AGRT2236911D", "@numtexte": "2023-539", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "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": "LEGITEXT000051775387", "#text": "Décret n°2025-563 du 21 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051773985", "@nortexte": "AGRT2514368D", "@numtexte": "2025-563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-21" }, { "@id": "LEGIARTI000047770319", "@num": "D514-8", "#text": "Code rural - art. D514-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769851", "@num": "D514-11", "#text": "Code rural et de la pêche maritime - art. D514-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769874", "@num": "D514-5", "#text": "Code rural et de la pêche maritime - art. D514-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769824", "@num": "D514-6", "#text": "Code rural et de la pêche maritime - art. 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L514-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162693", "@fin": "2999-01-01", "#text": "Section IV : Taxe pour frais de chambres d'agriculture", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049221701", "@fin": "1955-05-22", "@num": "1604", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049706744", "@fin": "1979-07-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "1955-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306566", "@fin": "2000-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306567", "@fin": "2010-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021661013", "@fin": "2010-05-08", "@num": "1604", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334778", "@fin": "2013-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948097", "@fin": "2015-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022867", "@fin": "2018-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432512", "@fin": "2020-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042912033", "@fin": "2022-04-22", "@num": "1604", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045629128", "@fin": "2023-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2022-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046874200", "@fin": "2023-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848713", "@fin": "2025-02-16", "@num": "1604", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051220345", "@fin": "2999-01-01", "@num": "1604", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

