text
stringlengths
32
168k
title_main
stringclasses
9 values
id_sub
stringlengths
1
27
url_sourcepage
stringlengths
64
97
date_publication
stringlengths
19
19
hash
stringlengths
64
64
lemone_pro_embeddings
listlengths
768
768
Pour bénéficier des dégrèvements prévus au II de l'article 1414 du code général des impôts, le redevable de la taxe d'habitation doit adresser au service des impôts du lieu de situation des biens une déclaration conforme au modèle établi par l'administration précisant au 1er janvier de l'année d'imposition la liste des locaux concernés, leur adresse et leurs caractéristiques, ainsi qu'une copie du contrat type d'occupation et, le cas échéant, du règlement intérieur. Cette déclaration doit être assortie de toutes les justifications nécessaires pour apprécier si les conditions d'octroi des dégrèvements sont satisfaites. Pour les organismes visés au 2° du II de l'article 1414 déjà cité, la déclaration doit être accompagnée d'une copie de la convention pour les organismes ayant conclu une convention avec l'Etat conformément à l'article L. 851-1 du code de la sécurité sociale.
Code général des impôts, annexe iii
322
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043663451
2021-06-12 00:00:00
7a1df8262626692296b7eb225dcec7f49d7f7f905f0102203b8eae67843407ee
[ -0.08461722731590271, 0.052989233285188675, -0.0583600178360939, 0.02585120126605034, -0.027645207941532135, -0.05272629112005234, -0.022567911073565483, 0.05952804163098335, 0.015730679035186768, -0.09384696185588837, 0.003570490749552846, 0.024759331718087196, 0.01562516950070858, 0.01798303611576557, -0.0736541599035263, 0.07808064669370651, 0.030044319108128548, 0.031178710982203484, 0.020764879882335663, 0.025937210768461227, 0.009649512358009815, 0.02984672226011753, -0.04718824848532677, 0.039931416511535645, -0.0316632017493248, 0.06851840019226074, 0.049066491425037384, -0.07131507992744446, -0.01075390912592411, 0.03378833085298538, -0.022332971915602684, -0.024837130680680275, 0.05598335340619087, 0.03806178271770477, 0.03287097066640854, -0.07211298495531082, 0.012225682847201824, -0.001425835071131587, -0.04075247049331665, -0.012044700793921947, -0.0018723560497164726, -0.01256183348596096, 0.04363740235567093, -0.00005835383490193635, -0.013664758764207363, 0.0022107677068561316, 0.048865072429180145, 0.05832672491669655, -0.04632823169231415, 0.072064608335495, 0.026244569569826126, 0.024191463366150856, 0.00806612428277731, 0.022226344794034958, 0.015582502819597721, -0.004460505209863186, -0.10120906680822372, 0.05270899087190628, 0.04584135487675667, -0.005691998638212681, 0.02468475140631199, -0.0007080594077706337, -0.084452323615551, 0.012083814479410648, -0.05945424363017082, 0.02982526831328869, 0.03136305883526802, -0.03873622789978981, 0.12238100171089172, 0.035987284034490585, 0.014932169578969479, -0.0060427202843129635, 0.005287819541990757, -0.022465039044618607, 0.020542379468679428, 0.07758577167987823, -0.017914464697241783, 0.049475450068712234, 0.02022715099155903, -0.022414855659008026, 0.025042541325092316, 0.024841276928782463, 0.060139697045087814, -0.06237765774130821, -0.053013741970062256, -0.04710059612989426, 0.04893620312213898, -0.039905253797769547, -0.006781845819205046, -0.003903560806065798, -0.009414618834853172, 0.01997506059706211, -0.019929276779294014, 0.07784659415483475, 0.018337706103920937, 0.03895895183086395, -0.004735463764518499, -0.03671706095337868, 0.03761059418320656, 0.050827112048864365, 0.012591363862156868, 0.016264716163277626, -0.012557988986372948, 0.005309887696057558, -0.010976411402225494, -0.02429303340613842, 0.011953947134315968, -0.02931050769984722, -0.0515398271381855, 0.01365028228610754, -0.027767648920416832, -0.008968946523964405, -0.05012762174010277, -0.032909099012613297, -0.06556489318609238, 0.014096301980316639, -0.014013268053531647, -0.03733513504266739, 0.04612966999411583, 0.03435662016272545, -0.04469196870923042, -0.001607163343578577, -0.04971962794661522, 0.055070362985134125, -0.09596143662929535, 0.009534470736980438, 0.008313163183629513, -0.031184688210487366, -0.08243546634912491, -0.04164940118789673, 0.10358095914125443, 0.023723160848021507, 0.08102452009916306, -0.009939069859683514, 0.022246316075325012, 0.012528099119663239, 0.026197217404842377, 0.04548264294862747, 0.007113210391253233, -0.021843748167157173, -0.0805753841996193, -0.0530070886015892, -0.030689559876918793, 0.02652755193412304, 0.01705712080001831, 0.08172778785228729, -0.06795675307512283, -0.07395920157432556, -0.009209537878632545, 0.007187081500887871, -0.016395825892686844, 0.011606919579207897, 0.004132731352001429, -0.06777995079755783, 0.008708600886166096, 0.009893481619656086, -0.029598183929920197, 0.017034422606229782, -0.04114620387554169, -0.03872264176607132, 0.015124223195016384, 0.045526884496212006, -0.003394798142835498, 0.02126988209784031, -0.016224097460508347, -0.09343801438808441, 0.035811834037303925, -0.002957433694973588, 0.02680172026157379, 0.01824384182691574, -0.05549284815788269, 0.020768530666828156, 0.0034411773085594177, -0.029231226071715355, -0.00607049185782671, -0.04881061241030693, -0.017609981819987297, 0.009754910133779049, -0.02190445177257061, 0.08981404453516006, 0.03004373423755169, -0.08384942263364792, 0.01740030199289322, -0.07607650011777878, 0.024340569972991943, -0.030675062909722328, 0.015595817007124424, -0.014642482623457909, -0.06262525916099548, -0.048291198909282684, -0.011183934286236763, -0.05437466874718666, -0.07009284198284149, 0.030849581584334373, 0.07849552482366562, -0.06596328318119049, -0.07127256691455841, 0.06579040735960007, -0.01103411614894867, -0.020200982689857483, 0.04412386938929558, 0.001143907429650426, 0.0016443781787529588, 0.016879623755812645, 0.043371181935071945, 0.017132870852947235, -0.016750050708651543, -0.008539603091776371, -0.02875039540231228, 0.008705704472959042, 0.04414324089884758, 0.034795504063367844, -0.00685203867033124, 0.04023372754454613, 0.05460115522146225, -0.028424087911844254, -0.08867230266332626, 0.022272765636444092, 0.017598647624254227, -0.0019073188304901123, -0.010657623410224915, -0.010527355596423149, -0.01978790946304798, -0.03523914888501167, 0.02938244305551052, 0.026102975010871887, -0.03960176929831505, 0.01826595887541771, -0.0229701679199934, 0.011551597155630589, 0.01029875036329031, -0.021135855466127396, -0.023554256185889244, -0.03347909823060036, -0.008838914334774017, 0.026241494342684746, 0.0022173086181282997, 0.07602526992559433, -0.03084900975227356, 0.04214613884687424, -0.006415403448045254, -0.009836780838668346, 0.05923820659518242, -0.014577360823750496, 0.017767099663615227, -0.03423577919602394, 0.011724822223186493, -0.006807093042880297, -0.03339668735861778, 0.05790009722113609, -0.026060475036501884, 0.03321622684597969, -0.06347879022359848, -0.02388979308307171, -0.014084978960454464, -0.041648898273706436, 0.019189754500985146, -0.009972622618079185, 0.03100241720676422, -0.0023228193167597055, -0.03269848972558975, -0.004349143709987402, -0.020469719544053078, -0.019100090488791466, 0.04302508011460304, -0.09073714166879654, 0.03214690461754799, 0.04303213208913803, 0.034973714500665665, 0.002733849920332432, -0.023508045822381973, 0.08039920032024384, 0.06243632361292839, 0.01774732396006584, -0.0454195998609066, -0.00781408790498972, -0.0712013840675354, 0.015123997814953327, 0.0024273169692605734, 0.04359464347362518, -0.01752176135778427, 0.02412039041519165, -0.002071842784062028, -0.005204105284065008, -0.031828366219997406, 0.0446784682571888, 0.026298221200704575, 0.020234646275639534, -0.009753775782883167, 0.05587068200111389, 0.0030280710197985172, -0.005275358445942402, -0.05583881959319115, 0.03237476572394371, 0.0012949309311807156, 0.018954526633024216, -0.05227055773139, 0.030388057231903076, 0.009031706489622593, 0.015355557203292847, 0.023039650171995163, -0.05635629966855049, 0.033419638872146606, -0.06503044813871384, -0.03343600407242775, 0.017210345715284348, -0.006374618038535118, 0.0057982467114925385, -0.06533655524253845, 0.04514259472489357, -0.028438886627554893, 0.0030678953044116497, -0.001573942368850112, -0.034264836460351944, 0.045052722096443176, -0.03352881222963333, 0.010097045451402664, 0.03902658447623253, 0.007076142821460962, 0.005946381017565727, 0.003940260969102383, 0.09190008044242859, -0.029573697596788406, 0.04154893755912781, 0.022769825533032417, -0.006340937688946724, -0.014792065136134624, 0.00786014087498188, -0.022679917514324188, 0.00782347284257412, -0.006160103250294924, 0.021166788414120674, 0.039089202880859375, -0.07133563607931137, 0.02679053507745266, 0.040046609938144684, 0.02565200813114643, 0.012917650863528252, 0.0020030841697007418, 0.035875458270311356, 0.03145788237452507, -0.026913654059171677, -0.07388682663440704, -0.019949190318584442, 0.025479698553681374, -0.0318814255297184, 0.06077824532985687, 0.045769933611154556, 0.007630621548742056, 0.0065973494201898575, -0.007426179014146328, -0.049617037177085876, 0.019396083429455757, 0.05987001582980156, 0.016134290024638176, -0.019358893856406212, -0.017602188512682915, 0.0265225600451231, -0.05456786975264549, 0.03978227451443672, 0.010673352517187595, -0.005236968398094177, 0.05106348171830177, 0.04591033607721329, -0.0009011210058815777, -0.017320049926638603, 0.005108690820634365, 0.010886778123676777, -0.002336869016289711, -0.0393683984875679, -0.005582327488809824, 0.04683566838502884, 0.023526635020971298, 0.050640467554330826, 0.00608673645183444, -0.0031626096460968256, -0.02143779769539833, -0.010258687660098076, 0.010793272405862808, 0.01679164730012417, 0.0034424695186316967, -0.0252041295170784, -0.0035101152025163174, 0.04089280962944031, 0.021670812740921974, -0.023332828655838966, 0.0031344189774245024, -0.012358012609183788, -0.046285271644592285, -0.01960248500108719, 0.024364281445741653, -0.01533650141209364, 0.010603697039186954, 0.020499056205153465, 0.02214123122394085, -0.01358753815293312, 0.013626601547002792, 0.010433479212224483, -0.018033647909760475, -0.02824392169713974, 0.00015540362801402807, 0.041895441710948944, 0.0058345855213701725, 0.013338536955416203, 0.06132565811276436, 0.017113104462623596, 0.02668588235974312, -0.003335710149258375, -0.0021334090270102024, 0.03330875560641289, 0.02307271957397461, -0.06800784170627594, 0.05689530447125435, -0.049009427428245544, -0.001403821399435401, -0.0068133617751300335, 0.02054792083799839, 0.002827536081895232, 0.13257423043251038, 0.023627199232578278, 0.018903357908129692, 0.018247514963150024, 0.030826717615127563, -0.06573718786239624, -0.028098301962018013, -0.03453090414404869, 0.007212432101368904, -0.007070446386933327, -0.003212172305211425, 0.017867714166641235, -0.004066833760589361, 0.010367271490395069, -0.00482369028031826, -0.017337409779429436, -0.009096129797399044, -0.009986489079892635, -0.012443036772310734, 0.012439490295946598, 0.02501879259943962, 0.027255764231085777, -0.053949758410453796, 0.01695920340716839, 0.02540966123342514, -0.06569218635559082, -0.028825869783759117, 0.0070327757857739925, -0.03569068759679794, 0.026093892753124237, 0.01220853440463543, -0.00988747924566269, -0.046547167003154755, 0.003119516419246793, -0.001103884307667613, -0.03385234251618385, -0.0037269049789756536, 0.00662390748038888, -0.019089894369244576, -0.007763870991766453, -0.00040342871216125786, 0.0010597272776067257, -0.019857270643115044, 0.03682294115424156, 0.008101720362901688, -0.07034450024366379, 0.05953504145145416, 0.032474078238010406, 0.03353070467710495, 0.07561834156513214, 0.027607787400484085, 0.013402208685874939, -0.00238506100140512, 0.004286265932023525, -0.0029795190785080194, -0.03290409594774246, 0.013230979442596436, 0.03985327482223511, 0.009356415830552578, 0.0367635153234005, 0.03330463916063309, -0.0110008018091321, 0.016052380204200745, 0.018829001113772392, -0.005949093494564295, -0.014121070504188538, -0.03386680409312248, 0.014255200512707233, -0.07965483516454697, 0.006513741333037615, 0.025615040212869644, -0.011088666506111622, 0.04678592085838318, -0.058358386158943176, -0.05487462878227234, -0.030436920002102852, 0.025538908317685127, -0.011099433526396751, 0.02467634528875351, -0.056569285690784454, 0.07484090328216553, 0.0013581806560978293, -0.010778957977890968, -0.05183377116918564, 0.055510375648736954, 0.026834867894649506, 0.021099267527461052, -0.012764180079102516, 0.07587636262178421, 0.03670215979218483, 0.0031409848015755415, 0.014586812816560268, -0.04307831823825836, -0.0118149034678936, 0.024397308006882668, -0.0797293558716774, -0.02669149823486805, -0.012876948341727257, 0.037847310304641724, 0.06460712850093842, -0.03483640030026436, 0.03132136911153793, 0.020091302692890167, 0.02969437837600708, 0.05960554629564285, 0.017959117889404297, 0.006932832766324282, -0.020504776388406754, 0.03499038890004158, -0.019106559455394745, 0.0068441652692854404, -0.02306988835334778, 0.02914532646536827, 0.009991854429244995, 0.026342540979385376, -0.03826106712222099, -0.02539234794676304, 0.020862728357315063, 0.06157528981566429, 0.017332198098301888, -0.005080608185380697, 0.08310333639383316, 0.038169585168361664, 0.015379074960947037, 0.015431136824190617, -0.007861308753490448, 0.005447269417345524, 0.028060346841812134, 0.0006881679873913527, 0.020902743563055992, -0.012722563929855824, -0.015391397289931774, 0.00879635475575924, 0.062162771821022034, -0.01631947234272957, -0.06228812038898468, -0.021814201027154922, -0.024835877120494843, 0.06509645283222198, -0.017356254160404205, -0.032321397215127945, 0.03577778860926628, 0.03834418207406998, -0.03957277536392212, 0.011064107529819012, -0.0033053720835596323, 0.029679257422685623, -0.001428165938705206, -0.005251822527498007, 0.0389765202999115, -0.02384990267455578, 0.03403123840689659, 0.025282884016633034, 0.05159669369459152, -0.008443344384431839, -0.052610430866479874, -0.039238471537828445, -0.0046194433234632015, -0.010301720350980759, -0.01062015350908041, -0.023681754246354103, 0.007521614897996187, 0.03837926685810089, 0.022515686228871346, -0.023685604333877563, 0.024027235805988312, -0.035666048526763916, 0.019888514652848244, -0.030430104583501816, 0.07962924242019653, -0.011942889541387558, -0.052445974200963974, -0.050480447709560394, 0.05618793144822121, -0.0055769686587154865, -0.0014704508939757943, 0.059552788734436035, 0.019310781732201576, -0.021554075181484222, 0.006341315805912018, 0.022139614447951317, -0.00651234807446599, 0.0004066776600666344, -0.012577639892697334, 0.03367163985967636, -0.006983383558690548, -0.03156551718711853, 0.015000144019722939, 0.04440637305378914, 0.02287323586642742, -0.032986830919981, 0.00011002615792676806, -0.0031276412773877382, 0.014982352033257484, 0.024877775460481644, 0.003060718532651663, 0.018880505114793777, -0.006972469389438629, -0.02094813622534275, -0.09408571571111679, -0.019945528358221054, -0.011682415381073952, -0.044202253222465515, 0.023787368088960648, 0.06696837395429611, -0.03961450234055519, -0.010084753856062889, -0.004356265068054199, 0.0023264300543814898, -0.04272143170237541, -0.046947967261075974, -0.03275784105062485, -0.027003390714526176, 0.011394288390874863, 0.018969066441059113, -0.011383598670363426, -0.052966054528951645, 0.04788455739617348, -0.03160760924220085, -0.05348100885748863, -0.03507083281874657, -0.010682402178645134, -0.021532157436013222, 0.010972293093800545, -0.004718221258372068, -0.057411108165979385, 0.025258861482143402, 0.01090233400464058, 0.017087694257497787, 0.0018339514499530196, -0.006401509046554565, 0.025672994554042816, 0.004780839662998915, -0.0380496010184288, -0.016894377768039703, -0.018901314586400986, 0.07186999171972275, -0.03474019095301628, -0.050722502171993256, -0.039403583854436874, 0.02619493193924427, 0.05582846701145172, 0.012536099180579185, 0.02900134213268757, -0.013506424613296986, -0.08567596226930618, -0.0489455908536911, -0.0038462711963802576, 0.02116376906633377, 0.07891629636287689, -0.003920983523130417, -0.03178335353732109, 0.0117719154804945, -0.0005811996525153518, 0.021708253771066666, -0.03447571396827698, -0.015429409220814705, 0.031125104054808617, -0.021633371710777283, -0.03504831716418266, -0.03182697296142578, 0.028890421614050865, 0.02294103428721428, -0.0017812391743063927, 0.033160947263240814, 0.03419758006930351, 0.017839929088950157, -0.006040259264409542, -0.020421773195266724, 0.018023883923888206, -0.01228402554988861, -0.020518139004707336, -0.020529281347990036, -0.010637703351676464, 0.0012064346810802817, -0.02826281264424324, 0.01277767214924097, 0.0009310767636634409, 0.049410656094551086, 0.007953058928251266, 0.042758289724588394, -0.049789655953645706, 0.07933946698904037, 0.0411800853908062, 0.012676394544541836, 0.008440285921096802, 0.05834454298019409, -0.03190899267792702, 0.020335573703050613, -0.02279834821820259, -0.001051833387464285, -0.0035664448514580727, 0.03315819427371025, 0.04744059965014458, 0.017812952399253845, 0.03764427825808525, -0.016902225092053413, -0.04069524258375168, -0.010557286441326141, 0.006024746689945459, -0.030623823404312134, 0.021500810980796814, -0.0005299989134073257, 0.0006624807137995958, -0.022317832335829735, 0.020968850702047348, -0.013020183891057968, -0.06045985221862793, 0.008264821954071522, 0.03608449921011925, -0.016108224168419838, 0.00015009930939413607, 0.004050704184919596, 0.04925332963466644, -0.019823266193270683, -0.026858830824494362, 0.05181928351521492, 0.046702999621629715, 0.015210608951747417, -0.019581664353609085, -0.000018972397811012343, -0.013528598472476006, 0.02542796917259693, -0.014503429643809795, 0.09266766905784607, 0.05659746751189232, 0.008027118630707264, -0.035392045974731445, -0.04119899496436119, -0.021485459059476852, 0.005665361415594816, -0.01270176749676466, -0.02334492653608322, 0.016372688114643097, 0.0044587585143744946, -0.02454240992665291, 0.03547365218400955, 0.01757810451090336, -0.03416578099131584, -0.06218594312667847, -0.09055149555206299, -0.00583879416808486, -0.03573020547628403, -0.030407091602683067, 0.08118575066328049, -0.010654431767761707, -0.01565197855234146, -0.003710381221026182, -0.0013139779912307858, 0.009786555543541908 ]
La déclaration doit être souscrite avant le 1er mars de chaque année au titre de laquelle le redevable de la taxe d'habitation peut bénéficier des dispositions du II de l'article 1414 du code général des impôts.
Code général des impôts, annexe iii
322 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299347
2000-03-31 00:00:00
c4bda06eadcf7d20aa1ff77e969ec3febc7ac81038594c6f5b032761b7090d8f
[ -0.08412973582744598, 0.058022309094667435, -0.044640038162469864, 0.018279673531651497, -0.024929959326982498, 0.009970284067094326, -0.05904849246144295, 0.056767888367176056, 0.03830172121524811, -0.10184261202812195, -0.022824985906481743, 0.04781259223818779, -0.023832859471440315, 0.013746527954936028, -0.051288340240716934, 0.07161826640367508, 0.03781866282224655, 0.05832554027438164, 0.029223844408988953, 0.032609712332487106, 0.0006772040505893528, -0.03427089378237724, -0.05251220613718033, 0.027569148689508438, -0.07780302315950394, 0.056165408343076706, 0.06550037860870361, -0.030413465574383736, -0.04793858900666237, 0.039332788437604904, -0.05429011955857277, -0.00607322808355093, 0.058265138417482376, 0.014283804222941399, 0.04695993661880493, -0.03681061416864395, 0.005813379306346178, 0.009464070200920105, -0.0031659179367125034, -0.054371558129787445, -0.00649877917021513, -0.003240283578634262, 0.01386141125112772, -0.010499272495508194, -0.052024587988853455, 0.02811623550951481, 0.027985496446490288, 0.06685949862003326, -0.03702181577682495, 0.030170360580086708, 0.0063523962162435055, -0.012382514774799347, 0.0033140310551971197, -0.018780505284667015, 0.008553601801395416, 0.08524943143129349, -0.07025955617427826, 0.05380716174840927, 0.055175330489873886, 0.004222968593239784, -0.025522487238049507, -0.002150943037122488, -0.04172063618898392, -0.01040632463991642, -0.046535078436136246, 0.035802070051431656, 0.02718629129230976, -0.014583698473870754, 0.10614114254713058, 0.05232275649905205, 0.052547700703144073, -0.016235651448369026, -0.016551317647099495, -0.03858819603919983, 0.07213488221168518, 0.09215226769447327, -0.019628891721367836, 0.04763321578502655, -0.005221865605562925, -0.03149944171309471, 0.014491786248981953, -0.005778569262474775, 0.08181306719779968, -0.05787064507603645, -0.038479674607515335, -0.04340824857354164, 0.02987990900874138, 0.02821480855345726, 0.01019169483333826, 0.05305909365415573, 0.032904159277677536, -0.02491733618080616, -0.024719180539250374, 0.06444616615772247, 0.050946228206157684, -0.002946962369605899, 0.01721431501209736, -0.0416465662419796, 0.07760149240493774, 0.04847162216901779, 0.005562988575547934, 0.012366736307740211, 0.011298091150820255, 0.07102310657501221, -0.0476214736700058, -0.04276401549577713, 0.03435661271214485, -0.023555437102913857, -0.050666697323322296, 0.008573895320296288, -0.015148205682635307, -0.04015514999628067, -0.07897211611270905, -0.07443021982908249, -0.06377851963043213, 0.002339352387934923, -0.016652055084705353, -0.07555413991212845, -0.025054318830370903, 0.0525662899017334, -0.03720332309603691, 0.007037461269646883, -0.0357605405151844, 0.013903699815273285, -0.08434976637363434, -0.01095216628164053, -0.015442735515534878, -0.026961099356412888, -0.016185471788048744, -0.07195553928613663, 0.10668305307626724, 0.014400620944797993, 0.04228610545396805, -0.004588317591696978, 0.04925399273633957, -0.02483254112303257, 0.0012931377859786153, 0.027981232851743698, 0.014432601630687714, 0.010963169857859612, -0.06356130540370941, -0.011498223058879375, -0.032898910343647, 0.010729429312050343, -0.010729167610406876, 0.0687296912074089, -0.03440112993121147, -0.04216470569372177, 0.002799211535602808, -0.007348732091486454, 0.008143886923789978, 0.010884876362979412, 0.0873849093914032, -0.03603442385792732, -0.0027478563133627176, -0.009028035216033459, -0.1054210513830185, 0.040549106895923615, -0.043359678238630295, -0.03311130404472351, 0.060983434319496155, 0.061658188700675964, -0.03893840312957764, 0.004009459633380175, -0.051634062081575394, -0.026711080223321915, 0.018392393365502357, -0.0055443840101361275, 0.016756493598222733, 0.0352424755692482, -0.07247427850961685, 0.030262848362326622, 0.009600223042070866, -0.0454881377518177, -0.012664091773331165, -0.001725188223645091, -0.06514944136142731, -0.004483789671212435, -0.03665042668581009, 0.09292169660329819, -0.005549484398216009, -0.07724424451589584, -0.002243608236312866, -0.05473865196108818, 0.09602236747741699, 0.005992453079670668, -0.01878494583070278, -0.010247696191072464, 0.012112806551158428, -0.0225885808467865, -0.012616635300219059, -0.053286951035261154, -0.05018269643187523, 0.02862773835659027, 0.05333186686038971, -0.04029202461242676, -0.029851378872990608, 0.04599902033805847, 0.023428017273545265, 0.006583663169294596, 0.04013625904917717, 0.01765396073460579, 0.04442708194255829, 0.0015241526998579502, 0.06908463686704636, 0.043194398283958435, -0.04542126506567001, 0.022009411826729774, -0.02183394692838192, -0.06562420725822449, 0.015548361465334892, 0.0008103599539026618, 0.030700236558914185, -0.012628419324755669, -0.019950496032834053, -0.05526597797870636, -0.05531195551156998, -0.01912209391593933, 0.019030772149562836, -0.04707372933626175, -0.006919503211975098, -0.03355103358626366, 0.005690110847353935, -0.01515055913478136, 0.04101017490029335, 0.017605701461434364, -0.03764830902218819, -0.026938943192362785, -0.05422895774245262, 0.0031153331510722637, 0.025773389264941216, -0.047994665801525116, 0.0058416943065822124, 0.002283394103869796, -0.029929257929325104, -0.025582803413271904, -0.005375527776777744, 0.0027956627309322357, -0.01974755898118019, 0.05653128772974014, -0.010350222699344158, 0.04777173325419426, 0.02823648974299431, 0.009541381150484085, 0.03433617949485779, 0.016954071819782257, 0.00708445068448782, -0.02079789899289608, -0.020540960133075714, 0.0409056730568409, -0.023025741800665855, 0.030695505440235138, -0.06390929222106934, -0.02639348804950714, -0.027926241979002953, -0.06104383245110512, 0.05743178725242615, 0.03204384818673134, 0.054100073873996735, -0.00561364134773612, -0.036597784608602524, -0.020906684920191765, 0.022606579586863518, -0.023591281846165657, 0.0183071531355381, -0.07872510701417923, -0.00355973606929183, 0.016974495723843575, -0.0045520830899477005, -0.0007624341524206102, -0.002372755901888013, 0.08776924759149551, 0.05567297711968422, 0.06750057637691498, -0.03259798884391785, 0.008897720836102962, -0.04792694002389908, -0.011076017282903194, -0.0006777638918720186, 0.04644065722823143, -0.008062395267188549, 0.005807006265968084, -0.017179084941744804, 0.011844426393508911, -0.03592080995440483, 0.028830556198954582, 0.02316477708518505, -0.005353646352887154, -0.01795252040028572, 0.0354187898337841, 0.04079361632466316, -0.011173572391271591, -0.012354523874819279, 0.05860719084739685, -0.023317711427807808, -0.01425626128911972, -0.04370765760540962, 0.0008874593186192214, -0.00808184128254652, 0.02694946527481079, 0.02435019239783287, -0.03140385076403618, 0.06549735367298126, -0.03751447796821594, -0.02829829230904579, 0.02411966770887375, -0.011401540599763393, -0.03927396237850189, -0.060239072889089584, 0.0014328709803521633, 0.003869476728141308, 0.007071701809763908, 0.028101515024900436, -0.06143660470843315, -0.008289079181849957, -0.024991801008582115, 0.05816648155450821, 0.03801687806844711, -0.011980945244431496, -0.0003948838566429913, -0.005556915421038866, 0.09221052378416061, -0.0034824959002435207, 0.047806400805711746, -0.013981841504573822, -0.0056235892698168755, 0.0005364284734241664, 0.02041112631559372, -0.04454419016838074, 0.016023222357034683, -0.0073334393091499805, 0.034757256507873535, 0.01670372113585472, -0.03760629519820213, 0.009612585417926311, 0.0372653603553772, 0.021287672221660614, 0.0028754489030689, 0.006363736931234598, 0.012966450303792953, 0.05899253115057945, -0.010806414298713207, -0.04107634350657463, -0.011805053800344467, 0.03058583103120327, -0.017984023317694664, 0.01687583141028881, -0.01773982122540474, 0.015310517512261868, 0.0007953172316774726, 0.002361052669584751, -0.06892004609107971, 0.00417428370565176, 0.016956152394413948, 0.03627578169107437, 0.006719155702739954, -0.01983601786196232, 0.03049897775053978, -0.012078989297151566, 0.041560493409633636, 0.04668532311916351, 0.008584155701100826, 0.06371957063674927, 0.046365294605493546, 0.013126268051564693, -0.00007422250928357244, -0.015694472938776016, 0.04175547882914543, 0.0006403570878319442, -0.004263994283974171, -0.045952800661325455, 0.0009149085963144898, -0.005585246253758669, 0.023499710485339165, 0.025032445788383484, 0.04275042936205864, -0.015574001707136631, -0.0026545145083218813, 0.05069940909743309, -0.013335881754755974, 0.018293477594852448, -0.014333114959299564, -0.002894620643928647, -0.025185296311974525, 0.010239201597869396, 0.012706613168120384, 0.016073891893029213, -0.019229087978601456, -0.030593635514378548, -0.004705886822193861, 0.0015434061642736197, -0.013424556702375412, -0.023700160905718803, 0.016414908692240715, 0.014770839363336563, -0.04962944984436035, 0.026800228282809258, 0.006338643841445446, 0.008372114971280098, -0.03897083178162575, -0.0031205997802317142, 0.06846072524785995, -0.014431225135922432, 0.06403548270463943, 0.0637659803032875, -0.009511753916740417, 0.02227424457669258, 0.010229561477899551, -0.010368875227868557, 0.012958252802491188, 0.034684352576732635, -0.0364823043346405, 0.08248349279165268, -0.032895784825086594, -0.005579466465860605, -0.026242373511195183, 0.016774985939264297, -0.004725687205791473, 0.1466122418642044, 0.004187112674117088, 0.028910495340824127, 0.03686273843050003, 0.043289896100759506, -0.041743870824575424, -0.031259164214134216, -0.02127913385629654, 0.023354843258857727, 0.021585721522569656, 0.02402430772781372, -0.005651833023875952, -0.03130408748984337, -0.013315114192664623, 0.002068382455036044, -0.03560677915811539, -0.016666999086737633, 0.006847716402262449, -0.010873526334762573, 0.02640089951455593, 0.010105572640895844, 0.03715784102678299, -0.03862306848168373, -0.02050325833261013, 0.004267178010195494, -0.06964989006519318, 0.020844290032982826, 0.012419911101460457, -0.06809322535991669, 0.03151588514447212, -0.021669790148735046, -0.005342953372746706, -0.0348714180290699, -0.031555306166410446, -0.03566622734069824, -0.05464112386107445, 0.005579328164458275, 0.0029861072544008493, -0.018706245347857475, 0.0034983742516487837, -0.03530994430184364, 0.019109107553958893, -0.019997691735625267, -0.02849692665040493, 0.004819647874683142, -0.07034299522638321, 0.045724548399448395, 0.021452778950333595, 0.007895044982433319, 0.07352342456579208, 0.05215327441692352, 0.0025813367683440447, -0.017374513670802116, 0.0016494713490828872, 0.000576135003939271, -0.03038194216787815, -0.02207919955253601, 0.06945381313562393, 0.01996939815580845, 0.029528889805078506, -0.008963966742157936, -0.021256867796182632, 0.004381096921861172, 0.01135852187871933, -0.001944083720445633, -0.023460691794753075, -0.010542337782680988, 0.010458651930093765, -0.034902021288871765, 0.01860523782670498, 0.07256069779396057, 0.004421685356646776, 0.022185059264302254, -0.038721174001693726, -0.01858198083937168, -0.04377752169966698, 0.030609875917434692, -0.0015588582027703524, -0.019502714276313782, -0.0672118216753006, 0.031171292066574097, 0.04220452532172203, -0.025331370532512665, -0.08025945723056793, 0.011607850901782513, -0.0017925046849995852, 0.024750204756855965, -0.019641054794192314, 0.07905197888612747, 0.05336790904402733, 0.021394427865743637, -0.011426850222051144, -0.056227486580610275, -0.046662699431180954, -0.018498236313462257, -0.07822762429714203, -0.035950515419244766, -0.0023047064896672964, -0.0016544266836717725, 0.055487100034952164, -0.0020724365022033453, 0.008395739831030369, 0.03418433666229248, -0.01818518526852131, 0.04500774294137955, 0.015086946077644825, 0.0025128889828920364, 0.005975694395601749, 0.018340017646551132, -0.006978165823966265, 0.021945267915725708, -0.013503802008926868, 0.03403486683964729, 0.040070295333862305, 0.0268498994410038, -0.01180283259600401, 0.0018680411158129573, 0.027703996747732162, 0.01853097975254059, -0.010908646509051323, 0.008137221448123455, 0.061144180595874786, 0.006773628294467926, 0.03283039107918739, 0.06268419325351715, -0.007916929200291634, 0.0007642501732334495, 0.01026683859527111, 0.0014303867937996984, -0.02683856524527073, -0.021130075678229332, -0.04355490580201149, 0.034620512276887894, 0.03549279645085335, 0.004749697633087635, 0.0035436698235571384, -0.026539461687207222, -0.02591679058969021, 0.013628561981022358, -0.0011012653121724725, -0.0009969774400815368, -0.001323551987297833, 0.06447265297174454, -0.09573084861040115, 0.03434419631958008, -0.007375803310424089, 0.027936119586229324, -0.004973509348928928, -0.02481979690492153, 0.020481547340750694, -0.028036464005708694, 0.015054842457175255, -0.0417134165763855, 0.04868067055940628, 0.00215866114012897, -0.02267647162079811, -0.011477385647594929, -0.0054001584649086, 0.015155292116105556, 0.009592227637767792, -0.013268417678773403, -0.05072157084941864, 0.031863678246736526, 0.018268270418047905, -0.018898140639066696, 0.028612464666366577, -0.034663133323192596, 0.0010849448153749108, -0.019239915534853935, 0.0406571589410305, -0.017236866056919098, -0.08515255153179169, 0.0018131694523617625, 0.008961309678852558, 0.00019407461513765156, -0.03385550528764725, 0.026616171002388, -0.03584495186805725, -0.01906527206301689, -0.04821789264678955, 0.06445295363664627, 0.000027648871764540672, 0.007760722655802965, -0.014367911964654922, 0.01647309772670269, 0.027486082166433334, -0.03034445457160473, 0.012961209751665592, 0.05079208314418793, -0.02160375937819481, -0.030113887041807175, 0.040997471660375595, -0.03068840689957142, 0.009296282194554806, 0.021110132336616516, 0.001633589738048613, -0.01011352613568306, -0.007719442248344421, -0.03505424037575722, -0.043373871594667435, -0.04690169915556908, 0.008802243508398533, -0.039788562804460526, 0.02171122469007969, 0.042738255113363266, 0.01672135479748249, -0.04071962088346481, -0.001301362062804401, 0.06027546525001526, -0.06529592722654343, -0.02598205953836441, -0.016659002751111984, -0.009517092257738113, -0.013775091618299484, 0.0019167009741067886, 0.04154936969280243, -0.07585951685905457, 0.03532404825091362, -0.04753522947430611, 0.0011427559657022357, -0.017810873687267303, -0.047614045441150665, 0.026806671172380447, 0.045788053423166275, 0.02163802459836006, 0.0031874480191618204, -0.0011136919492855668, 0.017026767134666443, 0.009735886938869953, 0.020522894337773323, 0.0027677014004439116, -0.005327115301042795, -0.012816179543733597, -0.05482557788491249, -0.025516033172607422, -0.028558019548654556, 0.039130955934524536, 0.01171429455280304, -0.059073928743600845, -0.04287000745534897, 0.025134189054369926, 0.0544404461979866, 0.023446617648005486, 0.046217747032642365, 0.05322285369038582, -0.029486991465091705, -0.04211213439702988, -0.008538942784070969, 0.026846803724765778, 0.06956126540899277, 0.022797301411628723, -0.05754827708005905, 0.004967921879142523, 0.0003371836501173675, 0.04659394174814224, -0.0297530610114336, -0.007979707792401314, 0.012335723266005516, 0.02307705767452717, -0.014116907492280006, 0.014053506776690483, 0.0233016274869442, -0.024775220081210136, 0.017250685021281242, 0.07684977352619171, 0.0278897974640131, 0.03544669598340988, -0.005631919484585524, 0.041275739669799805, 0.022621626034379005, -0.004706565756350756, -0.012274249456822872, 0.0222470723092556, 0.011857097037136555, 0.012606560252606869, -0.016040248796343803, 0.024843746796250343, 0.0004884222289547324, -0.0031329914927482605, -0.03778717294335365, 0.013362737372517586, -0.03876418620347977, 0.07025093585252762, 0.026455558836460114, -0.020600851625204086, 0.029121272265911102, 0.047180138528347015, 0.041110824793577194, 0.03644575551152229, -0.04447612538933754, -0.00998947024345398, -0.026232196018099785, 0.03186870738863945, 0.02496780827641487, -0.0020558065734803677, 0.0786057636141777, -0.026061853393912315, 0.000866660033352673, 0.014901173301041126, -0.025141889229416847, -0.03378959372639656, 0.06917019933462143, -0.029174676164984703, 0.023547543212771416, -0.03907989338040352, 0.013164925388991833, -0.0542636513710022, 0.009591826237738132, 0.04178526625037193, 0.021850086748600006, -0.02618698962032795, 0.03389845788478851, 0.010352366603910923, 0.029280098155140877, -0.01778525672852993, -0.00202561030164361, 0.049892671406269073, 0.022226516157388687, 0.025192586705088615, -0.005198589060455561, 0.0052794842049479485, -0.02510019950568676, 0.03885439783334732, -0.011510306969285011, -0.0005105197196826339, 0.04406324028968811, 0.04423847794532776, -0.09410391747951508, -0.04882262647151947, 0.004202693235129118, 0.01997871696949005, -0.010598277673125267, 0.014714785851538181, 0.03308286517858505, -0.014103210531175137, -0.031248748302459717, 0.006456341128796339, 0.010616559535264969, -0.05502260848879814, -0.048075199127197266, -0.025670617818832397, 0.021787017583847046, 0.01706656999886036, 0.01395771186798811, 0.032414134591817856, -0.02654362842440605, 0.0006936140707693994, 0.011184707283973694, -0.04221685975790024, 0.010835032910108566 ]
Pour l'application des dispositions du 5° du II de l'article 1407 du code général des impôts, les organismes autres que les centres régionaux des oeuvres universitaires et scolaires doivent adresser aux services des impôts du lieu de situation de la résidence un imprimé conforme au modèle établi par l'administration (1) permettant de justifier que les logements sont mis à la disposition des étudiants dans des conditions financières et d'occupation analogues à celles retenues par les centres régionaux des oeuvres universitaires et scolaires. L'organisme doit ainsi justifier par la production des tarifs pratiqués, des critères d'attribution des logements, du règlement intérieur de la résidence, du ou des contrat (s) type (s) de location ou d'hébergement et de tout autre document édité par l'organisme que : 1° Les tarifs de location avant imputation de l'allocation de logement sociale ou de l'aide personnalisée au logement prévues à l'article L. 821-1 du code de la construction et de l'habitation n'excèdent pas de 10 % ceux pratiqués par les centres régionaux des oeuvres universitaires et scolaires ; 2° La résidence n'est occupée que par des étudiants inscrits dans l'un des établissements suivants agréés au régime de sécurité sociale des étudiants : établissements d'enseignement supérieur, écoles techniques supérieures, grandes écoles et classes du second degré préparatoires à ces écoles ; 3° L'admission dans la résidence doit concerner en priorité les étudiants bénéficiaires d'une bourse d'enseignement supérieur sur critères sociaux attribuée dans les conditions prévues chaque année par circulaire du ministre chargé de l'enseignement supérieur en application du décret du 9 janvier 1925 portant attribution de bourses aux étudiants et élèves des établissements d'enseignement supérieur et du décret n° 54-544 du 26 mai 1954 modifié relatif aux bourses d'enseignement supérieur ; 4° La résidence doit être ouverte à tous les étudiants quel que soit l'établissement mentionné au 2° dans lequel ils poursuivent leurs études ; 5° L'occupation du logement est soumise au respect d'un règlement intérieur de la résidence.