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

" } }, "LEGIARTI000024082666": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D511-54-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-05-29" } }, "META_COMMUN": { "ID": "LEGIARTI000024082666", "URL": "article/LEGI/ARTI/00/00/24/08/26/LEGIARTI000024082666.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024081976", "@num": "2", "#text": "Décret n°2011-596\n du 25 mai 2011 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000024079844", "@nortexte": "AGRT1025006D", "@numtexte": "2011-596", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-25" }, { "@id": "LEGITEXT000051775387", "#text": "Décret n°2025-563 du 21 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051773985", "@nortexte": "AGRT2514368D", "@numtexte": "2025-563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-21" }, { "@id": "LEGIARTI000006584165", "@num": "L511-4", "#text": "Code rural - art. L511-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584211", "@num": "L514-2", "#text": "Code rural - art. L514-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006593445", "@num": "R511-54-1", "#text": "Code rural et de la pêche maritime - art. R511-54-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168451", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement.", "@debut": "2007-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152607", "@fin": "2011-05-29", "#text": "Chapitre Ier : Chambres départementales", "@debut": "2007-03-16" }, { "@id": "LEGISCTA000024095038", "@fin": "2999-01-01", "#text": "Chapitre Ier : Chambres départementales et interdépartementales", "@debut": "2011-05-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138425", "@fin": "2999-01-01", "#text": "Titre Ier : Du réseau des chambres d'agriculture", "@debut": "2007-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121475", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024082666", "@fin": "2999-01-01", "@num": "D511-54-1", "@etat": "VIGUEUR", "@debut": "2011-05-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La chambre d'agriculture, réunie en session, règle par ses délibérations les affaires de l'établissement.
\n
Elle délibère notamment sur :
\n
1° La politique générale de l'établissement ;
\n
2° La création des commissions ou des comités d'orientation ;
\n
3° Les règles générales d'organisation et de fonctionnement des services de l'établissement ;
\n
4° Les programmes d'intérêt général mentionnés à l'article L. 511-4 ;
\n
5° Le budget et les décisions modificatives à ce budget ;
\n
6° Le compte financier et l'affectation des résultats ;
\n
7° Les emprunts ;
\n
8° Les prises, cessions ou extensions de participation dans les organismes tiers ainsi que la création des organismes mentionnés au deuxième alinéa du III de l'article L. 514-2 ;
\n
9° La passation des contrats, conventions et marchés d'un montant supérieur à un seuil qu'elle détermine ;
\n
10° Les modalités de tarification des prestations et services rendus par l'établissement ;
\n
11° Les subventions ;
\n
12° L'acquisition, l'aliénation ou l'échange de biens immobiliers, les baux et locations d'immeubles d'une durée supérieure à neuf ans ;
\n
13° L'acceptation ou le refus de dons et legs ;
\n
14° Les actions en justice à intenter au nom de l'établissement et les transactions ;
\n
15° Les montants des indemnités mentionnées à l'article R. 511-85 ainsi que les conditions éventuelles d'indemnisation des membres associés des comités d'orientation de la chambre d'agriculture ;
\n
16° Les modalités de remboursement des frais de déplacement des membres de la chambre d'agriculture.
\n
Dans les limites qu'elle détermine, la session peut déléguer au bureau les attributions mentionnées aux 3°, 9°, 10°, 11°, 12°, 13°, 14° et 16°, ainsi que celles mentionnées au premier alinéa de l'article R. 511-69.
" } }, "LEGIARTI000024082704": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D511-60", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-05-29" } }, "META_COMMUN": { "ID": "LEGIARTI000024082704", "URL": "article/LEGI/ARTI/00/00/24/08/27/LEGIARTI000024082704.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024081976", "@num": "2", "#text": "Décret n°2011-596\n du 25 mai 2011 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000024079844", "@nortexte": "AGRT1025006D", "@numtexte": "2011-596", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-25" }, { "@id": "LEGITEXT000051775387", "#text": "Décret n°2025-563 du 21 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051773985", "@nortexte": "AGRT2514368D", "@numtexte": "2025-563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-21" }, { "@id": "LEGIARTI000006584178", "@num": "L511-10", "#text": "Code rural - art. L511-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045246515", "@num": "D512-15-12", "#text": "Code rural - art. R512-15-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006592448", "@num": "R511-60", "#text": "Code rural et de la pêche maritime - art. R511-60 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168451", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement.", "@debut": "2007-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152607", "@fin": "2011-05-29", "#text": "Chapitre Ier : Chambres départementales", "@debut": "2007-03-16" }, { "@id": "LEGISCTA000024095038", "@fin": "2999-01-01", "#text": "Chapitre Ier : Chambres départementales et interdépartementales", "@debut": "2011-05-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138425", "@fin": "2999-01-01", "#text": "Titre Ier : Du réseau des chambres d'agriculture", "@debut": "2007-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121475", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024082704", "@fin": "2999-01-01", "@num": "D511-60", "@etat": "VIGUEUR", "@debut": "2011-05-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux des sessions et les délibérations des chambres d'agriculture doivent être transmis dans le mois au préfet du siège de la chambre qui les transmet au ministre de l'agriculture. En application des dispositions de l'article L. 511-10, dans les deux mois de cette dernière transmission, tout acte ou délibération étranger aux attributions des chambres ou contraire à la loi et à l'ordre public est annulé par décret pris sur le rapport du ministre de l'agriculture.
\n
" } }, "LEGIARTI000026948097": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1604", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026948097", "URL": "article/LEGI/ARTI/00/00/26/94/80/LEGIARTI000026948097.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019266188", "@num": "4", "#text": "Décret n°81-276 du 18 mars 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFARTI000025044785", "@num": "46", "#text": "LOI n° 2011-1977 du 28 décembre 2011 - art. 46 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000026872711", "@num": "39", "#text": "LOI n°2012-1509 du 29 décembre 2012 - art. 39 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000028402491", "@num": "107", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 107 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031780715", "@num": "34", "#text": "LOI n° 2014-1654 du 29 décembre 2014 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030492223", "#text": "DÉCRET n°2015-446 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491648", "@nortexte": "AGRT1507960D", "@numtexte": "2015-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGIARTI000030492240", "@num": "4", "#text": "DÉCRET n°2015-446 du 17 avril 2015 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491648", "@nortexte": "AGRT1507960D", "@numtexte": "2015-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000032588677", "#text": "Décret n°2016-627 du 18 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032547796", "@nortexte": "AGRT1604767D", "@numtexte": "2016-627", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000032588682", "@num": "1", "#text": "Décret n°2016-627 du 18 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032547796", "@nortexte": "AGRT1604767D", "@numtexte": "2016-627", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGITEXT000034417528", "#text": "Décret n°2017-526 du 11 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034413922", "@nortexte": "AGRT1709876D", "@numtexte": "2017-526", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-11" }, { "@id": "LEGIARTI000034417532", "@num": "1", "#text": "Décret n°2017-526 du 11 avril 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034413922", "@nortexte": "AGRT1709876D", "@numtexte": "2017-526", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-11" }, { "@id": "LEGITEXT000036741397", "#text": "Décret n°2018-201 du 23 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036740098", "@nortexte": "AGRT1807474D", "@numtexte": "2018-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-23" }, { "@id": "LEGIARTI000036741401", "@num": "1", "#text": "Décret n°2018-201 du 23 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036740098", "@nortexte": "AGRT1807474D", "@numtexte": "2018-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-23" }, { "@id": "LEGIARTI000038080601", "@num": "6", "#text": "Ordonnance n° 2019-59 du 30 janvier 2019 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038074343", "@nortexte": "AGRT1835301R", "@numtexte": "2019-59", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGITEXT000038150858", "#text": "Décret n°2019-118 du 19 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038149669", "@nortexte": "AGRT1904379D", "@numtexte": "2019-118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-19" }, { "@id": "LEGIARTI000038150862", "@num": "1", "#text": "Décret n°2019-118 du 19 février 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038149669", "@nortexte": "AGRT1904379D", "@numtexte": "2019-118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-19" }, { "@id": "LEGITEXT000041809084", "#text": "Décret n°2020-445 du 16 avril 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807437", "@nortexte": "AGRT2007316D", "@numtexte": "2020-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000041809088", "@num": "1", "#text": "Décret n°2020-445 du 16 avril 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807437", "@nortexte": "AGRT2007316D", "@numtexte": "2020-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGITEXT000043381400", "#text": "Décret n°2021-448 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043379142", "@nortexte": "AGRT2108726D", "@numtexte": "2021-448", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000043381404", "@num": "1", "#text": "Décret n°2021-448 du 15 avril 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043379142", "@nortexte": "AGRT2108726D", "@numtexte": "2021-448", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGITEXT000045247533", "#text": "Décret n°2022-249 du 25 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243906", "@nortexte": "AGRT2201220D", "@numtexte": "2022-249", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGIARTI000045247537", "@num": "1", "#text": "Décret n°2022-249 du 25 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243906", "@nortexte": "AGRT2201220D", "@numtexte": "2022-249", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGITEXT000047107912", "#text": "Décret n°2023-79 du 8 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047106528", "@nortexte": "AGRT2302545D", "@numtexte": "2023-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-08" }, { "@id": "LEGIARTI000047767885", "@num": "2", "#text": "Décret n°2023-539 du 29 juin 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047753561", "@nortexte": "AGRT2236911D", "@numtexte": "2023-539", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "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": "LEGITEXT000051775387", "#text": "Décret n°2025-563 du 21 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051773985", "@nortexte": "AGRT2514368D", "@numtexte": "2025-563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-21" }, { "@id": "LEGIARTI000006311882", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047770319", "@num": "D514-8", "#text": "Code rural - art. D514-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769851", "@num": "D514-11", "#text": "Code rural et de la pêche maritime - art. D514-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769874", "@num": "D514-5", "#text": "Code rural et de la pêche maritime - art. D514-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047769824", "@num": "D514-6", "#text": "Code rural et de la pêche maritime - art. D514-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382231", "@num": "L514-1", "#text": "Code rural et de la pêche maritime - art. L514-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162693", "@fin": "2999-01-01", "#text": "Section IV : Taxe pour frais de chambres d'agriculture", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049221701", "@fin": "1955-05-22", "@num": "1604", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049706744", "@fin": "1979-07-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "1955-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306566", "@fin": "2000-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306567", "@fin": "2010-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021661013", "@fin": "2010-05-08", "@num": "1604", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334778", "@fin": "2013-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948097", "@fin": "2015-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022867", "@fin": "2018-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432512", "@fin": "2020-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042912033", "@fin": "2022-04-22", "@num": "1604", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045629128", "@fin": "2023-01-01", "@num": "1604", "@etat": "MODIFIE", "@debut": "2022-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046874200", "@fin": "2023-12-31", "@num": "1604", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848713", "@fin": "2025-02-16", "@num": "1604", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051220345", "@fin": "2999-01-01", "@num": "1604", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