Code général des impôts, annexe iii
322 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038929122
2019-09-01 00:00:00
bacb0868d5adc2ffbc1e295fc3feafd17f5782b1087c8437f01a045696032b59
[ -0.09929172694683075, 0.007797808852046728, -0.04461238160729408, 0.03032710589468479, -0.032402485609054565, -0.018834300339221954, -0.01838916353881359, 0.045704372227191925, 0.013275573030114174, -0.04942288249731064, -0.03340648114681244, -0.02797595225274563, -0.02195259928703308, 0.042517922818660736, -0.09778639674186707, 0.0543091706931591, 0.06348937004804611, 0.09563077241182327, -0.0511358343064785, -0.021255142986774445, 0.02387733943760395, 0.05305224657058716, 0.010436829179525375, 0.013916932977735996, -0.006768642924726009, 0.07064011693000793, 0.02753213793039322, -0.05423404648900032, -0.03450607508420944, 0.04858744889497757, -0.012530704960227013, -0.008470266126096249, 0.008521432988345623, 0.007199673447757959, 0.07124481350183487, -0.00792436022311449, -0.01408118661493063, 0.050070762634277344, 0.010309316217899323, -0.0003516213328111917, 0.02330237440764904, 0.015294495970010757, 0.08304008841514587, 0.07044321298599243, -0.015725186094641685, 0.058824826031923294, 0.032307758927345276, 0.0017102282727137208, -0.07687655091285706, 0.03938675671815872, 0.011842358857393265, 0.015516036190092564, 0.0096394382417202, 0.027150768786668777, 0.0034418965224176645, 0.04288855567574501, -0.0714757889509201, 0.042548682540655136, 0.07986953109502792, -0.00892329029738903, 0.016003383323550224, -0.0017835187027230859, -0.0008813957101665437, 0.06473531574010849, 0.006611025892198086, 0.046034008264541626, 0.013839216902852058, -0.046653877943754196, 0.08307972550392151, 0.01893570087850094, 0.004575518891215324, 0.027866318821907043, 0.044359300285577774, -0.01228361390531063, 0.0641973465681076, 0.04176747053861618, -0.05345079302787781, 0.02700015902519226, -0.005371059291064739, -0.01694664917886257, 0.007434022147208452, -0.01065660547465086, 0.09985306859016418, -0.01576366275548935, -0.022760404273867607, -0.012225079350173473, -0.03817059099674225, -0.03418190777301788, -0.03145969659090042, -0.025494631379842758, -0.023835940286517143, 0.05349240079522133, -0.05242857709527016, 0.01918005384504795, -0.01460297405719757, 0.037448905408382416, -0.023344047367572784, -0.0015601101331412792, 0.062425725162029266, 0.020609764382243156, 0.004317059647291899, 0.010960095562040806, 0.057594943791627884, -0.03705761209130287, 0.05635557696223259, -0.03352236747741699, 0.020293444395065308, -0.03239841386675835, 0.0007287099142558873, 0.027098145335912704, -0.023985784500837326, 0.017894316464662552, -0.018450260162353516, 0.01698329858481884, -0.013677402399480343, 0.020136889070272446, 0.0018716331105679274, 0.01163832563906908, 0.04420860856771469, 0.06126681715250015, -0.006805831100791693, -0.0775948017835617, -0.01018376462161541, 0.013283265754580498, -0.08317616581916809, -0.005693331360816956, 0.02525765262544155, -0.004404135514050722, -0.02303778938949108, -0.0779198482632637, 0.062213461846113205, 0.043108370155096054, 0.04854755103588104, -0.028280476108193398, 0.04844895005226135, -0.023093419149518013, 0.010935962200164795, 0.028719790279865265, -0.014347353018820286, 0.005186969880014658, -0.08810766786336899, 0.01790163479745388, -0.06238758563995361, 0.03173568844795227, 0.055452167987823486, 0.03704921156167984, -0.040908925235271454, -0.07333572208881378, 0.01409386657178402, 0.024920077994465828, 0.028457121923565865, 0.01769135892391205, -0.02429823949933052, -0.04176566004753113, 0.011481954716145992, 0.009879334829747677, -0.018091240897774696, 0.06797261536121368, -0.032725848257541656, -0.040802810341119766, -0.013650085777044296, 0.12633736431598663, 0.03583347797393799, 0.00798415020108223, 0.031838227063417435, -0.049144212156534195, 0.03161270171403885, 0.05420881137251854, -0.007561569567769766, 0.038459617644548416, -0.04424722492694855, 0.0002699992910493165, 0.018820563331246376, -0.014410029165446758, -0.02211686223745346, -0.005870855413377285, -0.03189963474869728, -0.039344675838947296, -0.017222855240106583, 0.11715571582317352, -0.003776659956201911, -0.07992274314165115, -0.014963200315833092, -0.06431247293949127, 0.004898549523204565, 0.009798132814466953, -0.023350678384304047, -0.030187638476490974, -0.06386876851320267, 0.017066791653633118, -0.02407863736152649, 0.0013859854079782963, -0.0755346268415451, 0.019061367958784103, 0.04086000472307205, -0.0014230216620489955, -0.06345390528440475, 0.09903755784034729, -0.01541617326438427, 0.023897968232631683, 0.01845519244670868, 0.0022571247536689043, -0.0016161182429641485, 0.019545165821909904, -0.007643010932952166, 0.020581504330039024, 0.013847608119249344, 0.031740929931402206, -0.034230541437864304, 0.0297817625105381, -0.0214287880808115, -0.014352227561175823, -0.012195775285363197, 0.048164304345846176, 0.0017277555307373405, -0.04330873861908913, -0.002444456797093153, 0.01132616214454174, 0.03696270287036896, -0.0474168136715889, -0.0015498733846470714, -0.00912738312035799, -0.00682129617780447, -0.0537882037460804, 0.05661465972661972, 0.0054168920032680035, -0.01562541536986828, 0.028743967413902283, 0.004296163562685251, 0.03910055384039879, 0.0238976888358593, 0.00010634456702973694, -0.009959252551198006, -0.059149641543626785, 0.023418089374899864, -0.04752732440829277, -0.03172061964869499, 0.06444762647151947, -0.06002257764339447, -0.00751666072756052, 0.02942821942269802, -0.013559525832533836, -0.0007162948604673147, -0.0076612127013504505, 0.06915000081062317, -0.02311013452708721, 0.005851335823535919, -0.0112915663048625, -0.019878191873431206, 0.0117588359862566, -0.02916400507092476, 0.0006887756753712893, -0.03478226065635681, 0.044714901596307755, -0.026162752881646156, -0.060735080391168594, 0.03126240521669388, -0.02649533934891224, 0.036448244005441666, -0.04767151549458504, -0.05274749919772148, 0.0015830054180696607, -0.004860390443354845, 0.03818204998970032, 0.009450273588299751, -0.0810188502073288, -0.023446254432201385, 0.02067604660987854, 0.009904801845550537, 0.029972318559885025, -0.06300587207078934, 0.051586564630270004, 0.026900848373770714, 0.04507814720273018, -0.045770615339279175, -0.01463402807712555, -0.022460034117102623, -0.013489369302988052, -0.06354568898677826, 0.037002116441726685, -0.008829236030578613, 0.026548372581601143, -0.0377717986702919, -0.05607989802956581, 0.013608354143798351, 0.023484982550144196, 0.033011019229888916, 0.005238435696810484, 0.0024922476150095463, -0.00029239695868454874, 0.01442311517894268, -0.012644403614103794, -0.019063623622059822, 0.0334978923201561, -0.013020548038184643, 0.036337319761514664, -0.034671612083911896, 0.01722615957260132, 0.04055548831820488, -0.002118943724781275, 0.008966760709881783, 0.0022695790976285934, -0.023960933089256287, -0.01793675497174263, 0.002259752945974469, 0.003329396015033126, 0.006514151580631733, -0.01023961789906025, -0.03704053536057472, 0.017210835590958595, -0.05595739185810089, 0.009699326008558273, 0.013120549730956554, -0.056782569736242294, -0.016713866963982582, -0.00015840692503843457, 0.04796196147799492, 0.06569495797157288, -0.023065170273184776, -0.05726270750164986, 0.027655838057398796, 0.060926612466573715, 0.015593037009239197, 0.0022967506665736437, 0.029814423993229866, -0.018344447016716003, -0.011145162396132946, -0.014470678754150867, -0.01741575449705124, 0.0020074942149221897, -0.0032096465583890676, 0.01488201878964901, 0.030751395970582962, -0.057420454919338226, 0.028559284284710884, 0.0316702239215374, 0.04489943012595177, 0.000023759308533044532, 0.018123263493180275, 0.06455124169588089, 0.012812352739274502, -0.025589054450392723, -0.07016334682703018, -0.017023412510752678, -0.01366005651652813, 0.001494439784437418, 0.037761617451906204, 0.009109375067055225, 0.01745389774441719, -0.005331134423613548, 0.03731061518192291, -0.036604687571525574, -0.00354541908018291, 0.0294002965092659, 0.054297883063554764, -0.01393679529428482, -0.02683628350496292, 0.01717442274093628, -0.031415339559316635, 0.06140565127134323, 0.013896009884774685, -0.02961140125989914, 0.04369061067700386, 0.02422545850276947, 0.003797092940658331, -0.04535278305411339, 0.006669286172837019, 0.011781620793044567, 0.0077423579059541225, 0.012057838030159473, 0.006702722515910864, 0.019935481250286102, -0.015521564520895481, 0.0580211877822876, -0.011323999613523483, 0.044691067188978195, 0.014560096897184849, 0.005352878477424383, 0.0044991555623710155, 0.02074175886809826, -0.0015793751226738095, -0.03617435321211815, 0.046688467264175415, 0.01839008741080761, 0.032633524388074875, 0.047559384256601334, 0.05066956207156181, 0.005446343217045069, -0.028568506240844727, 0.030793653801083565, -0.03686939552426338, -0.03102673776447773, 0.019135629758238792, 0.002230306388810277, 0.05748885124921799, -0.021336348727345467, 0.02983906865119934, -0.0012182717910036445, 0.008148369379341602, -0.014875111170113087, -0.031208056956529617, -0.049079958349466324, 0.027779636904597282, -0.039282672107219696, 0.03885998949408531, 0.04867921397089958, 0.07178077101707458, -0.028846152126789093, 0.024224191904067993, 0.0253907460719347, 0.005754969082772732, 0.012790720909833908, 0.08015911281108856, -0.0592128150165081, 0.018923668190836906, 0.04896904155611992, 0.018821394070982933, -0.002096738200634718, 0.142476886510849, 0.0022548187989741564, 0.01523484755307436, -0.01321080420166254, -0.00068443245254457, -0.043046098202466965, -0.022453548386693, -0.05187039077281952, 0.051530275493860245, -0.020928582176566124, -0.00023719025193713605, -0.02403806522488594, -0.021303489804267883, 0.03903087601065636, -0.016421550884842873, -0.03505693003535271, -0.012957984581589699, -0.010097583755850792, -0.012152247130870819, -0.014595982618629932, 0.021365182474255562, 0.01532514113932848, -0.0465087816119194, -0.021953970193862915, 0.00006153432332212105, -0.11900710314512253, 0.01101703941822052, -0.0212002731859684, -0.002829123055562377, 0.05770832300186157, 0.0018612570129334927, 0.06695245206356049, -0.023466287180781364, 0.009111256338655949, 0.004369645845144987, -0.012737693265080452, 0.012026272714138031, -0.018659278750419617, -0.03523481637239456, -0.006202769000083208, -0.017912758514285088, -0.05931488797068596, -0.013878759928047657, -0.01552219782024622, 0.020566588267683983, -0.05643346533179283, 0.043522369116544724, 0.02326068840920925, 0.0563993901014328, 0.0383857786655426, 0.0308981966227293, 0.00748393265530467, -0.008984891697764397, -0.010316172614693642, 0.03771232068538666, 0.03522972762584686, -0.01933888904750347, 0.02545846626162529, 0.02485285885632038, -0.024281200021505356, 0.06488965451717377, 0.03002195432782173, -0.04146949201822281, 0.016221290454268456, -0.0008179094875231385, 0.04750769957900047, -0.04488948732614517, 0.03511098027229309, -0.08554855734109879, -0.04274684935808182, 0.021607082337141037, -0.03466985374689102, 0.027327608317136765, 0.030046449974179268, -0.04543361812829971, -0.032053928822278976, 0.018294859677553177, 0.02755167707800865, 0.015430298633873463, -0.061711590737104416, -0.010878601111471653, 0.01639719121158123, -0.03109406866133213, -0.05261218920350075, 0.01147873792797327, 0.025249673053622246, -0.014863980002701283, -0.04218963161110878, 0.076072558760643, 0.016243817284703255, 0.035763539373874664, 0.012213602662086487, -0.042134568095207214, 0.018325190991163254, -0.03286684677004814, -0.042262885719537735, 0.025621792301535606, -0.029640240594744682, -0.04345567896962166, 0.06740829348564148, 0.0018639137269929051, 0.023623941466212273, 0.02156694605946541, 0.01923368312418461, 0.06020572409033775, 0.029106473550200462, 0.02812371589243412, -0.029194284230470657, -0.0011336723109707236, 0.025212273001670837, 0.02222619391977787, -0.008053776808083057, 0.06690143793821335, -0.005617532413452864, 0.02908555418252945, -0.014263984747231007, -0.019893648102879524, -0.004236409440636635, 0.06643486022949219, 0.0685456320643425, 0.01671580784022808, -0.005707378499209881, -0.025935225188732147, -0.0225995946675539, -0.001806116895750165, 0.02486126497387886, 0.012209023348987103, 0.011609933339059353, -0.007580784615129232, -0.034983113408088684, -0.027158256620168686, -0.02005120925605297, -0.07222488522529602, -0.017780128866434097, 0.04490967467427254, -0.055789366364479065, -0.005829222965985537, -0.0113535076379776, 0.0552973635494709, -0.0464911051094532, -0.028705790638923645, 0.012787450104951859, 0.03293714299798012, 0.00786676350980997, -0.016036974266171455, -0.003304451936855912, 0.040783025324344635, -0.047637805342674255, -0.023837773129343987, -0.02041071094572544, -0.011719540692865849, -0.011293381452560425, -0.01923922635614872, 0.00902821496129036, 0.004077109973877668, -0.05511501058936119, -0.01831727847456932, 0.011968457140028477, -0.01939523220062256, -0.03179316222667694, -0.025703750550746918, -0.012068254873156548, -0.028428886085748672, -0.044101305305957794, -0.05692519620060921, 0.04306480288505554, 0.0012001272989436984, 0.001960247987881303, 0.021174633875489235, 0.107084721326828, -0.07320751249790192, -0.0051774391904473305, -0.056539393961429596, 0.03774873539805412, 0.01984596624970436, -0.01867082342505455, 0.0279231034219265, 0.005247103050351143, -0.007471834775060415, -0.009119602851569653, -0.03157178312540054, 0.0020829171407967806, -0.02195802517235279, -0.018658284097909927, 0.0017433569300919771, 0.011098295450210571, -0.04300307109951973, 0.07218032330274582, 0.04283324256539345, -0.03996111452579498, -0.030896317213773727, -0.0005500041879713535, 0.03498958796262741, -0.05008490011096001, 0.03629688173532486, -0.0038242237642407417, -0.011992337182164192, 0.009915321134030819, -0.005051585379987955, -0.10981418937444687, -0.020358461886644363, -0.0022073856089264154, -0.044132720679044724, -0.013315888121724129, 0.05205562710762024, 0.005064386874437332, 0.011434437707066536, 0.017156552523374557, 0.00041965293348766863, -0.007108056917786598, -0.044806573539972305, -0.03635217621922493, -0.03412362560629845, -0.019708653911948204, 0.01693974807858467, 0.0014542866265401244, 0.0257941335439682, -0.04339056462049484, 0.017772041261196136, -0.05082129314541817, -0.04516366869211197, 0.00249515101313591, -0.03851701691746712, 0.0012390989577397704, -0.03270220011472702, 0.011376190930604935, 0.04590527340769768, 0.032080598175525665, 0.025730786845088005, -0.0269303135573864, -0.014606681652367115, 0.041872113943099976, -0.0009881892474368215, -0.009648025035858154, -0.007100217044353485, 0.014213629998266697, -0.002738639945164323, -0.03687681257724762, -0.03975413367152214, -0.005623503588140011, 0.015623643063008785, 0.031794000416994095, 0.036514654755592346, 0.00938953086733818, 0.0320458859205246, -0.08314131200313568, -0.04129151627421379, 0.027457963675260544, 0.011096208356320858, 0.009781653992831707, 0.018423238769173622, 0.0025178049691021442, 0.0035952378530055285, 0.022389788180589676, 0.001965865259990096, 0.006913031451404095, -0.016202639788389206, 0.01653159409761429, 0.007899409160017967, 0.010748100467026234, -0.06995189189910889, 0.03386348858475685, 0.005646594800055027, 0.0024336366914212704, -0.04701358824968338, 0.03372170403599739, -0.025605227798223495, -0.015485424548387527, 0.026994090527296066, 0.018023421987891197, 0.00916434545069933, 0.007277056109160185, 0.01715627871453762, -0.017297131940722466, -0.01003568060696125, 0.02604047581553459, 0.02876449003815651, -0.015691382810473442, 0.06343676894903183, 0.021942859515547752, 0.06173758953809738, 0.03279906511306763, 0.06850124150514603, 0.0076818098314106464, -0.07142740488052368, -0.04462664574384689, 0.04712619632482529, -0.02403043583035469, 0.02688084915280342, -0.018420564010739326, 0.010011613368988037, 0.007661015726625919, 0.025996575132012367, 0.06257233768701553, 0.024164069443941116, 0.03598547726869583, -0.023564087226986885, -0.013522841967642307, 0.007092578336596489, 0.029953189194202423, -0.04133017361164093, 0.04878457263112068, -0.004793175496160984, 0.0368429571390152, -0.022877858951687813, 0.01643982343375683, -0.0032023433595895767, -0.0030233487486839294, -0.026490874588489532, 0.019637122750282288, -0.021613769233226776, -0.05855131894350052, -0.030155841261148453, 0.025801030918955803, -0.015285962261259556, -0.020104505121707916, 0.04189012199640274, -0.028601760044693947, 0.052696384489536285, -0.04326294735074043, -0.031830720603466034, -0.03974201902747154, 0.03027164377272129, -0.013410905376076698, 0.0242757610976696, 0.06399641931056976, -0.03787245601415634, -0.027552859857678413, 0.02091800607740879, 0.00891239196062088, -0.037009209394454956, -0.02535337395966053, -0.0900152251124382, 0.021574487909674644, -0.004034657962620258, 0.005723621230572462, 0.06094527244567871, -0.007658901158720255, -0.05899815261363983, -0.01594814658164978, -0.06691379100084305, -0.0034311190247535706, -0.029802830889821053, -0.050697099417448044, 0.051220398396253586, -0.03639550879597664, -0.019205376505851746, -0.06238709017634392, 0.027758002281188965, -0.00260498421266675 ]
L'imprimé mentionné au premier alinéa de l'article 322 ter , accompagné des pièces justificatives, doit être produit avant le 1er mars de la première année au titre de laquelle les dispositions du 5° du II de l'article 1407 du code général des impôts sont applicables. En cas de modification apportée aux modalités financières et d'occupation des logements par les étudiants, l'organisme doit produire cet imprimé, accompagné des pièces justificatives, avant le 1er mars de l'année suivant ce changement.
Code général des impôts, annexe iii
322 quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299349
2003-01-01 00:00:00
66b6ab53674b51b0e092014c2894810c8cc5003a12d7219ceba785e25cd572ed
[ -0.03745106980204582, 0.06347555667161942, -0.04638843983411789, 0.023395797237753868, -0.07838927209377289, -0.011736489832401276, -0.07068140059709549, 0.04528680443763733, 0.06918661296367645, -0.06464660167694092, -0.07253052294254303, -0.004518958739936352, -0.05931220203638077, 0.04461798444390297, -0.0700744017958641, 0.017862631008028984, 0.08713042736053467, 0.06180870532989502, 0.04067598283290863, -0.012316329404711723, 0.040725693106651306, 0.006986142601817846, -0.00442514568567276, 0.011999637819826603, -0.001974518410861492, 0.041052453219890594, 0.006052064243704081, -0.04664565622806549, -0.026022182777523994, 0.09452163428068161, -0.07803766429424286, -0.013835685327649117, 0.04508437216281891, 0.033610083162784576, 0.08254486322402954, -0.026699179783463478, -0.0022566698025912046, 0.019712666049599648, 0.06619146466255188, -0.02129022590816021, 0.05552060529589653, -0.009517599828541279, 0.003434016602113843, 0.005694791674613953, -0.056482404470443726, 0.02029617875814438, 0.025601163506507874, 0.09299606829881668, -0.016439754515886307, 0.04504192993044853, -0.005070611834526062, -0.023304643109440804, 0.01881643570959568, -0.00738709419965744, 0.01061201374977827, 0.03424494341015816, -0.0640055388212204, 0.059817325323820114, 0.07489672303199768, 0.017734505236148834, 0.008427373133599758, -0.0008752529392950237, -0.034981902688741684, 0.022410916164517403, -0.030580444261431694, 0.043149303644895554, 0.03289750590920448, -0.0030385374557226896, 0.10707879066467285, 0.028753085061907768, 0.0082668736577034, 0.051416996866464615, 0.02149028703570366, -0.01574520580470562, 0.08456499129533768, 0.07754205167293549, -0.0442156083881855, -0.007694312371313572, -0.018849031999707222, -0.012884541414678097, -0.0027159424498677254, -0.022992316633462906, 0.08929180353879929, -0.03808778524398804, -0.016710156574845314, -0.05168900266289711, -0.015563253313302994, 0.025376971811056137, 0.008695810101926327, 0.037094276398420334, -0.024450169876217842, 0.04614005982875824, -0.04406691715121269, 0.005054104141891003, 0.032764166593551636, 0.07230552285909653, 0.007619077805429697, 0.04440368711948395, 0.10140082240104675, -0.0061188628897070885, -0.02050100266933441, 0.053327884525060654, 0.00879113283008337, 0.06104514002799988, -0.0027898901607841253, -0.018552079796791077, 0.05198219045996666, -0.012062488123774529, -0.048774782568216324, 0.04033200070261955, -0.0018149479292333126, -0.012115176767110825, -0.07117922604084015, -0.032437194138765335, 0.008717323653399944, 0.023292716592550278, -0.038944438099861145, -0.027363769710063934, 0.027481235563755035, 0.062322113662958145, -0.04690221697092056, -0.031814102083444595, -0.020059866830706596, -0.0435454361140728, -0.09388171881437302, -0.014130771160125732, 0.007328041363507509, -0.0679033026099205, -0.022758733481168747, -0.06893742829561234, 0.0075708250515162945, 0.006825692020356655, 0.031822510063648224, -0.04106477275490761, 0.028235875070095062, -0.049866557121276855, -0.022970089688897133, 0.014505146071314812, 0.03323933482170105, 0.03322218358516693, -0.05308133363723755, 0.01248113065958023, -0.07630208134651184, 0.03759104758501053, 0.047144945710897446, 0.03413129597902298, -0.07650687545537949, -0.016193103045225143, 0.026212850585579872, 0.018044399097561836, -0.019155530259013176, 0.010418652556836605, 0.04964696243405342, -0.009206881746649742, 0.020809074863791466, 0.04493316262960434, -0.028751203790307045, 0.056489381939172745, -0.019762486219406128, -0.04653371497988701, -0.005393845960497856, 0.11578802019357681, -0.011072714813053608, -0.02074478380382061, -0.030794471502304077, -0.04215265065431595, 0.004330658353865147, 0.025499681010842323, 0.014513061381876469, -0.001024308381602168, -0.0759931281208992, 0.030498338863253593, 0.022194352000951767, -0.030083075165748596, -0.01548239216208458, 0.014058609493076801, -0.011847696267068386, -0.04130956530570984, -0.01716267317533493, 0.1205311268568039, -0.03127299249172211, -0.08190257847309113, 0.0007831114926375449, -0.0338975228369236, 0.06513451039791107, -0.009314442984759808, -0.04824995994567871, 0.020010577514767647, -0.014999233186244965, -0.021959304809570312, -0.0179990753531456, -0.0010402464540675282, -0.06854915618896484, 0.044510599225759506, 0.024023493751883507, 0.003784952685236931, -0.06371599435806274, 0.06233501061797142, 0.01853405497968197, -0.04626777395606041, 0.012599329464137554, 0.018379608169198036, 0.010620982386171818, 0.007702304515987635, 0.004527648910880089, -0.024570481851696968, -0.04889832064509392, 0.002247573109343648, -0.030972683802247047, -0.0358881913125515, 0.02568388544023037, -0.006913519464433193, 0.02294144406914711, -0.00462360680103302, -0.04856717959046364, -0.018327437341213226, -0.048005636781454086, -0.023490287363529205, 0.027126671746373177, -0.05835191532969475, 0.0072316499426960945, 0.018127886578440666, -0.04842637479305267, -0.06326545029878616, 0.08244907110929489, 0.019567809998989105, -0.010562264360487461, -0.004440356977283955, -0.042806971818208694, -0.01238200068473816, 0.02415861189365387, -0.04405593499541283, 0.025118544697761536, 0.009332156740128994, -0.004341662395745516, -0.01819928176701069, 0.019045354798436165, 0.018352020531892776, -0.03603091090917587, 0.03161722049117088, 0.02319134958088398, 0.0382070429623127, 0.01991385966539383, 0.012349666096270084, -0.033223025500774384, 0.0064504873007535934, -0.017108246684074402, -0.01677311398088932, -0.032198335975408554, 0.0456106998026371, -0.018698494881391525, 0.020381860435009003, -0.03701433166861534, 0.06280744820833206, -0.045815471559762955, -0.042122166603803635, 0.043998170644044876, 0.027247503399848938, 0.014784787781536579, -0.04026532545685768, -0.051483314484357834, -0.013909703120589256, -0.007248102221637964, 0.02960708923637867, 0.016639361158013344, -0.09366972744464874, -0.028908275067806244, 0.046722542494535446, -0.0007421197951771319, -0.024021007120609283, -0.061790645122528076, 0.05547071993350983, 0.008012683130800724, 0.016282152384519577, -0.08798551559448242, -0.0019751412328332663, -0.06476045399904251, -0.024980248883366585, -0.010710692964494228, 0.01999984122812748, -0.0029881864320486784, -0.013869456015527248, -0.0069733052514493465, -0.006809338461607695, 0.05023342743515968, 0.019762732088565826, 0.03261861950159073, 0.007818812504410744, 0.0019235655199736357, 0.007183290086686611, -0.00025303507572971284, 0.0001099305518437177, -0.029747944325208664, 0.0073372493498027325, 0.01609407179057598, 0.016849132254719734, -0.052966922521591187, 0.0346834659576416, 0.013150028884410858, 0.027628358453512192, -0.017154458910226822, 0.0058897328563034534, 0.031268417835235596, -0.01744774729013443, -0.015394584275782108, -0.011547903530299664, -0.005752942059189081, -0.0258347075432539, -0.025612076744437218, 0.04718437045812607, -0.013296819292008877, 0.015717903152108192, 0.023445244878530502, -0.05418873205780983, -0.03573581948876381, 0.021734576672315598, 0.06994644552469254, 0.03687287122011185, -0.024013156071305275, -0.022886021062731743, -0.002745951758697629, 0.10346032679080963, -0.0032965028658509254, 0.02667827345430851, -0.007577839773148298, -0.0109741585329175, -0.011836537159979343, 0.009945357218384743, -0.04092252627015114, -0.018189314752817154, 0.007917255163192749, 0.02417071722447872, 0.024590926244854927, -0.0806710422039032, 0.006593193393200636, 0.02973969466984272, 0.021744608879089355, -0.006996657699346542, -0.0031378238927572966, 0.05630318075418472, 0.01273004524409771, 0.02807970717549324, -0.07133252173662186, -0.025523807853460312, -0.008208458311855793, 0.007797453552484512, -0.0022940626367926598, 0.032872527837753296, -0.008140146732330322, -0.014983037486672401, 0.015539386309683323, -0.04062480852007866, 0.010570620186626911, 0.010939223691821098, 0.03556815907359123, -0.0029898537322878838, 0.003774745389819145, -0.0015501113375648856, 0.033923301845788956, 0.05468258634209633, 0.0434039868414402, -0.032115619629621506, 0.027389556169509888, 0.023344866931438446, 0.05838336795568466, 0.011280062608420849, -0.0053284913301467896, 0.02902085892856121, 0.002689843298867345, 0.03800824284553528, 0.015453808940947056, 0.0410517193377018, -0.009593979455530643, 0.050512801855802536, 0.009884238243103027, 0.039508942514657974, 0.0029560981784015894, -0.02374463900923729, 0.008246329613029957, 0.011150740087032318, 0.012836056761443615, -0.03537144884467125, 0.0011767029063776135, -0.05538837984204292, 0.025766095146536827, 0.03880930691957474, -0.010817769914865494, -0.011505932547152042, 0.000802882481366396, 0.020199814811348915, -0.012545298784971237, -0.04396854341030121, 0.016203608363866806, 0.014636149629950523, 0.020883098244667053, -0.014221749268472195, 0.025856811553239822, 0.017989659681916237, -0.019200580194592476, -0.02213050052523613, -0.0064130499958992004, -0.03880145400762558, 0.013065362349152565, 0.05562461540102959, 0.04654295742511749, 0.04365016892552376, -0.010211039334535599, -0.023613644763827324, 0.034687332808971405, 0.018395112827420235, -0.01601230353116989, -0.015008317306637764, 0.0653175562620163, -0.07487963140010834, 0.03186054900288582, 0.031028922647237778, 0.02270928956568241, 0.05570082366466522, 0.16129636764526367, 0.02784160152077675, 0.02557363174855709, 0.023240361362695694, 0.028639279305934906, -0.06319577991962433, -0.027506913989782333, -0.04137156531214714, 0.06097961962223053, -0.026679448783397675, 0.040567222982645035, 0.00590683426707983, -0.029774164780974388, 0.05369773879647255, -0.026114165782928467, -0.03200959414243698, -0.006967370398342609, -0.0013618931407108903, -0.015846706926822662, 0.02222656086087227, 0.03207741677761078, -0.00278464169241488, -0.0159772839397192, -0.04514698684215546, -0.011731915175914764, -0.06510041654109955, -0.017762528732419014, -0.011932985857129097, -0.03944145515561104, 0.04365215823054314, -0.0003676367341540754, 0.028919117525219917, -0.01236881036311388, 0.002963814651593566, -0.000686253362800926, -0.04977118596434593, 0.03747843950986862, -0.011636785231530666, -0.03000412881374359, 0.015306148678064346, -0.07854756712913513, -0.024877751246094704, -0.04749029129743576, -0.020756389945745468, 0.013371288776397705, -0.046977125108242035, -0.005381067283451557, 0.05965327471494675, 0.009168410673737526, 0.024228308349847794, 0.06269197165966034, 0.021825851872563362, -0.0020955062936991453, 0.002384026302024722, 0.014800363220274448, 0.05561034753918648, -0.032361648976802826, 0.041717614978551865, 0.030301101505756378, -0.0020881437230855227, 0.01585085690021515, 0.01428026333451271, -0.03984170779585838, 0.014071795158088207, 0.006024771835654974, 0.014891836792230606, -0.012948322109878063, 0.020688623189926147, -0.05578988790512085, -0.020733708515763283, 0.016413472592830658, 0.005717379041016102, 0.06569713354110718, -0.008811895735561848, -0.030708296224474907, -0.022345807403326035, 0.01937963254749775, 0.041090741753578186, -0.0017836575862020254, -0.03620404377579689, 0.02561037428677082, 0.01292904932051897, -0.033623434603214264, -0.024073109030723572, 0.029163096100091934, 0.017834538593888283, 0.04778585955500603, -0.0018119510496035218, 0.08884379267692566, 0.004994950722903013, 0.029322192072868347, 0.004767728038132191, -0.0346023291349411, -0.04333745688199997, 0.005110611207783222, -0.07408705353736877, -0.0022059425245970488, 0.004409898072481155, -0.033073704689741135, 0.06477139890193939, 0.008073071949183941, -0.014497191645205021, 0.04784323647618294, 0.0028494237922132015, 0.0833955630660057, 0.036367267370224, 0.006670632865279913, -0.04896683245897293, -0.03446367755532265, -0.021034574136137962, 0.014886769466102123, -0.02193027175962925, 0.035039208829402924, 0.011523318476974964, 0.01268067117780447, 0.010618429630994797, -0.01565428450703621, 0.019177058711647987, 0.02726789005100727, 0.08787275850772858, 0.018415436148643494, -0.0010973348980769515, -0.023037360981106758, -0.023362204432487488, 0.03319013863801956, 0.015586941502988338, -0.008736442774534225, 0.02295178547501564, -0.012547540478408337, -0.027454890310764313, -0.014568633399903774, -0.03891328349709511, -0.03693583235144615, 0.00299301790073514, 0.05111747607588768, 0.029895635321736336, -0.06224758177995682, -0.07782521843910217, 0.0882536768913269, -0.03660837188363075, -0.013443744741380215, 0.05497448146343231, 0.025653963908553123, -0.018057286739349365, 0.009521542116999626, 0.002745483536273241, 0.032610565423965454, -0.030300693586468697, 0.002931690774857998, -0.03450913727283478, -0.023989209905266762, -0.011332484893500805, -0.02054021880030632, -0.006845348980277777, -0.0011888332664966583, -0.01609875075519085, -0.024694053456187248, -0.015389887616038322, -0.011511147022247314, 0.006176650524139404, -0.045858047902584076, 0.0012753272894769907, -0.033209700137376785, -0.00887126475572586, -0.06894855201244354, 0.007631914224475622, 0.005427902098745108, -0.021531090140342712, -0.024235742166638374, 0.05255097895860672, -0.014958956278860569, -0.07666049897670746, 0.0007427462260238826, -0.0033567037899047136, 0.018566306680440903, -0.04929390549659729, 0.04677915573120117, -0.006873109377920628, -0.030452201142907143, -0.028647642582654953, -0.0015615500742569566, -0.018495671451091766, -0.014960709027945995, -0.025901371613144875, -0.0025353203527629375, 0.0032544208224862814, -0.028067192062735558, 0.04149482771754265, 0.02329370193183422, -0.04525064304471016, -0.044521696865558624, 0.0486324280500412, 0.013025895692408085, -0.018225587904453278, 0.03624293580651283, -0.004020543769001961, 0.028165694326162338, 0.011972663924098015, -0.024372322484850883, -0.027452366426587105, -0.07288016378879547, 0.02064952626824379, -0.03869346156716347, 0.022535627707839012, 0.02130918949842453, 0.019687311723828316, -0.03307250887155533, 0.01581396535038948, 0.026852261275053024, -0.03758300095796585, -0.05538202077150345, -0.03788139298558235, -0.036080729216337204, 0.006731447298079729, 0.01162974163889885, 0.00785752385854721, 0.02514054998755455, 0.00954168476164341, -0.010645478963851929, -0.00661130715161562, -0.0133972791954875, -0.04447006434202194, -0.024015961214900017, 0.031048370525240898, -0.04024459049105644, -0.03964255750179291, 0.01081968005746603, 0.009066840633749962, 0.015603737905621529, 0.0037863936740905046, -0.008235404267907143, 0.013383409008383751, -0.007856393232941628, -0.00917951762676239, -0.00026295558200217783, 0.02301010489463806, -0.011558784171938896, 0.03370407596230507, -0.03411472588777542, -0.00003113435741397552, 0.04291502386331558, -0.00935718696564436, 0.060613956302404404, 0.007219523191452026, 0.07636845111846924, -0.0668499618768692, -0.05110147222876549, -0.01666666939854622, 0.004087203182280064, 0.055179573595523834, 0.016797667369246483, -0.017228221520781517, 0.012413260526955128, 0.018295589834451675, 0.006917749065905809, -0.015312312170863152, -0.012527482584118843, 0.005881111137568951, 0.019008738920092583, 0.031805913895368576, -0.00759441452100873, 0.06045837700366974, -0.005851638037711382, 0.020452965050935745, 0.015158390626311302, 0.041960328817367554, -0.0037231524474918842, -0.019632501527667046, 0.023968810215592384, 0.00844645593315363, 0.024322563782334328, 0.015867188572883606, 0.02771650440990925, -0.007092509418725967, -0.016858281567692757, 0.0007194015779532492, 0.04222699627280235, -0.01296900026500225, -0.004163818899542093, 0.030042124912142754, 0.042156681418418884, -0.00714123947545886, 0.06922390311956406, 0.048380374908447266, -0.07031112909317017, 0.013979887589812279, 0.043188683688640594, -0.01774095930159092, 0.03534155711531639, -0.03611800819635391, 0.00023198996495921165, 0.004356533754616976, -0.014244437217712402, 0.006154515314847231, -0.022058816626667976, 0.052334848791360855, -0.012713740579783916, 0.03459079563617706, -0.025152215734124184, -0.0013287808978930116, 0.000779735273681581, 0.06861890852451324, -0.020080875605344772, 0.02600763738155365, -0.030391281470656395, -0.0016901189228519797, -0.028377102687954903, 0.010323439724743366, 0.008660656400024891, 0.020387431606650352, -0.019544653594493866, -0.022891530767083168, -0.03578019514679909, -0.015767227858304977, -0.07428213208913803, 0.004731515422463417, 0.03404020145535469, -0.03443143516778946, 0.018747277557849884, 0.0035680062137544155, -0.03698263317346573, -0.05819522589445114, 0.005907604470849037, -0.012277666479349136, -0.023141195997595787, 0.09091655164957047, -0.0253000408411026, -0.053648050874471664, 0.008800197392702103, -0.03067934326827526, -0.061382900923490524, 0.04863009974360466, -0.058898720890283585, 0.022227704524993896, -0.016812119632959366, -0.016838541254401207, 0.017052268609404564, -0.024272166192531586, -0.0005309850093908608, 0.014729385264217854, -0.04346657171845436, 0.0003816690878011286, 0.004845274146646261, -0.04958318546414375, 0.0740514025092125, -0.035817861557006836, -0.016675041988492012, -0.012265302240848541, -0.00987804401665926, 0.0088546983897686 ]
Pour l'application du 1° du II de l'article 1408 du code général des impôts , les établissements mentionnés aux I et II de l'article L. 313-12 du code de l'action sociale et des familles , ou leurs groupements, ne se livrant pas à une exploitation ou à des opérations à caractère lucratif adressent au service des impôts du lieu de situation des biens, avant le 1er mars de chaque année, une déclaration conforme au modèle établi par l'administration précisant au 1er janvier de l'année d'imposition la liste des locaux concernés, leur adresse et leurs caractéristiques.
Code général des impôts, annexe iii
322 quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042903960
2021-01-01 00:00:00
6522f9825f8052bbe910d433e057fae7184dcea5a8b83dbf7b5daeecad759407
[ -0.1003730371594429, 0.06963208317756653, -0.034417618066072464, 0.0637301504611969, -0.021791834384202957, -0.012650315649807453, -0.0033866511657834053, 0.014171094633638859, 0.03754305839538574, -0.03747953101992607, -0.07867290824651718, 0.028908733278512955, 0.015886414796113968, 0.006032967008650303, -0.10962487757205963, 0.024964144453406334, 0.08008722960948944, 0.05706769973039627, 0.007509267423301935, -0.0018387308809906244, 0.04258420690894127, -0.012573785148561, 0.03872999548912048, 0.05506527051329613, -0.038285475224256516, 0.056099142879247665, 0.038103293627500534, -0.06910043209791183, -0.02174089290201664, 0.008725814521312714, -0.03220713883638382, -0.030918831005692482, 0.006837614346295595, -0.006354819051921368, 0.024964438751339912, -0.0650295838713646, 0.03663140535354614, 0.011654753237962723, -0.02332248166203499, -0.04258445277810097, -0.001369963400065899, 0.00960929412394762, 0.007437640335410833, 0.014151902869343758, -0.04209670424461365, 0.023463264107704163, 0.004333906807005405, 0.03992807865142822, -0.065140500664711, 0.03282542526721954, 0.027789348736405373, -0.01325142290443182, -0.028280580416321754, 0.016714254394173622, 0.0209514033049345, 0.03706948831677437, -0.10180990397930145, 0.012078506872057915, 0.05528167262673378, -0.0062559316866099834, -0.01606808230280876, -0.0017788492841646075, -0.00996124092489481, 0.016318993642926216, -0.0018745088018476963, 0.008218369446694851, 0.02101888135075569, -0.028725771233439445, 0.15792661905288696, 0.039919011294841766, 0.01600596308708191, 0.09837907552719116, 0.032493483275175095, 0.05654769390821457, 0.027264652773737907, 0.06853511184453964, 0.004362382460385561, 0.017649725079536438, -0.027669470757246017, -0.001206674613058567, -0.03589697554707527, -0.03488563373684883, 0.10501129925251007, -0.029795005917549133, -0.03934498503804207, -0.0250236876308918, -0.051580265164375305, 0.017580710351467133, -0.007332966197282076, 0.054694049060344696, -0.03572458773851395, 0.037330977618694305, -0.042632412165403366, 0.03444889932870865, 0.017044102773070335, 0.05498042702674866, 0.013578400015830994, -0.002663478022441268, 0.07226134091615677, 0.0013381951721385121, -0.027281958609819412, 0.03156723827123642, 0.02430345118045807, 0.01608046516776085, -0.0010882312199100852, -0.0210866816341877, 0.02028045430779457, -0.01934516616165638, -0.02469998598098755, 0.007157284300774336, -0.03765718638896942, 0.00391464214771986, -0.0714891254901886, -0.044614680111408234, -0.02267402969300747, 0.0816500261425972, 0.03243381902575493, -0.04482630640268326, -0.014567635022103786, 0.03779631108045578, -0.054510463029146194, -0.02249775268137455, -0.013997080735862255, 0.014766310341656208, -0.10882920026779175, -0.04343736171722412, 0.0155043825507164, -0.0870373398065567, -0.03626888990402222, -0.01831861399114132, 0.03896293044090271, 0.054125141352415085, 0.03830781951546669, -0.04180077463388443, -0.013372748158872128, -0.019818197935819626, -0.0044468967244029045, 0.07091561704874039, -0.018747586756944656, 0.016899876296520233, -0.013991789892315865, 0.030361566692590714, -0.056323274970054626, -0.013785302639007568, -0.0020835360046476126, 0.019581865519285202, -0.008319742977619171, -0.05796893313527107, -0.03273172676563263, 0.02253294736146927, -0.05423072353005409, 0.017392802983522415, 0.004536079242825508, 0.021685287356376648, -0.005065491423010826, 0.006159378681331873, -0.049269020557403564, 0.046260710805654526, 0.012013656087219715, -0.040553223341703415, 0.024332456290721893, 0.04560447484254837, 0.028181608766317368, 0.026513095945119858, -0.041977137327194214, -0.024826688691973686, -0.025633178651332855, 0.05663665756583214, 0.03831402584910393, 0.008678432554006577, -0.05797247588634491, 0.018530000001192093, 0.047425270080566406, -0.019902531057596207, -0.002896071644499898, 0.039888329803943634, -0.02943064458668232, 0.01185852661728859, -0.04437189921736717, 0.10021740198135376, -0.016170429065823555, -0.07903940975666046, -0.03730989992618561, -0.017350343987345695, 0.036597754806280136, 0.022188296541571617, -0.06523659825325012, -0.047316133975982666, -0.015415861271321774, -0.07086513191461563, -0.006629284471273422, -0.04184193164110184, -0.06355036795139313, 0.04172129929065704, 0.049238044768571854, 0.004461278207600117, -0.012453270144760609, 0.06159201264381409, 0.07921911031007767, -0.0013231168268248439, 0.00926092080771923, 0.025260642170906067, 0.0048426114954054356, 0.00775342108681798, 0.022523783147335052, -0.0019994720350950956, -0.01771557331085205, 0.07141546905040741, -0.010884555988013744, -0.026615535840392113, -0.03358736261725426, 0.00579176377505064, 0.02420191839337349, 0.014931978657841682, -0.062489718198776245, -0.028881140053272247, -0.018952224403619766, -0.014737953431904316, -0.0413396954536438, -0.03572404012084007, -0.008819256909191608, 0.011278810910880566, 0.003722237888723612, -0.11431457102298737, 0.00676913745701313, 0.020443575456738472, -0.04146847128868103, 0.023443546146154404, -0.011154423467814922, -0.009620940312743187, -0.004139443393796682, -0.06346847116947174, -0.02419249899685383, -0.009408987127244473, -0.025476524606347084, -0.02925252541899681, 0.01697050966322422, 0.04253913462162018, 0.01119473110884428, 0.05028146505355835, 0.024813832715153694, -0.016026288270950317, 0.06876367330551147, 0.0023624945897608995, -0.0031303230207413435, -0.04463398456573486, -0.009969708509743214, 0.010705487802624702, 0.0022248602472245693, 0.029864322394132614, -0.044499482959508896, 0.03310779854655266, -0.02764267288148403, 0.006416767369955778, -0.03829720988869667, -0.04813699051737785, 0.06449811905622482, 0.014229156076908112, 0.02668069675564766, -0.03979936242103577, -0.03451981768012047, -0.006393661722540855, -0.009928900748491287, -0.011041049845516682, 0.01369613129645586, -0.08003078401088715, 0.040310993790626526, 0.009913665242493153, 0.00932846125215292, -0.00937678199261427, -0.031321726739406586, 0.05016622692346573, 0.006479885429143906, 0.06082826480269432, -0.05988659709692001, -0.026047714054584503, -0.055983033031225204, 0.013674726709723473, -0.011976822279393673, 0.06104273721575737, 0.036164507269859314, 0.02951722778379917, -0.007443130481988192, -0.024926647543907166, -0.004364511929452419, 0.0020227734930813313, 0.03324761986732483, 0.015368238091468811, 0.004491349216550589, 0.046798739582300186, 0.004857076331973076, -0.0262635238468647, -0.025020932778716087, 0.04267820343375206, 0.01649104245007038, 0.02815052680671215, -0.0003029961953870952, 0.01340798381716013, 0.041426412761211395, 0.019383154809474945, 0.022932711988687515, 0.010379185900092125, 0.019506579264998436, -0.038960158824920654, -0.04191700741648674, -0.0066515002399683, -0.034386344254016876, -0.030308810994029045, -0.018634451553225517, 0.032459378242492676, -0.006123360246419907, -0.016067059710621834, -0.008382074534893036, -0.03616965562105179, 0.04850991442799568, 0.026286637410521507, 0.013594069518148899, 0.07275308668613434, 0.0017761129420250654, -0.028854403644800186, 0.050880659371614456, 0.08987058699131012, -0.0833384245634079, 0.027176816016435623, 0.017239470034837723, -0.015555149875581264, -0.010092015378177166, 0.004142642952501774, -0.029794655740261078, 0.019424673169851303, -0.020650995895266533, 0.02404140867292881, 0.024012230336666107, -0.08368712663650513, 0.026338797062635422, 0.020244697108864784, 0.020010491833090782, 0.010000866837799549, 0.009904691018164158, 0.033736735582351685, 0.08853854238986969, -0.01616372913122177, -0.03962882608175278, -0.035209715366363525, 0.017407028004527092, 0.026405809447169304, 0.03450900688767433, -0.006993056740611792, 0.021290535107254982, 0.0006983778439462185, 0.05236956104636192, -0.06160831078886986, 0.021121611818671227, 0.020771972835063934, 0.04126884043216705, -0.007541543338447809, -0.002451731124892831, 0.029996061697602272, -0.01207609474658966, 0.054943978786468506, 0.027280444279313087, 0.019041769206523895, 0.04576854035258293, 0.02287091128528118, 0.044187992811203, 0.005356019362807274, -0.005092392675578594, 0.014968118630349636, -0.03817395493388176, 0.018748732283711433, -0.011459244415163994, 0.06052779778838158, 0.005572047550231218, 0.001458494458347559, -0.0014918509405106306, 0.04320601746439934, -0.008459306322038174, -0.029124785214662552, 0.04534793645143509, 0.0302762221544981, 0.007359046954661608, -0.036273665726184845, 0.07578916102647781, -0.04956188425421715, 0.009489605203270912, 0.09011539071798325, 0.0453830286860466, 0.009364883415400982, -0.04781979322433472, 0.02452647127211094, 0.009132378734648228, -0.01479372475296259, -0.004708514548838139, 0.009447809308767319, 0.04793551564216614, 0.008365579880774021, -0.018610037863254547, 0.015153094194829464, -0.003040529089048505, -0.021457798779010773, -0.02117275632917881, 0.04688489809632301, 0.05131325498223305, 0.013345868326723576, 0.06824290007352829, 0.004264248069375753, 0.043789200484752655, -0.04043776914477348, 0.014322271570563316, 0.03816768899559975, 0.04348912462592125, -0.014622186310589314, 0.06004153937101364, -0.036869216710329056, 0.03952392190694809, 0.031070148572325706, 0.01598021574318409, -0.010785778984427452, 0.14491881430149078, 0.0010836388682946563, 0.017425738275051117, 0.02035345509648323, 0.00673662219196558, -0.004157471004873514, -0.02171911858022213, 0.0026045851409435272, 0.0849330946803093, 0.006158364471048117, -0.04578688368201256, 0.029554015025496483, -0.023122135549783707, 0.031499940901994705, -0.0563955195248127, -0.039397306740283966, -0.017457474023103714, 0.0322829894721508, -0.04319903254508972, 0.022498488426208496, 0.012032806873321533, 0.006181436590850353, -0.027966413646936417, 0.0221912432461977, 0.018442580476403236, -0.039819274097681046, -0.019529297947883606, 0.020928524434566498, -0.053822506219148636, 0.011950982734560966, 0.01706252060830593, 0.01707317680120468, -0.019843392074108124, 0.02819438837468624, -0.023424331098794937, -0.02145065926015377, 0.02611777000129223, 0.012064510956406593, -0.030702605843544006, 0.003393058432266116, -0.049632880836725235, -0.010255752131342888, -0.0434691458940506, -0.07787032425403595, 0.020758965983986855, -0.10382478684186935, 0.01471408735960722, 0.025780105963349342, 0.021560747176408768, 0.020213082432746887, 0.022975388914346695, 0.018361741676926613, 0.02162763848900795, 0.015442193485796452, 0.015948453918099403, 0.005865029059350491, -0.02247702144086361, 0.0682048350572586, -0.016443511471152306, -0.019897110760211945, 0.0038672620430588722, 0.008978134021162987, -0.04780789464712143, 0.026973959058523178, -0.023292040452361107, 0.011521480046212673, 0.01045872550457716, 0.00822254829108715, -0.016531210392713547, -0.02713184803724289, 0.033285632729530334, 0.03206530585885048, -0.003052906831726432, -0.019475804641842842, -0.00400418508797884, -0.005030768923461437, 0.03950967639684677, 0.013912946917116642, 0.016303086653351784, -0.04018554091453552, 0.02185351960361004, 0.06854595243930817, -0.014780374243855476, -0.04539308696985245, 0.012750750407576561, 0.013027277775108814, 0.04743163660168648, 0.017138386145234108, 0.08879578858613968, -0.005815854761749506, 0.03159506991505623, 0.01409166119992733, -0.08888784050941467, -0.0354388989508152, 0.0389581061899662, -0.021370472386479378, -0.05662514269351959, -0.028484733775258064, -0.00842097494751215, 0.04065224900841713, -0.012716301716864109, -0.015041256323456764, 0.02807391807436943, 0.045735474675893784, 0.04134880751371384, 0.030021734535694122, 0.021912263706326485, -0.021671034395694733, 0.017612004652619362, -0.002111197216436267, 0.04408121854066849, -0.02034185081720352, 0.005018396768718958, 0.015867840498685837, 0.016400987282395363, -0.023569485172629356, -0.020326027646660805, 0.03564021736383438, 0.056129295378923416, 0.016186539083719254, 0.009223206900060177, 0.04847555235028267, -0.008418411947786808, 0.03960571065545082, 0.04039983078837395, -0.035833939909935, 0.03200671076774597, 0.003534683957695961, 0.007168058771640062, -0.027143696323037148, -0.02935348078608513, -0.015570140443742275, -0.008180946111679077, 0.001484819920733571, 0.033991340547800064, 0.003676084103062749, -0.020527100190520287, -0.06571611762046814, 0.07729404419660568, -0.014849122613668442, -0.040458276867866516, -0.0214262455701828, 0.036892298609018326, -0.048998668789863586, -0.008671524934470654, 0.00025800822186283767, 0.004630013834685087, -0.040583305060863495, -0.010740610770881176, 0.011799913831055164, -0.03918088972568512, -0.01128971204161644, -0.00836661085486412, -0.046766918152570724, -0.04076510667800903, -0.06251510232686996, -0.04111321270465851, -0.008473270572721958, -0.002049463801085949, -0.007827628403902054, -0.04258891940116882, -0.05691472440958023, 0.02664695680141449, -0.024083664640784264, -0.043384019285440445, 0.015679268166422844, -0.04063762351870537, 0.003785725450143218, 0.00045920233242213726, 0.09057079255580902, -0.020688971504569054, -0.051082123070955276, -0.009988361038267612, -0.0035587376914918423, 0.028565019369125366, -0.007888848893344402, 0.04246871918439865, 0.018750878050923347, -0.03870552033185959, -0.011883769184350967, 0.0413883700966835, -0.015522285364568233, 0.0032457695342600346, -0.016544951125979424, 0.015205604955554008, -0.03287209942936897, -0.01884247362613678, 0.02306627668440342, 0.05135205015540123, -0.020373685285449028, -0.022584758698940277, 0.05907792970538139, -0.0015104633057489991, -0.006577230524271727, 0.017284870147705078, 0.001382058602757752, 0.01845296286046505, -0.008347615599632263, -0.05126287788152695, -0.07437850534915924, -0.04520384222269058, -0.016263341531157494, -0.04523748159408569, -0.0036823032423853874, 0.06697439402341843, 0.02749967947602272, -0.05193926766514778, 0.002505385549739003, -0.004434447735548019, -0.06234879046678543, -0.032491881400346756, -0.025817614048719406, -0.06695115566253662, 0.01566568948328495, -0.01977439783513546, -0.008028164505958557, -0.03399279713630676, -0.02678225003182888, -0.039636772125959396, -0.006936810910701752, -0.03678799048066139, -0.07613778859376907, -0.0153858857229352, 0.006903770379722118, -0.023265313357114792, -0.03782987967133522, 0.018749859184026718, 0.007644981611520052, 0.01436782069504261, -0.011037284508347511, 0.023058122023940086, 0.01881309226155281, 0.002715232316404581, -0.046447448432445526, -0.018360644578933716, -0.013500611297786236, 0.03949162736535072, -0.03350931033492088, -0.023875132203102112, -0.010752035304903984, 0.04851299896836281, 0.04771283268928528, 0.02393556758761406, 0.033060695976018906, 0.09937913715839386, -0.04320277273654938, -0.04819400608539581, 0.022150322794914246, 0.010740718804299831, 0.060755278915166855, 0.04151776060461998, -0.03141457587480545, 0.03294603154063225, 0.02834462746977806, -0.016653120517730713, -0.010999360121786594, 0.008972151204943657, 0.02938336692750454, -0.05293833091855049, 0.009792440570890903, -0.051144346594810486, 0.020794926211237907, -0.01967279054224491, -0.024286113679409027, 0.018696773797273636, 0.03255864977836609, 0.007746633142232895, 0.0023011781740933657, 0.013166150078177452, -0.010986320674419403, -0.004818735644221306, -0.006168759893625975, -0.01100924052298069, 0.007650801911950111, -0.0006270169396884739, 0.047925665974617004, 0.040252767503261566, -0.006823013536632061, 0.009702390059828758, -0.008755014277994633, 0.02024867571890354, -0.02452826499938965, 0.018536478281021118, 0.008575858548283577, -0.038738884031772614, 0.0210624560713768, 0.0024344278499484062, 0.054987531155347824, 0.03386790677905083, -0.005278063006699085, 0.01190070528537035, 0.026986777782440186, 0.052350204437971115, 0.026162343099713326, -0.0037849859800189734, 0.05314599722623825, -0.014583367854356766, -0.017009666189551353, 0.02954762428998947, 0.02823599800467491, -0.025486312806606293, 0.026229068636894226, -0.003788294503465295, 0.026826094835996628, -0.013542444445192814, 0.014648862183094025, -0.01621035858988762, -0.03991264849901199, -0.017796160653233528, -0.0010958693455904722, 0.0015627718530595303, -0.06513453274965286, -0.005887475796043873, 0.04902175813913345, 0.060852643102407455, -0.02486824244260788, 0.03119635581970215, 0.01691550388932228, 0.028744962066411972, -0.057590920478105545, -0.011251277290284634, -0.027563445270061493, 0.014250349253416061, -0.004352231044322252, 0.00493386248126626, 0.02154827117919922, -0.019002078101038933, -0.07403984665870667, -0.03323740139603615, 0.006798921152949333, -0.021756859496235847, -0.042854685336351395, -0.044118162244558334, 0.02442682720720768, -0.0027806218713521957, 0.010908638127148151, 0.010753768496215343, -0.0071583958342671394, -0.04958800971508026, 0.002068059053272009, -0.0336865596473217, -0.0035208631306886673, -0.01720234751701355, -0.02979743666946888, 0.06631848216056824, -0.005124254617840052, -0.017768023535609245, 0.0347878523170948, 0.01920415833592415, -0.025342993438243866 ]
Les propriétaires de locaux mentionnés au I de l'article 1418 du code général des impôts déclarent, pour chaque local, à l'administration fiscale les informations suivantes : 1° S'ils s'en réservent la jouissance, la nature de l'occupation : résidence principale, résidence secondaire, logement vacant ; 2° S'il est occupé par des tiers, l'identité des occupants : -s'agissant des personnes physiques : nom, prénom, date de naissance, pays, département et commune de naissance ; -s'agissant des personnes morales : forme juridique, dénomination et numéro SIREN. La déclaration mentionnée au premier alinéa est transmise par l'intermédiaire du service Gérer mes biens immobiliers, accessible depuis l'espace sécurisé des propriétaires.