" } }, "LEGIARTI000049706744": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1604", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1955-05-22" } }, "META_COMMUN": { "ID": "LEGIARTI000049706744", "URL": "article/LEGI/ARTI/00/00/49/70/67/LEGIARTI000049706744.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par l'article 4 du décret n° 55-658 du 20 mai 1955 partant réforme du registre des métiers, JORF du 22 mai 1955, p.5180.

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Les états matrices de la taxe pour frais de chambres de métiers sont dressés par les inspecteurs des contributions directes. Des rôles supplémentaires peuvent être émis pour le recouvrement des droits dus par les contribuables omis aux rôles primitifs. Les dispositions des articles 1485 et 1487 et celles de l’article 1493 bis du présent code sont applicables à ladite taxe.

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\n

I. – Une taxe calculée sur la même base que la taxe foncière sur les propriétés non bâties est perçue au profit des établissements du réseau défini à l'article L. 510-1 du code rural et de la pêche maritime, dans la limite d'un plafond annuel revalorisé à partir du plafond de l'année précédente par un coefficient déterminé annuellement en application du dernier alinéa de l'article 1518 bis du présent code.

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

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

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

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

\n
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\n
Le Premier ministre,
Sur le rapport de la ministre de l'agriculture et de la souveraineté alimentaire,
Vu le code général des impôts, notamment son article 1604 ;
Vu le code rural et de la pêche maritime, notamment ses articles L. 511-10, D. 511-60 et D. 511-54-1 ;
Vu le décret n° 2023-79 du 8 février 2023 annulant une délibération de la chambre départementale d'agriculture de Lot-et-Garonne ;
Vu le décret n° 2023-371 du 15 mai 2023 annulant une délibération de la chambre départementale d'agriculture de Lot-et-Garonne ;
Vu la délibération n° 2024-31 du 12 septembre 2024 de la chambre départementale d'agriculture de Lot-et-Garonne, intitulée « non versement des cotisations obligatoires CRANA - FNMPP 2024 » transmise par le préfet de Lot-et-Garonne le 23 avril 2025 au ministre chargé de l'agriculture ;
Considérant qu'il n'appartient pas à une chambre d'agriculture de s'opposer au reversement du produit d'une taxe ;
Considérant que la délibération n° 2024-31 susvisée s'oppose par principe à un prélèvement obligatoire instauré par le III de l'article 1604 du code général des impôts en refusant, en particulier, le reversement d'une part du produit de la taxe calculée sur la même base que la taxe foncière sur les propriétés non bâties au fonds national de modernisation, de performance et de péréquation et à la chambre régionale d'agriculture de Nouvelle Aquitaine au titre de l'année 2024 ;
Considérant que la session d'une chambre d'agriculture ne peut déléguer au bureau que les attributions fixées par l'article D. 511-54-1 du code rural et de la pêche maritime ;
Considérant au surplus que la délibération n° 2024-31 susvisée reprend les arguments des délibérations n° 2022-14 du 28 novembre 2022 et n° 2023-04 du 15 mars 2025 de la chambre départementale d'agriculture de Lot-et-Garonne, intitulées « contre le prélèvement par Chambres d'agriculture France (CDAF) sur la TFPNB des chambres d'agriculture », alors même qu'elles ont été considérées comme illégales et fait l'objet d'une annulation par, respectivement, le décret n° 2023-79 du 8 février 2023 et le décret n° 2023-371 du 15 mai 2023 susvisés,
Décrète :

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

Fait le 21 juin 2025.

François Bayrou

Par le Premier ministre :

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

Annie Genevard

" } }, "JORFTEXT000047106528": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFARTI000046845753", "@num": "114", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 114", "@sens": "source", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "JORFTEXT000047546312", "#text": "Décret n°2023-371 du 15 mai 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047546312", "@nortexte": "AGRT2310011D", "@numtexte": "2023-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-15" }, { "@id": "JORFTEXT000051773985", "#text": "Décret n°2025-563 du 21 juin 2025", "@sens": "cible", "@cidtexte": "JORFTEXT000051773985", "@nortexte": "AGRT2514368D", "@numtexte": "2025-563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-21" }, { "@id": "LEGITEXT000051775387", "#text": "Décret n°2025-563 du 21 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051773985", "@nortexte": "AGRT2514368D", "@numtexte": "2025-563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-21" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306566", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071367", "#text": "Code rural et de la pêche maritime (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584178", "@num": "L511-10", "#text": "Code rural et de la pêche maritime - art. L511-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "délibération n° 2022-14", "@sens": "source", "@typelien": "CITATION" }, { "#text": "délibération n° 2022-14 du 28 novembre 2022", "@sens": "source", "@typelien": "CITATION" }, { "#text": "délibération n° 2022-14 susvisée", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Décret n°2023-79 du 8 février 2023", "MINISTERE": "Ministère de l'agriculture et de la souveraineté alimentaire", "TITREFULL": "Décret n° 2023-79 du 8 février 2023 annulant une délibération de la chambre départementale d'agriculture de Lot-et-Garonne" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000047106528", "NOR": "AGRT2302545D", "NUM": "2023-79", "DATE_PUBLI": "2023-02-09", "DATE_TEXTE": "2023-02-08", "NUM_PARUTION": 34, "NUM_SEQUENCE": 25, "ORIGINE_PUBLI": "JORF n°0034 du 9 février 2023" } }, "META_COMMUN": { "ID": "JORFTEXT000047106528", "URL": "texte/version/JORF/TEXT/00/00/47/10/65/JORFTEXT000047106528.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2023/2/8/AGRT2302545D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2023/2/8/2023-79/jo/texte" } } }, "VISAS": { "CONTENU": "

" }, "NOTICE": { "CONTENU": "

\n
Public concernés : chambre départementale d'agriculture de Lot-et Garonne.\n
Objet : annulation de la délibération n° 2022-14 de la chambre départementale d'agriculture de Lot-et-Garonne intitulée « contre le prélèvement par Chambres d'agriculture France (CDAF) sur la TFPNB des chambres d'agriculture ».\n
Entrée en vigueur : le texte entre en vigueur le lendemain de sa publication.\n
Notice : conformément à l'article L. 511-10 du code rural et de la pêche maritime, le décret annule la délibération n° 2022-14 du 28 novembre 2022 de la chambre départementale d'agriculture de Lot-et-Garonne qui méconnaît l'article 1604 du code général des impôts en ce qu'elle refuse le reversement d'une partie du produit de la taxe additionnelle à la taxe foncière sur les propriétés non bâties affecté à l'établissement.\n
Références : le décret peut être consulté sur le site Légifrance (https://www.legifrance.gouv.fr).\n

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

Fait le 8 février 2023.

Élisabeth Borne

Par la Première ministre :

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

Marc Fesneau

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\n
La Première ministre,
Sur le rapport du ministre de l'agriculture et de la souveraineté alimentaire,
Vu le code général des impôts, notamment son article 1604 dans sa rédaction résultant de l'article 114 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 ;
Vu le code rural et de la pêche maritime, notamment ses articles L. 511-10 et D. 511-60 ;
Vu le décret n° 2023-79 du 8 février 2023 annulant une délibération de la chambre départementale d'agriculture de Lot-et-Garonne ;
Vu la délibération n° 2023-04 de la chambre départementale d'agriculture de Lot-et-Garonne en date du 15 mars 2023, intitulée « contre le prélèvement par Chambres d'agriculture France (CDAF) sur la TFPNB des chambres d'agriculture », transmise par le préfet de Lot-et-Garonne le 17 mars 2023 au ministre chargé de l'agriculture ;
Considérant qu'il n'appartient pas à une chambre d'agriculture de s'opposer au reversement du produit d'une taxe ;
Considérant que la délibération n° 2023-04 susvisée s'oppose par principe à un prélèvement obligatoire instauré par l'article 1604 du code général des impôts en refusant, en particulier, le reversement d'une part du produit de la taxe calculée sur la même base que la taxe foncière sur les propriétés non bâties au fonds national de modernisation, de performance et de péréquation constitué au sein du budget de Chambres d'agriculture France ;
Considérant au surplus que la délibération n° 2023-04 susvisée reprend les termes de la délibération n° 2022-14 de la chambre départementale d'agriculture de Lot-et-Garonne en date du 28 novembre 2022, intitulée également « contre le prélèvement par Chambres d'agriculture France (CDAF) sur la TFPNB des chambres d'agriculture », transmise par le préfet de Lot-et-Garonne le 9 décembre 2022 au ministre chargé de l'agriculture, et qui a fait l'objet d'une annulation par le décret n° 2023-79 du 8 février 2023 pour les mêmes motifs,
Décrète :

" }, "NOTICE": { "CONTENU": "

\n
Public concernés : chambre départementale d'agriculture de Lot-et Garonne.\n
Objet : annulation de la délibération n° 2023-04 de la chambre départementale d'agriculture de Lot-et-Garonne intitulée « contre le prélèvement par Chambres d'agriculture France (CDAF) sur la TFPNB des chambres d'agriculture ».\n
Entrée en vigueur : le texte entre en vigueur le lendemain de sa publication.\n
Notice : conformément à l'article L. 511-10 du code rural et de la pêche maritime, le décret annule la délibération n° 2023-04 du 15 mars 2023 de la chambre départementale d'agriculture de Lot-et-Garonne qui méconnaît l'article 1604 du code général des impôts en ce qu'elle refuse le reversement d'une partie du produit de la taxe additionnelle à la taxe foncière sur les propriétés non bâties affecté à l'établissement.\n
Références : le décret peut être consulté sur le site Légifrance (https://www.legifrance.gouv.fr).\n

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Fait le 15 mai 2023.

Élisabeth Borne

Par la Première ministre :

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

Marc Fesneau

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