Code général des impôts, annexe iii
322 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047511723
2023-05-01 00:00:00
a1176492c725807bfec39a25d727bd9ce1d2933d4849bd6755b573b1e6311b62
[ -0.09234589338302612, 0.07767512649297714, -0.01902078650891781, 0.03505191206932068, -0.0782879963517189, -0.05808402597904205, -0.02994384802877903, 0.08971745520830154, 0.032362669706344604, -0.01979711651802063, -0.05550925433635712, -0.0033512951340526342, -0.003795130643993616, -0.007163747679442167, -0.09039106220006943, 0.07565772533416748, 0.08805152028799057, 0.05909557268023491, -0.01951918564736843, -0.016128744930028915, -0.0005556741962209344, 0.004015000537037849, 0.005396154243499041, 0.023360151797533035, -0.09701813757419586, 0.08598369359970093, 0.034456465393304825, -0.0789867416024208, -0.05379945784807205, -0.013074438087642193, -0.038415949791669846, -0.031729456037282944, -0.055484700947999954, 0.09416542947292328, 0.040646739304065704, -0.04994802549481392, -0.008815056644380093, 0.03840012103319168, -0.0457371287047863, -0.01815185695886612, -0.008171847090125084, 0.08979414403438568, 0.05352121964097023, 0.02169487625360489, -0.03660419210791588, -0.004393899347633123, -0.010092790238559246, 0.058997780084609985, -0.07407376915216446, 0.022054923698306084, 0.05831517279148102, 0.00514100631698966, -0.018205778673291206, 0.019757194444537163, -0.0052140080370008945, 0.027890408411622047, -0.07710271328687668, 0.03874688968062401, 0.029201138764619827, -0.03742906451225281, 0.01841944269835949, -0.0018029571510851383, -0.04483228176832199, 0.020581485703587532, -0.001274266978725791, -0.05680280178785324, 0.018945448100566864, -0.047679126262664795, 0.11233168840408325, -0.01539600919932127, 0.0014484645798802376, 0.009548874571919441, -0.002447722712531686, 0.04587476700544357, 0.07449515908956528, 0.06876645237207413, -0.017318187281489372, -0.01758500374853611, -0.030704932287335396, -0.015377882868051529, -0.0016020858893170953, -0.019593138247728348, 0.03626233711838722, -0.020519131794571877, -0.010748041793704033, -0.0673423483967781, -0.04841478168964386, -0.0319555439054966, -0.015759482979774475, 0.015431520529091358, -0.012202735058963299, 0.03540201485157013, -0.04897512122988701, -0.03441796824336052, 0.05798259377479553, 0.020494909957051277, -0.009875809773802757, 0.02582390233874321, 0.04212776944041252, 0.011300602927803993, 0.03997664526104927, -0.007246866822242737, -0.0035503581166267395, -0.013369814492762089, -0.028197787702083588, 0.003968541976064444, 0.01656307466328144, -0.03090967796742916, -0.027556128799915314, 0.026503169909119606, -0.06089280918240547, -0.011264272034168243, -0.052753712981939316, 0.010823575779795647, -0.051347605884075165, 0.045849405229091644, 0.009569089859724045, -0.07700309157371521, 0.08950412273406982, -0.01943693310022354, -0.024743346497416496, 0.021167654544115067, -0.0653240829706192, 0.012920541688799858, -0.0727701336145401, -0.006604127120226622, -0.009868262335658073, -0.08322607725858688, 0.010979992337524891, -0.050963252782821655, 0.08282315731048584, 0.027968503534793854, 0.005495436489582062, -0.04652150347828865, -0.0062279789708554745, 0.027032099664211273, 0.026821203529834747, 0.021776828914880753, 0.021414313465356827, -0.007308227010071278, -0.06765221059322357, -0.027671784162521362, -0.02998870052397251, 0.021623490378260612, -0.022408701479434967, 0.055642738938331604, -0.0410681776702404, -0.03712635114789009, -0.033937759697437286, 0.043249521404504776, -0.0035914259497076273, 0.022505348548293114, 0.047867439687252045, 0.03160453587770462, 0.007144944276660681, -0.05993819981813431, -0.043890371918678284, 0.03727494925260544, -0.0495530441403389, -0.03870292007923126, 0.03782328590750694, -0.008250747807323933, 0.035400912165641785, -0.0070496113039553165, -0.034292079508304596, -0.009381791576743126, 0.012058752588927746, -0.014561746269464493, -0.021937930956482887, 0.04851776733994484, -0.08435796201229095, 0.013454507105052471, 0.025718994438648224, -0.023886265233159065, -0.023729050531983376, -0.006819431204348803, 0.021629573777318, 0.02365667000412941, 0.02463926561176777, 0.04399096965789795, -0.008861340582370758, -0.029922716319561005, -0.03943638876080513, -0.04523072764277458, 0.012242787517607212, -0.03106485679745674, 0.010555448941886425, 0.003089486388489604, -0.0232933908700943, -0.05167659744620323, -0.0040065753273665905, 0.04964540898799896, -0.07256463915109634, 0.007032151799649, 0.040478698909282684, -0.028748223558068275, -0.045474473387002945, 0.10123695433139801, -0.00713307736441493, 0.0008456832147203386, 0.004601549357175827, -0.002835111692547798, 0.01769707165658474, 0.03535574674606323, 0.027704382315278053, 0.019215038046240807, -0.004437883384525776, 0.019096745178103447, -0.05398048833012581, -0.042023345828056335, -0.029243484139442444, -0.005852831527590752, 0.011330208741128445, 0.0027885239105671644, -0.05159582942724228, -0.022627675905823708, -0.0261915884912014, -0.003430610289797187, 0.017186058685183525, -0.033918075263500214, -0.013829250819981098, -0.03177309408783913, -0.04288636893033981, -0.04910111799836159, 0.021896356716752052, 0.03701772540807724, -0.029944948852062225, 0.0021766519639641047, 0.024791277945041656, -0.00889564584940672, 0.00194908631965518, -0.0495685376226902, 0.02222532033920288, 0.044073376804590225, -0.007835675030946732, 0.016851427033543587, 0.01962987333536148, 0.018358487635850906, 0.011630362831056118, 0.0028782133013010025, 0.028092605993151665, -0.00997456256300211, 0.043584201484918594, 0.016225693747401237, 0.018578194081783295, -0.007355143781751394, -0.027961991727352142, 0.008796077221632004, -0.02146959863603115, 0.030064184218645096, -0.028300069272518158, 0.010452940128743649, -0.03363481163978577, -0.03380725532770157, -0.033195797353982925, -0.04092482477426529, 0.016828851774334908, -0.009026133455336094, 0.013889361172914505, 0.006529595237225294, 0.01056595891714096, -0.006832174491137266, -0.005391254555433989, 0.0061657545156776905, 0.0019408875377848744, -0.1074133887887001, 0.04141095653176308, 0.010286024771630764, 0.033880528062582016, -0.004133258480578661, 0.0038957817014306784, 0.07807290554046631, 0.016532983630895615, 0.05702553689479828, 0.02237132377922535, -0.01933315582573414, -0.054962415248155594, 0.008957814425230026, -0.0023290584795176983, 0.017940334975719452, 0.033392250537872314, 0.04924936965107918, -0.0394887812435627, -0.016321787610650063, -0.027016302570700645, 0.032875120639801025, -0.0002426566934445873, 0.03779532387852669, -0.029461195692420006, -0.00457902904599905, -0.03352746739983559, -0.03302248194813728, -0.06860377639532089, 0.06689948588609695, 0.014195033349096775, -0.029093394055962563, -0.05121292546391487, -0.026128459721803665, -0.0023012941237539053, -0.004963378421962261, 0.032692138105630875, 0.012566219083964825, 0.03853696212172508, -0.045017633587121964, -0.02702942304313183, -0.0019316928228363395, -0.039613720029592514, -0.0005220029270276427, -0.04687856510281563, -0.003623255295678973, 0.01069027092307806, 0.014914276078343391, 0.04058147221803665, 0.027211228385567665, 0.0005669451202265918, 0.027557512745261192, 0.014707515947520733, 0.06973373889923096, -0.01147510576993227, -0.01390017755329609, -0.03596274554729462, 0.11190246045589447, 0.04495815187692642, 0.03351118043065071, -0.022178778424859047, -0.019319022074341774, -0.009979072958230972, 0.0046332720667123795, -0.03948666527867317, -0.028910914435982704, -0.020776696503162384, 0.01572788506746292, 0.018408626317977905, -0.05384037271142006, 0.00980376172810793, -0.0123502928763628, 0.08313093334436417, 0.022651156410574913, 0.00819583609700203, 0.03860797360539436, 0.06269434094429016, -0.017208904027938843, -0.051000773906707764, -0.025205951184034348, 0.07185783237218857, 0.015062698163092136, 0.018090927973389626, -0.03987434133887291, -0.00867014192044735, -0.00654987758025527, 0.03281433507800102, -0.059443648904561996, -0.0009560892940498888, -0.008035060949623585, 0.007664009463042021, -0.010770647786557674, -0.021312715485692024, 0.06086767837405205, -0.00831599161028862, 0.0372825488448143, 0.002426753519102931, -0.03647276386618614, 0.020622843876481056, 0.018069149926304817, 0.04804709926247597, -0.018828803673386574, -0.03442468121647835, 0.024971188977360725, -0.02835243009030819, 0.01837236061692238, -0.08143676817417145, -0.0025525519158691168, -0.013507496565580368, -0.02775784581899643, -0.0043993447907269, 0.0178353451192379, 0.0032303074840456247, -0.018339945003390312, 0.0279440488666296, 0.055450163781642914, 0.0022540816571563482, 0.009830649010837078, 0.04539179429411888, 0.040384549647569656, 0.03691895678639412, 0.027143444865942, 0.003702700836583972, 0.05624518170952797, 0.04075339064002037, -0.005195175297558308, 0.000949192326515913, 0.018909204751253128, 0.0016912763239815831, 0.03250754624605179, 0.07051504403352737, -0.03685915842652321, -0.00427081435918808, 0.0077509405091404915, -0.017864376306533813, -0.038605302572250366, -0.0000851396398502402, 0.08525069057941437, 0.034612882882356644, 0.0578029528260231, 0.0664382204413414, 0.041246313601732254, -0.007458121050149202, -0.01891346089541912, -0.01842409558594227, 0.03177294507622719, 0.04708784446120262, -0.005325383972376585, -0.0006881481967866421, -0.05303432047367096, 0.05904525890946388, 0.02876204065978527, 0.01877700351178646, -0.028097789734601974, 0.1499737799167633, -0.003082182491198182, 0.036670342087745667, 0.014182220213115215, 0.024778639897704124, -0.04738963767886162, -0.03267411142587662, 0.007252283859997988, 0.04604906961321831, 0.026428082957863808, -0.027762090787291527, -0.02365797944366932, -0.0779959037899971, 0.07291058450937271, 0.01928280107676983, -0.05790843069553375, -0.013857508078217506, -0.030259637162089348, -0.04598879814147949, 0.01856008917093277, -0.004367972258478403, -0.0048985909670591354, -0.017741968855261803, 0.052344780415296555, 0.01864306814968586, -0.0712398961186409, -0.018184242770075798, 0.012410529889166355, -0.005540181882679462, 0.03717988356947899, 0.004030532203614712, 0.02708282321691513, 0.00690196780487895, -0.004450641572475433, -0.03436310216784477, 0.00018466140318196267, 0.02980508841574192, -0.029680857434868813, -0.023779461160302162, -0.004875038750469685, 0.00364555511623621, 0.06342878937721252, -0.031974487006664276, 0.03290737420320511, -0.017907708883285522, -0.032605379819869995, 0.0014647531788796186, 0.05538546293973923, 0.012359673157334328, 0.054792627692222595, 0.021025242283940315, 0.012529016472399235, 0.07508554309606552, 0.007581235375255346, -0.00019238032109569758, -0.04377717524766922, -0.01689821295440197, 0.08228808641433716, -0.006741606630384922, -0.024938827380537987, 0.02115052193403244, 0.009491988457739353, -0.04258102551102638, 0.06394745409488678, -0.019320281222462654, 0.005330074578523636, -0.034477341920137405, 0.00801835861057043, -0.012442574836313725, -0.016114745289087296, -0.007412124890834093, 0.0014207602944225073, 0.04374904930591583, -0.010395961813628674, -0.0289610605686903, 0.05567847937345505, 0.025921106338500977, -0.009713907726109028, 0.07360992580652237, -0.027126142755150795, 0.05709298700094223, 0.008528511971235275, -0.02589387446641922, -0.023142941296100616, 0.033207353204488754, 0.050294533371925354, 0.001587418606504798, 0.031852785497903824, 0.05302119255065918, 0.04391900822520256, 0.026337256655097008, -0.04257553815841675, -0.05326976627111435, 0.014414266683161259, 0.014397221617400646, -0.021689588204026222, -0.029853546991944313, -0.011253022588789463, 0.0010984307155013084, 0.07630713284015656, -0.034162942320108414, 0.009489582851529121, 0.04863196611404419, 0.05952033773064613, 0.04856232926249504, -0.00466588418930769, 0.029793821275234222, -0.07591371238231659, 0.0424942821264267, -0.013005786575376987, 0.04271373525261879, 0.006646990310400724, 0.038837842643260956, 0.007157192565500736, 0.024835268035531044, 0.013424421660602093, -0.002770883496850729, -0.00590054877102375, 0.00106810440775007, 0.011686587706208229, 0.007560491096228361, 0.0008777124457992613, 0.017618538811802864, 0.0688396766781807, 0.03080214560031891, -0.06900463998317719, -0.0035461019724607468, 0.009306703694164753, -0.03587925061583519, -0.052490491420030594, -0.0292536448687315, -0.0218272153288126, -0.001891391002573073, 0.053689610213041306, 0.040717560797929764, -0.01602921634912491, -0.04208261892199516, -0.01945674978196621, -0.01069614663720131, 0.0038558165542781353, 0.0028358977288007736, -0.029902949929237366, 0.01147884875535965, 0.0047769127413630486, -0.006970452610403299, -0.004222054034471512, 0.03857358172535896, 0.004064797889441252, -0.006720572244375944, 0.0019103961531072855, 0.003644362324848771, -0.010090440511703491, 0.04888371005654335, 0.03630341589450836, -0.0015286777634173632, -0.03721953183412552, 0.017990000545978546, -0.039169155061244965, 0.0028333149384707212, -0.042645007371902466, -0.03682258725166321, -0.003766131354495883, -0.019869618117809296, -0.0641959011554718, -0.03994843736290932, 0.01807752251625061, -0.011055311188101768, 0.008429832756519318, 0.03781203180551529, 0.046786535531282425, -0.007108806166797876, -0.02028597518801689, 0.017486274242401123, -0.003120225854218006, 0.00042115343967452645, -0.02459510788321495, 0.019072098657488823, -0.048710841685533524, 0.00391962518915534, -0.02607886679470539, 0.03290586918592453, 0.0006398804835043848, 0.012570641003549099, -0.020037561655044556, 0.04742264002561569, -0.006369511131197214, -0.0034344501327723265, 0.03020360879600048, 0.02829565294086933, -0.005868205800652504, -0.022027121856808662, 0.05693058669567108, -0.011624738574028015, -0.008164445869624615, 0.014218715950846672, -0.0006321711116470397, 0.02724774181842804, -0.008258894085884094, -0.035933636128902435, -0.030647993087768555, 0.04135005548596382, -0.030900772660970688, -0.03464693948626518, 0.00349148060195148, 0.01518947072327137, -0.005822853185236454, -0.0490097738802433, -0.006266682408750057, -0.013742350973188877, -0.04696572199463844, -0.04009237885475159, -0.02143065817654133, -0.018207527697086334, 0.026698511093854904, -0.006731903646141291, -0.006861687637865543, -0.02562561444938183, 0.011486045084893703, -0.05088525637984276, -0.028603626415133476, -0.041623227298259735, -0.040168315172195435, -0.018359873443841934, -0.028759079053997993, 0.002075572730973363, -0.00010583412949927151, 0.08210238814353943, -0.020661868155002594, 0.009122718125581741, 0.0035917824134230614, -0.018993834033608437, 0.028432805091142654, 0.0028450428508222103, -0.023411661386489868, -0.030090726912021637, 0.02376800775527954, 0.03648911789059639, 0.00670846039429307, 0.007422423921525478, -0.0591062493622303, 0.03321390226483345, 0.07625982165336609, 0.02550722472369671, 0.00904260203242302, 0.02842245250940323, -0.036877989768981934, -0.04690336808562279, 0.03767280653119087, 0.009956932626664639, 0.07744450867176056, 0.010728857479989529, -0.0007599715027026832, 0.03511776775121689, -0.03957764059305191, 0.003689085366204381, -0.0512063093483448, 0.02501780539751053, 0.03375138342380524, -0.010238608345389366, 0.024784978479146957, -0.0775444284081459, 0.04364316165447235, 0.021893804892897606, -0.010705177672207355, 0.017207056283950806, 0.017622308805584908, -0.04811250418424606, 0.019860591739416122, 0.04310578107833862, 0.022330058738589287, 0.00013191663310863078, 0.012457936070859432, 0.006221436429768801, -0.02045624703168869, -0.021461565047502518, 0.010879000648856163, 0.008089299313724041, 0.03308957442641258, 0.01535038836300373, 0.044266462326049805, -0.014943680725991726, 0.0070205386728048325, 0.055593300610780716, -0.007459319196641445, -0.01855996437370777, -0.01000901684165001, 0.00801289826631546, 0.02513834647834301, 0.019615037366747856, -0.02015787549316883, 0.01664918288588524, 0.04205666854977608, 0.02304008975625038, 0.10563576221466064, -0.02565416507422924, 0.025240836665034294, -0.02221982181072235, -0.01827058382332325, -0.006993982475250959, -0.005557802505791187, 0.033565983176231384, 0.020870083943009377, 0.01144320610910654, 0.05273965373635292, -0.016542838886380196, 0.01243538223206997, -0.02185765653848648, 0.025829022750258446, -0.005368807818740606, 0.005963650532066822, -0.011152056977152824, 0.01986188255250454, -0.005799203645437956, 0.004424471873790026, 0.036433812230825424, -0.0023152371868491173, 0.02122838795185089, 0.018709665164351463, 0.009255148470401764, -0.0695396438241005, -0.008869366720318794, -0.054055240005254745, -0.0009986006189137697, -0.01579000987112522, -0.009349754080176353, 0.024203188717365265, 0.03476088121533394, -0.0792439877986908, -0.028305847197771072, 0.04588421806693077, -0.06078283116221428, -0.024335140362381935, -0.07452704757452011, 0.02553565800189972, -0.019128555431962013, 0.01696186512708664, 0.07465210556983948, -0.004126000218093395, -0.053180791437625885, -0.02099134773015976, -0.011241763830184937, 0.0007401893381029367, -0.017799021676182747, -0.042827967554330826, 0.09527309983968735, -0.04058612883090973, -0.01848425343632698, 0.03264293074607849, 0.04817061498761177, 0.029486145824193954 ]
Le bénéfice de l'exonération temporaire de cotisation foncière des entreprises prévue par l'article 1465 du code général des impôts est subordonné aux conditions suivantes lorsqu'un agrément n'est pas nécessaire : I. – Réalisation d'un investissement minimal de 1 000 000 €. A défaut, les conditions prévues aux II, III, IV et V sont applicables. II. – En cas de création d'un établissement industriel : a. Dans les départements d'outre-mer et de la Corse ainsi que pour les opérations réalisées à compter du 1er janvier 1995, dans les zones de revitalisation rurale délimitées par décret : 1° Dans les communes situées dans une unité urbaine d'au moins 50 000 habitants : réalisation d'un investissement minimal de 122 000 € et création d'au moins 30 emplois : 2° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants et de moins de 50 000 habitants : réalisation d'un investissement minimal de 76 000 € et création d'au moins 15 emplois ; 3° Dans les autres communes : réalisation d'un investissement minimal de 46 000 € et création d'au moins 6 emplois ; b. Dans les autres zones où s'applique l'exonération temporaire : 1° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants : réalisation d'un investissement minimal de 122 000 € et création d'au moins 30 emplois ; 2° Dans les autres communes : réalisation d'un investissement minimal de 46 000 € et création d'au moins 10 emplois. III. – En cas d'extension d'un établissement industriel : a. Dans les départements d'outre-mer et de la Corse ainsi que pour les opérations réalisées à compter du 1er janvier 1995, dans les zones de revitalisation rurale délimitées par décret : 1° Dans les communes situées dans une unité urbaine d'au moins 50 000 habitants : Réalisation d'un investissement minimal de 122 000 €, et Soit création d'au moins 30 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ; Soit création d'au moins 120 emplois ; 2° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants et de moins de 50 000 habitants : Réalisation d'un investissement minimal de 76 000 €, et Soit création d'au moins 15 emplois se traduisant par un accroissement net d'au moins 20 % du nombre des emplois ; Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ; Soit création d'au moins 120 emplois ; 3° Dans les autres communes : Réalisation d'un investissement minimal de 46 000 €, et Soit création d'au moins 6 emplois se traduisant par un accroissement net d'au moins 20 % du nombre des emplois ; Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ; Soit création d'au moins 120 emplois ; b. Dans les autres zones où s'applique l'exonération temporaire : 1° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants : Réalisation d'un investissement minimal de 122 000 €, et : Soit création d'au moins 30 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ; Soit création d'au moins 120 emplois ; 2° Dans les autres communes : Réalisation d'un investissement minimal de 46 000 €, et : Soit création d'au moins 10 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ; Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ; Soit création d'au moins 120 emplois. IV. – En cas de création d'un établissement de recherche scientifique ou technique : Réalisation d'un investissement minimal de 15 000 € et création d'au moins 10 emplois. V. – En cas d'extension d'un établissement de recherche scientifique ou technique : Réalisation d'un investissement minimal de 15 000 €, et : Soit création d'au moins 10 emplois se traduisant par une augmentation d'au moins 25 % du nombre des emplois ; Soit création d'au moins 50 emplois.
Code général des impôts, annexe iii
322 G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026348001
2012-09-06 00:00:00
12daf7f1ec903b4d6472c56b5e2c2cc170ad66a5d7d4bdca3e0f1ccec1773782
[ -0.05802151933312416, 0.06809819489717484, -0.04350053519010544, 0.019942328333854675, 0.06751236319541931, -0.011111569590866566, -0.03570491448044777, -0.004287635907530785, 0.03096006251871586, -0.07504568248987198, -0.009185438975691795, 0.04015475884079933, 0.007341346237808466, 0.05207068845629692, -0.06645707786083221, 0.022309331223368645, 0.012578010559082031, 0.05366729572415352, 0.003548454027622938, 0.021214108914136887, 0.0440923348069191, 0.0658554658293724, -0.0012266201665624976, 0.09338240325450897, -0.004458934534341097, 0.04587673023343086, 0.05779651552438736, -0.039340924471616745, -0.007947465404868126, 0.0389212928712368, -0.03941015154123306, -0.08250030875205994, 0.022286904975771904, 0.03330172598361969, 0.03238408640027046, -0.04727337509393692, 0.01310746930539608, 0.00912985298782587, 0.06414468586444855, 0.01584036648273468, -0.006598666310310364, -0.0059105935506522655, 0.008743004873394966, 0.06150338798761368, -0.06810308992862701, -0.008351466618478298, -0.046927593648433685, 0.10633351653814316, -0.032360322773456573, 0.04907058924436569, -0.027348339557647705, -0.026230886578559875, 0.04177884757518768, 0.02367059886455536, 0.017886891961097717, 0.013684296049177647, -0.03127152472734451, 0.008428198285400867, 0.08887989819049835, -0.033146921545267105, 0.025412512943148613, -0.001377271139062941, -0.014852040447294712, -0.03848008066415787, -0.00451337406411767, 0.03773907199501991, 0.0038638319820165634, -0.0885830670595169, 0.09650158137083054, -0.07091744244098663, -0.0100560886785388, 0.059520356357097626, -0.019726090133190155, 0.07876332104206085, -0.04174114018678665, 0.02512238174676895, 0.022665705531835556, 0.020854216068983078, 0.045026745647192, 0.0053340536542236805, -0.05625253915786743, -0.04505542293190956, 0.03893943503499031, -0.0025834660045802593, -0.02535291574895382, -0.05525919422507286, 0.0480441153049469, 0.009433764964342117, -0.00868338905274868, 0.02773951180279255, -0.008216449990868568, 0.09912478178739548, -0.011783127672970295, 0.0060869543813169, 0.04131001979112625, 0.003518358338624239, -0.009319674223661423, -0.02985643967986107, 0.10162630677223206, -0.007124331779778004, -0.00958498939871788, -0.017272036522626877, 0.04099677503108978, 0.02098410576581955, -0.005521336570382118, -0.045050449669361115, -0.03480462729930878, -0.03632734343409538, -0.04663284868001938, 0.018882397562265396, -0.07127588987350464, 0.04235522076487541, 0.0015891296789050102, -0.034779082983732224, -0.038739535957574844, 0.0055307368747889996, 0.07852260023355484, 0.045863598585128784, -0.03694869950413704, 0.019277064129710197, -0.018249278888106346, -0.059681057929992676, -0.0361178033053875, -0.001752605545334518, -0.07641871273517609, 0.010976538062095642, -0.016634849831461906, -0.04249638319015503, -0.11938759684562683, -0.023911133408546448, -0.021518122404813766, 0.015640201047062874, -0.014621144160628319, -0.030834829434752464, 0.013820094987750053, -0.018282895907759666, 0.04189668223261833, 0.04676778241991997, 0.00021233271399978548, 0.032931651920080185, -0.003603411139920354, -0.028683984652161598, -0.025136174634099007, -0.006142007652670145, 0.0072160703130066395, -0.019243299961090088, 0.019540196284651756, -0.07577191293239594, 0.00086903793271631, -0.07245515286922455, -0.004415634088218212, 0.03312888368964195, 0.03131416067481041, -0.0046567367389798164, 0.014013081789016724, 0.026464909315109253, 0.01684633083641529, 0.050004348158836365, -0.04790869355201721, -0.025099115446209908, 0.04015982523560524, 0.10305716842412949, 0.06894289702177048, 0.0014763266080990434, -0.0653437003493309, -0.028476646170020103, -0.0008082817075774074, 0.028057001531124115, 0.004586811643093824, 0.04227289929986, -0.014598620124161243, 0.039616167545318604, 0.04569792002439499, -0.016661200672388077, 0.00732978992164135, -0.09082269668579102, -0.03255731984972954, 0.030289852991700172, -0.04944861680269241, 0.0059882476925849915, 0.009251593612134457, -0.00317396130412817, 0.013851375319063663, 0.02464834228157997, 0.05041765049099922, -0.02807512879371643, -0.00920424610376358, -0.015714948996901512, -0.039377253502607346, -0.007046845741569996, -0.0331338495016098, -0.011026537045836449, -0.0538795180618763, 0.005750621203333139, 0.04252538084983826, -0.10569553077220917, 0.017568742856383324, 0.015021913684904575, 0.03878263756632805, 0.05929813161492348, 0.05726395919919014, -0.007654957007616758, 0.005102439783513546, 0.056632474064826965, 0.0059682512655854225, -0.02606699988245964, -0.03270316496491432, -0.021011946722865105, -0.031204385682940483, 0.004249094519764185, 0.0018021403811872005, -0.03817307949066162, 0.00034435110865160823, 0.06394162029027939, 0.034927938133478165, 0.002505418611690402, -0.044858697801828384, -0.007030867971479893, -0.038210153579711914, 0.00974411703646183, -0.025324011221528053, -0.0021632625721395016, -0.07344764471054077, 0.0074213710613548756, 0.015601511113345623, 0.0000670802837703377, -0.04010356590151787, 0.036280956119298935, -0.007207399234175682, -0.048663582652807236, 0.006307769101113081, 0.01071866974234581, -0.020653946325182915, 0.009919635951519012, 0.00005392749153543264, -0.0022023769561201334, -0.013569718226790428, 0.018994921818375587, -0.0271235853433609, 0.07215353846549988, 0.016773173585534096, 0.023725828155875206, -0.00936018768697977, -0.022715812548995018, 0.06680567562580109, -0.006446362938731909, 0.01244519092142582, -0.028824355453252792, 0.016822682693600655, 0.06579996645450592, -0.038377538323402405, 0.03361297398805618, -0.07545323669910431, 0.03827975317835808, -0.012910587713122368, -0.03927081078290939, 0.05049550533294678, 0.025500796735286713, 0.007491270545870066, -0.02658708207309246, 0.005293345078825951, -0.03383507579565048, -0.04525066912174225, -0.023115631192922592, 0.02463013492524624, -0.07390477508306503, 0.03693893924355507, 0.07744370400905609, -0.026904404163360596, 0.06725342571735382, -0.032246220856904984, -0.009585857391357422, -0.013045962899923325, 0.04062897711992264, -0.038573771715164185, -0.011211125180125237, -0.00866142101585865, -0.03022705763578415, 0.054724231362342834, 0.008858718909323215, -0.028291353955864906, 0.06499270349740982, -0.00906143244355917, 0.0008804487879388034, -0.0467279888689518, 0.00776282325387001, -0.015909528359770775, -0.038710400462150574, 0.007036692928522825, 0.007373223081231117, 0.022143462672829628, 0.011418028734624386, 0.005350039340555668, 0.05479402095079422, 0.01611192338168621, 0.005381326656788588, -0.06578316539525986, 0.011646115221083164, 0.05637897551059723, -0.018208472058176994, 0.0017908522859215736, -0.010683639906346798, 0.06525573879480362, 0.00849746074527502, 0.012431140057742596, -0.02518116869032383, -0.017181821167469025, -0.05091959983110428, -0.044216834008693695, 0.058848049491643906, 0.0055593461729586124, -0.02551846392452717, 0.014318490400910378, -0.005107643082737923, 0.005004930775612593, 0.027598703280091286, -0.05249466374516487, 0.012405703775584698, -0.03691305220127106, 0.03381701931357384, 0.021902965381741524, 0.004549279808998108, -0.017492178827524185, 0.024160610511898994, -0.0410030223429203, -0.03603239730000496, -0.03804272040724754, 0.017545755952596664, -0.027302024886012077, -0.023821281269192696, -0.0025255149230360985, 0.028364630416035652, 0.038610514253377914, -0.01870795339345932, 0.015469158999621868, -0.015580285340547562, -0.037631504237651825, -0.003491663374006748, 0.026024229824543, 0.020979804918169975, 0.04935908690094948, 0.038767941296100616, 0.011585756205022335, 0.055023446679115295, 0.048626068979501724, 0.01795635186135769, 0.05632313713431358, 0.02879949100315571, 0.024551883339881897, -0.007587041240185499, -0.02877935953438282, 0.05014678090810776, 0.05264291539788246, 0.10967691242694855, -0.013499307446181774, -0.03758809715509415, -0.037359822541475296, 0.05361507460474968, -0.004370278678834438, 0.04173090308904648, -0.013035637326538563, 0.02414553612470627, 0.04575946554541588, 0.03157581016421318, 0.025603190064430237, -0.006986365187913179, 0.04904097691178322, -0.003660229267552495, -0.0646858662366867, 0.016303766518831253, 0.022842297330498695, 0.037003930658102036, 0.032032519578933716, 0.06455551087856293, -0.00753314234316349, 0.0024812330957502127, 0.01087662298232317, 0.04278389737010002, 0.005635925568640232, -0.0014091008342802525, 0.0008815309847705066, -0.032959483563899994, 0.013502116315066814, 0.013025299645960331, 0.014439919963479042, -0.011720053851604462, 0.012801514938473701, -0.04825311899185181, 0.006098471581935883, 0.020629776641726494, -0.04312523826956749, -0.011020337231457233, -0.02164338156580925, 0.016779718920588493, 0.011591492220759392, -0.05751659721136093, 0.032333627343177795, -0.02951369434595108, -0.04694768786430359, -0.014532779343426228, 0.022256197407841682, -0.026520932093262672, 0.03254508227109909, -0.058567602187395096, 0.023734431713819504, 0.005911324173212051, -0.022227725014090538, -0.0432971715927124, -0.01912500150501728, 0.008309041149914265, 0.005221678875386715, -0.02806727960705757, -0.014394820667803288, 0.011356213130056858, 0.01240371260792017, -0.010076995007693768, 0.03693074360489845, -0.0027558107394725084, 0.11311676353216171, 0.02629537135362625, 0.034599754959344864, 0.0174711961299181, -0.005486392416059971, -0.0412442646920681, -0.015502671711146832, -0.011286809109151363, -0.0045347255654633045, 0.0474121980369091, -0.0037181612569838762, 0.001575747155584395, -0.01950562745332718, 0.018205448985099792, -0.04113587737083435, -0.011606749147176743, -0.06362336874008179, -0.0020186551846563816, -0.038415562361478806, 0.003381947986781597, 0.006815775763243437, 0.02521963231265545, 0.01985315978527069, 0.06132429093122482, -0.001481118961237371, -0.1334954798221588, 0.01825089007616043, 0.030455786734819412, -0.01897529512643814, -0.03391861543059349, 0.02014349400997162, 0.043925266712903976, -0.060841720551252365, 0.04383865371346474, -0.06081230565905571, -0.008949707262217999, -0.0020079906098544598, 0.033382415771484375, -0.02917327731847763, 0.0298114363104105, 0.012802369892597198, 0.004721575416624546, 0.007380598224699497, -0.04259566590189934, -0.010758137330412865, 0.01853097416460514, 0.0709109976887703, -0.008160721510648727, 0.0013611410977318883, 0.05219686031341553, 0.01838632859289646, 0.015302822925150394, -0.005675158929079771, 0.021197205409407616, -0.01438616681843996, -0.01912887580692768, 0.026888517662882805, 0.0668816864490509, -0.017166366800665855, 0.01573493517935276, 0.02635546587407589, 0.00456490321084857, 0.026237910613417625, 0.01844022236764431, -0.016377875581383705, -0.025974953547120094, -0.043103739619255066, 0.01812739484012127, -0.053197745233774185, -0.07872477918863297, -0.027397343888878822, 0.009065003134310246, 0.061273571103811264, 0.014632146805524826, -0.018788151443004608, -0.028144320473074913, 0.020366299897432327, 0.06738802045583725, 0.021558793261647224, -0.022236628457903862, -0.018047155812382698, -0.02778453193604946, -0.038141511380672455, -0.03964436426758766, 0.00033553122193552554, -0.0018817050149664283, 0.03631178289651871, -0.0073179276660084724, 0.059718966484069824, -0.06079404428601265, -0.037544768303632736, -0.015122910961508751, -0.018892940133810043, -0.011835720390081406, 0.002661757171154022, -0.021054385229945183, -0.02230527438223362, 0.03333589807152748, -0.06356016546487808, 0.08819817751646042, 0.01164272055029869, 0.00535922683775425, 0.0011896643554791808, 0.024500772356987, 0.03893216699361801, -0.004045168869197369, 0.03974157199263573, -0.0010280919959768653, 0.053872231394052505, -0.03301319107413292, -0.002967046806588769, -0.0023916515056043863, 0.002746200654655695, 0.05716603621840477, 0.022145476192235947, 0.02367118000984192, -0.02212444879114628, 0.033921852707862854, 0.040386080741882324, 0.03359530493617058, 0.02104804292321205, 0.0037009145598858595, 0.03177468851208687, 0.017267562448978424, 0.0018230137648060918, 0.03946766257286072, 0.01911705546081066, 0.03580110892653465, 0.08222204446792603, -0.012185245752334595, -0.011722746305167675, 0.005551409441977739, 0.02106769196689129, -0.016395870596170425, -0.010311256162822247, -0.01941424235701561, -0.06986553221940994, -0.033950578421354294, 0.05970566347241402, -0.0009199354681186378, -0.0044113644398748875, -0.00854525063186884, -0.003983223810791969, -0.031184429302811623, 0.008443753235042095, 0.006966777611523867, -0.009964737109839916, -0.041006267070770264, -0.015855275094509125, 0.013683170080184937, 0.04795912280678749, 0.015573601238429546, -0.030368579551577568, -0.042728301137685776, 0.022949472069740295, -0.08210013061761856, -0.0467018261551857, 0.0651526004076004, -0.0240024421364069, 0.0093774925917387, 0.011664699763059616, 0.021703070029616356, -0.009134087711572647, 0.013824554160237312, -0.016728298738598824, 0.07782556116580963, -0.047663964331150055, 0.005858904216438532, 0.0018051743973046541, 0.08237772434949875, -0.0067498269490897655, 0.04302172735333443, -0.012579582631587982, 0.029406946152448654, 0.008530277758836746, -0.013530387543141842, 0.0168916005641222, 0.01640377752482891, -0.007267498876899481, -0.0015229005366563797, 0.04729999601840973, 0.012942882254719734, 0.014670678414404392, -0.014533594250679016, 0.023135969415307045, -0.04557736963033676, -0.03286287188529968, 0.006881380919367075, 0.017850752919912338, -0.07060955464839935, -0.03481817990541458, 0.01194350328296423, -0.008475716225802898, 0.04513790085911751, 0.024928011000156403, 0.010619843378663063, -0.00937111396342516, 0.01642034947872162, -0.0145129868760705, -0.062426358461380005, 0.057080935686826706, -0.008995979093015194, -0.03740522637963295, -0.02160256914794445, 0.02366320602595806, 0.005609225016087294, -0.020182186737656593, 0.00902607012540102, -0.014334702864289284, 0.028683438897132874, -0.03997090086340904, -0.02062237821519375, -0.014484206214547157, -0.03246476873755455, 0.020551132038235664, 0.027399269863963127, 0.02527163363993168, -0.07058347761631012, -0.007457649800926447, 0.014088194817304611, -0.05741163343191147, -0.0993831679224968, -0.027576664462685585, 0.02326713316142559, 0.030182266607880592, 0.021896665915846825, 0.050765521824359894, -0.020623469725251198, 0.018904879689216614, 0.004675209987908602, -0.02039755880832672, 0.002202630741521716, 0.005934316199272871, -0.002668102039024234, 0.031217781826853752, 0.004325028508901596, 0.009838815778493881, -0.04758865758776665, -0.022193877026438713, -0.0681055411696434, -0.026046978309750557, 0.06198892369866371, -0.0032041247468441725, 0.00406928826123476, 0.0635368824005127, -0.038183026015758514, -0.044091030955314636, -0.02143411710858345, 0.017898906022310257, 0.040112465620040894, -0.009596964344382286, -0.0006703108083456755, 0.030568644404411316, -0.0018201161874458194, 0.018713193014264107, -0.07065539807081223, 0.030305348336696625, 0.04716968908905983, -0.025843093171715736, -0.034440185874700546, -0.007129387930035591, -0.03511210158467293, -0.0035122495610266924, -0.04287036880850792, 0.011509295552968979, 0.02434258908033371, -0.05069805681705475, 0.021342115476727486, -0.008774382062256336, 0.023605722934007645, -0.0011324890656396747, 0.007532018702477217, -0.0062243263237178326, -0.013191699981689453, -0.07426293939352036, 0.04554607346653938, 0.011301571503281593, 0.0021862119901925325, 0.03734031692147255, 0.053345292806625366, 0.030919767916202545, -0.011330829001963139, 0.05981489270925522, -0.0371718592941761, -0.02387780323624611, -0.010092860087752342, -0.012728017754852772, 0.056641582399606705, 0.022675199434161186, -0.041324712336063385, 0.027933945879340172, -0.03774670511484146, 0.026296047493815422, -0.0016671949997544289, -0.056534092873334885, 0.01113052386790514, 0.0025179965887218714, -0.040083687752485275, -0.0506969653069973, 0.02226250246167183, 0.01627279818058014, 0.054215021431446075, 0.001391009776853025, -0.04403620958328247, -0.01673586666584015, 0.016797250136733055, -0.06857233494520187, -0.041140347719192505, -0.012541579082608223, 0.07689303159713745, -0.04052610322833061, -0.018716925755143166, 0.019881917163729668, 0.004554343409836292, -0.012119091115891933, 0.04189387336373329, 0.011828499846160412, 0.013366230763494968, 0.028498433530330658, -0.017726434394717216, -0.007368587888777256, -0.04322336986660957, 0.02473616972565651, -0.009105808101594448, -0.0404287725687027, 0.016372162848711014, -0.03779496252536774, 0.014613671228289604, 0.02253856509923935, 0.0716296136379242, 0.04405833035707474, 0.007364003453403711, -0.0522339902818203, 0.017478324472904205, -0.004845775198191404, 0.026793161407113075, -0.05368511751294136, -0.006789811421185732, -0.026361046358942986, 0.0029501989483833313, -0.022409003227949142, 0.024380585178732872, 0.025850780308246613, -0.011404638178646564, 0.016618935391306877, -0.02260977402329445, -0.03695100545883179, -0.020128440111875534, 0.0020832079462707043, -0.02029525302350521 ]
Pour l'application de l'article 322 G : – les emplois créés à prendre en considération sont les emplois permanents ; ceux-ci s'entendent de ceux qui sont confiés par l'entreprise à des salariés bénéficiant de contrats de travail à durée indéterminée ; les emplois à temps partiel sont comptés au prorata du temps de travail ; – le nombre des emplois permanents créés et le montant de l'investissement réalisé sont calculés déduction faite des emplois permanents et des immobilisations supprimés au cours de la même période ; – le montant de l'investissement est apprécié abstraction faite de biens meubles ou immeubles pris en location, mais comprend les biens pris en crédit-bail ; – l'unité urbaine est celle définie par l'institut national de la statistique et des études économiques en vue du recensement de la population.
Code général des impôts, annexe iii
322 H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299351
1980-11-23 00:00:00
1756aaf7bf273d77f41e899fed50da03b8e5e09a27fb58ac9322027e97f1f8fe
[ -0.04838719964027405, 0.008020419627428055, -0.05017988011240959, 0.012266469188034534, -0.026835815981030464, 0.0002666760119609535, -0.034847598522901535, 0.020057441666722298, 0.10361764580011368, -0.04337432235479355, -0.03288480266928673, 0.04524659737944603, -0.027892112731933594, 0.011867868714034557, -0.028004569932818413, 0.019535770639777184, 0.07124404609203339, 0.08162079751491547, 0.023096147924661636, -0.015240457840263844, 0.02849089913070202, 0.06622697412967682, 0.01127628330141306, 0.030476044863462448, -0.015759790316224098, 0.030703745782375336, 0.07134117186069489, -0.11246711015701294, 0.04710204154253006, 0.02320309914648533, -0.02242545783519745, -0.037810295820236206, -0.008218711242079735, 0.03160382807254791, 0.07242830842733383, -0.09378797560930252, 0.03765540197491646, 0.016688575968146324, 0.05609932914376259, -0.03569025546312332, 0.0005655630957335234, 0.006876400206238031, 0.062345847487449646, 0.06533747166395187, -0.048105012625455856, 0.04549776390194893, 0.0012327374424785376, 0.05521026998758316, -0.062087658792734146, 0.07713774591684341, 0.02398809976875782, 0.0008340257336385548, 0.05212513357400894, 0.04864972457289696, 0.011954213492572308, 0.010262662544846535, -0.057800062000751495, 0.010927107185125351, 0.07994359731674194, 0.026248648762702942, -0.004705835599452257, -0.002173747168853879, -0.034257370978593826, -0.025418005883693695, 0.01715010032057762, 0.03388988971710205, 0.029937203973531723, -0.023010781034827232, 0.0993509441614151, 0.03893109783530235, -0.01610579900443554, 0.006902819033712149, 0.03517474606633186, 0.048330847173929214, 0.07718399167060852, 0.049313392490148544, 0.030572559684515, -0.03444141894578934, -0.008258409798145294, 0.009965474717319012, -0.04666987061500549, 0.004993632435798645, 0.01613127626478672, 0.01180310733616352, -0.01885690726339817, -0.05246942117810249, 0.009463045746088028, -0.028452381491661072, 0.04698129743337631, 0.014581581577658653, -0.008647792041301727, 0.058354977518320084, 0.005904805846512318, -0.030763614922761917, -0.01857367530465126, 0.01435081847012043, -0.03652355819940567, 0.009264045394957066, 0.12703242897987366, -0.022669751197099686, -0.0233475212007761, 0.02782321348786354, 0.0363476425409317, -0.015203677117824554, -0.014484568499028683, -0.04181324318051338, -0.033473797142505646, -0.03830360993742943, -0.0675925686955452, -0.020170724019408226, -0.031076574698090553, -0.03683342784643173, -0.009070026688277721, 0.007683516014367342, -0.011718804016709328, 0.05303885042667389, 0.03879384696483612, -0.011524400673806667, -0.013078163377940655, -0.00436474708840251, -0.029770638793706894, -0.029240446165204048, -0.044087283313274384, -0.019619936123490334, -0.1042083352804184, 0.01574375107884407, -0.021955735981464386, -0.010328130796551704, -0.060969989746809006, -0.01935245655477047, 0.058592647314071655, 0.026497967541217804, 0.025937464088201523, -0.07957027852535248, -0.003124841256067157, 0.028772102668881416, -0.00064351741457358, 0.04407128319144249, 0.050214897841215134, 0.012804785743355751, -0.015407548286020756, 0.03103022836148739, -0.026617350056767464, 0.06242704018950462, 0.08481220155954361, 0.033758409321308136, 0.002470351057127118, -0.045257359743118286, -0.0014951101038604975, -0.022919148206710815, -0.07456157356500626, 0.011830732226371765, 0.04412344843149185, -0.04799530282616615, 0.021631455048918724, 0.06050198897719383, -0.002364164451137185, 0.03918289393186569, -0.021690351888537407, -0.044966358691453934, 0.011986502446234226, 0.05184369534254074, 0.05816153809428215, -0.045939311385154724, -0.029741860926151276, 0.010259236209094524, 0.048308007419109344, 0.04424438625574112, 0.06765327602624893, -0.0017790175043046474, -0.07265390455722809, -0.01057263370603323, 0.009519287385046482, -0.0007190803880803287, -0.024555524811148643, -0.0564919151365757, -0.002163020893931389, 0.005892071407288313, -0.056606877595186234, 0.07186880707740784, 0.05376027897000313, -0.06080115586519241, -0.03879731893539429, -0.005268041975796223, 0.014824154786765575, -0.0059822360053658485, -0.016923440620303154, -0.0372755192220211, -0.02832712046802044, -0.007236429024487734, -0.009815981611609459, 0.016868796199560165, -0.08183003216981888, 0.049680620431900024, -0.03683430328965187, -0.0337606742978096, -0.03197376802563667, 0.030167464166879654, -0.03092416748404503, 0.018002670258283615, 0.03272978216409683, 0.03465251252055168, -0.040515463799238205, 0.012920917011797428, -0.04741714522242546, -0.05352291837334633, 0.0022127022966742516, -0.0158272422850132, 0.0004159866366535425, 0.0248549971729517, -0.02440701052546501, 0.0028699985705316067, 0.006544792093336582, 0.010011368431150913, 0.023615527898073196, -0.0025163074024021626, -0.005452971439808607, -0.05363401398062706, 0.01856520213186741, -0.03152850270271301, -0.011007091030478477, 0.03206820785999298, -0.07118342071771622, -0.029131481423974037, 0.005573947448283434, 0.020509349182248116, -0.05228262394666672, -0.006586495786905289, -0.018135275691747665, -0.034454211592674255, 0.05338437482714653, -0.025192564353346825, 0.01532879937440157, -0.04646415635943413, -0.02794552966952324, 0.011475943960249424, -0.009160557761788368, -0.0406559519469738, -0.022825291380286217, 0.03289632126688957, 0.019727066159248352, -0.05031616613268852, -0.0080686304718256, -0.011743794195353985, 0.026776475831866264, -0.01737496443092823, -0.015175754204392433, -0.01338887494057417, -0.04885690659284592, 0.07101379334926605, -0.044309698045253754, 0.027760829776525497, -0.043740853667259216, 0.009926864877343178, -0.0039594597183167934, -0.06952284276485443, 0.014265622943639755, 0.03974590077996254, 0.03258279338479042, -0.04644118621945381, 0.017326446250081062, -0.0003290325403213501, 0.021523991599678993, -0.03226568549871445, 0.02723812870681286, -0.08978743106126785, 0.07524474710226059, 0.002114311559125781, -0.002769457409158349, -0.003765277098864317, -0.06304734945297241, 0.030287722125649452, 0.043142132461071014, -0.0006143682403489947, -0.08898545056581497, 0.01844637654721737, -0.09984796494245529, -0.041971493512392044, 0.008914663456380367, -0.008999686688184738, 0.0013129290891811252, -0.018307717517018318, 0.007811984047293663, -0.07162781804800034, 0.01179496943950653, -0.015434006229043007, 0.023574097082018852, -0.026393139734864235, -0.005388255696743727, 0.02887621708214283, -0.017498821020126343, 0.0012736875796690583, -0.0036669420078396797, 0.02148359827697277, 0.011483647860586643, 0.018565762788057327, -0.02150259166955948, 0.03246905654668808, 0.04604342207312584, -0.077239491045475, -0.02278505079448223, -0.007491461466997862, -0.018030662089586258, 0.010029889643192291, -0.014143277890980244, -0.011489628814160824, 0.013950709253549576, 0.002966970903798938, -0.023452116176486015, 0.032755739986896515, -0.01980695128440857, 0.04337324947118759, 0.009951118379831314, -0.03973082825541496, -0.02830619364976883, 0.03358849138021469, 0.019205737859010696, 0.07571203261613846, -0.07651098817586899, 0.031324904412031174, -0.04563359171152115, 0.09227118641138077, 0.01038297452032566, 0.027557600289583206, -0.015260712243616581, -0.021495986729860306, -0.005186022259294987, 0.01441551186144352, -0.04782396927475929, 0.008540427312254906, -0.024928495287895203, 0.02711794152855873, 0.020563844591379166, -0.0874498188495636, 0.010666054673492908, -0.016883283853530884, 0.014226216822862625, 0.008307515643537045, 0.011154882609844208, 0.04923474043607712, -0.018124500289559364, -0.03879391774535179, -0.0397515743970871, 0.07576069235801697, 0.007885226048529148, -0.020326118916273117, 0.048875339329242706, 0.013205035589635372, 0.008517788723111153, -0.01690383069217205, -0.04538481682538986, 0.02580905519425869, 0.04707283899188042, 0.07145703583955765, 0.022504983469843864, -0.008105681277811527, 0.025249935686588287, -0.0014603001764044166, 0.005669658537954092, 0.01285376027226448, 0.03961653262376785, 0.024696623906493187, 0.012650778517127037, 0.028175339102745056, -0.0319741815328598, 0.031245838850736618, 0.0220679622143507, -0.0099556315690279, -0.019510384649038315, -0.005808454938232899, 0.0029643073212355375, 0.03988809883594513, 0.009801458567380905, 0.08501029759645462, 0.016970960423350334, 0.01584589295089245, -0.024056073278188705, 0.02649114653468132, -0.003282001707702875, -0.0048136403784155846, 0.004720631986856461, -0.014504996128380299, 0.0065681529231369495, 0.021653039380908012, 0.04032991826534271, 0.011158398352563381, -0.014939496293663979, -0.012447131797671318, 0.05895765870809555, -0.001397689338773489, -0.0016791021917015314, -0.03834996372461319, 0.05618402361869812, 0.007069241255521774, -0.02262137457728386, -0.012851801700890064, 0.026533424854278564, 0.04530129209160805, -0.03698442503809929, 0.00901665911078453, 0.0065138195641338825, -0.009333119727671146, 0.05962309241294861, -0.014614968560636044, 0.038310110569000244, 0.07591655105352402, 0.011789706535637379, -0.05916766822338104, -0.05721704289317131, 0.006949166301637888, 0.06603755801916122, -0.010667209513485432, -0.006284250877797604, -0.0367339625954628, -0.01372266560792923, 0.022929837927222252, 0.03845943138003349, 0.05081503465771675, 0.14645379781723022, -0.009315148927271366, 0.029530707746744156, 0.015674958005547523, 0.0022331923246383667, -0.048138853162527084, -0.00599772809073329, -0.004640818573534489, 0.04342393949627876, -0.0007196504739113152, -0.03588311746716499, -0.007342169061303139, -0.03862982615828514, 0.011906393803656101, 0.041890691965818405, -0.028795449063181877, -0.05680781602859497, -0.03288920968770981, -0.03988323733210564, 0.0220002643764019, 0.036805082112550735, 0.0065802657045423985, -0.012652742676436901, 0.030667100101709366, 0.02854280173778534, -0.09747099131345749, 0.007006050553172827, -0.030511967837810516, -0.0372949056327343, 0.031638845801353455, 0.021083464846014977, -0.0024693997111171484, -0.06245565414428711, 0.019875137135386467, 0.0020981410052627325, 0.008854088373482227, -0.024722829461097717, 0.03594784438610077, -0.04829147830605507, -0.01449184212833643, -0.020100846886634827, -0.007510185241699219, -0.04479902237653732, -0.03267562389373779, 0.024014849215745926, -0.0017593159573152661, 0.06457459926605225, -0.012870230711996555, -0.002251084428280592, -0.023940017446875572, -0.009386955760419369, 0.012295523658394814, 0.05425969511270523, 0.039294350892305374, -0.0005665376083925366, 0.018432194367051125, 0.01660051755607128, 0.01357822772115469, -0.002120282966643572, -0.040834978222846985, 0.012898019514977932, -0.020225314423441887, 0.08310389518737793, 0.034120988100767136, 0.034506332129240036, 0.028206653892993927, 0.0030935497488826513, 0.0013576026540249586, -0.05612310767173767, -0.0644373893737793, 0.04816437140107155, -0.021428236737847328, 0.016737189143896103, 0.0192076675593853, -0.03697036951780319, -0.0015180212212726474, 0.01631001941859722, 0.0423504076898098, -0.013910558074712753, -0.0016071947757154703, 0.008329570293426514, 0.013407530263066292, -0.048374198377132416, -0.00901248399168253, 0.008818554691970348, 0.0260281004011631, 0.013256210833787918, 0.018707722425460815, 0.050694264471530914, -0.02331003174185753, 0.0411110483109951, -0.006689730100333691, -0.009639520198106766, -0.018513940274715424, -0.022600118070840836, -0.025113051757216454, -0.06142498925328255, -0.004701709374785423, -0.039377361536026, -0.010435610078275204, -0.016397587954998016, 0.004176690708845854, 0.026782426983118057, 0.05394970253109932, 0.025918783619999886, 0.009760317392647266, -0.0008533672080375254, -0.04819397255778313, 0.035441696643829346, -0.009829587303102016, 0.04961075261235237, -0.0008197618881240487, -0.007574621122330427, 0.032325197011232376, 0.038229987025260925, -0.045081790536642075, -0.005040105897933245, 0.03504179045557976, 0.033653803169727325, 0.058419689536094666, 0.0073579759337008, 0.032802730798721313, 0.004715940449386835, -0.03566493093967438, 0.011630689725279808, 0.001571501838043332, -0.022371778264641762, 0.030713196843862534, 0.06601497530937195, -0.007112267892807722, -0.014908705838024616, -0.022717276588082314, 0.04603296145796776, 0.007436517626047134, 0.050743479281663895, -0.018780862912535667, -0.08617652207612991, -0.007014723028987646, 0.0489070788025856, -0.01633753627538681, -0.09814731031656265, 0.04197791591286659, -0.04755062237381935, 0.01373781356960535, -0.08809554576873779, 0.02814018726348877, 0.07025976479053497, 0.0018327676225453615, -0.00031974707962945104, -0.012715772725641727, 0.06812398135662079, 0.013995720073580742, -0.014624739065766335, -0.02783198654651642, 0.0049212537705898285, -0.044799335300922394, -0.024813789874315262, 0.031584322452545166, -0.03090578131377697, -0.04380831867456436, -0.08102469891309738, 0.07617633789777756, -0.04079049453139305, 0.006282961927354336, -0.011486692354083061, 0.002154402434825897, 0.0025502110365778208, 0.016285451129078865, -0.049846384674310684, 0.042403459548950195, 0.03368426486849785, 0.00538976164534688, 0.004232746083289385, 0.02214191108942032, 0.023041801527142525, -0.0156013835221529, 0.04826876521110535, -0.02821756899356842, -0.0018930395599454641, -0.007529104128479958, 0.021181348711252213, 0.013443133793771267, 0.02371441200375557, -0.01888463646173477, -0.03356974944472313, -0.02284085564315319, -0.0012491749366745353, -0.026384755969047546, -0.03357316926121712, 0.005760980769991875, -0.034882545471191406, 0.009163180366158485, -0.03416862338781357, -0.002382697071880102, 0.028642605990171432, 0.00896565243601799, 0.01131490059196949, -0.0058949352242052555, -0.021512173116207123, -0.02612312324345112, 0.006526435259729624, 0.02202816680073738, -0.028072986751794815, 0.008990767411887646, -0.01638406701385975, -0.06936779618263245, -0.056702595204114914, 0.02177956886589527, -0.017757706344127655, 0.025059962645173073, -0.09195791184902191, -0.04183106869459152, -0.026207663118839264, -0.010345352813601494, -0.01677006669342518, -0.01802348904311657, 0.06460681557655334, -0.016500499099493027, -0.02774486504495144, -0.016757382079958916, -0.018818391487002373, -0.0369352363049984, -0.062336232513189316, 0.00222457735799253, 0.007475250866264105, 0.03462430089712143, 0.015096663497388363, 0.029059702530503273, 0.04437302425503731, 0.0196854081004858, -0.012084693647921085, 0.012644286267459393, 0.013611635193228722, -0.019263720139861107, -0.03205857053399086, -0.04826365038752556, -0.01050554122775793, -0.004497839603573084, -0.03388513997197151, -0.0647873803973198, 0.008303741924464703, 0.007814809679985046, 0.008925938978791237, 0.029879910871386528, 0.067926786839962, -0.03366975858807564, -0.046989258378744125, 0.021417101845145226, -0.0014848613645881414, 0.04708486795425415, -0.009601466357707977, 0.02175389789044857, 0.03558250144124031, 0.011279960162937641, -0.023139093071222305, -0.042769428342580795, 0.005535494536161423, -0.010683877393603325, 0.02016383595764637, -0.011920848861336708, -0.009110723622143269, 0.05148303508758545, 0.010119201615452766, -0.012244217097759247, -0.037638720124959946, 0.024361416697502136, -0.002189015969634056, -0.00044938729843124747, 0.004530420992523432, 0.04911518096923828, 0.03738168627023697, 0.012105327099561691, 0.03465797007083893, -0.01436137966811657, 0.013142264448106289, 0.010767573490738869, 0.04216063395142555, -0.021693933755159378, 0.008449596352875233, 0.005270244088023901, -0.0050076828338205814, 0.04627850651741028, 0.04487917944788933, -0.01428910344839096, -0.035168152302503586, 0.05578019469976425, -0.010052567347884178, 0.0002416386705590412, 0.025397317484021187, -0.006705590058118105, 0.030554575845599174, 0.018144888803362846, 0.04578939825296402, -0.025840841233730316, -0.0004390003450680524, 0.01289971824735403, -0.006382195744663477, 0.013739589601755142, -0.008265339769423008, 0.008792329579591751, 0.030840178951621056, 0.034204479306936264, 0.001722967135719955, 0.057967960834503174, -0.02974928915500641, 0.025698047131299973, -0.04816993698477745, 0.01493208110332489, 0.00912221148610115, 0.09114035964012146, 0.0124634625390172, -0.07921281456947327, -0.003243169980123639, -0.01972218230366707, -0.0355449877679348, 0.029988296329975128, 0.00608788663521409, -0.06870760768651962, 0.02164139412343502, 0.02031835727393627, -0.033417683094739914, -0.047292474657297134, 0.009766300208866596, -0.0238193292170763, -0.021718155592679977, 0.002600106643512845, -0.03261031582951546, 0.011251087300479412, 0.05026383325457573, -0.0016212136251851916, -0.014090274460613728, 0.06862436980009079, 0.037911802530288696, 0.0037346205208450556, 0.015229376964271069, 0.029801905155181885, 0.004760919604450464, -0.028229286894202232, -0.018204525113105774, 0.04564332589507103, -0.020443128421902657, 0.0037669455632567406, 0.008022699505090714, -0.01869751513004303, 0.03695708140730858, -0.03261542692780495, -0.022746004164218903, 0.04859735071659088, 0.01215261872857809, -0.03895816579461098 ]
En cas d'extension d'établissement, les seuils d'emplois et d'investissement mentionnés à l'article 322 G s'apprécient par rapport à la dernière année précédant l'opération ou par rapport à la moyenne des trois dernières années si elle est supérieure.
Code général des impôts, annexe iii
322 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299352
1980-11-23 00:00:00
c430ecbce72c03fe9b27129ea5d8f571e0df6a51c38b3349425978dcd354084a
[ -0.03959842771291733, 0.04303409531712532, -0.0823344886302948, 0.03976545110344887, 0.01879512146115303, 0.016160355880856514, 0.019745545461773872, 0.0015800840919837356, 0.08540278673171997, -0.09272966533899307, -0.0437055304646492, 0.0021953145042061806, -0.05907309427857399, 0.05098535493016243, -0.02888401784002781, -0.02486109361052513, 0.07810156047344208, 0.08728152513504028, 0.0255288016051054, -0.053192321211099625, 0.0631866455078125, 0.09364728629589081, 0.03390892222523689, 0.03591310977935791, 0.003851141082122922, 0.019470131024718285, 0.048810672014951706, -0.0731838196516037, 0.0846548080444336, -0.0023549299221485853, -0.05970742926001549, -0.002683064201846719, 0.018868571147322655, 0.026956936344504356, 0.0847351923584938, -0.0010980801889672875, -0.0037022947799414396, 0.009804811328649521, -0.013873663730919361, 0.005315796006470919, -0.0031606832053512335, -0.0718814879655838, 0.05643678456544876, 0.03877243399620056, -0.058197543025016785, -0.0424652136862278, -0.03348248079419136, 0.07916966825723648, -0.026810670271515846, 0.08808663487434387, 0.008830458857119083, -0.009965109638869762, 0.055842623114585876, 0.003191725816577673, -0.01515452191233635, -0.016056204214692116, -0.09680639952421188, 0.00822918489575386, 0.1085205078125, 0.022134657949209213, -0.003152733901515603, -0.0023185231257230043, -0.04426025599241257, -0.034188516438007355, 0.018674731254577637, -0.010055651888251305, 0.0010681638959795237, -0.024917205795645714, 0.07552030682563782, 0.07803831994533539, 0.008664294146001339, 0.045325279235839844, 0.08155443519353867, 0.03878594562411308, 0.042681027203798294, 0.00925904605537653, 0.0617687851190567, -0.0405329093337059, -0.00044821659685112536, 0.007401725277304649, -0.025529081001877785, -0.013497715815901756, -0.07241690158843994, 0.022175727412104607, -0.007395807188004255, -0.0247964970767498, 0.04914911463856697, 0.03081856667995453, 0.051916517317295074, 0.027109187096357346, 0.017854107543826103, 0.04367303475737572, -0.004259009845554829, -0.016523221507668495, 0.011526382528245449, 0.02729170210659504, -0.015158567577600479, 0.031427741050720215, 0.12630824744701385, -0.023765113204717636, 0.01372561976313591, 0.018055612221360207, 0.022440442815423012, 0.034297049045562744, 0.003375760279595852, -0.04740108177065849, 0.018105028197169304, -0.05252024903893471, 0.032979343086481094, 0.03975743427872658, -0.028288470581173897, -0.06576348841190338, -0.009038682095706463, -0.04279724881052971, -0.010879550129175186, -0.0017763818614184856, 0.023318471387028694, -0.045217543840408325, -0.030816780403256416, 0.025697780773043633, -0.03650504723191261, -0.01949826441705227, -0.043887872248888016, 0.0011819818755611777, -0.08808732777833939, 0.022566640749573708, 0.004145074635744095, -0.036829400807619095, -0.0311143696308136, -0.03876273334026337, 0.05843989551067352, 0.03502501919865608, 0.025964194908738136, -0.03265153244137764, -0.06043977290391922, -0.044521935284137726, -0.02374742366373539, 0.09599520266056061, 0.01277991384267807, 0.013428566977381706, -0.009636081755161285, 0.02093871496617794, -0.03007751889526844, 0.06803199648857117, 0.0700785368680954, 0.04187759757041931, -0.003685911651700735, -0.01855459436774254, -0.0597074069082737, 0.00908222608268261, -0.07054926455020905, 0.02980170212686062, 0.0494551919400692, -0.0011230952804908156, 0.04701966047286987, -0.032436303794384, -0.034651387482881546, 0.028458258137106895, -0.035646308213472366, -0.06078798696398735, 0.04501736909151077, 0.0617644339799881, 0.06529901921749115, -0.022215811535716057, -0.012185977771878242, 0.0009835549863055348, -0.004998723976314068, 0.04827679693698883, 0.018003223463892937, -0.04750698059797287, -0.02983671799302101, -0.00851619616150856, 0.019360292702913284, -0.003857540898025036, 0.013959980569779873, -0.05785860866308212, -0.016976960003376007, 0.007099480368196964, -0.06867193430662155, 0.04542425274848938, 0.05469045788049698, -0.033371564000844955, -0.02783585526049137, -0.011655435897409916, 0.03161988407373428, 0.036610305309295654, -0.018068978562951088, -0.05067146196961403, -0.05509933456778526, -0.029651038348674774, -0.013258797116577625, 0.021348662674427032, -0.047384001314640045, 0.01878443732857704, -0.0012123093474656343, -0.03490661457180977, -0.009805337525904179, 0.00353310932405293, -0.04578955098986626, 0.04677056893706322, 0.042336832731962204, 0.017023250460624695, -0.009745512157678604, 0.011854089796543121, -0.0767645388841629, -0.059875208884477615, -0.03237323835492134, -0.043126143515110016, -0.012924817390739918, -0.014291859231889248, -0.003013458801433444, 0.030458442866802216, 0.034664563834667206, 0.011287937872111797, 0.009045884944498539, -0.006650832947343588, -0.029893798753619194, -0.006669134367257357, 0.04135609045624733, -0.022455602884292603, -0.0008935718797147274, 0.03716088831424713, -0.06002851203083992, -0.041424646973609924, 0.012401819229125977, 0.034905385226011276, -0.01955294795334339, -0.003365384181961417, 0.0030050124041736126, -0.014791029505431652, -0.017448533326387405, -0.043467722833156586, -0.023688307031989098, -0.011083795689046383, 0.017512379214167595, 0.02084621973335743, -0.00006378326361300424, 0.02018880844116211, -0.009737956337630749, 0.015377120114862919, 0.006930628791451454, -0.0335628017783165, 0.05538516119122505, -0.04028048366308212, -0.026001444086432457, -0.0248819999396801, -0.07369168102741241, -0.020931676030158997, -0.06067236512899399, 0.07790376245975494, -0.018844034522771835, 0.03863005340099335, -0.07888267934322357, 0.06800669431686401, -0.029302924871444702, -0.010400691069662571, 0.021345090121030807, 0.01622866280376911, 0.06291617453098297, -0.005691800732165575, -0.034051526337862015, -0.03351718932390213, -0.0053367395885288715, -0.04830999672412872, 0.03785128518939018, -0.07036534696817398, 0.004925634246319532, 0.021265016868710518, -0.038870539516210556, -0.042148951441049576, -0.05518375709652901, 0.01961345598101616, -0.008671041578054428, -0.02477562427520752, -0.035141471773386, -0.05277322605252266, -0.09024202823638916, -0.020301055163145065, -0.019386881962418556, 0.004806961864233017, -0.033452846109867096, 0.04360513761639595, 0.09473275393247604, -0.04990794509649277, -0.0107198441401124, 0.001874757930636406, 0.015949571505188942, -0.06671348214149475, 0.014226011000573635, -0.017294809222221375, 0.012445380911231041, 0.02976120263338089, 0.017490824684500694, 0.03505963832139969, 0.014007991179823875, 0.03757831081748009, -0.007183871231973171, 0.02466299757361412, 0.013415329158306122, -0.014679765328764915, -0.0361529104411602, -0.00739602604880929, 0.005364271346479654, 0.012553591281175613, 0.0007622497505508363, -0.009265577420592308, 0.007051714695990086, -0.028577804565429688, -0.03600546345114708, 0.049629613757133484, 0.007601508405059576, 0.04534843564033508, -0.0130686704069376, -0.027907300740480423, 0.033241286873817444, 0.029761165380477905, 0.022344816476106644, 0.010532868094742298, -0.055820900946855545, -0.00786630716174841, 0.017906904220581055, 0.08496163785457611, 0.015449274331331253, 0.02859266847372055, -0.011448401026427746, -0.04168710112571716, -0.015610191971063614, 0.012160897254943848, -0.022982049733400345, -0.02690226398408413, -0.01266014575958252, 0.026453493162989616, 0.009987895376980305, -0.07594974339008331, 0.014009486883878708, 0.03412393108010292, -0.04506438225507736, -0.006277981214225292, 0.016449274495244026, 0.05951157957315445, 0.013487124815583229, -0.03279196843504906, -0.01771865412592888, 0.06576788425445557, 0.030803630128502846, 0.006121856160461903, 0.046548645943403244, 0.02990427240729332, 0.05553776025772095, -0.016569092869758606, -0.026900028809905052, 0.05643745884299278, 0.06461609154939651, 0.06486719846725464, -0.01359084714204073, -0.011555536650121212, -0.016777008771896362, 0.049472954124212265, 0.007917925715446472, 0.045905690640211105, 0.012702950276434422, 0.006473044864833355, 0.042612433433532715, 0.00611871900036931, 0.014156279154121876, 0.013326117768883705, -0.010640710592269897, 0.037772126495838165, -0.007006088271737099, 0.052866946905851364, -0.027961693704128265, 0.047989822924137115, 0.05556553974747658, 0.05444897338747978, -0.023864733055233955, 0.04696564003825188, -0.016758887097239494, -0.04570607841014862, 0.011938001029193401, 0.02360490709543228, 0.002080900827422738, -0.005280857440084219, -0.023713553324341774, -0.017743980512022972, 0.024517443031072617, 0.03509623184800148, -0.038417790085077286, 0.001892944797873497, 0.03293439745903015, -0.015377692878246307, 0.010835007764399052, -0.03617938607931137, -0.005423493683338165, 0.019881535321474075, 0.004342350643128157, 0.01367954071611166, -0.010826380923390388, 0.026608353480696678, -0.04982772842049599, 0.04410092905163765, -0.0028651952743530273, -0.025552112609148026, 0.06555041670799255, -0.0047473181039094925, 0.03805088624358177, 0.07098876684904099, -0.023639896884560585, -0.06037912145256996, -0.008473590947687626, 0.0422540083527565, -0.024561727419495583, -0.0009614120936021209, 0.023005442693829536, -0.08725997060537338, 0.00439838133752346, -0.007689858321100473, 0.021041397005319595, 0.03889760747551918, 0.1394108086824417, 0.019475825130939484, 0.015554896555840969, 0.007758628111332655, 0.026921195909380913, -0.019261876121163368, -0.021513454616069794, 0.028248263522982597, 0.0515134297311306, 0.021611405536532402, 0.011534462682902813, 0.02816528081893921, -0.06352536380290985, 0.040500789880752563, 0.0057608080096542835, -0.02243277244269848, -0.06651733070611954, -0.0016673955833539367, -0.03180765360593796, 0.018116110935807228, 0.01392053347080946, 0.016898775473237038, 0.008481021970510483, 0.04514692723751068, 0.029411649331450462, -0.04903047904372215, 0.019219649955630302, -0.028548048809170723, -0.022286681458353996, 0.04571377485990524, 0.045163024216890335, -0.04991965740919113, -0.03693677484989166, -0.026968147605657578, -0.014668503776192665, -0.00305484002456069, -0.026321740821003914, 0.018484989181160927, -0.019927745684981346, 0.002186534693464637, 0.017053328454494476, -0.04084138572216034, -0.035461846739053726, -0.02569752372801304, 0.016970021650195122, -0.025716271251440048, 0.0440063439309597, 0.05424801632761955, -0.012573611922562122, 0.022850411012768745, -0.0019418097799643874, 0.030169131234288216, 0.03844287991523743, 0.03637705370783806, 0.02121070772409439, 0.019024573266506195, 0.0347701758146286, 0.02919679507613182, 0.016302909702062607, 0.00799669697880745, 0.026680337265133858, 0.03641974553465843, 0.024678507819771767, 0.0256198700517416, 0.015981236472725868, 0.007531777489930391, 0.010005475953221321, -0.0034965425729751587, -0.017344839870929718, -0.035140108317136765, -0.003603690303862095, -0.03603103384375572, 0.0245265644043684, -0.013388215564191341, -0.0052161565981805325, -0.03421565517783165, 0.01879998669028282, 0.023164043202996254, 0.010105249471962452, -0.03230346366763115, 0.015066712163388729, 0.04999225214123726, -0.03499182313680649, -0.03886036574840546, -0.0012596143642440438, 0.0016648548189550638, 0.030339112505316734, -0.006877502892166376, 0.01565234549343586, -0.024584172293543816, -0.017461907118558884, 0.007951530627906322, -0.04955291375517845, -0.03333267942070961, -0.037136588245630264, 0.03243902698159218, -0.03216934576630592, 0.029925601556897163, -0.05062595009803772, 0.02653680555522442, -0.045176152139902115, 0.02238631807267666, 0.02320476993918419, 0.02035367861390114, 0.024293947964906693, 0.029610764235258102, -0.0025358805432915688, -0.019563378766179085, 0.05762621760368347, 0.0173481535166502, 0.05492427572607994, -0.0015117013826966286, -0.013513462617993355, 0.051998116075992584, 0.02315467968583107, -0.007251981645822525, -0.011191902682185173, -0.0008424876141361892, 0.04074813798069954, 0.033466652035713196, 0.007801677566021681, -0.00028148069395683706, -0.005166749004274607, -0.025498567149043083, 0.017807355150580406, -0.013581099919974804, -0.019777245819568634, 0.007297090254724026, 0.06851673126220703, -0.006533042527735233, -0.018466783687472343, -0.024370016530156136, 0.12461737543344498, 0.01764034293591976, 0.07691232860088348, -0.02071581408381462, -0.07375900447368622, -0.010935915634036064, 0.051680147647857666, 0.017732681706547737, -0.006090840324759483, 0.0533510185778141, -0.026148805394768715, 0.07153064757585526, -0.023080898448824883, -0.004563357215374708, 0.0050563751719892025, -0.04859543219208717, -0.03326500579714775, -0.027840858325362206, 0.06465806812047958, 0.031341735273599625, 0.010824350640177727, -0.029568487778306007, -0.03780985251069069, -0.024840297177433968, -0.02979002334177494, 0.019053494557738304, -0.032676056027412415, -0.05266958475112915, -0.05968351662158966, 0.03333866968750954, -0.018157880753278732, -0.021922951564192772, 0.013688025996088982, -0.012118796817958355, -0.025040391832590103, 0.009484535083174706, -0.04876185581088066, 0.031885791569948196, -0.04788018390536308, -0.007847661152482033, -0.024570681154727936, -0.010354537516832352, 0.004797321744263172, -0.002160720294341445, 0.02012069709599018, -0.028188934549689293, -0.005798455327749252, -0.010519145056605339, 0.033950041979551315, 0.01075210515409708, 0.002182698342949152, -0.03134343773126602, 0.015584440901875496, -0.003480010200291872, 0.0009812150383368134, 0.00923605915158987, 0.023433610796928406, -0.006634642835706472, -0.024573568254709244, 0.017290379852056503, -0.005765125621110201, -0.03185122460126877, 0.035278014838695526, 0.01720869354903698, -0.027123382315039635, 0.0029814536683261395, -0.03127541020512581, -0.025374609977006912, 0.025477230548858643, -0.008055943064391613, -0.01605876535177231, 0.005923105403780937, 0.004214531276375055, -0.05078190565109253, -0.025784200057387352, 0.012469740584492683, -0.05793389305472374, -0.02269582264125347, -0.037369806319475174, -0.030153993517160416, -0.05826365947723389, -0.015325864776968956, 0.003845959436148405, 0.0036116016563028097, -0.0009131770930252969, 0.0004639185208361596, -0.054687514901161194, -0.013446579687297344, -0.03898211941123009, -0.04166878014802933, -0.049920838326215744, 0.0029404109809547663, -0.006531387567520142, 0.01344792079180479, -0.01190273929387331, 0.0181045550853014, 0.026877444237470627, 0.03899184614419937, -0.032427724450826645, 0.014733416959643364, 0.00784510001540184, 0.001689563156105578, -0.04349978268146515, -0.03789946436882019, -0.0027155973948538303, 0.009252256713807583, -0.05548400804400444, -0.041562166064977646, 0.008483322337269783, 0.002996833063662052, 0.0002416248171357438, 0.01209241896867752, 0.044403985142707825, -0.010236574336886406, -0.05140640586614609, -0.006883637048304081, 0.02306152880191803, 0.007487663067877293, 0.023125583305954933, 0.03208620473742485, 0.03360272943973541, 0.01817079447209835, -0.013010282069444656, -0.025486022233963013, 0.009658614173531532, 0.002250974765047431, 0.031046509742736816, -0.031531497836112976, 0.0326499380171299, 0.03145693615078926, 0.005793411284685135, -0.022278495132923126, -0.05921202152967453, 0.007945787161588669, -0.04394758865237236, -0.018899068236351013, -0.009093258529901505, 0.01270134374499321, 0.026669926941394806, 0.01728018745779991, 0.01744605228304863, -0.023858508095145226, 0.0472654365003109, 0.0037350719794631004, 0.02938099205493927, -0.01916993036866188, 0.006760770920664072, 0.050010643899440765, -0.00875257421284914, -0.02376256138086319, 0.039766088128089905, -0.03042120672762394, -0.031599026173353195, 0.011795355007052422, 0.028450462967157364, -0.0005817044293507934, 0.06536862254142761, -0.04101595655083656, 0.009936492890119553, -0.0025548329576849937, 0.03336436673998833, 0.005184437148272991, -0.057306479662656784, 0.06130857765674591, -0.01271745190024376, 0.032085247337818146, -0.06231371685862541, 0.0035272762179374695, 0.026228539645671844, 0.037215590476989746, 0.010682177729904652, 0.016123199835419655, -0.05022801086306572, 0.01567312702536583, -0.024053173139691353, -0.010366319678723812, 0.03287132829427719, 0.07636311650276184, 0.05318700894713402, -0.021945493295788765, -0.027275431901216507, -0.026752768084406853, -0.062047842890024185, 0.01951831579208374, -0.020593352615833282, -0.0206016656011343, -0.01955307275056839, 0.04841625690460205, -0.031050844117999077, -0.02825874648988247, 0.035294800996780396, -0.042531274259090424, -0.025192424654960632, 0.012162194587290287, -0.012755908071994781, -0.003787705907598138, 0.10986130684614182, 0.00253504142165184, -0.005352482665330172, 0.06596623361110687, 0.024587027728557587, 0.017606444656848907, 0.009071958251297474, -0.00503636384382844, -0.0013551500160247087, -0.031149793416261673, -0.0006887927302159369, -0.006026491057127714, -0.026618611067533493, 0.008898475207388401, -0.0239892415702343, -0.02545456774532795, 0.034418750554323196, -0.10302164405584335, -0.024753767997026443, -0.011892874725162983, 0.017300168052315712, 0.04466725140810013 ]
La réalisation des conditions prévues à l'article 322 G s'apprécie au 31 décembre de la première année au cours de laquelle l'entreprise a procédé à l'une des opérations mentionnées à cet article. Toutefois, lorsque la période de référence servant à la détermination des bases de cotisation foncière des entreprises correspondantes ne coïncide pas avec l'année civile, la réalisation de ces conditions s'apprécie, en ce qui concerne les investissements, à la date de clôture de l'exercice retenu comme période de référence.
Code général des impôts, annexe iii
322 J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026347994
2012-09-06 00:00:00
e40fedeb35b99ecec6e11b3dadf1fe196bee3490c95f224039e414d63b1176ce
[ -0.07056079804897308, 0.03253151848912239, -0.01329761277884245, -0.008115015923976898, -0.0018270667642354965, -0.017524095252156258, -0.010394838638603687, 0.022268731147050858, 0.04298979789018631, -0.11339668929576874, -0.05243557319045067, 0.01853303425014019, -0.001748229842633009, 0.031247317790985107, -0.06295696645975113, -0.02490450069308281, 0.017709922045469284, 0.013490406796336174, 0.02572675608098507, -0.021044006571173668, 0.027391977608203888, 0.08865973353385925, 0.00998991820961237, 0.028240129351615906, -0.00018793897470459342, 0.00017891272727865726, 0.0055718147195875645, -0.04818464070558548, 0.03548716753721237, 0.0487811304628849, -0.10154172033071518, -0.029619283974170685, 0.026179427281022072, 0.047960422933101654, 0.06878560781478882, -0.03926469385623932, 0.045815929770469666, 0.05857725441455841, 0.02681797184050083, 0.010118861682713032, 0.033286675810813904, -0.029703252017498016, 0.03183421492576599, 0.009335742332041264, -0.06534601747989655, 0.018376022577285767, -0.004240346606820822, 0.07959132641553879, -0.025075998157262802, 0.03432471677660942, -0.0046051726676523685, 0.0035734435077756643, 0.023955881595611572, -0.0008578644483350217, 0.033906783908605576, -0.00833459384739399, -0.06793719530105591, 0.062286581844091415, 0.1190529614686966, 0.01241612620651722, -0.03380866348743439, -0.0018545964267104864, -0.04898281767964363, -0.038243699818849564, 0.015223694033920765, 0.031176919117569923, 0.013121631927788258, -0.011179590597748756, 0.06453447043895721, 0.010207021608948708, -0.002842729678377509, 0.04517931863665581, 0.008047663606703281, 0.053683727979660034, -0.015444842167198658, 0.042457759380340576, 0.022663800045847893, -0.0169783066958189, 0.015626970678567886, -0.01552195381373167, -0.07832720875740051, -0.019074223935604095, 0.012325157411396503, 0.03909129649400711, -0.006413907743990421, 0.007352365180850029, 0.050671447068452835, -0.006405738648027182, 0.04531486704945564, 0.05359155312180519, 0.042031656950712204, 0.040644507855176926, 0.015497288666665554, -0.014348233118653297, 0.004183545242995024, 0.04252876713871956, -0.03658248856663704, 0.006499574985355139, 0.1013982817530632, -0.013701464049518108, -0.04372759535908699, 0.037437111139297485, 0.014830052852630615, 0.06345711648464203, 0.030799400061368942, -0.04552343860268593, 0.017455119639635086, -0.002236631466075778, -0.004156818613409996, -0.009315934963524342, 0.012986348010599613, -0.08082809299230576, -0.02545647695660591, -0.04593629762530327, -0.08890299499034882, 0.03418930992484093, -0.025264516472816467, -0.015004671178758144, 0.0006990397232584655, 0.026934968307614326, -0.06460600346326828, -0.0572129525244236, -0.06013083830475807, -0.0500713586807251, -0.06573152542114258, 0.019441597163677216, -0.007971435785293579, -0.0916573703289032, -0.05199025198817253, -0.0324009507894516, -0.00008182693272829056, 0.07142174243927002, -0.0006024903268553317, -0.023771891370415688, -0.018423838540911674, -0.02702254056930542, -0.010922254994511604, 0.051138944923877716, -0.01141277328133583, 0.023107653483748436, 0.006110959220677614, 0.0069333757273852825, -0.06889220327138901, 0.08391840755939484, 0.05746827647089958, 0.009649433195590973, 0.0412374883890152, -0.08817137777805328, -0.020254790782928467, 0.02662057988345623, -0.11033787578344345, 0.028835279867053032, 0.10647907853126526, -0.01891191303730011, 0.036229100078344345, -0.011625581420958042, 0.0031130467541515827, 0.01613440178334713, -0.017132246866822243, -0.04033339396119118, -0.006848801858723164, 0.08884628862142563, 0.002003147266805172, -0.041395239531993866, -0.011363871395587921, 0.020597083494067192, 0.011295389384031296, 0.026813490316271782, 0.08190851658582687, -0.042520880699157715, -0.024245113134384155, -0.011509875766932964, -0.004851134959608316, -0.00763417175039649, -0.004480724688619375, -0.08103203773498535, -0.05267499014735222, 0.05709029361605644, -0.059612274169921875, 0.052395474165678024, -0.024097388610243797, 0.007673826068639755, -0.0034494823776185513, 0.053641337901353836, 0.04199281707406044, 0.013415713794529438, -0.023673707619309425, -0.036343954503536224, -0.038197923451662064, -0.024467632174491882, -0.009363236837089062, -0.00863132905215025, -0.039337340742349625, 0.035087950527668, 0.029390234500169754, -0.007648796774446964, -0.0649627223610878, -0.01792364940047264, 0.014444481581449509, 0.04908398538827896, 0.007315399125218391, 0.012821963988244534, -0.013546760194003582, 0.02041732519865036, -0.05963265895843506, -0.020893119275569916, -0.02072593756020069, 0.005416786763817072, 0.014577997848391533, 0.0007669607293792069, 0.009847434237599373, 0.01071496494114399, -0.0034030580427497625, 0.04058666154742241, 0.000017773829313227907, 0.006907003466039896, -0.03269525244832039, -0.013399701565504074, -0.005937979090958834, -0.039050739258527756, -0.0120235038921237, 0.04015868902206421, -0.04838809370994568, -0.03440380096435547, -0.014354897662997246, 0.03582696244120598, -0.037890441715717316, 0.0032915857154875994, -0.03287552669644356, -0.047461941838264465, 0.01086816843599081, -0.01258275005966425, -0.0006511685205623507, 0.02864486537873745, -0.0041845873929560184, 0.008906839415431023, 0.010377268306910992, 0.005410874728113413, -0.04195760563015938, 0.03581687808036804, 0.012486446648836136, 0.014084775932133198, 0.058708857744932175, -0.00705206161364913, -0.0008936912636272609, -0.08922255784273148, -0.04246421530842781, -0.04851231351494789, -0.06020212918519974, 0.0794994980096817, -0.023563731461763382, 0.03692388907074928, -0.08702798932790756, 0.011174509301781654, -0.03743967413902283, -0.015151546336710453, 0.038769353181123734, 0.03211946785449982, 0.02253960631787777, -0.011811471544206142, -0.030449343845248222, -0.02594446949660778, -0.0005463977577164769, -0.0350482240319252, 0.02986142598092556, -0.11691230535507202, 0.01336221769452095, 0.012348886579275131, -0.07181388884782791, -0.0382336787879467, -0.015198295004665852, 0.031121011823415756, -0.020741146057844162, 0.0002511409402359277, -0.03184676542878151, -0.028570501133799553, -0.07989471405744553, -0.027866171672940254, 0.021721892058849335, 0.00970686785876751, -0.0011920388787984848, 0.01768690161406994, 0.044562213122844696, -0.010512993671000004, -0.01922597922384739, -0.014665037393569946, 0.0324087031185627, -0.029292035847902298, 0.013802101835608482, 0.03430146723985672, 0.0400465652346611, 0.036353614181280136, 0.016850784420967102, 0.015582955442368984, 0.01341321226209402, 0.035511936992406845, -0.014620358124375343, 0.006989149376749992, 0.0285293310880661, -0.01579536497592926, -0.047168537974357605, -0.010626434348523617, 0.012735937722027302, -0.013613450340926647, 0.016486212611198425, 0.025479281321167946, 0.010273262858390808, -0.041511669754981995, -0.03256651386618614, 0.04528288170695305, -0.01603090390563011, 0.03712189570069313, -0.0206721443682909, -0.051692940294742584, 0.062420137226581573, 0.008466736413538456, -0.03703724592924118, 0.024310024455189705, -0.013009530492126942, -0.008077460341155529, -0.013358998112380505, 0.11776106804609299, 0.0007738796412013471, 0.04659254848957062, 0.0037664698902517557, -0.019505998119711876, -0.030437417328357697, 0.007323165889829397, -0.026345668360590935, -0.007860206067562103, 0.010494853369891644, 0.03045319952070713, 0.021213598549365997, -0.022222496569156647, 0.00732851168140769, -0.0015214246232062578, -0.05365229398012161, -0.010191446170210838, 0.001660974114201963, 0.06344447284936905, 0.0004207547171972692, -0.012687145732343197, -0.018237465992569923, 0.055490802973508835, 0.022756893187761307, 0.006835673935711384, 0.0297603290528059, 0.026698237285017967, 0.020237505435943604, 0.002669739071279764, -0.03304104134440422, 0.03458220511674881, 0.022993559017777443, 0.05885972082614899, -0.005478177685290575, -0.013488954864442348, -0.015585018321871758, 0.04926685988903046, 0.0008521710988134146, 0.03889485076069832, 0.044043973088264465, 0.01044381782412529, 0.010574566200375557, 0.031830739229917526, 0.021549029275774956, 0.020291632041335106, 0.009347914718091488, 0.018500471487641335, 0.024608494713902473, 0.06436415761709213, -0.03305123373866081, 0.017536498606204987, 0.06502094864845276, 0.044650599360466, -0.014119509607553482, 0.014771150425076485, -0.006478967610746622, -0.019578494131565094, -0.01212416123598814, -0.012369603849947453, 0.017774812877178192, 0.006323298905044794, 0.012149670161306858, -0.032277707010507584, 0.031417325139045715, 0.01403623353689909, -0.014097591862082481, -0.012346266768872738, -0.042108044028282166, -0.008611190132796764, -0.01511609461158514, -0.023498941212892532, -0.00025819012080319226, 0.008804501965641975, 0.03412560373544693, -0.0479743629693985, -0.01731749065220356, 0.05195397883653641, -0.03758923336863518, 0.019493643194437027, -0.013958974741399288, -0.006577861960977316, -0.04209775850176811, 0.02564110793173313, -0.017875708639621735, 0.052300773561000824, -0.03703015670180321, -0.02903686836361885, 0.04582914337515831, 0.009202279150485992, -0.01816045306622982, -0.01514832116663456, 0.039683301001787186, -0.050360195338726044, 0.018040891736745834, 0.013673381879925728, 0.029343148693442345, 0.04139971360564232, 0.1555004119873047, -0.038963623344898224, 0.027108941227197647, 0.040558263659477234, 0.0292423814535141, -0.03048698790371418, 0.004304213915020227, 0.027582893148064613, 0.022398516535758972, 0.0604419931769371, 0.0103191202506423, 0.044276412576436996, -0.03303282707929611, 0.025562677532434464, -0.05349556356668472, -0.04287669062614441, -0.03829195350408554, -0.0037290805485099554, -0.07578980922698975, -0.0006880853907205164, 0.02430916763842106, 0.014282329939305782, 0.016084004193544388, -0.013173805549740791, -0.00914380606263876, -0.04863406717777252, -0.006116156000643969, -0.0016611809842288494, -0.020153896883130074, 0.017043475061655045, 0.04062141105532646, 0.012461528182029724, -0.02392636053264141, 0.04650066792964935, -0.01621287874877453, 0.033514659851789474, -0.009791458025574684, 0.0286214891821146, -0.02487933449447155, -0.00274121412076056, 0.005085041280835867, -0.03427693620324135, -0.04805057495832443, -0.05920236185193062, 0.038524601608514786, -0.029206721112132072, -0.006979282479733229, 0.06043553724884987, 0.004537253174930811, 0.019789142534136772, 0.02107750065624714, -0.0032301151659339666, -0.02271176315844059, 0.010447789914906025, 0.035823095589876175, -0.0024272070731967688, 0.04609232395887375, 0.04078931361436844, 0.03589357063174248, 0.019399449229240417, -0.04558202624320984, 0.006216792389750481, 0.02667008340358734, 0.04900578409433365, -0.03353935852646828, -0.0009948438964784145, 0.0381748229265213, 0.009412451647222042, 0.0012539129238575697, -0.03394320607185364, 0.018139097839593887, 0.0019717328250408173, 0.01561983022838831, -0.047927048057317734, -0.03458867967128754, -0.02980037033557892, 0.0050314986146986485, 0.022436153143644333, 0.04493779316544533, -0.026305077597498894, 0.04491191357374191, 0.07290185242891312, -0.0439295619726181, 0.01883980818092823, 0.014183434657752514, 0.007924098521471024, 0.05778060853481293, 0.0407072976231575, 0.07849689573049545, -0.010512947104871273, 0.018323205411434174, 0.011863697320222855, -0.037271641194820404, -0.01944030448794365, 0.01627437211573124, 0.014832098968327045, -0.037174683064222336, 0.03183732554316521, -0.004293851088732481, 0.03583690524101257, -0.03261970728635788, 0.038021352142095566, 0.022444432601332664, 0.029322627931833267, 0.051242098212242126, 0.013718735426664352, -0.0034278600942343473, -0.024635205045342445, 0.03528733551502228, 0.0004182333068456501, 0.022465955466032028, 0.02474328875541687, -0.011743208393454552, 0.01980125904083252, 0.039776407182216644, 0.02230175957083702, 0.045364901423454285, -0.006996451877057552, 0.017011679708957672, -0.006080792285501957, -0.011412723921239376, 0.018571678549051285, -0.003224570769816637, -0.01178563479334116, 0.046734943985939026, -0.007078009657561779, -0.0027736418414860964, -0.018408311530947685, 0.07385896146297455, -0.008959951810538769, -0.02241096831858158, -0.06890067458152771, 0.11668996512889862, 0.017456011846661568, 0.06246914714574814, 0.006031606812030077, -0.09180628508329391, -0.0597672313451767, 0.0484774187207222, -0.014330066740512848, -0.03130451217293739, 0.04085008427500725, -0.02164263091981411, 0.0034303967840969563, -0.007893460802733898, 0.015171529725193977, -0.023845572024583817, -0.0400727316737175, -0.06278373301029205, -0.01194215938448906, 0.05114958807826042, 0.02374446764588356, -0.03361533582210541, -0.0680098682641983, -0.018251309171319008, -0.045244283974170685, -0.08313317596912384, 0.016728103160858154, -0.019255172461271286, -0.012596082873642445, -0.06915763765573502, 0.008476798422634602, 0.00799060519784689, -0.015592384152114391, -0.0003729267918970436, 0.029322873800992966, -0.017023658379912376, 0.0014250052627176046, -0.02361636608839035, 0.11029905080795288, 0.06569822132587433, 0.014057520776987076, -0.0035621291026473045, 0.0038339970633387566, 0.0015465201577171683, -0.04172281175851822, 0.04166991636157036, -0.03729904070496559, 0.0027881392743438482, 0.004880629479885101, 0.005220159888267517, 0.03923432528972626, 0.009389915503561497, -0.012181741185486317, 0.02141221985220909, 0.028572088107466698, 0.0120101198554039, 0.00915219821035862, 0.031043870374560356, -0.01352782640606165, -0.026650063693523407, 0.03246276080608368, -0.011302388273179531, -0.0258855652064085, 0.029056597501039505, 0.008601142093539238, -0.028143949806690216, 0.0006981403566896915, 0.010709749534726143, -0.01322440430521965, -0.028023870661854744, 0.007313285954296589, -0.034458015114068985, -0.03855079039931297, -0.001613535569049418, -0.016163531690835953, -0.03309266269207001, -0.009667468257248402, -0.04757373780012131, -0.03545411676168442, -0.05472825840115547, -0.030837345868349075, -0.059117306023836136, 0.008267896249890327, -0.008391537703573704, -0.0170262660831213, 0.035107992589473724, -0.021997952833771706, -0.030392108485102654, 0.03550983965396881, -0.02345757745206356, -0.0429086834192276, -0.026808736845850945, 0.05041062831878662, -0.05788697302341461, 0.0023357169702649117, -0.01335075031965971, -0.0010219315299764276, 0.06196651607751846, 0.02325993776321411, -0.01446458324790001, 0.015647413209080696, 0.0010891648707911372, -0.028891993686556816, -0.0002914399665314704, -0.01721908338367939, 0.05700872838497162, -0.01377070788294077, -0.06605374813079834, -0.018824569880962372, -0.0578489676117897, 0.018894683569669724, 0.003789419075474143, -0.04947099834680557, 0.06016555801033974, -0.016080357134342194, -0.045160166919231415, -0.011821218766272068, 0.012205202132463455, 0.007824873551726341, 0.0036820960231125355, 0.009597716853022575, 0.04733460396528244, 0.03183126822113991, -0.04151228070259094, -0.04250262305140495, 0.052415505051612854, 0.022642603144049644, 0.014721198938786983, -0.04815294221043587, 0.0003304108395241201, 0.0024182156194001436, -0.03320145234465599, -0.0065759881399571896, -0.04450531676411629, 0.05448653921484947, 0.019605405628681183, 0.018134823068976402, -0.027724826708436012, 0.007222891319543123, 0.036674704402685165, 0.025307592004537582, -0.021455606445670128, 0.0018887822516262531, 0.015908826142549515, 0.012177733704447746, 0.0339350663125515, -0.01997409202158451, 0.01844879798591137, 0.04430508613586426, 0.04531252011656761, 0.0006635895697399974, 0.019753480330109596, -0.020327046513557434, 0.0020199879072606564, 0.051846832036972046, -0.019453367218375206, 0.029883885756134987, 0.0054269107058644295, -0.015132926404476166, 0.015706757083535194, -0.0009937405120581388, 0.002293734811246395, -0.05120842531323433, -0.03774392232298851, 0.012550847604870796, 0.002299664309248328, 0.028093455359339714, -0.04520564526319504, -0.014860163442790508, 0.0184140894562006, 0.047103993594646454, -0.026266146451234818, 0.029545726254582405, -0.039116065949201584, 0.022573014721274376, -0.011380930431187153, 0.021456565707921982, 0.042269594967365265, 0.06425337493419647, -0.0005667676450684667, 0.020518222823739052, -0.06628869473934174, -0.017836684361100197, -0.05475357919931412, -0.024295343086123466, 0.02961835078895092, -0.02337772026658058, 0.0063233766704797745, 0.0018744589760899544, -0.03304394707083702, -0.005293721333146095, 0.01625782437622547, -0.008105160668492317, -0.03959078714251518, 0.026826094835996628, 0.041457515209913254, -0.04734691232442856, 0.07562191784381866, -0.002927071414887905, -0.06250672787427902, 0.07725483924150467, 0.005465925205498934, 0.012927680276334286, -0.0013264523586258292, 0.03520394116640091, -0.037483084946870804, 0.008973181247711182, 0.05847492814064026, 0.03882719576358795, -0.07306024432182312, 0.010001159273087978, -0.004233769606798887, -0.039426013827323914, 0.0546976737678051, -0.013404632918536663, -0.02865433506667614, -0.016947347670793533, 0.005061810836195946, 0.005448054056614637 ]
Lorsque, aux dates fixées à l'article 322 J , l'entreprise ne remplit pas les conditions requises, elle peut néanmoins demander à bénéficier provisoirement de l'exonération temporaire de cotisation foncière des entreprises. A l'appui de cette demande, elle doit indiquer les réalisations déjà effectuées et exposer les conditions dans lesquelles elle compte atteindre les seuils réglementaires. L'exonération ne sera définitivement acquise que si l'entreprise justifie au 31 décembre de la troisième année de l'opération qu'elle remplit désormais les conditions exigées pour en bénéficier. Lorsque l'exercice ne coïncide pas avec l'année civile, cette date est remplacée, pour les seules immobilisations par celle de l'expiration de l'exercice de douze mois clos au cours de cette troisième année. Cette échéance ne peut en aucun cas être reportée.
Code général des impôts, annexe iii
322 K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026347990
2012-09-06 00:00:00
393963dd5b7b3e9bc9bb9b12f8504e498c1fdac8fcf1629ffa5271450f67ce85
[ -0.07750795036554337, 0.08443872630596161, -0.031456343829631805, 0.006706291809678078, 0.03897721320390701, -0.052341725677251816, -0.0515582449734211, -0.0011304555227980018, 0.02048720233142376, -0.08249691873788834, -0.044730715453624725, 0.04340730980038643, 0.008577350527048111, 0.020937630906701088, -0.025700373575091362, 0.04606984928250313, -0.007694192696362734, 0.05533318221569061, 0.030693864449858665, 0.020002340897917747, 0.025733357295393944, 0.0971279963850975, -0.02438277006149292, 0.02743859402835369, -0.012908753007650375, -0.003141897264868021, 0.027168646454811096, -0.0667414665222168, 0.01971900649368763, 0.05715131014585495, -0.0810067281126976, -0.0896209105849266, 0.023689458146691322, 0.010865552350878716, 0.08178244531154633, -0.036821458488702774, 0.014491342939436436, 0.06831683963537216, 0.04309149831533432, -0.029900886118412018, 0.008073368109762669, -0.011820359155535698, 0.011825118213891983, 0.006197786889970303, -0.021430358290672302, 0.021367646753787994, -0.02899608388543129, 0.057666197419166565, -0.0441584549844265, -0.008983952924609184, -0.021369662135839462, 0.006815619301050901, 0.07987372577190399, 0.03841785341501236, 0.030476484447717667, 0.04995085299015045, -0.08711422979831696, 0.05571424961090088, 0.06053381413221359, -0.0270378477871418, 0.012292462401092052, -0.0012675928883254528, -0.028241969645023346, -0.036923330277204514, -0.03156105801463127, 0.039064958691596985, 0.032535139471292496, -0.0407208614051342, 0.0784987136721611, -0.00958817545324564, -0.052763938903808594, 0.08340925723314285, 0.02168523706495762, 0.06304311752319336, -0.06616616994142532, 0.0570589043200016, 0.059455614537000656, -0.0086366543546319, 0.02348289079964161, -0.017161859199404716, -0.05571400746703148, 0.0005648959195241332, 0.0689307302236557, -0.0014124989975243807, -0.033024877309799194, -0.034755729138851166, 0.044650111347436905, 0.033565256744623184, 0.03585528954863548, 0.060191232711076736, -0.06099306792020798, 0.10647040605545044, 0.01673327013850212, 0.030986273661255836, 0.009169323369860649, 0.03329417482018471, -0.023688850924372673, -0.017695624381303787, 0.10590317100286484, 0.013208216056227684, 0.008956089615821838, -0.01886177249252796, 0.02788483537733555, 0.03246743232011795, -0.012457078322768211, -0.032431092113256454, -0.0320080928504467, 0.004116813186556101, -0.06627911329269409, -0.02177882194519043, -0.012445936910808086, -0.015623904764652252, -0.008884375914931297, -0.01649540103971958, 0.019175224006175995, 0.0003489858063403517, 0.03135811910033226, 0.004283432383090258, -0.017571043223142624, 0.02501438558101654, -0.04668571427464485, -0.0443766824901104, -0.008530110120773315, 0.025844266638159752, -0.09407781809568405, 0.030622605234384537, 0.006689520087093115, -0.03396137058734894, -0.06236445903778076, -0.048659421503543854, -0.013382826931774616, 0.026154667139053345, 0.049265891313552856, -0.04540570452809334, -0.011370085179805756, -0.01778324879705906, -0.023802053183317184, 0.052635107189416885, -0.00034450521343387663, 0.08890208601951599, 0.01210035104304552, 0.010547920130193233, -0.07628939300775528, 0.06708259880542755, 0.029393063858151436, -0.028577420860528946, 0.009167172014713287, -0.05683886632323265, 0.004240147303789854, -0.020781388506293297, -0.05220856890082359, 0.020628023892641068, 0.028984541073441505, -0.00801194366067648, 0.02807667851448059, 0.0220361165702343, 0.016437651589512825, 0.08364534378051758, -0.04365398734807968, -0.045011427253484726, -0.01795203611254692, 0.0894615426659584, -0.017807746306061745, -0.03005867637693882, -0.06345093250274658, -0.10936789959669113, -0.010426191613078117, 0.06859353184700012, 0.045329298824071884, -0.02055407501757145, -0.0427270382642746, -0.00027865878655575216, 0.01029430516064167, -0.014424174092710018, 0.004938481841236353, -0.09610814601182938, -0.07547703385353088, 0.014562854543328285, -0.03909071907401085, 0.031200654804706573, -0.03621632978320122, -0.0012345054419711232, -0.0002747575636021793, -0.0031241143587976694, 0.05846386402845383, -0.030719244852662086, -0.05176533758640289, 0.0296721700578928, -0.004672057926654816, -0.023372041061520576, -0.03188728913664818, -0.017359748482704163, -0.032567694783210754, 0.03422459959983826, 0.01302247866988182, -0.07697082310914993, 0.03404145687818527, 0.01672939769923687, 0.03099817782640457, 0.030171329155564308, -0.015921376645565033, -0.0005563373561017215, -0.012885760515928268, 0.0340796522796154, -0.008265151642262936, -0.029475677758455276, -0.034210771322250366, 0.02066834270954132, 0.017995629459619522, -0.037006959319114685, -0.00205567036755383, 0.04045548662543297, -0.023437349125742912, 0.0193403959274292, 0.005916203372180462, 0.01054324209690094, 0.004581195767968893, -0.007846944034099579, -0.010929240845143795, 0.007393867243081331, -0.004671713802963495, -0.02762216329574585, -0.059949763119220734, -0.01721123792231083, 0.011941567063331604, 0.004861396737396717, -0.04671413451433182, 0.029347097501158714, -0.0071046799421310425, -0.030197512358427048, -0.018870921805500984, 0.005328100174665451, 0.03720356523990631, 0.03780617564916611, 0.014339647255837917, -0.0017210919177159667, -0.007895478047430515, 0.025647694244980812, -0.0365704782307148, 0.03571127727627754, 0.013603316619992256, 0.03042798675596714, -0.004338500555604696, 0.00264934403821826, -0.002831618068739772, -0.03559108078479767, -0.007568908855319023, -0.03902197629213333, -0.00025813051615841687, 0.06951059401035309, -0.037404611706733704, 0.017695633694529533, -0.07838274538516998, 0.009263211861252785, -0.05173075571656227, -0.03108327090740204, 0.049427054822444916, 0.06679614633321762, 0.00020127657626289874, -0.04292000085115433, -0.07378280907869339, -0.036393873393535614, -0.013115592300891876, -0.004023298621177673, 0.00950237363576889, -0.08751782029867172, 0.022966429591178894, 0.09765022248029709, 0.016308220103383064, -0.0010694629745557904, -0.047167081385850906, 0.04217149689793587, 0.015380686149001122, 0.014284227043390274, -0.0837680846452713, -0.02450503222644329, -0.052379313856363297, -0.03737905994057655, -0.02321884222328663, 0.008216507732868195, -0.010683429427444935, -0.00970286875963211, 0.02824508398771286, 0.011087441816926003, -0.048092685639858246, 0.008830416016280651, 0.020758727565407753, -0.020722921937704086, -0.014760124497115612, 0.039793405681848526, 0.03978824242949486, -0.010967575013637543, -0.002069938462227583, 0.027774542570114136, 0.02641654945909977, -0.012046879157423973, -0.0340377576649189, 0.05207693576812744, 0.02587265335023403, -0.0393618680536747, -0.013420884497463703, 0.012969722039997578, 0.07795821875333786, 0.0004309786017984152, 0.03682659566402435, 0.008274362422525883, 0.00015867050387896597, -0.050722867250442505, -0.061353396624326706, 0.03608149290084839, -0.025882726535201073, 0.02699919231235981, -0.02026139199733734, -0.017058517783880234, 0.06042812019586563, 0.019417863339185715, -0.041182056069374084, 0.03619888424873352, -0.03311857953667641, 0.0408385768532753, 0.013046333566308022, 0.03715157508850098, -0.0010278673144057393, 0.0723329409956932, 0.02483345940709114, -0.03519541025161743, -0.029763339087367058, 0.028524812310934067, -0.030941875651478767, -0.01773318275809288, 0.013121959753334522, 0.04063727334141731, 0.04134281724691391, -0.04463325813412666, 0.015926720574498177, -0.030266497284173965, -0.025296414270997047, -0.030462315306067467, 0.023741183802485466, 0.061013173311948776, -0.009109501726925373, 0.021449977532029152, -0.010912843979895115, 0.005532901734113693, 0.012107043527066708, -0.03618348017334938, -0.001415614620782435, 0.008940351195633411, 0.010253367014229298, -0.0014546068850904703, -0.04778480902314186, 0.038897592574357986, 0.06297320127487183, 0.07488422095775604, -0.034516867250204086, -0.00896845106035471, -0.0039238762110471725, 0.01868920959532261, -0.052677057683467865, 0.0672350823879242, -0.009879047982394695, 0.015421796590089798, 0.005849859677255154, 0.033149830996990204, 0.054464977234601974, 0.03454558551311493, 0.04047014191746712, 0.03775850310921669, -0.022990703582763672, 0.07593926042318344, 0.05107300728559494, 0.012956139631569386, 0.03608788922429085, 0.07009711861610413, -0.04427030682563782, 0.05159850791096687, -0.0015732720494270325, 0.009923513047397137, -0.00162801134865731, -0.03360624611377716, 0.004463388584554195, 0.0008490029722452164, 0.02751501277089119, -0.012799876742064953, 0.05238056182861328, 0.009148059412837029, -0.014564134180545807, -0.06833759695291519, -0.029469266533851624, -0.0030332335736602545, -0.04196968302130699, -0.016226446256041527, -0.0023702962789684534, -0.0005884449346922338, 0.026975765824317932, -0.08054643869400024, 0.025837035849690437, -0.02592962607741356, -0.06882281601428986, -0.011821288615465164, 0.035123348236083984, 0.004839055705815554, 0.012164014391601086, -0.011572599411010742, -0.012111273594200611, 0.03708473592996597, -0.049782730638980865, 0.0019303677836433053, -0.008737243711948395, 0.008885526098310947, 0.012622151523828506, -0.016756080090999603, 0.023873724043369293, -0.0034144760575145483, 0.04086357727646828, 0.05675166845321655, 0.02538919262588024, 0.07165227085351944, 0.10571213066577911, 0.022811664268374443, 0.04009349271655083, 0.03164578229188919, 0.009921466000378132, -0.06356589496135712, -0.01676349900662899, -0.010670815594494343, 0.025555381551384926, 0.08987047523260117, -0.03412124887108803, -0.003312318818643689, -0.02047685906291008, 0.05299520865082741, -0.026433298364281654, -0.03519188612699509, -0.08117247372865677, -0.00276723294518888, -0.03384066000580788, -0.014675749465823174, 0.020680241286754608, -0.014236735180020332, 0.004486063029617071, 0.006918051745742559, 0.018989624455571175, -0.058560390025377274, 0.010503716766834259, -0.009159334935247898, -0.0254827793687582, -0.03276693448424339, 0.032991357147693634, 0.0567610077559948, -0.04273226112127304, 0.0347432866692543, -0.0018774874042719603, -0.03223187103867531, -0.005297205410897732, -0.009285292588174343, -0.026384111493825912, -0.011568817310035229, 0.026624411344528198, -0.047801677137613297, -0.027874354273080826, -0.056113794445991516, 0.04924745857715607, 0.023074958473443985, 0.024896953254938126, -0.014868022873997688, 0.02096145786345005, 0.04259639233350754, 0.06320586800575256, 0.03327995911240578, 0.01956765726208687, -0.00873368326574564, 0.0059579298831522465, -0.06924223899841309, 0.042759109288454056, 0.048504315316677094, 0.017035428434610367, 0.019262680783867836, 0.022848306223750114, -0.0025959359481930733, 0.01917663961648941, 0.0137753551825881, -0.0038280233275145292, -0.02214917168021202, -0.035671740770339966, 0.012969586998224258, 0.019381653517484665, -0.038518812507390976, -0.016880519688129425, 0.018671786412596703, 0.06323595345020294, -0.02496454492211342, -0.02502836287021637, -0.037197720259428024, 0.022001489996910095, 0.02145787514746189, 0.002747204387560487, -0.0033302023075520992, 0.04765081778168678, -0.01031835749745369, -0.04201461002230644, -0.018421899527311325, 0.016427254304289818, 0.011217476800084114, 0.06585746258497238, 0.014082957059144974, 0.08993043005466461, -0.04159509018063545, -0.00788947381079197, -0.016455695033073425, -0.03481422737240791, -0.018104443326592445, 0.03861764445900917, -0.005746348295360804, -0.019338315352797508, 0.026350151747465134, -0.0371234156191349, 0.06743236631155014, 0.008234926499426365, 0.01268413383513689, 0.027698256075382233, 0.05993121489882469, 0.0059128389693796635, -0.005689710844308138, 0.04623584821820259, 0.024262385442852974, 0.009743910282850266, -0.0319107286632061, -0.006970447022467852, 0.01995670236647129, 0.0035912299063056707, 0.020337319001555443, 0.005576389841735363, 0.04130752384662628, 0.05011267960071564, 0.031436312943696976, 0.029184328392148018, 0.013303214684128761, 0.010164717212319374, 0.06274650245904922, -0.030404681339859962, -0.029031062498688698, 0.05267632380127907, -0.01976820081472397, 0.03631504997611046, 0.030393948778510094, 0.049712564796209335, -0.0014363491209223866, -0.014681940898299217, -0.039802808314561844, 0.004055380821228027, -0.006647580303251743, 0.015059408731758595, -0.028631513938307762, -0.058289509266614914, -0.04340842738747597, 0.07487036287784576, 0.036467295140028, -0.042231712490320206, 0.03883722797036171, -0.030578482896089554, 0.01660841330885887, 0.02418079972267151, 0.02353937178850174, -0.012678399682044983, -0.004367247223854065, -0.04272131994366646, -0.0218318123370409, -0.013894340954720974, 0.02147139236330986, -0.002396761206910014, -0.00923595018684864, -0.014183956198394299, -0.024915767833590508, -0.038443636149168015, 0.02335711382329464, -0.018999433144927025, -0.033849310129880905, -0.0011551793431863189, 0.054133132100105286, -0.009639503434300423, 0.008286837488412857, 0.007059199269860983, 0.05562649667263031, -0.04245653748512268, 0.008492297492921352, -0.03953339904546738, 0.09283570945262909, -0.0419926792383194, -0.0033035704400390387, -0.06604816764593124, 0.011984128504991531, -0.009925237856805325, -0.029662933200597763, 0.02622193656861782, 0.004305586684495211, -0.018550608307123184, 0.01249051745980978, 0.04194507747888565, -0.005646563600748777, 0.013316255994141102, -0.01737228035926819, -0.006260051857680082, -0.0076006874442100525, -0.010607761330902576, 0.0195426307618618, 0.02767569199204445, -0.029083773493766785, -0.04299033060669899, -0.020052120089530945, 0.025471804663538933, 0.007966834120452404, 0.04506288841366768, 0.008430772460997105, 0.0033829128369688988, -0.0027723084203898907, -0.010797850787639618, -0.0076151383109390736, 0.01341555081307888, 0.0016885094810277224, -0.03195076808333397, 0.00619253097102046, 0.0191456601023674, -0.0135567095130682, -0.00806445349007845, 0.017248941585421562, 0.019547300413250923, 0.002337742829695344, -0.051466502249240875, -0.024026259779930115, -0.02609848976135254, -0.006011564750224352, 0.0050674257799983025, 0.014531890861690044, 0.008498743176460266, -0.012125497683882713, 0.00387898669578135, 0.009303614497184753, -0.030887780711054802, -0.06395599991083145, -0.026284556835889816, 0.0016243866411969066, 0.0198970939964056, 0.00444449670612812, 0.015501056797802448, -0.026087448000907898, 0.025396151468157768, 0.028979498893022537, -0.019187849014997482, 0.015674611553549767, 0.0074467104859650135, -0.04693230986595154, 0.04006800428032875, -0.021524835377931595, 0.021595455706119537, -0.019098442047834396, -0.02552771382033825, -0.02941146120429039, -0.017229529097676277, 0.03811874985694885, -0.019429266452789307, -0.0397622212767601, 0.0424613319337368, -0.02094632387161255, -0.04534243047237396, -0.04778117313981056, 0.0150745315477252, 0.06449476629495621, 0.0020146523602306843, 0.01263248547911644, 0.010201286524534225, 0.027379099279642105, -0.020717687904834747, -0.03794921934604645, 0.03591571003198624, 0.055274173617362976, 0.019196106120944023, -0.07023333013057709, -0.03353584185242653, -0.03458922728896141, -0.03275606408715248, -0.02886858768761158, -0.006135331466794014, 0.03927606716752052, -0.00798122026026249, 0.06088046357035637, -0.05621301382780075, 0.01920456998050213, 0.006600876804441214, 0.03110789880156517, 0.030042247846722603, -0.04094579070806503, -0.00812569260597229, 0.007620092481374741, 0.018494654446840286, -0.005043663550168276, 0.03227986767888069, 0.0478651262819767, 0.03495534136891365, 0.010835141874849796, 0.03869754076004028, 0.006150008179247379, -0.015475713647902012, -0.029634423553943634, 0.04737190157175064, 0.03253602981567383, 0.03353895619511604, -0.026173420250415802, 0.024601388722658157, 0.008024146780371666, -0.02755102887749672, -0.03359362855553627, -0.0395115427672863, -0.0197544377297163, -0.01556993555277586, -0.006418232806026936, -0.059701837599277496, 0.006658765021711588, 0.0056959171779453754, 0.0034855997655540705, 0.013803035020828247, 0.0037183277308940887, 0.002121568191796541, 0.024555478245019913, -0.01953084208071232, 0.019510598853230476, 0.01123471837490797, 0.07347523421049118, -0.0030802388209849596, -0.033350106328725815, -0.025862248614430428, 0.009344907477498055, -0.08237630873918533, -0.023540599271655083, 0.026383187621831894, 0.00011044117854908109, -0.008755575865507126, 0.00485846446827054, -0.058709438890218735, -0.021547380834817886, 0.025759827345609665, -0.01805848628282547, -0.00180968944914639, 0.025429386645555496, -0.08057011663913727, -0.00507458858191967, -0.002185365417972207, 0.006574240047484636, 0.009854660369455814, 0.05197174847126007, -0.04996180534362793, 0.014770733192563057, -0.011095267720520496, 0.03921753540635109, -0.05358119681477547, -0.011219067499041557, 0.03358828276395798, -0.0007866299711167812, -0.07181169092655182, 0.03420882299542427, -0.03790675103664398, -0.008603312075138092, 0.03141987323760986, -0.0652996078133583, -0.024878837168216705, -0.03649846836924553, -0.02772035449743271, 0.010224330238997936 ]
Lorsque, au cours d'une année donnée, l'investissement net ou le nombre net des emplois créés deviennent inférieurs aux seuils fixés à l'article 322 G , l'exonération cesse de s'appliquer à compter du 1er janvier suivant.
Code général des impôts, annexe iii
322 L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299355
1980-11-23 00:00:00
8957142468d71bee7d5e80e59f5ea0e64e7cb6a48c6ad891eff6382ffd6ccdfa
[ -0.016449226066470146, 0.09525906294584274, -0.062450066208839417, 0.0406389981508255, 0.03287855163216591, -0.017664948478341103, -0.08100569248199463, 0.03137798607349396, 0.04662291705608368, -0.07182499021291733, -0.07568536698818207, 0.0591864176094532, -0.0214792899787426, 0.02053077705204487, -0.026600707322359085, -0.018738891929388046, 0.0186640415340662, 0.09250585734844208, 0.029278947040438652, -0.020206322893500328, 0.08637631684541702, 0.044533900916576385, -0.015525639988481998, 0.056403327733278275, -0.009293823502957821, -0.019855409860610962, 0.07053325325250626, -0.09316254407167435, 0.07687487453222275, 0.03996456041932106, -0.06821770966053009, -0.07949868589639664, -0.004446605686098337, 0.02153572253882885, 0.08966845273971558, -0.0977436825633049, 0.0351872593164444, -0.018808184191584587, 0.00736865634098649, -0.03483385592699051, 0.010076824575662613, 0.005264739040285349, 0.04080068692564964, 0.04100634902715683, -0.05336887761950493, 0.018896684050559998, 0.0064132786355912685, 0.07896041125059128, -0.04645030200481415, 0.020308488979935646, 0.039255883544683456, -0.033547479659318924, 0.06471987068653107, 0.013518491759896278, 0.020979369059205055, -0.004080386832356453, -0.029679343104362488, 0.006728095933794975, 0.09018855541944504, -0.0007409677491523325, -0.010672524571418762, -0.002676204079762101, -0.001460147788748145, -0.029569003731012344, 0.003984200302511454, -0.029731569811701775, 0.04230956733226776, -0.010281565599143505, 0.13065458834171295, 0.049873191863298416, 0.008447802625596523, 0.03177724406123161, 0.036043740808963776, 0.0305740088224411, 0.02849525399506092, 0.030295059084892273, 0.023770997300744057, -0.05318620428442955, 0.039331454783678055, -0.031787775456905365, -0.08355564624071121, -0.07036857306957245, 0.039082612842321396, 0.05368426814675331, -0.014237777329981327, -0.014050648547708988, -0.019146490842103958, 0.045895054936409, -0.033051569014787674, 0.07742400467395782, 0.009313908405601978, 0.1195465698838234, -0.01384715922176838, -0.015158669091761112, 0.019833413884043694, -0.03293301537632942, 0.004478201270103455, 0.04169329255819321, 0.09822950512170792, 0.00027278688503429294, 0.0028814987745136023, 0.02610510215163231, 0.022590823471546173, 0.028914960101246834, -0.039991769939661026, 0.0025850755628198385, 0.004091998096555471, -0.017236312851309776, -0.006636217702180147, -0.011538808234035969, -0.01315742265433073, -0.019442882388830185, -0.039196569472551346, -0.011721082963049412, -0.01821981370449066, 0.011386185884475708, -0.044176679104566574, 0.022856250405311584, -0.02447500079870224, 0.05243070423603058, -0.044391315430402756, -0.00539834750816226, -0.011397273279726505, -0.05060703307390213, -0.06909018009901047, 0.0016005367506295443, 0.010258759371936321, -0.0003488058864604682, -0.043620072305202484, -0.0024266387335956097, 0.03144500404596329, 0.052319422364234924, 0.03730403259396553, -0.10372640192508698, 0.0013375806156545877, -0.015061814337968826, -0.03291159123182297, 0.08532081544399261, 0.007477840408682823, -0.018901249393820763, -0.04354434832930565, 0.025688689202070236, -0.056876178830862045, 0.048162829130887985, 0.0382249541580677, -0.018541479483246803, -0.004619063343852758, -0.027205761522054672, -0.023710882291197777, -0.037399280816316605, -0.05429026857018471, 0.026822369545698166, 0.011330744251608849, 0.0018414764199405909, 0.04833922162652016, 0.032780397683382034, -0.04254990816116333, 0.06743296980857849, -0.060275331139564514, -0.039700157940387726, -0.002076169243082404, 0.030798424035310745, 0.004662081599235535, -0.02903776615858078, -0.05414523184299469, 0.0070432876236736774, 0.03794798627495766, 0.017248645424842834, 0.06908432394266129, -0.05542411282658577, -0.024989169090986252, 0.006080739200115204, 0.004728501196950674, -0.021599028259515762, -0.007591742556542158, -0.0042024822905659676, -0.023471331223845482, 0.019111160188913345, -0.06501678377389908, 0.02986631728708744, -0.009367908351123333, -0.022028552368283272, -0.01833505928516388, 0.0009516290738247335, 0.07219690829515457, 0.01577729545533657, -0.03318347781896591, -0.010596973821520805, 0.009032425470650196, -0.054980598390102386, -0.008854824118316174, 0.006495502777397633, -0.04525186866521835, 0.043553516268730164, 0.007042611483484507, -0.05990897864103317, -0.030976353213191032, -0.006210521794855595, 0.020961491391062737, -0.00623115012422204, 0.05051003023982048, 0.013859981670975685, 0.026292940601706505, 0.022924842312932014, -0.05213433876633644, -0.06150424852967262, -0.05380209535360336, 0.03871704265475273, -0.032828498631715775, -0.05008573830127716, -0.015143046155571938, 0.012455043382942677, -0.03232618048787117, -0.004147351253777742, -0.03755434602499008, 0.01796412095427513, -0.03999274969100952, -0.03231731429696083, -0.008037515915930271, -0.024797925725579262, 0.01169586181640625, 0.005682983435690403, -0.08506842702627182, -0.08536490052938461, 0.03701720014214516, 0.025872791185975075, -0.025059113278985023, -0.0020973433274775743, -0.05636879429221153, -0.03548348322510719, 0.030521947890520096, -0.04420158639550209, -0.033210884779691696, 0.012920633889734745, -0.001625287695787847, 0.014514058828353882, 0.0052903215400874615, -0.014210610650479794, 0.005376711022108793, 0.09203577041625977, 0.016366373747587204, -0.025750575587153435, 0.014416346326470375, -0.008530622348189354, 0.014813145622611046, -0.026629334315657616, -0.10499724000692368, -0.014315455220639706, -0.02257644757628441, 0.06276796758174896, -0.04634065553545952, 0.02090728096663952, -0.051980044692754745, 0.016318175941705704, -0.010745889507234097, 0.00718323839828372, 0.018161557614803314, 0.052410759031772614, 0.08946477621793747, 0.013081326149404049, -0.027831634506583214, -0.03750591352581978, -0.01880752667784691, -0.031999241560697556, 0.025746718049049377, -0.08034267276525497, 0.04149079695343971, 0.02665218524634838, -0.027331039309501648, -0.04019840434193611, -0.001424476271495223, 0.04661682993173599, 0.019178874790668488, -0.029658351093530655, -0.09901408106088638, -0.018664466217160225, -0.07016617804765701, -0.022211169824004173, 0.0380876250565052, -0.01464155688881874, -0.009449156001210213, 0.026761675253510475, 0.015913773328065872, -0.028283553197979927, -0.02977222576737404, 0.03427504748106003, 0.03583260998129845, -0.020160887390375137, 0.0005829160800203681, -0.03179861977696419, 0.012632837519049644, 0.0066315364092588425, -0.0141669400036335, 0.02843194641172886, 0.020709725096821785, -0.019521262496709824, 0.0034140199422836304, 0.07285764068365097, 0.010722270235419273, -0.06151561066508293, -0.00617215596139431, 0.017611490562558174, 0.006936130579560995, -0.01746230199933052, -0.023720858618617058, 0.0030331492889672518, 0.016361722722649574, -0.021167291328310966, -0.035106588155031204, 0.04859774559736252, 0.011570166796445847, 0.024672698229551315, -0.008735841140151024, -0.08377597481012344, 0.019712889567017555, 0.0002565717149991542, -0.03016418218612671, 0.008257709443569183, -0.01659495010972023, 0.036981210112571716, -0.028733637183904648, 0.07768984884023666, 0.02787031978368759, 0.021878281608223915, -0.031207077205181122, 0.0009834793163463473, -0.04871946945786476, 0.01625986211001873, -0.0301220640540123, -0.008319243788719177, -0.009390256367623806, 0.02619827911257744, 0.01831226423382759, -0.06602337211370468, 0.013557903468608856, 0.007786779664456844, -0.017537163570523262, -0.03072528727352619, 0.008236709050834179, 0.036286886781454086, 0.025532804429531097, -0.027165697887539864, -0.02125898376107216, 0.054363593459129333, 0.0281169842928648, 0.005774100311100483, 0.03353540226817131, -0.03634360060095787, 0.0032060148660093546, -0.01641593687236309, -0.014219887554645538, 0.02774764783680439, 0.036441370844841, 0.0822438895702362, 0.008860189467668533, -0.007549985311925411, -0.026991086080670357, -0.004944449756294489, 0.031602274626493454, 0.06412751972675323, 0.03365227207541466, 0.02001863159239292, 0.03551624342799187, 0.0015171966515481472, 0.040684498846530914, 0.04889104142785072, 0.002045355038717389, 0.026391882449388504, 0.016850819811224937, 0.0414489321410656, -0.03341975063085556, 0.08347319811582565, 0.0526735857129097, 0.03207782655954361, 0.015283109620213509, 0.023424586281180382, -0.0006205030367709696, -0.005081586539745331, 0.004154091235250235, 0.0255376435816288, 0.014387480914592743, 0.0071723079308867455, -0.014574853703379631, 0.004890345968306065, 0.04247584193944931, 0.01398464385420084, -0.03144727274775505, -0.010211261920630932, -0.01724834553897381, -0.030280640348792076, -0.01440307218581438, -0.021468235179781914, 0.007682005874812603, 0.006806553341448307, 0.03052162192761898, -0.04340627044439316, 0.0034232279285788536, 0.00942512322217226, -0.012524246238172054, 0.0559903122484684, 0.027130046859383583, -0.0050660958513617516, 0.0498199462890625, 0.022797785699367523, -0.0019017576705664396, 0.04961099848151207, 0.0055955746211111546, -0.048145122826099396, 0.05896666646003723, 0.025590918958187103, 0.03954828158020973, -0.01692090928554535, 0.01770544983446598, -0.04406271502375603, 0.030661437660455704, 0.032615795731544495, 0.0420464389026165, 0.09286082535982132, 0.15383726358413696, 0.018342353403568268, 0.018734680488705635, 0.04025477170944214, 0.020922357216477394, 0.014002975076436996, 0.005004245787858963, -0.004135518334805965, 0.04126880317926407, 0.03454344719648361, 0.05592716857790947, -0.006638524122536182, -0.008655120618641376, 0.05781594291329384, -0.05636882781982422, 0.009235317818820477, -0.06417529284954071, -0.004982056561857462, -0.0433349534869194, 0.01808921806514263, 0.015554319135844707, 0.008002666756510735, 0.021420571953058243, -0.014114901423454285, 0.027280883863568306, -0.005274671595543623, -0.03145811706781387, -0.03368108347058296, -0.08309454470872879, 0.010310941375792027, 0.025383226573467255, 0.029279571026563644, -0.01403720024973154, 0.029019517824053764, 0.00008079987310338765, 0.007364165969192982, -0.05614430084824562, 0.04425991326570511, -0.03268691152334213, -0.015156393870711327, -0.0726126953959465, -0.018418513238430023, -0.026218395680189133, -0.03107757307589054, 0.06340944766998291, -0.006358653772622347, 0.0372907929122448, -0.023226823657751083, -0.015137502923607826, -0.033719148486852646, 0.013439391739666462, 0.07569638639688492, -0.007692372892051935, 0.005207112058997154, 0.010078934952616692, 0.044647905975580215, 0.016012443229556084, 0.043491799384355545, -0.013059373944997787, -0.02090391144156456, -0.007632547058165073, 0.017991283908486366, -0.027236981317400932, 0.021353688091039658, -0.015324377454817295, 0.001553171663545072, 0.011076344177126884, -0.010116872377693653, -0.01935795694589615, -0.04755472391843796, 0.030007291585206985, 0.011531754396855831, 0.04456711933016777, -0.025025688111782074, -0.06208622828125954, 0.022042252123355865, 0.014991292729973793, 0.03686104342341423, 0.0333133190870285, 0.003868543077260256, -0.01632300764322281, 0.04866764694452286, -0.019101789221167564, -0.07732231169939041, 0.0057027447037398815, -0.0088682034984231, 0.07883529365062714, 0.024321865290403366, 0.03932158276438713, -0.03714289516210556, -0.007719365414232016, 0.010157234966754913, -0.029837580397725105, -0.03145042061805725, 0.03513898700475693, 0.005606499034911394, -0.025716448202729225, 0.019046982750296593, -0.03259549289941788, 0.012616225518286228, -0.020415809005498886, -0.025581231340765953, 0.040718887001276016, 0.0425383485853672, 0.01857692003250122, 0.01982840523123741, 0.02463359199464321, -0.03985150158405304, 0.028215771540999413, -0.016910582780838013, 0.03288201242685318, -0.016361555084586143, -0.013857896439731121, 0.07498915493488312, 0.0017006844282150269, -0.013342704623937607, -0.004220415838062763, 0.0770421028137207, 0.019525649026036263, 0.02598945051431656, 0.025702880695462227, 0.00425139581784606, 0.02362358197569847, -0.03766489401459694, 0.06766839325428009, -0.05756894126534462, 0.0207722969353199, -0.0306650772690773, 0.041495610028505325, -0.030754337087273598, -0.02948760613799095, -0.018268560990691185, 0.06726505607366562, -0.008260431699454784, 0.040742579847574234, 0.0055466447956860065, -0.05633659288287163, -0.009271658957004547, 0.0461001880466938, 0.04131002351641655, -0.04406700283288956, -0.011056169867515564, -0.010675234720110893, 0.019631756469607353, 0.03637334704399109, 0.03156572952866554, 0.030947720631957054, -0.03960099071264267, 0.0459795705974102, -0.008279979228973389, 0.05223212018609047, 0.015495428815484047, -0.01592780463397503, -0.04874999076128006, -0.03228580579161644, -0.048727262765169144, -0.00993221253156662, 0.03077053278684616, -0.003495411481708288, -0.009159992448985577, -0.06645070016384125, 0.015799446031451225, -0.04163147881627083, 0.021642180159687996, 0.036863792687654495, -0.002299234503880143, -0.029064783826470375, 0.028564874082803726, -0.04002019390463829, 0.023230643942952156, 0.016475025564432144, -0.03495962917804718, 0.00792566780000925, -0.005638784263283014, -0.05189409852027893, -0.024027938023209572, 0.034611500799655914, -0.01594754494726658, 0.02962014637887478, -0.03343462571501732, 0.07583481818437576, 0.027030417695641518, 0.023469220846891403, -0.02502194233238697, -0.016690893098711967, -0.007659051101654768, -0.013099738396704197, -0.04302908107638359, -0.005599698051810265, -0.0558658093214035, -0.02227964997291565, 0.028836753219366074, -0.009073564782738686, -0.017527669668197632, 0.014034036546945572, -0.018316766247153282, -0.01633027195930481, 0.0009972647530958056, -0.047171082347631454, -0.0037152357399463654, -0.010755236260592937, 0.016145559027791023, -0.021344494074583054, -0.06690642982721329, 0.03829310089349747, -0.03689287602901459, -0.07782136648893356, 0.01457067858427763, -0.026245176792144775, -0.033665820956230164, -0.03860243037343025, -0.037376198917627335, -0.031124908477067947, 0.02616892196238041, -0.014779670163989067, -0.0007621990516781807, 0.04084343463182449, 0.010026903823018074, -0.012131666764616966, -0.026246143504977226, -0.009233643300831318, -0.04783870652318001, -0.03818471357226372, -0.0013962425291538239, 0.012918169610202312, -0.004832986276596785, -0.03744630143046379, -0.006875091232359409, 0.03206496685743332, 0.030509894713759422, -0.01792741008102894, 0.018128767609596252, 0.013350573368370533, -0.0339755117893219, 0.0038330417592078447, -0.07725604623556137, -0.00017992490029428154, -0.00037133644218556583, -0.02227882109582424, -0.04345002397894859, 0.02948104776442051, -0.022954396903514862, 0.02014446072280407, 0.01023735199123621, 0.05470000207424164, -0.0177615899592638, -0.05242915451526642, -0.017659064382314682, 0.0027870063204318285, 0.03717171400785446, 0.006312095560133457, 0.010968911461532116, 0.013335191644728184, 0.01963302679359913, 0.008104163222014904, -0.04879891127347946, -0.0027379989624023438, -0.009789272211492062, 0.021536096930503845, -0.027415761724114418, -0.007811245042830706, 0.01851758174598217, -0.003989710006862879, -0.008563334122300148, 0.008917146362364292, 0.02400941401720047, -0.02052154578268528, 0.012917466461658478, 0.004716586787253618, 0.027168981730937958, 0.027546970173716545, 0.04142776504158974, 0.004562854301184416, -0.026949504390358925, -0.01446461584419012, 0.05189172551035881, 0.024890566244721413, 0.00015950435772538185, 0.007781358435750008, 0.028449341654777527, -0.007201807573437691, 0.009337437339127064, 0.04228808358311653, 0.0070845275186002254, -0.023398516699671745, 0.016927585005760193, -0.0019162737298756838, 0.03742891550064087, 0.02830285020172596, -0.02886394038796425, 0.03286268562078476, 0.025126686319708824, -0.005976498126983643, -0.02527090162038803, -0.025133075192570686, -0.0032873160671442747, -0.011833710595965385, 0.028996001929044724, -0.013688934035599232, 0.014716443605720997, -0.051456402987241745, 0.06317538022994995, 0.005325091537088156, 0.05115574970841408, -0.030801787972450256, 0.007748266216367483, -0.02841464802622795, 0.008574268780648708, 0.03125503286719322, 0.04134395718574524, 0.013850271701812744, -0.03514476493000984, 0.00573999946936965, 0.018226390704512596, -0.06352122128009796, -0.01779070496559143, 0.012916858308017254, 0.012744326144456863, 0.017523545771837234, 0.029869388788938522, -0.03767210245132446, -0.02108641527593136, 0.005102513357996941, -0.03230685368180275, -0.01857399009168148, 0.04290083050727844, -0.013871067203581333, -0.03543484956026077, 0.049924544990062714, 0.01922500878572464, -0.005759880878031254, 0.06117110699415207, -0.016873860731720924, 0.012286132201552391, 0.005536648910492659, -0.007298382930457592, -0.006097772158682346, -0.03218347951769829, 0.003222753992304206, -0.0261867493391037, -0.025744913145899773, 0.022779587656259537, 0.026485484093427658, -0.023729300126433372, 0.011982668191194534, -0.08995461463928223, -0.017415441572666168, 0.013476909138262272, -0.009814073331654072, 0.013118634931743145 ]
La demande d'exonération de cotisation foncière des entreprises doit être formulée dans les conditions prévues à l'article 1477 du code général des impôts.
Code général des impôts, annexe iii
322 N
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026347998
2012-09-06 00:00:00
a61efbfffc21a6e8f1824edab2bea5346d99cc9083d13a626b2198575e5e48b8
[ -0.09320273250341415, 0.03551667183637619, -0.014201555401086807, 0.02664295583963394, 0.03243393078446388, -0.03969300165772438, -0.012878631241619587, 0.03255665674805641, -0.009621766395866871, -0.03645778074860573, -0.012345963157713413, 0.03906650468707085, 0.022078590467572212, 0.044087644666433334, -0.1018248051404953, 0.0636424571275711, 0.03164900839328766, -0.0003157715545967221, 0.041555069386959076, 0.012856950983405113, 0.05390239506959915, 0.050401877611875534, -0.032764893025159836, 0.02951641008257866, -0.050651829689741135, 0.0002295785234309733, 0.017332512885332108, -0.07940934598445892, -0.021237466484308243, 0.050608742982149124, -0.06837690621614456, -0.06621405482292175, 0.021519193425774574, 0.062129490077495575, 0.052081502974033356, -0.053658924996852875, 0.010823209770023823, 0.051241256296634674, -0.010053446516394615, -0.012269696220755577, -0.005379681009799242, 0.05673205107450485, -0.00404182868078351, 0.03418513014912605, -0.019202670082449913, 0.0380101352930069, 0.015285602770745754, 0.049325406551361084, -0.06857930123806, 0.06298284977674484, -0.009617244824767113, -0.042821936309337616, 0.05508408322930336, 0.06175338104367256, 0.055546920746564865, -0.006628310773521662, -0.04254131391644478, -0.019291521981358528, 0.09930165857076645, -0.011000116355717182, -0.023905031383037567, -0.0012644976377487183, -0.028451792895793915, 0.007706378120929003, -0.012057953514158726, 0.00738132931292057, 0.01978474296629429, -0.04913800209760666, 0.1088944673538208, -0.05563930794596672, -0.05826866999268532, 0.03212080895900726, -0.04981555789709091, 0.040189970284700394, -0.01951861009001732, 0.07730749994516373, -0.013764839619398117, 0.002667257795110345, 0.05830909311771393, -0.03248780593276024, -0.026479773223400116, -0.030280621722340584, 0.10162683576345444, -0.0009806405287235975, -0.03127726539969444, -0.007237444631755352, 0.07316596806049347, -0.009744052775204182, -0.009449874050915241, 0.036919932812452316, -0.0025172242894768715, 0.06898431479930878, -0.06213495135307312, 0.002638966776430607, 0.018060414120554924, -0.00011965401790803298, 0.00009950511594070122, 0.016827095299959183, 0.09506424516439438, -0.008646576665341854, -0.03882484883069992, -0.022234192118048668, 0.01619092933833599, 0.004252891521900892, -0.02781125344336033, 0.008461914025247097, -0.025668496266007423, -0.03372396156191826, -0.04363268241286278, 0.004941919352859259, -0.018553713336586952, 0.012054595164954662, 0.009617880918085575, 0.0037400792352855206, -0.014247733168303967, 0.04894387722015381, 0.026251602917909622, 0.012869789265096188, -0.028925610706210136, 0.06211791932582855, -0.027118077501654625, -0.06442885100841522, -0.0749310553073883, 0.035806745290756226, -0.06518178433179855, 0.050196703523397446, 0.01257860753685236, -0.02406970225274563, -0.040896352380514145, -0.04462162032723427, 0.016040613874793053, 0.03368859365582466, 0.0027267455589026213, -0.010807917453348637, -0.005724491085857153, -0.017017487436532974, 0.0026410946156829596, 0.07843118160963058, -0.010555668734014034, 0.07139240950345993, -0.02288961037993431, -0.052104197442531586, -0.07481013238430023, 0.007004145998507738, 0.007252023555338383, 0.017526892945170403, -0.018948158249258995, -0.10953446477651596, -0.005669800098985434, -0.055511701852083206, -0.0334247387945652, 0.03470747545361519, 0.07438362389802933, -0.034622952342033386, 0.04277511686086655, -0.021283293142914772, -0.01555125042796135, 0.01836952567100525, -0.04000796750187874, -0.014765679836273193, -0.006743232719600201, 0.050839126110076904, -0.037069838494062424, 0.007086204830557108, -0.04552058130502701, -0.06617645174264908, -0.0014796862378716469, -0.012377260252833366, 0.028882477432489395, 0.015746409073472023, -0.03945354372262955, 0.007869856432080269, 0.01549446303397417, -0.02422303520143032, -0.005309083499014378, -0.05356566607952118, -0.07119277119636536, 0.03815089538693428, -0.008906260132789612, 0.015267463400959969, -0.04163696616888046, -0.049751393496990204, -0.009349198080599308, -0.0040798187255859375, 0.02530064806342125, 0.004921758081763983, -0.061859358102083206, 0.01572714000940323, -0.012432601302862167, 0.012956634163856506, -0.007619113195687532, -0.012363605201244354, -0.018779125064611435, 0.015539232641458511, -0.012612328864634037, -0.08777172863483429, 0.028038732707500458, 0.029463643208146095, 0.06819434463977814, -0.00917290709912777, 0.011852213181555271, -0.015313011594116688, -0.04188888892531395, 0.033059459179639816, -0.0063410671427845955, -0.02059190906584263, -0.04779725521802902, 0.01220737025141716, 0.027622831985354424, -0.03601815551519394, 0.029709020629525185, 0.029407739639282227, 0.008056328631937504, 0.03879111632704735, -0.04299713671207428, -0.013202068395912647, -0.039101485162973404, 0.003929238300770521, 0.036742594093084335, -0.0068834139965474606, 0.001243707025423646, -0.024133404716849327, -0.06463248282670975, -0.01658550649881363, 0.021666117012500763, 0.008391129784286022, -0.027416884899139404, 0.0241900235414505, -0.0061292764730751514, -0.03914105147123337, 0.03427337110042572, 0.055769871920347214, -0.002871602075174451, 0.023817159235477448, 0.0034344347659498453, -0.010479259304702282, 0.011812827549874783, 0.008855678141117096, -0.061152271926403046, 0.03785363957285881, -0.00471087172627449, 0.02566651441156864, 0.00406083045527339, -0.06170232594013214, 0.014937838539481163, 0.006957806181162596, -0.04718293249607086, -0.0035062264651060104, -0.029591141268610954, 0.055763378739356995, -0.052338119596242905, 0.05180579423904419, -0.05623718723654747, -0.006266283802688122, 0.003594710724428296, -0.02939673326909542, 0.07703229784965515, 0.015799306333065033, 0.025368699803948402, -0.03919878602027893, -0.005104054231196642, -0.01338213961571455, -0.017372190952301025, -0.013921990990638733, 0.028223425149917603, -0.09642386436462402, -0.007409568876028061, 0.08472637087106705, 0.0010686140740290284, -0.004261178895831108, -0.01053281407803297, -0.004021722823381424, 0.01782691292464733, 0.050041649490594864, -0.07723557949066162, -0.0546862967312336, -0.00017332160496152937, -0.034813106060028076, 0.013432428240776062, -0.011707145720720291, 0.0024073461536318064, 0.000661461497657001, -0.027904080227017403, -0.05210856348276138, -0.029331766068935394, -0.005154897458851337, 0.012860512360930443, -0.03914899751543999, 0.013085504993796349, -0.02680230885744095, 0.03025585226714611, 0.02757832780480385, -0.06556601822376251, 0.008400294929742813, 0.03268757089972496, -0.05466413497924805, -0.08390369266271591, 0.006777366157621145, 0.03228190168738365, 0.024007953703403473, -0.01335379108786583, 0.03646588325500488, 0.05708784610033035, 0.00256366771645844, -0.014200737699866295, 0.0005001326790079474, -0.03563729301095009, -0.039727360010147095, -0.015355849638581276, 0.06526820361614227, -0.0218904260545969, -0.004254648927599192, 0.0008877559448592365, -0.07803788781166077, 0.03564706817269325, -0.0014739661710336804, -0.034021224826574326, 0.044143304228782654, -0.03710223734378815, 0.030449189245700836, -0.007188030052930117, 0.08545184880495071, 0.0005240187747403979, 0.022357314825057983, -0.014835577458143234, -0.01851251907646656, -0.006093776784837246, 0.00672693457454443, -0.04752332717180252, 0.003513622097671032, 0.010973388329148293, 0.03398892655968666, 0.049107857048511505, -0.0518641322851181, 0.022115357220172882, -0.0028588895220309496, 0.025722861289978027, -0.01901177130639553, 0.027361853048205376, 0.02616170421242714, 0.047575272619724274, 0.03956211730837822, -0.008786930702626705, 0.01237319502979517, 0.053704746067523956, -0.05080348625779152, 0.02208014577627182, -0.009463918395340443, 0.0097496397793293, -0.006611634511500597, -0.017264368012547493, 0.013563872314989567, 0.01425527036190033, 0.13464054465293884, 0.05426403880119324, -0.004672220908105373, -0.008460894227027893, 0.020229466259479523, -0.01591566763818264, 0.10634271800518036, -0.054944250732660294, 0.02247975580394268, 0.08946287631988525, 0.00038702492020092905, 0.013180198147892952, 0.039807602763175964, 0.06943116337060928, 0.0069158850237727165, 0.0067366622388362885, 0.05570610612630844, -0.003850580658763647, 0.02581520564854145, 0.016067177057266235, 0.0308048315346241, -0.06942705065011978, 0.02281399443745613, -0.0013490684796124697, -0.024775555357336998, 0.015316569246351719, -0.003920275252312422, 0.007161187939345837, -0.013105472549796104, 0.04538441821932793, 0.05515975505113602, 0.045494116842746735, -0.019213100895285606, 0.037011902779340744, -0.05367076396942139, -0.038503196090459824, 0.02089749649167061, -0.0031699216924607754, -0.015628620982170105, 0.035602811723947525, 0.008589859120547771, 0.03128806874155998, 0.004714016802608967, 0.008634859696030617, -0.01451375987380743, -0.08545679599046707, -0.048685479909181595, -0.023084435611963272, 0.019789470359683037, 0.019636932760477066, 0.0040129404515028, -0.0016001840122044086, 0.0012353501515462995, 0.025097647681832314, -0.002365441294386983, 0.0035539206583052874, -0.018596233800053596, 0.02656695619225502, -0.01812909170985222, -0.013525822199881077, -0.0018032218795269728, 0.007662179879844189, 0.023210542276501656, 0.031925301998853683, 0.01126315351575613, 0.1336577832698822, 0.00358911813236773, 0.021039586514234543, 0.06065380945801735, 0.017631174996495247, -0.075385682284832, -0.024745704606175423, -0.04601525887846947, 0.028189633041620255, 0.06344880163669586, -0.025128008797764778, 0.07559296488761902, 0.020995378494262695, 0.040516749024391174, -0.0066718957386910915, 0.0002654415147844702, -0.03117951937019825, -0.0077971420250833035, -0.007622030097991228, -0.012373709119856358, 0.007613341324031353, 0.00864157360047102, -0.03053196892142296, 0.018206635490059853, 0.004964436404407024, -0.035500820726156235, 0.026653271168470383, 0.009390792809426785, -0.03273005783557892, -0.0024945230688899755, -0.009685821831226349, 0.038278888911008835, -0.058156076818704605, 0.07343947142362595, -0.03253277763724327, -0.0071726227179169655, 0.024349238723516464, -0.002662023063749075, -0.04445498809218407, 0.023167874664068222, 0.017882538959383965, -0.01904730685055256, 0.0028969221748411655, -0.022047169506549835, -0.01287105493247509, -0.013044502586126328, 0.035139050334692, 0.013138394802808762, 0.04417058825492859, 0.07040752470493317, 0.01734061911702156, 0.018267907202243805, 0.008441959507763386, 0.010318498127162457, 0.024380594491958618, -0.04421544075012207, -0.006860639434307814, 0.04602804407477379, -0.02734086662530899, -0.013306966051459312, 0.03193243220448494, -0.017283136025071144, -0.02918151579797268, 0.0032069392036646605, -0.038631703704595566, -0.04204784706234932, 0.003213255200535059, 0.020107755437493324, -0.00649091973900795, -0.023313671350479126, -0.025516187772154808, 0.043617770075798035, 0.029212303459644318, 0.055033423006534576, -0.015803253278136253, -0.006319205276668072, 0.035280194133520126, 0.037625737488269806, -0.013261137530207634, -0.03115253336727619, 0.02986552007496357, -0.020989708602428436, -0.03386580944061279, -0.036292754113674164, -0.00041013373993337154, 0.003942158538848162, -0.01693190447986126, -0.0381101593375206, 0.05651511251926422, -0.02086023800075054, 0.0010639106621965766, -0.008531001396477222, -0.02519327960908413, -0.03631727769970894, 0.026763787493109703, -0.04834436997771263, -0.004362948704510927, 0.02023630402982235, -0.022272758185863495, 0.08959364145994186, -0.046526532620191574, -0.023157818242907524, -0.008035830222070217, 0.02715112827718258, 0.04859112203121185, 0.029574450105428696, 0.07314319908618927, -0.006532099563628435, 0.04631225764751434, -0.0016347547061741352, -0.00023914087796583772, -0.01928381249308586, 0.040597036480903625, -0.03521593660116196, 0.016430450603365898, 0.03793704882264137, -0.002216220600530505, -0.0031572706066071987, 0.033768195658922195, -0.015265136957168579, 0.014814913272857666, 0.0026787554379552603, 0.01680784858763218, -0.016939621418714523, 0.06966306269168854, -0.023203007876873016, 0.012776949442923069, 0.027033325284719467, 0.06735768169164658, -0.027319220826029778, -0.005702191963791847, -0.03515809029340744, 0.05275673791766167, -0.015221935696899891, 0.005873422604054213, -0.013452913612127304, -0.04976741597056389, -0.05014923959970474, 0.10929236561059952, 0.001625514356419444, -0.028046024963259697, 0.00953682977706194, -0.0030540740117430687, 0.040522780269384384, 0.015401489101350307, -0.0017874884651973844, 0.02308010682463646, -0.05873532220721245, -0.016069717705249786, -0.00345479603856802, 0.03859422355890274, 0.06636174768209457, -0.009693548083305359, -0.010087818838655949, -0.029525509104132652, -0.06523393094539642, -0.04103716090321541, 0.019850626587867737, 0.00656494777649641, -0.0062086074613034725, -0.03355254605412483, 0.03550634905695915, 0.0026335192378610373, -0.016820469871163368, -0.02958393283188343, 0.06636281311511993, -0.05228584259748459, 0.027406392619013786, -0.0029965941794216633, 0.06094950810074806, -0.027836348861455917, -0.0003525808861013502, -0.03795687109231949, -0.005550116300582886, -0.012396755628287792, -0.05790039524435997, 0.014640514738857746, -0.010093684308230877, -0.011039219796657562, -0.03507321700453758, 0.01913335546851158, 0.020171290263533592, -0.008139842189848423, -0.018232908099889755, 0.0010469068074598908, -0.02468857727944851, -0.04318954423069954, 0.009561683051288128, 0.0063096615485847, -0.04480525478720665, -0.046590693295001984, -0.06071140617132187, 0.006613997742533684, 0.013835275545716286, 0.04017239809036255, 0.0010873982682824135, 0.0157997515052557, 0.017267882823944092, 0.03840907663106918, -0.019885918125510216, 0.0013967602280899882, 0.00459537236019969, -0.03729686513543129, 0.03117086924612522, 0.06490867584943771, 0.0010800708550959826, -0.0032636411488056183, 0.02975049428641796, -0.051100775599479675, 0.005545847117900848, -0.04198085516691208, -0.020178986713290215, 0.030775662511587143, -0.00361374719068408, 0.01839790865778923, -0.005662035662680864, -0.03972911462187767, 0.02131340466439724, -0.008482496254146099, 0.015988914296030998, -0.009976956993341446, -0.0236378014087677, -0.006707990542054176, 0.0015308785950765014, -0.03983286768198013, -0.023914746940135956, 0.011621215380728245, -0.00805001612752676, 0.0008451619651168585, 0.03043697029352188, -0.003963659517467022, 0.01789710856974125, 0.022279176861047745, -0.02614668384194374, 0.06066673994064331, -0.017812997102737427, 0.06215308606624603, -0.047120895236730576, 0.0011156655382364988, -0.055171191692352295, -0.012754333205521107, 0.05286305397748947, -0.034109484404325485, -0.005162208341062069, 0.020446771755814552, -0.047778911888599396, -0.04246675223112106, -0.04905010014772415, 0.02837088331580162, 0.05665167048573494, 0.010321089997887611, 0.0031643914990127087, 0.04997481405735016, 0.004391966387629509, -0.027865855023264885, -0.04898862913250923, 0.00007346956408582628, 0.05403761565685272, 0.012408651411533356, -0.050092149525880814, -0.012040508911013603, -0.04450976103544235, 0.02708146534860134, -0.0161757729947567, -0.009223753586411476, 0.04477540776133537, -0.004476435482501984, 0.03791971504688263, -0.05430350825190544, 0.013981166295707226, -0.007026082370430231, 0.009975573047995567, -0.0013138834619894624, 0.03898489847779274, 0.01638418436050415, 0.03372180089354515, 0.006999440491199493, -0.0020835325121879578, 0.048508789390325546, 0.037649426609277725, 0.03267376869916916, -0.034211333841085434, 0.0714232549071312, -0.017455505207180977, 0.028526805341243744, 0.011168458499014378, 0.01726762391626835, 0.026700545102357864, 0.0274493470788002, -0.012889516539871693, 0.03310279920697212, 0.009060465730726719, 0.05886901542544365, -0.028447192162275314, -0.06166493520140648, 0.03551127016544342, 0.011127123609185219, -0.04000695422291756, -0.030731430277228355, 0.03315149247646332, -0.0603720061480999, 0.028255747631192207, 0.007352716289460659, 0.004360197111964226, -0.040658172219991684, 0.0032253023236989975, -0.07709834724664688, 0.037730950862169266, -0.026034144684672356, 0.03317929431796074, -0.049555703997612, -0.059949323534965515, -0.014632451348006725, 0.04547123983502388, -0.014565940946340561, -0.025990454480051994, 0.05315616354346275, 0.046672265976667404, 0.013875758275389671, -0.013005291111767292, -0.03204359486699104, -0.02291022054851055, 0.010036577470600605, -0.011776517145335674, 0.07455234229564667, 0.04566106200218201, -0.03697730600833893, 0.040967363864183426, 0.03105137310922146, 0.037020567804574966, -0.01893339492380619, 0.014559946954250336, -0.04421880841255188, 0.014951047487556934, -0.018265319988131523, 0.006826367229223251, -0.00018618303874973208, -0.0035592869389802217, 0.003542094025760889, -0.009885929524898529, -0.00902433879673481, 0.046028900891542435, -0.006758959963917732, -0.0015697324415668845, -0.015698056668043137, 0.004296019207686186, -0.03317772224545479, -0.0523456372320652, 0.00152020703535527, -0.005831616930663586 ]
Lorsque, dans une même commune, une entreprise exploite plusieurs établissements situés dans et hors de la zone franche urbaine-territoire entrepreneur, elle doit déclarer séparément les éléments passibles de la cotisation foncière des entreprises pour chacun des établissements qui sont situés dans la zone.
Code général des impôts, annexe iii
322 O
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030695828
2015-06-06 00:00:00
4612a230a172aac8afc7562de7a54ffac934aef250589a672db6102c79038b64
[ -0.09587384015321732, 0.054428763687610626, -0.051806364208459854, 0.10629767179489136, -0.016154365614056587, -0.06464274227619171, 0.0038874654565006495, 0.0008159753051586449, 0.07644525170326233, 0.03578672930598259, -0.03474676236510277, -0.017208479344844818, 0.03588087484240532, -0.0036361231468617916, -0.0837731659412384, 0.018107865005731583, 0.07642099261283875, 0.03089338168501854, -0.023400669917464256, 0.02033768594264984, 0.01980295218527317, 0.06771598756313324, 0.020276134833693504, 0.015956619754433632, -0.061904747039079666, 0.05688156560063362, 0.006416120566427708, -0.0664796531200409, -0.03186442330479622, 0.010965976864099503, -0.010452899150550365, -0.031376149505376816, -0.03852783516049385, -0.00729538407176733, 0.07650978863239288, -0.03467079624533653, 0.02190614864230156, 0.0674666315317154, -0.0004544543626252562, -0.008471909910440445, -0.037873249500989914, 0.03857555240392685, 0.05695363134145737, 0.08698853105306625, -0.0494748018682003, -0.005479904357343912, 0.00027578510344028473, 0.013690013438463211, -0.06205561384558678, 0.06294936686754227, 0.003730922704562545, -0.006071466486901045, 0.020386511459946632, 0.045572537928819656, 0.04600800946354866, 0.048854392021894455, -0.1243831142783165, 0.01841428130865097, 0.03506840020418167, 0.030141249299049377, 0.031372733414173126, -0.0030284870881587267, -0.03064282238483429, -0.027921665459871292, 0.020787017419934273, -0.03124624863266945, 0.037896428257226944, -0.041045136749744415, 0.10954974591732025, -0.004343741573393345, -0.06133968010544777, 0.040217313915491104, -0.006437620613723993, 0.007362402975559235, -0.051446691155433655, 0.08327656984329224, 0.05057318136096001, 0.04257633164525032, -0.01653052307665348, 0.00999223068356514, -0.040257278829813004, -0.04449661076068878, 0.033247511833906174, -0.0005966520984657109, 0.0017813692102208734, -0.012871747836470604, 0.02814176306128502, -0.027434764429926872, -0.003971358295530081, 0.05642252787947655, -0.034037068486213684, 0.055161528289318085, -0.055984023958444595, -0.029228925704956055, -0.01734648086130619, 0.04506661370396614, -0.018110785633325577, 0.006415016949176788, 0.11287432909011841, -0.03911300748586655, 0.032777994871139526, -0.022866403684020042, 0.03182553872466087, -0.05030928924679756, 0.07706622779369354, 0.0006465525948442519, -0.055675409734249115, -0.04370325803756714, 0.0203285813331604, 0.025280732661485672, -0.09725732356309891, -0.04234449192881584, 0.02068285271525383, -0.025659870356321335, -0.028530118986964226, 0.050770632922649384, 0.057220637798309326, -0.058063872158527374, -0.00886353850364685, 0.05026900768280029, -0.02609543688595295, -0.10248351097106934, -0.08377918601036072, 0.032877445220947266, -0.07762490212917328, 0.00366139761172235, -0.04233324155211449, -0.05291728675365448, -0.03907717019319534, -0.10532808303833008, -0.019661055877804756, 0.00879641529172659, 0.022979699075222015, -0.03223846107721329, 0.01239447295665741, 0.01571383886039257, -0.018197430297732353, 0.06710715591907501, 0.03447851538658142, 0.045167144387960434, 0.002064988948404789, 0.026402143761515617, -0.04657208174467087, 0.03257683664560318, -0.0014263292541727424, -0.003615007735788822, -0.056016307324171066, -0.05025220289826393, -0.0026934368070214987, -0.03834810107946396, -0.021109793335199356, 0.020483164116740227, 0.03601979464292526, -0.001160654821433127, 0.0008044206188060343, -0.04332269728183746, -0.05566292628645897, 0.02837243489921093, -0.025864485651254654, -0.015267237089574337, -0.005460417829453945, 0.012867424637079239, 0.07226544618606567, 0.013072457164525986, 0.011760241352021694, -0.1012006551027298, -0.012207496911287308, 0.045793913304805756, -0.0003921707393601537, 0.024698104709386826, -0.032787226140499115, -0.019073357805609703, 0.016377637162804604, -0.005428456701338291, -0.025326238945126534, -0.016062816604971886, -0.017071200534701347, 0.04654853790998459, -0.010288712568581104, 0.056884001940488815, 0.04254703223705292, -0.05100731924176216, -0.027878254652023315, -0.012891958467662334, 0.022409599274396896, -0.03136074170470238, -0.013121182098984718, -0.03442839905619621, 0.012587633915245533, 0.057981837540864944, -0.012126542627811432, -0.012408064678311348, -0.0644146278500557, -0.002381256315857172, 0.08156012743711472, -0.010538473725318909, -0.010295743122696877, 0.07498742640018463, 0.013952295295894146, 0.03884501755237579, -0.05731324106454849, -0.010337681509554386, -0.002438576193526387, 0.02398141473531723, -0.035558365285396576, -0.00929564144462347, -0.0020285306964069605, 0.012783738784492016, -0.009312067180871964, -0.001303994096815586, -0.046040695160627365, 0.03358368203043938, 0.0477779395878315, -0.008564629592001438, -0.03465183079242706, -0.04935836046934128, -0.051822479814291, -0.0022261193953454494, 0.0030387823935598135, -0.03603055700659752, -0.014861531555652618, 0.020931726321578026, -0.08885890245437622, -0.016010329127311707, -0.02446410059928894, 0.019161541014909744, -0.04687746614217758, 0.022356681525707245, 0.024248594418168068, -0.010312567465007305, 0.04089028388261795, -0.008668704889714718, 0.012507005594670773, -0.024233689531683922, 0.0072546848095953465, -0.00342880142852664, -0.013211422599852085, 0.0357716903090477, -0.021410390734672546, 0.08325402438640594, 0.004638485610485077, -0.008980040438473225, 0.03754722699522972, -0.04169169440865517, 0.013963394798338413, -0.0036641734186559916, -0.017021862789988518, -0.004649948328733444, -0.046016741544008255, 0.046705301851034164, -0.05395244061946869, 0.017746156081557274, -0.02315095067024231, -0.04980626702308655, 0.012937813065946102, -0.003946675918996334, 0.020826134830713272, 0.015072601847350597, -0.000699057593010366, -0.029318807646632195, -0.04190411418676376, -0.01304546371102333, -0.04602903872728348, -0.002565296133980155, 0.023383652791380882, -0.057948555797338486, 0.03953114151954651, 0.03819774463772774, 0.010419419035315514, -0.005094547756016254, 0.010635240003466606, -0.014800718054175377, -0.02204732410609722, 0.03908824548125267, 0.010857944376766682, -0.013221138156950474, -0.03495171666145325, 0.014857771806418896, 0.018118027597665787, -0.005784706678241491, 0.008770057931542397, 0.022304080426692963, -0.05304144322872162, -0.023324258625507355, -0.03594356030225754, -0.0052938819862902164, 0.044000156223773956, 0.009906772524118423, 0.037595901638269424, 0.024999864399433136, 0.03816955164074898, -0.04068009927868843, -0.013668837957084179, 0.008971668779850006, 0.04308554157614708, 0.0033296728506684303, -0.0613078735768795, -0.04105103760957718, 0.03337649255990982, 0.006512438412755728, 0.021245447918772697, -0.0073792231269180775, 0.041815999895334244, 0.026455769315361977, -0.010138598270714283, -0.0053329155780375, -0.029459217563271523, -0.01924627646803856, -0.027827518060803413, 0.057401321828365326, 0.0033048605546355247, 0.015276122838258743, -0.0010209843749180436, -0.028443945571780205, 0.026527173817157745, 0.06294146180152893, -0.008334186859428883, 0.06626852601766586, -0.07939841598272324, 0.010660535655915737, -0.010657969862222672, 0.05609958991408348, -0.01928042434155941, 0.025040147826075554, -0.0418691411614418, -0.033870402723550797, 0.011251642368733883, 0.020956924185156822, -0.02105329930782318, 0.024616610258817673, -0.025167111307382584, 0.017812462523579597, 0.03977710008621216, -0.08265110105276108, 0.010276696644723415, 0.009759142994880676, -0.009737256914377213, -0.031531304121017456, 0.005603932309895754, 0.03008083626627922, 0.07109814882278442, -0.003802621504291892, -0.058065932244062424, 0.00862047728151083, 0.05075349658727646, -0.0043486361391842365, -0.000878704886417836, -0.05655540153384209, 0.008832233026623726, 0.0032775572035461664, -0.03871075063943863, -0.011743561364710331, 0.06533676385879517, 0.02390938624739647, 0.07796082645654678, -0.04115479439496994, -0.003606423968449235, 0.06021265313029289, 0.003276160918176174, 0.05100807547569275, -0.0008910816977731884, 0.01480115670710802, -0.022459954023361206, -0.003474449273198843, 0.008715013973414898, 0.0026403157971799374, 0.0174314696341753, 0.003092764178290963, -0.06636752933263779, 0.041595496237277985, -0.0442657470703125, 0.07285510748624802, -0.013662043027579784, 0.0669979602098465, -0.04622204974293709, 0.03856481984257698, 0.007276741322129965, 0.014446591958403587, -0.0005090365884825587, 0.02916138432919979, -0.0046441019512712955, -0.0035583546850830317, 0.018394188955426216, 0.007810065522789955, 0.03643636405467987, 0.0063224365003407, 0.034212030470371246, 0.011634374968707561, -0.014763387851417065, 0.02276412583887577, -0.010866821743547916, -0.005731108598411083, 0.01706593483686447, 0.013137913309037685, -0.018597573041915894, 0.013590495102107525, 0.01315661333501339, 0.012513984926044941, -0.001982858870178461, 0.00622748676687479, 0.027707470580935478, 0.015330218710005283, 0.014564924873411655, 0.0013630243483930826, 0.05296792834997177, 0.026722773909568787, 0.03187355771660805, -0.04222099483013153, -0.029670115560293198, 0.008450096473097801, 0.015794122591614723, 0.001555569120682776, 0.031012769788503647, -0.008557884953916073, -0.0068059577606618404, 0.04397222399711609, 0.024418413639068604, 0.022567158564925194, 0.126389741897583, -0.05692511796951294, -0.011619571596384048, 0.03598218038678169, -0.0024539397563785315, -0.07764003425836563, -0.04553418606519699, 0.024600958451628685, 0.03981252759695053, 0.014885211363434792, -0.03584495559334755, -0.015300490893423557, -0.05776673182845116, 0.005958991590887308, -0.03286341577768326, -0.02024112641811371, -0.0014562567230314016, 0.033024825155735016, -0.022797061130404472, -0.011272566393017769, 0.024511167779564857, 0.011732210405170918, -0.012284509837627411, 0.07764045149087906, 0.01714089885354042, -0.0762975886464119, 0.02021421678364277, 0.004582721274346113, -0.001131383003666997, 0.006859456654638052, -0.04094414785504341, 0.049031682312488556, 0.007755126338452101, 0.045563992112874985, -0.07285507768392563, -0.0193644929677248, -0.008267255499958992, -0.010012510232627392, -0.025414487347006798, 0.02783212997019291, 0.03706687316298485, -0.006556106265634298, -0.030314283445477486, -0.0454874224960804, 0.0016190068563446403, -0.016822662204504013, 0.04553201422095299, 0.034826889634132385, 0.0263933427631855, -0.010739549994468689, 0.01708746701478958, -0.009522122330963612, 0.0684267207980156, -0.0010816246503964067, 0.013273250311613083, -0.039653580635786057, -0.025471389293670654, 0.043004944920539856, 0.010607129894196987, 0.0057968199253082275, 0.06763181835412979, -0.004894085228443146, 0.03340582922101021, 0.05668880045413971, -0.01925518736243248, 0.015139027498662472, 0.00012640088971238583, 0.024540845304727554, 0.01651686802506447, -0.06746144592761993, 0.01927499659359455, 0.03945278748869896, 0.05285662040114403, 0.022811315953731537, 0.01119185145944357, -0.0037802509032189846, 0.006369166076183319, 0.007984302937984467, -0.005610316060483456, -0.011084483936429024, 0.04538070037961006, -0.008994207717478275, -0.031088199466466904, -0.026216257363557816, -0.005041570868343115, 0.05445495992898941, -0.0632338672876358, 0.02407866343855858, 0.06736988574266434, -0.022948939353227615, -0.01152415294200182, -0.004927062429487705, -0.0507403127849102, -0.0009074335102923214, 0.05712811276316643, -0.055081114172935486, -0.030683981254696846, 0.0018628406105563045, -0.0060485415160655975, 0.03125626593828201, -0.07614888995885849, 0.014288322068750858, 0.025022413581609726, 0.016544338315725327, -0.03492352366447449, 0.0006013797828927636, 0.012499765492975712, -0.02243141271173954, 0.07562948018312454, -0.03009502775967121, 0.06702429801225662, 0.014025888405740261, 0.010047630406916142, 0.005596622824668884, 0.022685963660478592, -0.023666132241487503, -0.03959961235523224, -0.01709897629916668, 0.03270023316144943, -0.01978556625545025, 0.005521942861378193, 0.02321535162627697, 0.02141704224050045, 0.0033176029101014137, 0.01567254215478897, -0.020697318017482758, 0.11072099208831787, 0.03541230410337448, 0.006896827835589647, 0.005026156082749367, -0.039172444492578506, -0.03093414194881916, -0.03215397894382477, 0.02769525721669197, 0.01653461530804634, -0.022338546812534332, -0.07355904579162598, -0.012598655186593533, 0.07278971374034882, -0.019196540117263794, -0.04129884019494057, -0.006601476110517979, -0.0023385025560855865, 0.015446451492607594, -0.04143546521663666, 0.030712692067027092, 0.010779257863759995, -0.023483097553253174, -0.02706380933523178, 0.012998782098293304, 0.03878408297896385, 0.020435092970728874, -0.061682842671871185, 0.03349784389138222, -0.024678654968738556, -0.034458063542842865, -0.026066774502396584, 0.01033401396125555, -0.002336365869268775, -0.037642382085323334, -0.045827001333236694, 0.010770189575850964, -0.03213619813323021, -0.02209845557808876, -0.0332285538315773, 0.01256964448839426, -0.007108477409929037, 0.020550262182950974, -0.012229543179273605, 0.017667554318904877, -0.011023527011275291, -0.012521613389253616, -0.04406280815601349, 0.028319697827100754, 0.02202642895281315, -0.012697874568402767, 0.010842079296708107, -0.03495865687727928, -0.006079002283513546, 0.033224113285541534, 0.017336342483758926, -0.06162508577108383, -0.02309020422399044, -0.026783017441630363, 0.009126958437263966, -0.016505559906363487, 0.013119545765221119, 0.042949385941028595, 0.04403446614742279, -0.06306255608797073, -0.032864078879356384, 0.003716306062415242, -0.02005675621330738, 0.007952939718961716, 0.04606757313013077, 0.019808195531368256, 0.015132345259189606, 0.005104292184114456, 0.007590799126774073, -0.045003492385149, 0.042015984654426575, 0.002263266360387206, -0.028136642649769783, -0.018298214301466942, 0.028807543218135834, -0.002498718211427331, -0.047732554376125336, -0.007511896081268787, -0.03731227666139603, -0.004826615564525127, -0.08011869341135025, -0.024222256615757942, 0.0019616419449448586, 0.020868096500635147, 0.004195162560790777, -0.048409633338451385, 0.031137222424149513, -0.022598344832658768, -0.04608898237347603, 0.0049337586387991905, -0.014059106819331646, -0.019042078405618668, -0.021618539467453957, 0.04531281441450119, -0.023198314011096954, 0.023070426657795906, 0.04699020832777023, -0.004462402779608965, 0.01710590347647667, 0.004656258039176464, -0.001523671904578805, 0.02037205919623375, -0.007193417754024267, 0.012671243399381638, 0.020592156797647476, 0.05100117623806, 0.031069817021489143, -0.03613036870956421, 0.016890298575162888, -0.01934739761054516, 0.03058014251291752, 0.03975599631667137, 0.03438587859272957, 0.028315410017967224, 0.05501289665699005, -0.030032111331820488, -0.04703453183174133, 0.020468007773160934, 0.0014495585346594453, 0.05516643449664116, -0.02648240514099598, -0.0029707096982747316, 0.04589308798313141, -0.030896028503775597, -0.0427265465259552, -0.03265443816781044, 0.05837137997150421, 0.0381617434322834, -0.0059607988223433495, -0.04579466953873634, -0.012602848932147026, 0.03712116926908493, -0.03455135598778725, -0.020669886842370033, -0.02768903411924839, 0.025671951472759247, -0.029741434380412102, 0.030683495104312897, -0.013998371548950672, 0.004755722358822823, 0.015358427539467812, 0.001342375879175961, 0.03242606297135353, 0.03771457076072693, 0.01834133453667164, 0.031282104551792145, 0.004993168171495199, -0.011078431271016598, 0.033672235906124115, 0.07305655628442764, 0.037883460521698, 0.06395434588193893, 0.05207741633057594, -0.04463322460651398, 0.020162252709269524, -0.051499657332897186, 0.002194481436163187, 0.0019023676868528128, 0.017689011991024017, 0.026116320863366127, 0.01716143637895584, 0.02028263360261917, 0.05919380486011505, 0.021948613226413727, 0.026580145582556725, 0.03765709698200226, -0.013119658455252647, 0.011225479654967785, -0.004384598229080439, 0.0396229550242424, 0.0003652821760624647, -0.04460960999131203, 0.0021874818485230207, 0.05898865684866905, -0.0022529896814376116, 0.018182871863245964, -0.05224519968032837, 0.02844909392297268, -0.033747702836990356, 0.001613492495380342, -0.01612604781985283, -0.04092427343130112, -0.005926494486629963, 0.026637772098183632, 0.029874250292778015, 0.0031438202131539583, -0.010844757780432701, 0.02429077960550785, -0.010924754664301872, 0.013658146373927593, -0.015588981099426746, -0.02385133132338524, 0.030865196138620377, -0.029529592022299767, 0.020077399909496307, 0.004930528346449137, -0.045292314141988754, 0.037028368562459946, 0.060772255063056946, 0.03372478112578392, 0.04537959769368172, -0.030245259404182434, -0.033830203115940094, 0.02652481384575367, -0.020244905725121498, -0.028482146561145782, 0.03768797963857651, -0.04592379555106163, -0.025752410292625427, 0.020409392192959785, 0.02557133324444294, 0.02010178379714489, -0.05300102382898331, -0.012463375926017761, 0.04856429621577263, -0.0585443489253521, -0.0277080275118351, 0.01940750889480114, 0.02951730601489544, -0.08874337375164032 ]
Les activités éligibles aux dispositions du 3° du III de l'article 1466 F du code général des impôts sont celles mentionnées à l'article 49 ZC .
Code général des impôts, annexe iii
322 R
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021634573
2010-01-01 00:00:00
64e29df4efec7f31856d536dbed9f62229e7473bb6ac955152c85786b6a727cc
[ -0.08874262124300003, 0.005809062160551548, -0.061852820217609406, -0.005030225031077862, 0.00017347194079775363, 0.003972365986555815, 0.02103101834654808, -0.0002092066133627668, 0.04778974503278732, -0.010175835341215134, -0.03017483465373516, 0.04562552645802498, -0.03416697680950165, 0.05222870036959648, -0.05111517757177353, 0.012756544165313244, 0.096404068171978, 0.03966766223311424, 0.02700064890086651, 0.039070941507816315, 0.04669879004359245, 0.013882201164960861, -0.009907323867082596, 0.016891764476895332, -0.06309349834918976, 0.04155096039175987, 0.02130446583032608, -0.09514746814966202, 0.005964821670204401, 0.0009938714792951941, -0.041496433317661285, -0.030353259295225143, 0.017360631376504898, 0.02146327868103981, 0.045126162469387054, -0.04454399272799492, 0.035101138055324554, -0.02858314849436283, -0.04782213643193245, 0.017363786697387695, 0.017611881718039513, -0.003291614819318056, -0.03659703955054283, 0.07668101042509079, -0.01798607036471367, 0.024951359257102013, -0.02586505003273487, 0.05401037633419037, -0.05812223255634308, 0.04459622874855995, 0.01717543415725231, 0.027701210230588913, 0.005308765918016434, -0.005200916435569525, -0.0022327881306409836, 0.060508690774440765, -0.10930848121643066, -0.03957189619541168, 0.09938224405050278, -0.01415227446705103, -0.036782264709472656, -0.0020451191812753677, 0.0077608018182218075, -0.05520375072956085, -0.01898588240146637, 0.007832647301256657, 0.02288808301091194, -0.06364559382200241, 0.08640538901090622, 0.0007023689104244113, -0.0007478159968741238, 0.07642298936843872, 0.015848850831389427, 0.0392872616648674, 0.004336408339440823, 0.07265698164701462, 0.03486766293644905, 0.021268991753458977, 0.021467797458171844, -0.00028783828020095825, -0.0423489548265934, -0.05279859900474548, 0.02171815186738968, -0.0442035011947155, 0.006725432351231575, 0.000662038684822619, 0.0042188395746052265, -0.024785717949271202, 0.0017723295604810119, 0.009622689336538315, 0.046143293380737305, 0.07084356993436813, 0.010347100906074047, 0.00203916453756392, 0.0030773021280765533, 0.06228479743003845, -0.0434243343770504, 0.005223261658102274, 0.003172957804054022, -0.0379461832344532, -0.03443944826722145, 0.0445246696472168, 0.07393573969602585, -0.050880663096904755, 0.03945111110806465, -0.05791556090116501, 0.018688194453716278, -0.009092742577195168, -0.05237127095460892, -0.023617694154381752, -0.030189385637640953, -0.018071996048092842, -0.002497166395187378, -0.051604051142930984, -0.002060225233435631, 0.05160355940461159, 0.027872595936059952, -0.034408777952194214, -0.0032191602513194084, 0.03556809946894646, -0.020908959209918976, -0.03778991848230362, -0.04679517820477486, 0.004197721369564533, -0.08345341682434082, 0.026557665318250656, -0.036882609128952026, -0.062206417322158813, -0.04158478602766991, -0.04861560836434364, 0.029980819672346115, 0.008015974424779415, 0.016183793544769287, 0.003627871861681342, 0.05235586687922478, -0.023957228288054466, 0.02791089005768299, 0.05710417777299881, 0.04701448604464531, -0.023639556020498276, 0.013282053172588348, 0.009636814706027508, -0.07181891053915024, 0.04746401682496071, -0.020324425771832466, -0.07779859751462936, -0.020447494462132454, -0.06756812334060669, -0.03566297888755798, -0.021854303777217865, -0.04553098604083061, 0.012918144464492798, -0.010338084772229195, -0.0015860084677115083, 0.009718921035528183, 0.03235158696770668, -0.0016030478291213512, 0.02648482657968998, -0.014466377906501293, -0.030533460900187492, 0.03432631865143776, 0.03761328384280205, 0.012245365418493748, 0.044860854744911194, -0.06951995939016342, -0.07070378214120865, -0.03876366838812828, 0.017465738579630852, 0.025805462151765823, 0.016057923436164856, -0.03997251018881798, 0.03023836575448513, 0.035051435232162476, -0.012882175855338573, -0.012255342677235603, -0.10689035058021545, -0.004618883598595858, 0.061003636568784714, -0.13884317874908447, 0.05739637464284897, -0.02027174085378647, -0.04340151697397232, -0.044319745153188705, -0.005838196258991957, -0.00013476675667334348, 0.03799823299050331, -0.03787028416991234, -0.03847237303853035, -0.01180571410804987, -0.048219338059425354, -0.023696649819612503, 0.021973636001348495, -0.05473443865776062, 0.012938938103616238, 0.02504415437579155, -0.045077770948410034, -0.01423180103302002, 0.05820871517062187, 0.04220689460635185, 0.0027307590935379267, -0.018286261707544327, 0.023783832788467407, 0.03923343867063522, 0.016171108931303024, -0.03782881423830986, -0.016167117282748222, -0.05237047001719475, -0.011621735990047455, 0.001999970991164446, -0.05122286081314087, 0.003649658290669322, -0.029164332896471024, 0.014301660470664501, 0.03238973394036293, -0.030175287276506424, -0.013678700663149357, -0.05854484438896179, -0.004565984010696411, 0.013511554338037968, 0.02268209680914879, -0.018369600176811218, 0.004204404540359974, -0.03481500968337059, -0.025767864659428596, -0.02253328077495098, 0.025131583213806152, -0.025172356516122818, 0.017964882776141167, 0.04613994434475899, -0.038678016513586044, 0.015880659222602844, -0.025977768003940582, -0.017550570890307426, 0.0015374829526990652, -0.0005072096828371286, -0.03753167390823364, -0.04623434692621231, -0.057568326592445374, -0.03481222316622734, -0.023526232689619064, 0.0196376945823431, -0.02724052220582962, 0.04721665754914284, 0.009062597528100014, 0.03061566688120365, 0.04399218410253525, 0.0488959476351738, -0.019746091216802597, -0.01305136177688837, 0.039267294108867645, -0.007660387549549341, 0.03188273683190346, -0.06158928945660591, 0.009601547382771969, -0.05909973382949829, -0.011680129915475845, 0.018389133736491203, -0.003065881785005331, 0.01189161092042923, -0.012994213961064816, 0.03158346563577652, -0.033549774438142776, -0.019552035257220268, -0.014653280377388, 0.02400176040828228, -0.11948179453611374, 0.0015234467573463917, -0.00947598833590746, -0.029868660494685173, -0.020742489024996758, -0.01635027304291725, 0.038606900721788406, 0.05186143144965172, 0.023425433784723282, -0.019556894898414612, -0.039983246475458145, -0.017498157918453217, -0.044391464442014694, -0.016949789598584175, 0.03167460858821869, 0.026474040001630783, -0.004927653819322586, -0.00039855166687630117, -0.07601248472929001, -0.04102986305952072, -0.01888483390212059, -0.027328722178936005, -0.04011240229010582, 0.007973411120474339, 0.019826240837574005, -0.045595306903123856, 0.014009624719619751, -0.0021927827037870884, 0.006917293649166822, 0.0023982238490134478, 0.014441433362662792, -0.11734582483768463, 0.022092629224061966, -0.0027314499020576477, -0.010215327143669128, -0.025085903704166412, -0.0014643862377852201, 0.04623671993613243, 0.03354758024215698, 0.00006659056816715747, -0.04347452148795128, -0.007436624262481928, -0.08199883997440338, 0.01567947305738926, 0.0311579629778862, 0.0020829010754823685, -0.033614352345466614, 0.02588578127324581, -0.001940234680660069, 0.044951993972063065, 0.02408798411488533, -0.011100360192358494, 0.023242808878421783, -0.05404512584209442, 0.01759668067097664, -0.024111829698085785, 0.10132447630167007, -0.013322423212230206, 0.010104331187903881, 0.03464916720986366, -0.01579894684255123, 0.014988169074058533, 0.031960971653461456, -0.015908967703580856, -0.04507957398891449, -0.04098595678806305, 0.025612281635403633, 0.04433789104223251, -0.06200387328863144, 0.02293420024216175, -0.0350792333483696, 0.040825631469488144, 0.039029624313116074, -0.002526258584111929, 0.01824316196143627, 0.01817679964005947, -0.020312216132879257, -0.04378374665975571, -0.013348465785384178, 0.08583338558673859, 0.026486437767744064, 0.03161748871207237, 0.028110135346651077, -0.010423810221254826, -0.024584535509347916, 0.017995154485106468, 0.030872546136379242, 0.012144562788307667, 0.08173491060733795, 0.026118427515029907, 0.023167170584201813, -0.008319838903844357, 0.059589531272649765, 0.02310757152736187, 0.09941799938678741, 0.01667698845267296, -0.015270520932972431, 0.02976308763027191, 0.04510868340730667, 0.026090499013662338, -0.02594161406159401, 0.028454957529902458, 0.028856726363301277, -0.035341955721378326, 0.011591749265789986, -0.022509800270199776, 0.019082585349678993, -0.007048863917589188, 0.045580219477415085, -0.07411687076091766, -0.019308386370539665, 0.0055165463127195835, 0.012063349597156048, 0.005429368000477552, -0.013404235243797302, 0.004462152253836393, -0.011917025782167912, 0.055734504014253616, 0.016456367447972298, 0.026065921410918236, -0.0038570149336010218, -0.00254057627171278, -0.05660979822278023, -0.05652600899338722, -0.012259097769856453, 0.045552968978881836, -0.018450776115059853, -0.005679901689291, -0.001702100271359086, 0.029772330075502396, -0.0002085286978399381, -0.01381117757409811, 0.050654180347919464, 0.013617103919386864, 0.038370005786418915, -0.0096769193187356, -0.02468678168952465, 0.04100855067372322, 0.08375338464975357, 0.05465445667505264, 0.05127692595124245, -0.040754713118076324, -0.04991484805941582, -0.05279197916388512, -0.03248680382966995, 0.049524419009685516, -0.020665831863880157, -0.03973081707954407, -0.03686250373721123, -0.015963705256581306, -0.03924807161092758, 0.008876169100403786, 0.04256562888622284, 0.16938135027885437, -0.0009324795100837946, 0.016392260789871216, 0.026955943554639816, 0.021444477140903473, -0.1327446550130844, -0.009979882277548313, 0.03480267897248268, 0.060981445014476776, 0.037000611424446106, -0.017756422981619835, 0.06406767666339874, -0.030519139021635056, 0.043510179966688156, 0.07472008466720581, -0.024521172046661377, -0.0005206619389355183, -0.028301294893026352, 0.006330432835966349, 0.005813604686409235, 0.00020566639432217926, 0.007044198922812939, 0.005143691319972277, -0.015480296686291695, 0.01574588753283024, -0.05385194718837738, -0.009883023798465729, -0.004239617846906185, -0.01633433997631073, 0.005364799406379461, -0.009740578010678291, 0.04618125781416893, -0.0348958894610405, -0.021110879257321358, -0.05206955224275589, -0.022540852427482605, 0.019608238711953163, -0.016092486679553986, -0.023741697892546654, 0.007052386179566383, 0.007695462554693222, 0.04800966754555702, 0.027600904926657677, -0.028072815388441086, 0.006441401783376932, 0.02082112617790699, -0.025023167952895164, -0.005883339326828718, -0.01588698849081993, 0.04620472714304924, -0.010313263162970543, -0.05039399862289429, 0.0026821161154657602, 0.006543085444718599, -0.0038137983065098524, -0.022810915485024452, 0.02234194055199623, 0.054866962134838104, 0.015934260562062263, 0.0204271599650383, -0.002888323040679097, 0.005141772795468569, -0.001465154578909278, 0.0009813331998884678, 0.0013157343491911888, -0.0015656562754884362, 0.04819326475262642, 0.02552933432161808, -0.019139364361763, -0.04264483228325844, -0.023366063833236694, 0.03743908181786537, 0.05814872309565544, 0.0810312032699585, 0.02241540141403675, -0.06702068448066711, 0.03574381768703461, 0.03165804594755173, 0.011474058032035828, -0.06417570263147354, 0.029728781431913376, -0.010802610777318478, -0.025419780984520912, -0.023976920172572136, 0.016735531389713287, 0.015372473746538162, 0.012896082364022732, -0.008986488915979862, 0.07657516747713089, -0.026875384151935577, 0.017182717099785805, 0.023105449974536896, -0.04214300587773323, -0.026221686974167824, -0.033746711909770966, -0.03248542547225952, 0.0016076726606115699, -0.011492855846881866, -0.01616525836288929, 0.008262093178927898, 0.0005960762500762939, 0.03038577176630497, 0.04189737141132355, 0.00323330401442945, 0.011248915456235409, 0.033452145755290985, 0.03372400254011154, 0.00182037812191993, 0.02320306934416294, -0.019930923357605934, 0.034174807369709015, -0.0007612865301780403, 0.026607640087604523, -0.004388465546071529, 0.015833832323551178, -0.0002756680187303573, -0.04338863119482994, -0.009201432578265667, 0.022496042773127556, 0.04956444352865219, 0.02089622989296913, 0.005341715179383755, -0.01182701624929905, 0.0207507461309433, -0.021560195833444595, 0.0034288298338651657, 0.006720322649925947, 0.0073382435366511345, 0.03070087544620037, -0.024852387607097626, -0.020581012591719627, -0.040988657623529434, -0.018631070852279663, -0.01299623679369688, 0.054149825125932693, -0.029111435636878014, -0.03511414676904678, -0.06215085834264755, 0.0430222786962986, -0.006780720315873623, -0.056097183376550674, 0.033275481313467026, 0.0016216487856581807, -0.06502243131399155, -0.03447135165333748, -0.01178738847374916, 0.043730925768613815, -0.017458289861679077, -0.03243331238627434, 0.04846571385860443, 0.018050678074359894, 0.03234381973743439, -0.028050344437360764, 0.0205696951597929, -0.023150833323597908, -0.008802628144621849, -0.04475925862789154, 0.015684552490711212, -0.03740307316184044, 0.014195865020155907, 0.035917017608881, 0.024282341822981834, 0.001993334386497736, 0.0446929857134819, -0.05301761254668236, -0.005215272773057222, -0.03377428650856018, -0.013122716918587685, -0.0197491105645895, 0.10078801214694977, -0.015255999751389027, -0.01811870001256466, 0.014654204249382019, 0.07058010995388031, 0.001657038927078247, 0.011682292446494102, 0.03304440528154373, 0.014020984061062336, -0.025856751948595047, 0.005764417350292206, 0.0050286175683140755, 0.008957122452557087, 0.011583796702325344, -0.023719746619462967, 0.04356231912970543, -0.03476846218109131, -0.03364384546875954, 0.06122518703341484, 0.059417661279439926, -0.021917181089520454, -0.02737824060022831, 0.02010585553944111, 0.010075832717120647, 0.017949722707271576, 0.03547179326415062, 0.02699482999742031, 0.03068307228386402, 0.026415279135107994, -0.032146014273166656, -0.01566968858242035, 0.027629999443888664, -0.0027808486483991146, -0.03479582816362381, 0.046120766550302505, 0.019900992512702942, -0.031639214605093, 0.019274650141596794, 0.004729412496089935, -0.03033754974603653, -0.009039564058184624, -0.015462900511920452, -0.024979490786790848, -0.00816040113568306, -0.043040111660957336, 0.04141196981072426, 0.00924504641443491, -0.02849765494465828, 0.016335519030690193, -0.03650384396314621, -0.004478133749216795, -0.009144208393990993, -0.052672479301691055, -0.014390330761671066, 0.03655455261468887, -0.0038406159728765488, -0.0033413926139473915, -0.011233462020754814, 0.039247777312994, 0.013055785559117794, 0.0256207138299942, -0.02677527628839016, 0.02000260353088379, 0.011374290101230145, -0.04356367513537407, -0.02314985729753971, 0.009939354844391346, 0.022239267826080322, -0.04246803745627403, -0.024815058335661888, -0.05801369994878769, 0.022608956322073936, 0.005089470651000738, 0.025780607014894485, 0.02728225104510784, 0.05402807891368866, -0.0487876832485199, -0.04799577593803406, 0.010824378579854965, 0.03509564325213432, -0.004460163880139589, -0.01107100024819374, 0.05789697542786598, 0.03247448056936264, 0.008262509480118752, -0.0024301751982420683, -0.04609307646751404, 0.030171828344464302, 0.04032691940665245, 0.033559344708919525, -0.05014197155833244, -0.024024946615099907, -0.01099089253693819, -0.051376428455114365, 0.008502595126628876, -0.022444061934947968, 0.02002791501581669, -0.022917279973626137, -0.011890256777405739, 0.07851561158895493, -0.019479257985949516, -0.0006087193032726645, 0.012946397997438908, -0.0036416389048099518, -0.005312639754265547, 0.04825792834162712, 0.06938941031694412, 0.04598018899559975, -0.006235477980226278, 0.03358352929353714, 0.06939179450273514, 0.047559116035699844, -0.03635413199663162, 0.010808569379150867, -0.0021322034299373627, 0.05693364888429642, -0.03217233344912529, 0.03699922934174538, 0.08078300952911377, 0.030608786270022392, 0.007725583855062723, 0.03247327730059624, 0.049477118998765945, 0.036716118454933167, 0.018250497058033943, -0.027505742385983467, 0.05328289791941643, -0.0241058561950922, -0.02036418579518795, -0.03998365253210068, 0.04832683131098747, 0.01929379440844059, 0.02897774614393711, -0.03383367881178856, 0.004499389324337244, -0.04725949838757515, 0.030530810356140137, -0.03762908652424812, -0.031082652509212494, -0.03240039572119713, 0.04905281588435173, 0.033329788595438004, 0.03271458297967911, 0.03563446179032326, 0.06848544627428055, -0.016373159363865852, -0.023843443021178246, 0.04179924726486206, -0.0259194727987051, 0.05415526404976845, 0.010321145877242088, -0.0026759635657072067, -0.01798083260655403, 0.03266172111034393, -0.0011376187903806567, -0.01611333340406418, 0.021453648805618286, 0.004488461650907993, -0.008962252177298069, 0.0048234835267066956, 0.03732084482908249, 0.006952312774956226, 0.012409228831529617, 0.021358013153076172, 0.025184672325849533, 0.02213427610695362, 0.011492740362882614, -0.012451766058802605, 0.015195499174296856, -0.0029361513443291187, -0.01622304506599903, -0.013671906664967537, 0.024673081934452057, -0.01617218367755413, -0.0009257408091798425, 0.05172378942370415, -0.005231993738561869, -0.039258748292922974, -0.059608206152915955, -0.007621124852448702, 0.03758462518453598 ]
Pour l'assiette de la cotisation foncière des entreprises due par les entreprises hydrauliques concédées ou d'une puissance supérieure à 500 kilowatts la valeur locative de la force motrice des chutes d'eau et de leurs aménagements utilisés par ces entreprises est répartie entre les communes sur le territoire desquelles sont situés les ouvrages définitifs de génie civil et celles sur le territoire desquelles coulent les cours d'eau utilisés dans les conditions fixées par les articles 316 à 321 B.
Code général des impôts, annexe iii
323
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026347984
2012-09-06 00:00:00
6967ac73e3c0b2660b6889bbb92b768c101862030ce240aec57e8130cd806ccd
[ -0.04538014531135559, -0.00973762571811676, -0.034933771938085556, 0.09430480748414993, 0.023928197100758553, -0.04945895075798035, -0.011296833865344524, 0.012640910223126411, -0.012486573308706284, -0.02926522307097912, 0.04993993416428566, 0.02612248621881008, 0.020273519679903984, 0.04280155524611473, -0.06885793805122375, -0.008668793365359306, 0.10455138236284256, 0.02113494649529457, 0.026935355737805367, 0.0039006017614156008, 0.10507857799530029, 0.04780443385243416, -0.01807801052927971, 0.016744032502174377, -0.022830074653029442, 0.09724487364292145, -0.004194843582808971, -0.07496862858533859, -0.040099963545799255, 0.010487374849617481, -0.05577726662158966, -0.0550832636654377, 0.02949787862598896, 0.00910577829927206, 0.07534521073102951, 0.0035887709818780422, 0.09914616495370865, 0.03291834518313408, 0.01693841814994812, 0.02972433902323246, -0.0498083122074604, -0.016970409080386162, 0.03399444743990898, 0.016804922372102737, -0.05691611021757126, 0.02429663948714733, 0.002714571775868535, 0.06350067257881165, -0.01892327517271042, 0.029155878350138664, -0.015769630670547485, 0.029785405844449997, 0.015790769830346107, 0.07471087574958801, 0.017446840181946754, 0.02802574262022972, -0.07748765498399734, -0.016423769295215607, 0.025973845273256302, 0.010580318048596382, -0.04833970218896866, -0.0023141000419855118, 0.04787135124206543, -0.09753216058015823, 0.068187415599823, -0.024808989837765694, 0.04333636537194252, -0.03597822040319443, 0.14761805534362793, 0.018678760156035423, -0.017011741176247597, 0.07637307792901993, -0.010975354351103306, 0.040985092520713806, 0.0027533452957868576, 0.041579898446798325, 0.02071378007531166, 0.03152753412723541, 0.008935916237533092, 0.019385913386940956, -0.016372600570321083, -0.07354310899972916, 0.05655169114470482, -0.03315218165516853, -0.025851359590888023, 0.0022786157205700874, 0.049848344177007675, -0.03791835904121399, 0.008729318156838417, 0.05053044855594635, -0.01823008619248867, 0.015827858820557594, -0.023979149758815765, -0.03935179114341736, -0.017790652811527252, 0.05625905469059944, -0.01656099036335945, -0.04519465193152428, 0.08026103675365448, 0.028441116213798523, -0.022652503103017807, 0.03761559724807739, -0.02551387809216976, 0.016875792294740677, 0.030968772247433662, 0.009636381641030312, 0.010539982467889786, -0.0033125265035778284, 0.04076947271823883, 0.04822266101837158, -0.011463794857263565, -0.04890501871705055, -0.028712855651974678, 0.00446744728833437, -0.026845697313547134, 0.08512568473815918, 0.058745674788951874, -0.050230950117111206, 0.016674857586622238, -0.00019737170077860355, -0.0353880375623703, -0.06045335903763771, -0.03253835439682007, 0.00034874313860200346, -0.09062433987855911, 0.034156907349824905, -0.03630812466144562, -0.020406752824783325, -0.046591006219387054, -0.07674791663885117, -0.036776017397642136, 0.0569084957242012, 0.006925793364644051, -0.04800882935523987, 0.01347827073186636, -0.01982794515788555, -0.01760285720229149, 0.08026987314224243, 0.012301504611968994, -0.013579169288277626, -0.022827336564660072, 0.04271135479211807, -0.03611764311790466, 0.0026371644344180822, -0.005524432752281427, 0.022138526663184166, -0.01822689175605774, -0.031529273837804794, 0.027455437928438187, 0.0033523908350616693, -0.04551110044121742, 0.019803345203399658, 0.075289286673069, -0.014075803570449352, 0.013435518369078636, -0.048072367906570435, -0.011211026459932327, 0.04211860150098801, -0.05929715186357498, -0.00488919485360384, 0.012340717017650604, 0.039558395743370056, 0.03612247854471207, -0.009845205582678318, -0.012112208642065525, -0.0221724770963192, -0.018163884058594704, -0.010420956648886204, 0.03865965083241463, 0.005506761837750673, -0.017420891672372818, 0.00949140451848507, 0.0038644203450530767, -0.019806697964668274, -0.002194861648604274, -0.026564691215753555, -0.051690466701984406, 0.05126449093222618, 0.013046353124082088, 0.03297895938158035, 0.06876358389854431, -0.06707444787025452, 0.023449242115020752, 0.051420893520116806, 0.04738488420844078, 0.006474502384662628, -0.017832301557064056, -0.06113592907786369, 0.0074674347415566444, 0.046959325671195984, -0.010808385908603668, 0.012609151192009449, -0.04745559021830559, 0.021630646660923958, 0.011222581379115582, -0.0805698037147522, -0.023176444694399834, 0.0264970064163208, 0.008241738192737103, 0.023673126474022865, 0.04080997407436371, 0.016126833856105804, -0.024648219347000122, 0.01833185739815235, -0.028240365907549858, -0.07047849148511887, -0.0182732492685318, 0.0251237154006958, -0.005594198126345873, 0.002647314453497529, 0.03192787617444992, 0.05482463538646698, 0.05909472331404686, 0.0442461222410202, -0.0010862781200557947, -0.03909696266055107, -0.03809668868780136, -0.037170253694057465, -0.004412122070789337, -0.012379285879433155, -0.02227734960615635, 0.010841744020581245, -0.03618661314249039, -0.01907953806221485, -0.029547058045864105, 0.020598459988832474, -0.03579818457365036, 0.011593020521104336, 0.046646662056446075, -0.03779526427388191, 0.010928831063210964, -0.06690573692321777, -0.027569502592086792, 0.03304004669189453, 0.004317145328968763, -0.011636244133114815, 0.05830720067024231, -0.025865720584988594, -0.03391188383102417, -0.010255290195345879, 0.022515002638101578, -0.025082767009735107, 0.09718276560306549, -0.034811314195394516, 0.018706785514950752, -0.022744527086615562, -0.026312701404094696, -0.029168887063860893, -0.07908549159765244, 0.04953531548380852, -0.03891902044415474, 0.006616566795855761, -0.05251120775938034, -0.031163480132818222, 0.03672945499420166, -0.0017006436828523874, 0.00348263094201684, 0.014836783520877361, -0.02332313172519207, -0.0539674386382103, 0.025270769372582436, -0.010525008663535118, -0.02882561832666397, -0.007931024767458439, 0.01234861183911562, -0.0713103786110878, 0.03491082787513733, 0.00011074890062445775, 0.051549118012189865, -0.035287510603666306, -0.005969339981675148, 0.017687400802969933, 0.023534446954727173, -0.009824587032198906, -0.03292376175522804, -0.03550432249903679, -0.03096221387386322, -0.017749670892953873, 0.03216547146439552, -0.012475011870265007, -0.00202672416344285, -0.024659333750605583, -0.028728682547807693, -0.013451337814331055, -0.00753067759796977, -0.018661314621567726, 0.006081373896449804, -0.005902484059333801, -0.02865973860025406, 0.0189326424151659, -0.005224193911999464, -0.024892881512641907, -0.023249061778187752, 0.039596814662218094, 0.055926378816366196, 0.033158887177705765, -0.04684143140912056, -0.010499437339603901, 0.015252829529345036, -0.04253511130809784, 0.0064605772495269775, -0.008898225612938404, 0.04890232905745506, 0.015488476492464542, -0.0009813988581299782, -0.03339418023824692, -0.009135287255048752, -0.012704421766102314, -0.04129575192928314, 0.08156994730234146, -0.07411350309848785, 0.0181980449706316, 0.006903034169226885, -0.03346003592014313, 0.0126881692558527, 0.00024850101908668876, 0.003162130480632186, 0.015591188333928585, -0.06064226105809212, -0.02330600656569004, -0.029368087649345398, 0.0510467104613781, 0.010667077265679836, 0.030628537759184837, -0.014840954914689064, -0.029755983501672745, -0.08620775490999222, 0.02726382203400135, -0.052351269870996475, 0.021475641056895256, -0.00047534535406157374, 0.016266129910945892, 0.0507596917450428, -0.06559078395366669, 0.003627404337748885, 0.0060276552103459835, 0.04130138084292412, -0.08251442760229111, 0.02366938255727291, 0.016368329524993896, 0.09317854791879654, 0.0507923848927021, -0.028091570362448692, 0.03409775719046593, 0.0406341627240181, -0.014960210770368576, 0.03394673764705658, -0.03164166584610939, 0.012284830212593079, -0.006276794243603945, 0.01808190532028675, 0.03817734122276306, 0.0771898701786995, 0.04370438680052757, 0.05544885993003845, -0.013076592236757278, 0.00013158211368136108, 0.053356099873781204, -0.011782475747168064, 0.03486994653940201, -0.012686249800026417, 0.016168618574738503, 0.008367803879082203, 0.01585250161588192, -0.002679456491023302, -0.0019172515021637082, -0.012248191982507706, 0.011724383570253849, -0.02476225420832634, 0.032917145639657974, -0.04495091363787651, 0.003686650888994336, -0.02134302817285061, 0.04160670191049576, -0.020476950332522392, -0.07253705710172653, 0.020607471466064453, -0.0068542128428816795, -0.01830924302339554, -0.05323611944913864, 0.009453375823795795, -0.0022819414734840393, 0.008257361128926277, 0.019503310322761536, 0.03467342257499695, 0.01164980512112379, -0.01620866172015667, 0.01993182674050331, -0.04057164862751961, 0.03120618313550949, -0.01569368503987789, -0.006884079892188311, -0.01592954806983471, 0.01931476965546608, 0.035759277641773224, -0.03131455183029175, 0.03021153248846531, 0.03477673977613449, 0.009362788870930672, 0.03846950829029083, -0.03816280514001846, 0.027925139293074608, 0.012960785068571568, 0.01581777073442936, 0.0249501783400774, -0.021511340513825417, 0.025158489122986794, -0.08484043926000595, -0.022529473528265953, 0.0017771879211068153, 0.07117003947496414, -0.0249096117913723, -0.007092837244272232, -0.058399077504873276, -0.014087820425629616, 0.03967661038041115, 0.03290731459856033, 0.03399939462542534, 0.1385941505432129, -0.020843634381890297, 0.0221619363874197, 0.021550294011831284, 0.012622612528502941, -0.06479205936193466, -0.015537097118794918, -0.0059579177759587765, 0.0491848886013031, 0.05564149469137192, -0.04959259182214737, 0.038028817623853683, -0.04732564091682434, 0.031225265935063362, -0.020883508026599884, -0.006359544117003679, -0.050767283886671066, 0.006066011264920235, -0.015260240063071251, 0.025922512635588646, 0.018472934141755104, 0.016739802435040474, -0.01257746759802103, 0.03080311045050621, 0.016149085015058517, -0.02073550783097744, 0.007884874008595943, -0.04004382714629173, -0.010714498348534107, 0.027955161407589912, -0.01585967466235161, -0.00458820816129446, -0.034307483583688736, 0.06862563639879227, 0.05460326746106148, 0.01194056123495102, -0.0001675959356362, -0.012950778007507324, -0.03036792390048504, 0.03987925127148628, 0.03292807191610336, -0.03604460507631302, -0.02096226066350937, 0.02490474097430706, 0.033198513090610504, 0.005882555618882179, 0.02272733859717846, -0.025426339358091354, 0.009103670716285706, -0.015477770008146763, -0.011196919716894627, -0.0544309988617897, 0.0026112585328519344, 0.04160412773489952, -0.026638571172952652, -0.056006744503974915, -0.0010658294195309281, 0.010695870965719223, -0.019658243283629417, 0.04390738904476166, 0.021945491433143616, -0.022334620356559753, 0.05384361371397972, 0.02282223105430603, -0.03693382814526558, -0.005048598162829876, 0.020967675372958183, 0.021143905818462372, -0.03167286887764931, -0.0682024285197258, -0.013961349613964558, -0.004979881923645735, -0.0021280511282384396, 0.062170419842004776, 0.004036225378513336, 0.020910119637846947, 0.019199557602405548, 0.04771273955702782, -0.006099549587816, -0.03211701288819313, 0.018345767632126808, 0.02301332913339138, -0.048383064568042755, 0.02555735968053341, -0.0010330500081181526, 0.03623303025960922, 0.00924279447644949, 0.003879313822835684, 0.0279131717979908, 0.004630593117326498, -0.034960996359586716, -0.009904087521135807, -0.07041581720113754, -0.04326554015278816, -0.012689520604908466, -0.036990124732255936, -0.026342326775193214, -0.0010081026703119278, 0.03566163778305054, 0.02377462387084961, -0.03155681490898132, 0.024449553340673447, 0.0008159162825904787, -0.03280385211110115, 0.05035220459103584, 0.00368870934471488, 0.015425489284098148, -0.044370535761117935, 0.057824283838272095, 0.013653711415827274, -0.020488211885094643, 0.004436790477484465, -0.010206479579210281, 0.040796637535095215, 0.01806805469095707, 0.023819074034690857, -0.00885195005685091, 0.0028116824105381966, 0.016815118491649628, 0.03300262615084648, 0.0013589350273832679, 0.031898047775030136, -0.063548244535923, -0.015156942419707775, 0.04668121039867401, -0.07466327399015427, 0.02351570874452591, 0.016077036038041115, 0.05288861319422722, -0.00921772513538599, -0.0274882260710001, -0.030147511512041092, -0.008374454453587532, 0.03254539519548416, 0.040131524205207825, -0.012386605143547058, -0.040131889283657074, -0.01601237989962101, 0.0650453269481659, -0.024991100654006004, -0.02362099662423134, -0.012545539997518063, -0.0330403633415699, 0.011893895454704762, -0.01642313413321972, -0.027967456728219986, 0.01091866847127676, -0.022016724571585655, -0.007725552190095186, 0.013699054718017578, 0.02209731563925743, 0.03113807924091816, -0.019543537870049477, -0.016152359545230865, -0.006749649997800589, -0.05916617438197136, -0.01607310213148594, 0.013505007140338421, 0.008753669448196888, -0.06780164688825607, -0.060960300266742706, 0.03350697457790375, 0.0046704597771167755, -0.033180009573698044, 0.011048384942114353, 0.021791107952594757, 0.008926687762141228, 0.03002742864191532, -0.030970748513936996, -0.037249136716127396, 0.009994808584451675, 0.05977311730384827, -0.08105149120092392, 0.04081520065665245, 0.000414339971030131, 0.013486492447555065, 0.038330528885126114, -0.019713738933205605, 0.03703444451093674, -0.0033208015374839306, 0.006269940175116062, -0.04642747342586517, -0.014236782677471638, -0.012344646267592907, -0.023470822721719742, -0.011573751457035542, -0.0022127896081656218, 0.0764196440577507, 0.019745491445064545, -0.04034518450498581, -0.030854294076561928, -0.0007668683538213372, -0.024884793907403946, 0.0497228279709816, 0.02149752713739872, 0.011258545331656933, -0.037210602313280106, 0.02575269527733326, -0.02837398648262024, 0.013227173127233982, 0.018504485487937927, 0.0389731228351593, -0.023875180631875992, 0.007875576615333557, -0.06260666251182556, -0.03299151360988617, 0.02524585649371147, -0.010188555344939232, 0.0015384153230115771, 0.0037613732274621725, -0.055941805243492126, -0.018721574917435646, -0.006956947967410088, 0.0009389850893057883, 0.012066608294844627, -0.09988127648830414, 0.007308628410100937, -0.012776617892086506, -0.03963024914264679, -0.01143508218228817, 0.011768683791160583, -0.021309278905391693, -0.025150848552584648, 0.02653561532497406, -0.030134601518511772, -0.012303181923925877, -0.03659234195947647, -0.00436794338747859, 0.015534015372395515, 0.009920834563672543, -0.005705143325030804, 0.044189196079969406, 0.0060626245103776455, -0.021949557587504387, 0.035463038831949234, 0.026685740798711777, -0.005010333377867937, -0.013790967874228954, 0.014316301792860031, -0.008301296271383762, -0.012394136749207973, 0.0758320540189743, -0.032477375119924545, -0.0073100486770272255, 0.04370200261473656, -0.08382443338632584, -0.04831324517726898, -0.0892190933227539, 0.016013458371162415, 0.0005479782121255994, 0.03876202926039696, -0.008294724859297276, 0.09038404375314713, 0.05980454385280609, 0.004679746460169554, -0.037765488028526306, 0.039900440722703934, 0.06790057569742203, 0.03640592843294144, -0.05037769675254822, 0.049287695437669754, 0.08130514621734619, -0.018380628898739815, -0.01673837937414646, -0.03446945920586586, 0.01265775877982378, -0.02395910583436489, -0.01542340312153101, -0.05820304900407791, 0.042301855981349945, 0.005549587309360504, 0.026787877082824707, 0.02117474563419819, 0.025451211258769035, -0.015593631193041801, -0.009868763387203217, 0.015490231104195118, -0.011874759569764137, 0.0335567444562912, 0.09373735636472702, 0.053417954593896866, 0.012250975705683231, 0.004156119655817747, -0.048603590577840805, 0.02608705498278141, 0.055121973156929016, 0.027476787567138672, 0.042550764977931976, 0.02749764174222946, -0.013328217901289463, 0.002864399692043662, 0.07271065562963486, 0.029070252552628517, -0.001223128754645586, 0.018297318369150162, 0.000670755049213767, -0.007998318411409855, -0.03996431082487106, 0.0016050648409873247, 0.03385069593787193, 0.0085978452116251, 0.02069610357284546, 0.02009574882686138, -0.02576582506299019, -0.018680322915315628, 0.007715850602835417, -0.04578828439116478, -0.059252817183732986, 0.004132714122533798, 0.05655517429113388, -0.03725188225507736, -0.029859796166419983, -0.0023029253352433443, -0.0014308567624539137, -0.008809072896838188, 0.026507144793868065, 0.02804797887802124, -0.06641590595245361, -0.0006101870094425976, -0.006893043406307697, -0.010789329186081886, -0.017361225560307503, 0.029286207631230354, -0.029322389513254166, -0.01933472417294979, -0.030403556302189827, -0.00765427527949214, 0.06843385845422745, 0.03605685383081436, 0.010202901437878609, 0.014681083150207996, -0.007256439421325922, -0.0407528318464756, 0.03597910702228546, 0.002902860287576914, 0.011852479539811611, -0.014316297136247158, 0.01684720069169998, -0.010417433455586433, 0.029151560738682747, 0.003800462931394577, 0.0024560666643083096, -0.007293909788131714, 0.02568090334534645, 0.004605552647262812, -0.06739857792854309, -0.029589014127850533, 0.007039032410830259, 0.039422113448381424, -0.055984340608119965 ]
Pour l'application de l'article 1494 du code général des impôts on entend : 1° Par propriété normalement destinée à une utilisation distincte : a. En ce qui concerne les biens autres que les établissements industriels l'ensemble des sols terrains et bâtiments qui font partie du même groupement topographique et sont normalement destinés à être utilisés par un même occupant en raison de leur agencement ; b. En ce qui concerne les établissements industriels l'ensemble des sols terrains bâtiments et installations qui concourent à une même exploitation et font partie du même groupement topographique. 2° Par fraction de propriété normalement destinée à une utilisation distincte lorsqu'ils sont situés dans un immeuble collectif ou un ensemble immobilier : a. Le local normalement destiné à raison de son agencement à être utilisé par un même occupant ; b. L'établissement industriel dont les éléments concourent à une même exploitation. Est également considéré comme une fraction de propriété l'ensemble des sols terrains bâtiments et parties de bâtiment réservés à l'usage commun des occupants. L'immeuble collectif s'entend de toute propriété bâtie normalement aménagée pour recevoir au moins deux occupants.
Code général des impôts, annexe iii
324 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299363
1979-07-01 00:00:00
bb48a90d7a85f64c7fafe57e498442b21d5d9d271d46b0455517f9d7bec0795d
[ -0.09367457032203674, 0.017894815653562546, -0.04226994514465332, 0.042398639023303986, -0.06652723252773285, 0.009392504580318928, -0.06345110386610031, 0.008316580206155777, 0.046314746141433716, -0.027653276920318604, 0.02183566242456436, 0.026219697669148445, -0.05143183842301369, 0.01666298508644104, -0.06471884250640869, 0.06402147561311722, 0.09512022882699966, 0.030568312853574753, -0.032994627952575684, 0.03334995359182358, 0.03657481446862221, 0.04912026599049568, 0.011750481091439724, -0.03005101904273033, -0.011615348979830742, 0.07668966799974442, 0.04376683011651039, -0.05908311530947685, -0.02380302920937538, 0.032066747546195984, -0.02294233813881874, 0.011180059053003788, 0.0019978894852101803, 0.07147524505853653, 0.046398427337408066, -0.1099500060081482, 0.04713435098528862, 0.022274428978562355, -0.02026745304465294, -0.00561255170032382, -0.012415565550327301, 0.06252071261405945, 0.05583736300468445, 0.09533488005399704, 0.020215045660734177, -0.00008263954077847302, 0.02002885565161705, 0.054755039513111115, -0.0077740284614264965, 0.05487177148461342, -0.04599815979599953, 0.046720124781131744, 0.04160080850124359, 0.05755075812339783, 0.016947908326983452, 0.035155944526195526, -0.07004271447658539, -0.027034534141421318, 0.0866699069738388, 0.02670893445611, -0.04012061655521393, -0.0025771879591047764, -0.0347297228872776, -0.012633438222110271, 0.04686329886317253, -0.07571420818567276, 0.011554503813385963, -0.0401809960603714, 0.15519681572914124, -0.04784763231873512, -0.011511127464473248, 0.03307613357901573, 0.02784131094813347, 0.03674726560711861, 0.06531870365142822, 0.10030918568372726, 0.01931271329522133, 0.011884143576025963, -0.010730409063398838, 0.016702163964509964, -0.0319252572953701, -0.06783196330070496, 0.025800170376896858, 0.016669146716594696, -0.01715153455734253, 0.01687510497868061, -0.015124580822885036, -0.047507598996162415, -0.024058062583208084, -0.05202997848391533, -0.010085939429700375, 0.009514941833913326, -0.038960304111242294, 0.030765455216169357, 0.00016291567590087652, 0.012918503023684025, -0.0405128076672554, -0.046313174068927765, 0.10890722274780273, 0.0036273824516683817, 0.01125270128250122, -0.02158205769956112, 0.06773262470960617, -0.06372550129890442, 0.06313389539718628, -0.04353804141283035, 0.016263142228126526, -0.03546352684497833, -0.05069637671113014, -0.01892044022679329, -0.01773976907134056, -0.010932935401797295, -0.03926604241132736, -0.014414655975997448, -0.056200940161943436, 0.08624404668807983, 0.03439229354262352, -0.03161877766251564, -0.006067006383091211, 0.01105799525976181, 0.001445472938939929, -0.04571634158492088, -0.041448794305324554, 0.023704003542661667, -0.06041168048977852, -0.01926383748650551, -0.02121489681303501, -0.04338248074054718, -0.05050037428736687, -0.04020295664668083, 0.016446221619844437, 0.01123121939599514, 0.009193959645926952, -0.03917869180440903, -0.014975753612816334, 0.048145852982997894, 0.0431797169148922, 0.03533901646733284, 0.03373321145772934, 0.004036392085254192, -0.04594458267092705, 0.02499491721391678, -0.011012748815119267, 0.012470384128391743, 0.012263373471796513, 0.04203756898641586, 0.01918368600308895, -0.08767768740653992, 0.022263025864958763, -0.012745002284646034, -0.048789139837026596, 0.028910452499985695, 0.06845929473638535, -0.013233990408480167, 0.003959557041525841, -0.027350669726729393, 0.030567962676286697, 0.0316452719271183, 0.010916253551840782, -0.03749056160449982, 0.011150374077260494, 0.012372261844575405, 0.08150055259466171, -0.03406114503741264, 0.0029015345498919487, -0.04360943287611008, 0.06510700285434723, 0.011694738641381264, 0.019047129899263382, 0.04170706123113632, -0.042637068778276443, 0.011320671997964382, 0.02058229222893715, 0.006851972080767155, -0.009285999462008476, 0.013861383311450481, -0.03450045362114906, 0.054648157209157944, -0.07921626418828964, 0.09749158471822739, 0.0066735511645674706, -0.07059168815612793, -0.0013286585453897715, -0.019002225250005722, 0.010476043447852135, 0.010581688955426216, -0.04349925369024277, -0.06418030709028244, -0.03584057837724686, 0.07739078998565674, -0.017068784683942795, 0.027435116469860077, -0.08134735375642776, 0.03715316578745842, 0.009534911252558231, -0.04173862934112549, -0.013233325444161892, 0.07120481133460999, 0.05770864337682724, 0.029350727796554565, 0.019361484795808792, -0.011440874077379704, -0.03911810368299484, 0.03278464823961258, 0.011766971088945866, -0.03684626892209053, 0.006806159857660532, 0.003304525511339307, -0.02185213379561901, -0.017242303118109703, 0.005426091141998768, -0.013287339359521866, -0.0028036772273480892, 0.04007059708237648, 0.008431285619735718, -0.011260428465902805, -0.05096699669957161, 0.0106551768258214, 0.00780286593362689, 0.009525580331683159, 0.012253896333277225, 0.003508285852149129, -0.018698224797844887, -0.019311822950839996, 0.01218363456428051, 0.013848572038114071, -0.05732114240527153, 0.032071758061647415, -0.006959493737667799, -0.038808323442935944, -0.035677406936883926, -0.05461178347468376, -0.014444890432059765, 0.01389495562762022, -0.0053757065907120705, -0.015841666609048843, -0.004412212409079075, 0.020911363884806633, 0.026798974722623825, 0.05530618131160736, 0.02455861121416092, -0.0652216449379921, 0.03341016173362732, 0.026096787303686142, 0.03881613537669182, 0.017378302291035652, -0.011241228319704533, -0.014179199002683163, 0.003613070584833622, 0.04680243879556656, -0.038967836648225784, 0.014372479170560837, -0.04355248436331749, -0.008499732241034508, -0.017496587708592415, -0.06346546858549118, 0.02321815863251686, -0.0015543937915936112, 0.04640671983361244, -0.03260156884789467, -0.01885709911584854, -0.004168019630014896, -0.017496058717370033, 0.020285777747631073, -0.0014714227290824056, -0.10971268266439438, 0.05645928904414177, 0.015933450311422348, -0.014246534556150436, 0.024136340245604515, -0.0031978352926671505, 0.0208858884871006, 0.010924426838755608, 0.02434917539358139, -0.03256949037313461, -0.048548322170972824, -0.021097097545862198, -0.03257770091295242, 0.007356301881372929, 0.026864396408200264, 0.022042609751224518, 0.04416218027472496, -0.020478421822190285, -0.04741425812244415, -0.038001567125320435, 0.005179101601243019, -0.000688486616127193, -0.02726025879383087, 0.033787988126277924, -0.0071395691484212875, -0.010145440697669983, 0.016101572662591934, -0.04633104428648949, 0.03657360374927521, 0.004759310744702816, 0.048793211579322815, -0.05310862883925438, 0.017211919650435448, 0.02939715050160885, -0.03787205368280411, 0.024167275056242943, -0.03218566253781319, 0.013875927776098251, -0.002961957361549139, -0.0008448094595223665, 0.018288560211658478, -0.038786277174949646, -0.03522274270653725, -0.006616030354052782, 0.019614048302173615, -0.033833108842372894, 0.016865503042936325, 0.034867070615291595, -0.02682902291417122, 0.015407484956085682, 0.0013281159335747361, 0.04912217706441879, 0.050454165786504745, -0.025675999000668526, -0.0306761022657156, -0.04597070440649986, 0.06617782264947891, -0.0053528170101344585, -0.03215871378779411, 0.009461777284741402, -0.022559329867362976, -0.003521375125274062, 0.027436397969722748, -0.04532443732023239, -0.01997448317706585, -0.006448107305914164, 0.018109025433659554, 0.010051938705146313, -0.07713984698057175, 0.004065604880452156, 0.00021297830971889198, 0.039018385112285614, -0.03189695253968239, 0.03425490856170654, 0.02261456660926342, 0.04916048049926758, -0.04577688127756119, -0.04946206882596016, -0.032685332000255585, 0.028307287022471428, 0.010173341259360313, 0.01376769132912159, -0.011806543916463852, -0.00899566151201725, -0.031761862337589264, 0.015212470665574074, -0.061340268701314926, 0.005094229709357023, 0.06660540401935577, 0.07473576813936234, -0.023742800578475, 0.018203923478722572, 0.027547849342226982, -0.04472004994750023, 0.026699021458625793, -0.029747966676950455, 0.010908499360084534, 0.05781503766775131, 0.046112291514873505, -0.04271647706627846, 0.011688417755067348, 0.008504794910550117, 0.0014364509843289852, -0.014142517931759357, -0.007106563542038202, 0.01575283892452717, 0.029040776193141937, 0.03992323577404022, 0.04771944135427475, -0.0213143453001976, 0.030337121337652206, -0.004899573512375355, 0.005747141316533089, 0.016458993777632713, 0.020787589251995087, -0.0015082827303558588, -0.04885612055659294, 0.04103636369109154, 0.05715520679950714, 0.03667094558477402, -0.001265370985493064, 0.05592462420463562, 0.034641679376363754, 0.010565456934273243, 0.04296181723475456, 0.002999386517331004, -0.018105028197169304, -0.04126319661736488, 0.004229060839861631, 0.0024342196993529797, 0.015308358706533909, 0.038588911294937134, 0.0014944674912840128, -0.01932348497211933, -0.0094029875472188, -0.00038297849823720753, 0.04056474566459656, 0.04268014803528786, 0.013573186472058296, 0.04683711752295494, 0.01751960813999176, 0.04642438143491745, -0.09009549766778946, -0.01174029242247343, -0.011994493193924427, 0.05992314592003822, -0.027914149686694145, 0.027791772037744522, -0.036469534039497375, -0.01957755535840988, 0.043032098561525345, 0.010230336338281631, -0.02038603648543358, 0.15331363677978516, -0.020500104874372482, 0.022592466324567795, 0.02414291724562645, -0.007651006802916527, -0.02662457711994648, -0.023484718054533005, -0.002498077228665352, 0.04428635165095329, -0.0023346792440861464, -0.04435184597969055, -0.015884263440966606, -0.020533064380288124, 0.055094990879297256, 0.046475235372781754, -0.03388260304927826, -0.04449109733104706, -0.005098643712699413, -0.014674283564090729, 0.008060900494456291, 0.01060447283089161, -0.0005199624574743211, -0.03574230894446373, 0.001384047674946487, 0.03570893779397011, -0.10403992235660553, 0.014503855258226395, -0.04740704223513603, -0.03813571110367775, 0.006184389349073172, -0.001151663949713111, -0.0030454054940491915, -0.024960491806268692, 0.031633954495191574, -0.07203292101621628, 0.0034288293682038784, 0.008941157720983028, 0.03922278434038162, -0.03514911234378815, 0.01748480089008808, 0.008612511679530144, 0.0059121958911418915, 0.00116264377720654, -0.007755627855658531, -0.013211408630013466, -0.026478806510567665, -0.017125150188803673, 0.07263755798339844, 0.045156676322221756, -0.002791360253468156, -0.038564518094062805, -0.0073638553731143475, 0.04380183666944504, 0.015882376581430435, 0.0005306515959091485, -0.04330180585384369, -0.005547439679503441, 0.04518603906035423, 0.02990281581878662, 0.03373907133936882, -0.0029111667536199093, -0.026942215859889984, 0.0033956500701606274, 0.016308840364217758, -0.01771649159491062, 0.016464710235595703, 0.022566277533769608, 0.031015245243906975, -0.05515670403838158, -0.054563943296670914, 0.02621000073850155, 0.016084544360637665, 0.0099064651876688, 0.023726413026452065, -0.02437763288617134, 0.049863897264003754, 0.02321949228644371, 0.0417894572019577, 0.008086499758064747, -0.014316504821181297, -0.002212702529504895, -0.007524208631366491, -0.027966300025582314, 0.007268768735229969, 0.008785093203186989, 0.11099213361740112, 0.003349154954776168, -0.000660823832731694, 0.048021458089351654, 0.037501029670238495, 0.004177508410066366, -0.017482023686170578, -0.0491146594285965, -0.035316288471221924, -0.06912341713905334, -0.030409982427954674, 0.014225022867321968, -0.021120449528098106, -0.023148760199546814, -0.0150225218385458, -0.03899071738123894, -0.004396369680762291, 0.04786313697695732, 0.04750565066933632, 0.04155384376645088, 0.007936288602650166, 0.026325082406401634, -0.044072575867176056, 0.04643390327692032, 0.023131223395466805, 0.07760301977396011, -0.02906687557697296, 0.02470426820218563, -0.003881600918248296, 0.041244376450777054, -0.014047387056052685, -0.002875498728826642, -0.024653194472193718, -0.004963852930814028, 0.02728481963276863, 0.0002700687327887863, 0.03726769983768463, 0.04127822443842888, 0.0007271899376064539, 0.01697378233075142, 0.006035936065018177, 0.003769884118810296, 0.0033811810426414013, 0.03950663283467293, 0.008815565146505833, -0.038089703768491745, -0.010162278078496456, 0.03359335660934448, 0.05773891881108284, 0.02450188249349594, -0.020662946626544, -0.02283528260886669, -0.027099499478936195, 0.05328752100467682, -0.019135894253849983, -0.05066514387726784, 0.043672818690538406, 0.01750694401562214, -0.008672541007399559, -0.05493198707699776, 0.014717064797878265, 0.04388539865612984, -0.00928314309567213, 0.011901439167559147, 0.014968134462833405, -0.01019703596830368, -0.007981160655617714, -0.00182853895239532, 0.05772547051310539, -0.008063052780926228, -0.05838359519839287, -0.04085978865623474, 0.057092130184173584, -0.014415708370506763, -0.06359374523162842, -0.030733153223991394, 0.03398583456873894, -0.020548958331346512, -0.001922563649713993, -0.02773054875433445, -0.0007744283066131175, -0.015659593045711517, 0.022321024909615517, -0.010905255563557148, 0.10315907746553421, -0.0017853369936347008, 0.048736508935689926, -0.0028965063393115997, 0.06271741539239883, -0.002890956122428179, -0.027709433808922768, 0.017162183299660683, 0.014106550253927708, -0.06908083707094193, -0.006677982863038778, 0.01761205494403839, -0.04769689589738846, -0.009901685640215874, -0.03178596496582031, 0.012771598063409328, 0.011200211942195892, 0.028242746368050575, -0.0027584233321249485, -0.00447465106844902, -0.050179410725831985, -0.050797946751117706, 0.04186658561229706, -0.05759275332093239, -0.0033611608669161797, 0.02580251544713974, 0.0076530445367097855, -0.012673684395849705, -0.0016471537528559566, 0.01389957033097744, -0.006434290204197168, 0.010009322315454483, -0.004149164073169231, -0.024862848222255707, -0.023208996281027794, 0.015348728746175766, -0.022939754649996758, -0.028059881180524826, 0.008045713417232037, 0.019453462213277817, 0.03529898077249527, -0.06927569955587387, -0.023141268640756607, 0.02937435172498226, -0.008232992142438889, 0.002695094095543027, -0.044043343514204025, -0.019211970269680023, -0.013641106896102428, -0.028868548572063446, -0.0023540141992270947, -0.0827929899096489, -0.016492070630192757, -0.02736659348011017, 0.032729003578424454, 0.015498326160013676, 0.007251686416566372, 0.09025710076093674, -0.006243943236768246, 0.005319866817444563, -0.008392916060984135, -0.023717882111668587, 0.021806981414556503, -0.0003503390762489289, -0.028625715523958206, -0.020950838923454285, 0.002402327489107847, 0.008152465336024761, -0.0017681107856333256, -0.0323256216943264, -0.06633728742599487, 0.008707759901881218, 0.04159043729305267, 0.0099722845479846, 0.06784424185752869, 0.07238780707120895, -0.030825724825263023, -0.04473736509680748, -0.017518511041998863, 0.022606641054153442, 0.011917173862457275, -0.001328782644122839, 0.023620029911398888, 0.04057542607188225, -0.04060909152030945, -0.05634055286645889, -0.021814808249473572, -0.015969794243574142, 0.0047417269088327885, 0.00850542914122343, 0.01736702397465706, -0.021025242283940315, 0.008031895384192467, -0.04415484517812729, -0.019051779061555862, -0.0173643808811903, 0.005339772906154394, -0.017082836478948593, -0.04019836708903313, 0.023723019286990166, 0.027145350351929665, 0.0034576370380818844, -0.009118782356381416, -0.06259075552225113, 0.029632221907377243, -0.012532827444374561, 0.00991602148860693, 0.03860964626073837, -0.0029142280109226704, 0.010111639276146889, -0.0030168606899678707, 0.016871945932507515, 0.029655614867806435, 0.03587319701910019, 0.0007864903891459107, -0.023434264585375786, -0.007485678419470787, 0.016303256154060364, -0.017342716455459595, 0.018951132893562317, -0.046485818922519684, 0.028332898393273354, 0.039862554520368576, 0.03426031023263931, 0.06445874273777008, -0.013005401939153671, -0.0016072476282715797, -0.01418397482484579, -0.000010149122317670844, 0.015765143558382988, 0.016141416504979134, 0.014780142344534397, 0.01589147374033928, -0.0022641115356236696, 0.026843031868338585, 0.0038021779619157314, 0.022045012563467026, -0.029743600636720657, -0.051688190549612045, -0.02594178542494774, 0.050069648772478104, -0.012298556044697762, 0.014840487390756607, -0.01650085859000683, 0.015527211129665375, 0.015517846681177616, -0.012635515071451664, 0.009036709554493427, -0.02879684790968895, 0.029480813071131706, -0.02203722484409809, -0.01039309985935688, -0.03506135568022728, 0.016913115978240967, -0.03125365450978279, 0.06751709431409836, 0.01933673955500126, -0.0238577201962471, -0.026613179594278336, 0.009097074158489704, 0.01324491761624813, -0.0000546978808415588, 0.007924821227788925, -0.04652579128742218, 0.0030391633044928312, -0.01876971684396267, 0.03598899766802788, 0.07888464629650116, -0.05191798508167267, -0.08532053977251053, 0.010882833041250706, -0.0017367883119732141, 0.010213513858616352, -0.00850924663245678, -0.013981904834508896, 0.03442687913775444, -0.09364370256662369, -0.028097139671444893, -0.015558200888335705, 0.045817285776138306, -0.05881408974528313 ]
I. - Pour l'application de l'article 1495 du code général des impôts, la date de l'évaluation s'entend du jour de clôture du procès-verbal des opérations de révision dans la commune. II. - Pour l'appréciation de la consistance il est tenu compte de tous les travaux équipements ou éléments d'équipement existant au jour de l'évaluation. III. - Lorsqu'une propriété ou un local a reçu plusieurs affectations principales chaque fraction est évaluée d'après son affectation particulière. Toutefois, un même élément affecté à plusieurs usages est évalué selon les règles prévues à l'article 1498 du code général des impôts lorsqu'il est utilisé à la fois pour l'exercice d'une activité commerciale ou artisanale et pour un autre usage ou lorsqu'il est utilisé à la fois pour l'exercice d'une profession sans caractère agricole, commercial, artisanal, ou industriel et pour l'habitation. IV. - Lorsqu'une propriété ou un local n'a reçu qu'une affectation principale un même élément utilisé à plusieurs usages est évalué suivant les règles propres à la partie principale de la propriété ou du local.
Code général des impôts, annexe iii
324 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128056
2018-06-30 00:00:00
91d5b7bb477a6dc2b7af2f6c02d63be3203bcabe817c9d1a4b88019dc4fb486a
[ -0.08320429921150208, -0.00041136651998385787, -0.00872410275042057, -0.008646531961858273, -0.02783695049583912, 0.0016067125834524632, -0.06767911463975906, -0.0006608787807635963, 0.047194235026836395, -0.052234187722206116, -0.009928504936397076, -0.007517549209296703, -0.03672485053539276, 0.007967471145093441, -0.03187141567468643, 0.04423074424266815, 0.09096161276102066, 0.030664486810564995, 0.015270871110260487, 0.02085687778890133, 0.05542891472578049, 0.04321099445223808, 0.0024583253543823957, 0.0016559367068111897, 0.030500296503305435, 0.005871395580470562, -0.04106438532471657, -0.08571099489927292, -0.01869206689298153, 0.03221987932920456, -0.05772078037261963, -0.00046548008685931563, 0.037963952869176865, 0.08257172256708145, 0.04098639637231827, -0.06995461136102676, 0.006745038088411093, 0.015827812254428864, -0.04672181233763695, -0.03903304412961006, -0.006836076732724905, -0.004375808406621218, 0.09417778253555298, 0.07506413012742996, 0.024134397506713867, 0.005539806094020605, -0.06530684977769852, 0.08181386440992355, -0.0011989831691607833, 0.011564303189516068, -0.05041689798235893, 0.011782127432525158, 0.026764439418911934, 0.01503677573055029, 0.05047322064638138, 0.05824512243270874, -0.026343543082475662, -0.010501349344849586, 0.1291949450969696, 0.029704594984650612, 0.014874940738081932, -0.0020887095015496016, 0.0077398186549544334, 0.006973471026867628, 0.019882477819919586, -0.03492024168372154, 0.04229174181818962, -0.06059412285685539, 0.15059658885002136, -0.05760260671377182, -0.01919720135629177, 0.011966691352427006, 0.0519564114511013, 0.07142876088619232, 0.006091376766562462, 0.09008438885211945, -0.006783375982195139, 0.03395482152700424, 0.0022262807469815016, 0.032895710319280624, -0.05748666077852249, -0.03495323657989502, 0.030941355973482132, -0.02044500596821308, 0.002422496909275651, -0.01620417647063732, -0.04434066265821457, -0.06701762974262238, -0.04218935966491699, -0.04041871801018715, 0.01418984867632389, 0.04714575037360191, -0.02366974763572216, 0.013398437760770321, -0.008514157496392727, 0.03856771066784859, -0.0448111928999424, -0.02179538644850254, 0.04972054064273834, -0.002757191890850663, -0.014708270318806171, 0.06706494837999344, 0.009423069655895233, 0.022757215425372124, -0.008720527403056622, -0.02782498113811016, 0.00597271416336298, -0.009707115590572357, -0.04173972085118294, -0.020275525748729706, -0.013290275819599628, -0.03529218211770058, -0.01726878061890602, -0.0600709468126297, 0.010137179866433144, 0.03123619221150875, 0.012691253796219826, -0.04901411756873131, -0.050609614700078964, -0.010370169766247272, -0.008973455987870693, -0.0776103064417839, -0.03645925223827362, -0.04561154544353485, -0.107265405356884, -0.03448699042201042, -0.047437380999326706, -0.0187947079539299, -0.062111567705869675, -0.019421212375164032, 0.0745389387011528, -0.004604226443916559, -0.014859561808407307, -0.03219904750585556, -0.030152317136526108, -0.011618860065937042, 0.03157135844230652, 0.012142465449869633, 0.0073133306577801704, 0.028133060783147812, -0.019881054759025574, -0.007259921170771122, -0.021086350083351135, 0.06519558280706406, 0.04234273359179497, 0.008288871496915817, 0.010924253612756729, -0.054483700543642044, 0.031013933941721916, 0.005504998378455639, -0.0148932421579957, 0.03568795323371887, 0.06643563508987427, -0.014972486533224583, 0.013383845798671246, -0.07376417517662048, -0.011430937796831131, 0.028627589344978333, 0.047167420387268066, -0.02819289080798626, 0.013325932435691357, 0.029129844158887863, 0.05344104766845703, 0.02391824498772621, -0.028202056884765625, -0.0031397067941725254, 0.04744252189993858, 0.0022278812248259783, 0.034187883138656616, 0.03120611608028412, -0.019300518557429314, 0.025936389341950417, 0.02537054382264614, -0.0075468807481229305, -0.017529355362057686, -0.09084795415401459, -0.04379753768444061, 0.03311761096119881, -0.04069451615214348, 0.12099877744913101, -0.06476183980703354, -0.04325173422694206, -0.0013453627470880747, 0.01202296745032072, 0.03810866177082062, -0.00011599451681831852, -0.007361298426985741, -0.04900934174656868, 0.012712662108242512, 0.04058357700705528, -0.034534379839897156, 0.016962336376309395, -0.05014790967106819, 0.03255612030625343, 0.026721740141510963, -0.029962239786982536, -0.012607341632246971, 0.032749176025390625, 0.08133754879236221, -0.01912122592329979, 0.01894601806998253, -0.019782353192567825, -0.0399998240172863, 0.041499074548482895, -0.0377274788916111, 0.00472842575982213, -0.0340113528072834, -0.054731205105781555, -0.04825134947896004, -0.047889526933431625, 0.011007274501025677, 0.017804989591240883, 0.021035026758909225, 0.04921473190188408, -0.008377878926694393, -0.016328424215316772, -0.039926186203956604, 0.0008215571288019419, 0.015536930412054062, 0.03273119032382965, 0.017222298309206963, -0.016276584938168526, -0.04965111240744591, -0.0010733036324381828, -0.00010755316179711372, 0.019302237778902054, -0.0353335477411747, 0.05857773870229721, -0.025285523384809494, -0.08832523226737976, 0.009828932583332062, -0.04294508695602417, -0.010974451899528503, 0.04782765731215477, -0.022193001583218575, -0.024508409202098846, 0.0050071957521140575, 0.02560439705848694, 0.010433537885546684, 0.03731035441160202, 0.047650549560785294, -0.03492787107825279, 0.016634006053209305, -0.0022185088600963354, 0.009365636855363846, -0.02709452621638775, -0.03164754807949066, 0.009373284876346588, -0.010017713531851768, 0.048778630793094635, -0.05658649280667305, 0.011144774965941906, -0.023087507113814354, 0.013083561323583126, -0.009773731231689453, -0.06908630579710007, 0.01594310998916626, 0.03453166410326958, -0.0018999614985659719, -0.07131399214267731, 0.005412284284830093, -0.01662788912653923, -0.03785870596766472, 0.008156350813806057, 0.002723722020164132, -0.09260722994804382, 0.03469066694378853, -0.016177678480744362, -0.04470152407884598, 0.036518990993499756, 0.030230684205889702, -0.02286408469080925, -0.005630996078252792, 0.038315895944833755, -0.008785447105765343, -0.03443484753370285, -0.022250507026910782, -0.02350457012653351, 0.024179331958293915, 0.001967261778190732, 0.02596023865044117, -0.045541051775217056, -0.0022813016548752785, -0.014019754715263844, -0.03895735368132591, -0.007187346462160349, -0.02046472765505314, -0.020251115784049034, 0.025116929784417152, 0.03240281715989113, 0.011255680583417416, -0.022367248311638832, -0.047408588230609894, 0.0459371954202652, -0.014813028275966644, 0.015837373211979866, -0.0586555153131485, 0.025196731090545654, 0.012129412032663822, -0.01881868578493595, -0.0030428541358560324, -0.025961710140109062, 0.0438048392534256, -0.016576411202549934, -0.046027831733226776, -0.01568474806845188, 0.00004801978502655402, -0.032297782599925995, 0.0019461839692667127, 0.017470495775341988, -0.02008208818733692, 0.062325891107320786, -0.0032279742881655693, -0.041792742908000946, 0.03407096862792969, -0.0207073837518692, 0.01571725681424141, 0.061156265437603, -0.0027087200433015823, -0.05072024092078209, -0.06747767329216003, 0.08098359405994415, 0.018094077706336975, -0.022403696551918983, 0.006880395580083132, -0.03731488063931465, 0.0363871306180954, 0.04668373242020607, -0.07622440159320831, -0.01714210771024227, 0.004738990217447281, 0.02437274530529976, 0.011995736509561539, -0.03812722861766815, 0.0022591252345591784, 0.004834496416151524, 0.011948352679610252, 0.004624239634722471, 0.018563471734523773, 0.04347052052617073, 0.03225294128060341, -0.005053664557635784, -0.06340610235929489, 0.024125125259160995, 0.06671281158924103, 0.025208663195371628, 0.016604050993919373, 0.026817239820957184, 0.012922043912112713, -0.007910056039690971, -0.050569240003824234, -0.002939780941233039, -0.008725203573703766, 0.08349018543958664, 0.0721680149435997, -0.07607027143239975, 0.0111710699275136, 0.046554092317819595, -0.031814757734537125, 0.06940814852714539, -0.027018196880817413, -0.0026658650022000074, -0.0015561279142275453, 0.0423656664788723, -0.0369134359061718, -0.008915827609598637, 0.011043233796954155, -0.0005158823332749307, -0.02709927409887314, 0.014161595143377781, -0.01646670699119568, 0.03986254706978798, 0.037831276655197144, 0.008030718192458153, -0.008154008537530899, 0.02348751202225685, 0.022743143141269684, 0.01670270599424839, -0.0027546370401978493, -0.011038929224014282, 0.0018458630656823516, -0.0673651248216629, -0.010070723481476307, 0.05032170191407204, 0.017391402274370193, 0.036616865545511246, 0.03669876232743263, 0.01718367263674736, 0.0018559079617261887, 0.035019997507333755, 0.020167062059044838, -0.007055578753352165, 0.014842723496258259, 0.008902667090296745, 0.003454278688877821, 0.006117702461779118, -0.03222500905394554, 0.04953918978571892, -0.025157472118735313, -0.009007801301777363, -0.006203108467161655, -0.0007064641104079783, 0.02172933705151081, -0.0016150797018781304, 0.03076259233057499, 0.014841434545814991, 0.031427282840013504, -0.10419390350580215, 0.00880377646535635, 0.009621911682188511, 0.03661657124757767, -0.004664454143494368, 0.023478804156184196, -0.0045513007789850235, -0.045093607157468796, 0.031608764082193375, 0.0078115263022482395, 0.011736297979950905, 0.14770054817199707, -0.06125624105334282, 0.03397880867123604, 0.008741799741983414, -0.0036145378835499287, -0.0408594124019146, -0.016568781808018684, 0.031237125396728516, 0.0580068938434124, 0.003372891340404749, -0.058062613010406494, -0.0027637926395982504, -0.032445039600133896, 0.0452597551047802, 0.02749551460146904, -0.020686788484454155, -0.027409905567765236, -0.014064664952456951, -0.04000532254576683, 0.0028574089519679546, 0.014072510413825512, 0.009250016883015633, -0.025913972407579422, 0.04335719719529152, 0.013675933703780174, -0.06717052310705185, 0.0036323699168860912, -0.07239917665719986, -0.03022361360490322, -0.017997926101088524, -0.02275053784251213, 0.0317588709294796, -0.05493653193116188, 0.03853213042020798, -0.066653773188591, -0.025387389585375786, 0.023180538788437843, 0.023205697536468506, -0.015290063805878162, 0.026094891130924225, 0.0058124070055782795, -0.0065103680826723576, 0.015445367433130741, 0.010002371855080128, 0.030998950824141502, 0.0008233733242377639, 0.00029845384415239096, 0.034343309700489044, 0.029786109924316406, -0.01401673536747694, -0.04451470822095871, -0.02629728429019451, 0.05087469145655632, -0.016322774812579155, -0.0048828148283064365, -0.011983318254351616, 0.026873767375946045, 0.05180437117815018, -0.002624419517815113, 0.033013563603162766, -0.00867818109691143, 0.017140373587608337, 0.01511677261441946, -0.012751150876283646, -0.030924303457140923, 0.03660684823989868, 0.08418089896440506, 0.0318627804517746, -0.08085078001022339, -0.05313294753432274, 0.03678840026259422, 0.020272064954042435, -0.0008139266865327954, 0.010477444157004356, 0.019031815230846405, 0.027375536039471626, 0.00815830659121275, 0.03582507744431496, 0.026768485084176064, -0.035303935408592224, 0.01131290104240179, -0.010633053258061409, -0.03646250069141388, 0.015133855864405632, -0.024445170536637306, 0.01406947523355484, -0.018640857189893723, 0.047777168452739716, 0.07470494508743286, 0.014821559190750122, 0.0030018952675163746, 0.01974569633603096, -0.03630181774497032, -0.03698374703526497, -0.0287838913500309, -0.04880111664533615, 0.012320172041654587, 0.024967575445771217, 0.0202732365578413, 0.06923335790634155, -0.01820874959230423, -0.0013659031828865409, 0.01298461016267538, 0.025966763496398926, 0.042154088616371155, 0.02758113108575344, 0.04683797433972359, -0.010965169407427311, 0.027921512722969055, 0.00765730906277895, 0.044347092509269714, -0.03471693396568298, -0.00390483601950109, -0.039114147424697876, 0.025331230834126472, 0.01976800709962845, 0.002559213899075985, 0.014440055005252361, 0.05425204709172249, 0.07330680638551712, 0.01634274423122406, 0.044326793402433395, 0.011320562101900578, -0.023643121123313904, 0.016375355422496796, -0.03042667545378208, 0.03803106024861336, -0.0372355580329895, 0.01613614521920681, -0.004276522435247898, -0.020268358290195465, -0.021984703838825226, 0.055995818227529526, 0.036828286945819855, 0.014132469892501831, 0.0021582935005426407, -0.016379011794924736, -0.033188894391059875, 0.03579443693161011, -0.020758528262376785, 0.030733712017536163, 0.012927189469337463, -0.0036119045689702034, -0.04312295466661453, -0.03999308869242668, 0.008109310641884804, 0.03290491923689842, 0.0012004267191514373, -0.0041148909367620945, -0.02418525516986847, 0.05189760774374008, 0.020567307248711586, -0.015503793954849243, -0.035064488649368286, 0.01839515008032322, -0.030104828998446465, -0.013841541483998299, -0.0004997554351575673, -0.003123390255495906, -0.032491087913513184, -0.04203655198216438, -0.022347930818796158, -0.02593928948044777, -0.05120481923222542, -0.043740179389715195, 0.023157646879553795, -0.034759603440761566, -0.013816497288644314, -0.0438818596303463, 0.08545030653476715, -0.003339979564771056, 0.05958917364478111, 0.013476845808327198, 0.059105370193719864, 0.01005539670586586, 0.00015841457934584469, -0.020494569092988968, 0.029843727126717567, -0.0035565849393606186, 0.023970454931259155, -0.013528035022318363, -0.06320071965456009, 0.008399765938520432, -0.0148784089833498, 0.04154707491397858, 0.04166511446237564, 0.038369644433259964, 0.044084493070840836, 0.0092154610902071, -0.06394713371992111, -0.049566879868507385, 0.009704429656267166, -0.029712233692407608, -0.0008711549453437328, 0.052468545734882355, 0.021426672115921974, -0.0424475222826004, 0.021296925842761993, -0.0006672529852949083, 0.014585217460989952, 0.020017415285110474, -0.024487128481268883, -0.03666375204920769, 0.04137803614139557, -0.003479698207229376, -0.026725172996520996, -0.04639017581939697, 0.016571875661611557, 0.0011047819862142205, -0.0043923803605139256, -0.06896674633026123, -0.036419790238142014, -0.000012697825695795473, -0.015532002784311771, 0.02563050016760826, -0.02793499268591404, -0.057057105004787445, -0.043443333357572556, -0.049656134098768234, -0.03793102130293846, -0.020625604316592216, -0.008164400234818459, -0.025851961225271225, 0.07256540656089783, -0.006337231025099754, 0.03349436819553375, 0.05344083532691002, 0.05574844777584076, 0.012251016683876514, -0.018889542669057846, -0.0067482697777450085, 0.02040827088057995, 0.01253855787217617, -0.013355781324207783, 0.021496955305337906, 0.027500081807374954, 0.011868596076965332, -0.013622188940644264, 0.023231634870171547, -0.014159542508423328, -0.009719493798911572, 0.004918931983411312, 0.02169201709330082, 0.0536971315741539, 0.0745893269777298, -0.0073067545890808105, -0.046578869223594666, 0.03422318026423454, 0.0028288308531045914, -0.00023090829199645668, -0.06643107533454895, 0.02458152361214161, 0.01738584041595459, -0.012730532325804234, -0.007650356739759445, -0.013705503195524216, -0.011936239898204803, 0.021224604919552803, 0.0067447940818965435, -0.009874488227069378, -0.02146134339272976, 0.07885460555553436, -0.049351781606674194, -0.018783025443553925, 0.01733643002808094, 0.014171124435961246, 0.006127213127911091, -0.0036636514123529196, -0.06475112587213516, 0.008121912367641926, -0.017506929114460945, 0.020927784964442253, 0.00804042350500822, 0.06822218745946884, -0.0005176215781830251, 0.022349292412400246, 0.023800678551197052, -0.003790603019297123, 0.02735690213739872, 0.021632879972457886, 0.03212270513176918, 0.011316834948956966, 0.060229524970054626, 0.02724442258477211, -0.006843152921646833, 0.01186381932348013, 0.028639694675803185, -0.009028315544128418, 0.041012734174728394, -0.016061369329690933, 0.04056164249777794, 0.03494555875658989, -0.021223079413175583, 0.09123560786247253, -0.02699732780456543, 0.028562376275658607, -0.005866890773177147, -0.002760272938758135, -0.05083245411515236, -0.01588818058371544, 0.03373825550079346, 0.026134630665183067, -0.014385230839252472, 0.027873709797859192, -0.006944029126316309, 0.017842918634414673, -0.04334960877895355, -0.01480594091117382, -0.019872957840561867, 0.05379059910774231, 0.0009810792980715632, 0.06175047159194946, 0.03311779722571373, -0.019104350358247757, -0.001620640279725194, 0.041745539754629135, 0.01562606170773506, -0.05788019672036171, 0.045486465096473694, 0.052126526832580566, -0.03502245992422104, -0.048055507242679596, -0.015391998924314976, -0.01143217645585537, 0.023571552708745003, 0.04332929849624634, -0.05895401909947395, -0.054576773196458817, -0.027830161154270172, -0.01742783933877945, -0.005578413140028715, 0.02037973701953888, -0.03371686488389969, 0.004443456418812275, -0.03752438351511955, -0.0035640238784253597, 0.037013210356235504, -0.007769213989377022, -0.06980526447296143, 0.004597703460603952, -0.03156366944313049, -0.006477201357483864, 0.011905022896826267, -0.026943042874336243, 0.07511358708143234, -0.061728693544864655, -0.024591047316789627, 0.029128603637218475, -0.0009684116230346262, -0.016213156282901764 ]
I. - Sous réserve des dispositions du 1 du III de l'article 1496 du code général des impôts, les actes de location à retenir pour l'évaluation des propriétés ou fractions de propriétés mentionnées au I de l'article 1498 ainsi qu'aux articles 324 D à 324 Y s'entendent des baux écrits ou locations verbales en cours à la date de référence et conclus librement à des conditions de prix normales. II. - Le prix du loyer stipulé dans le bail écrit ou la location verbale est modifié en tant que de besoin pour tenir compte : D'une part en diminution de la fraction de valeur locative afférente à des éléments non imposables à la taxe foncière des propriétés bâties et compris dans la location des charges incombant normalement au locataire et supportées par le propriétaire ainsi que des dépenses diverses payées par ce dernier lorsqu'elles sont la contrepartie de prestations fournies aux occupants ; D'autre part en augmentation des dépenses qui incombent normalement au propriétaire et sont supportées par le locataire ainsi que de la plus-value résultant des travaux d'amélioration effectués par ce dernier.
Code général des impôts, annexe iii
324 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128046
2018-06-30 00:00:00
1eeabe26c28731081a5fe8c16f37ad4822e323b71c6f9beb0a6f66a27246fabc
[ -0.11788572371006012, 0.003422023728489876, -0.00258257077075541, -0.0003362754359841347, -0.040943797677755356, -0.028990332037210464, -0.05201593041419983, 0.03987089544534683, 0.039222393184900284, -0.0840667188167572, -0.026315685361623764, 0.01697288453578949, -0.08858659863471985, 0.0019455301808193326, -0.04051606357097626, 0.06396498531103134, 0.0071462965570390224, 0.03497599437832832, 0.015182922594249249, -0.019832588732242584, 0.06160309165716171, -0.005087999626994133, -0.041288070380687714, 0.033283207565546036, -0.04680843651294708, 0.12670829892158508, -0.0013709458289667964, -0.06507357954978943, 0.00461713969707489, 0.00861777737736702, -0.0022565964609384537, -0.0030797377694398165, 0.010410813614726067, 0.05603663995862007, 0.06951639801263809, -0.021817991510033607, -0.05111221596598625, 0.05451066419482231, 0.028875095769762993, -0.0110975606366992, 0.056510988622903824, 0.030066629871726036, 0.0704251229763031, 0.04006912186741829, -0.005543219856917858, -0.0015012535732239485, 0.0006240515504032373, 0.0897025391459465, -0.007396151777356863, 0.026764830574393272, 0.01196068525314331, 0.05891993269324303, 0.04823607951402664, -0.02333931252360344, -0.0026624787133187056, 0.04998498037457466, -0.05271776393055916, 0.02664082683622837, 0.14672477543354034, -0.011930233798921108, -0.00991752464324236, -0.001694372622296214, -0.017309105023741722, 0.012187912128865719, 0.04206346720457077, -0.04537809267640114, -0.015459106303751469, -0.033757537603378296, 0.12783817946910858, -0.04166684299707413, -0.007624941412359476, 0.029568923637270927, 0.08457610011100769, 0.07815247029066086, 0.06149614229798317, 0.07347093522548676, -0.013903620652854443, -0.0010694162920117378, 0.0017763548530638218, 0.0374549925327301, -0.0334034264087677, -0.047163669019937515, 0.04632512480020523, 0.012046328745782375, -0.02832750789821148, -0.01568838395178318, -0.07315804809331894, -0.0316762700676918, -0.03278737887740135, 0.037430718541145325, -0.030317822471261024, 0.029530249536037445, -0.014016237109899521, 0.020573781803250313, -0.006455053575336933, 0.0363139845430851, -0.021042628213763237, 0.0005982849979773164, 0.07234741002321243, 0.045534584671258926, 0.03954203426837921, 0.0835687667131424, -0.01746402494609356, 0.006345334928482771, 0.02494801953434944, -0.012335466220974922, 0.029474521055817604, -0.01970437914133072, -0.048106785863637924, 0.041255149990320206, -0.025576837360858917, -0.019101083278656006, -0.025273999199271202, -0.02027943544089794, 0.00889598485082388, 0.04033295065164566, 0.02420463226735592, -0.05275349318981171, 0.04510192945599556, 0.0011208035284653306, 0.00602022185921669, -0.015307702124118805, -0.013304205611348152, 0.03377711400389671, -0.07327951490879059, -0.03558923304080963, -0.0025283622089773417, -0.004180281423032284, -0.0032230184879153967, -0.03270452469587326, 0.06699836999177933, 0.024588637053966522, -0.04360952228307724, -0.03801959007978439, -0.025334730744361877, -0.023833036422729492, 0.06171638146042824, -0.009556623175740242, -0.00307103106752038, 0.060317590832710266, -0.0633266344666481, 0.0024022390134632587, -0.029269296675920486, 0.04527665674686432, 0.027969662100076675, 0.0007790984236635268, 0.01751670613884926, -0.04678191617131233, 0.032786350697278976, 0.006702702958136797, -0.06097446754574776, 0.014370997436344624, 0.01759703829884529, -0.04723155498504639, 0.01868901401758194, -0.028131775557994843, -0.021353930234909058, 0.038724739104509354, -0.001885401550680399, -0.03416787460446358, 0.0331479012966156, 0.07213862985372543, 0.016790887340903282, -0.022396085783839226, 0.009796378202736378, -0.03448834270238876, 0.007979451678693295, -0.01264308299869299, -0.022443702444434166, 0.029108833521604538, -0.059585120528936386, 0.021785326302051544, 0.021444549784064293, -0.0026017255149781704, -0.004922711756080389, -0.02623041532933712, -0.05008935555815697, -0.012337824329733849, -0.04962477460503578, 0.05965130031108856, -0.028554828837513924, -0.08104344457387924, -0.03949496150016785, -0.005469124764204025, 0.037057168781757355, -0.00019951457215938717, 0.038412466645240784, -0.03425975516438484, 0.0012959211599081755, -0.019251160323619843, -0.03305305540561676, 0.00995370838791132, -0.06154526397585869, 0.03748604282736778, 0.06790511310100555, -0.04179581627249718, -0.06478259712457657, 0.0271128062158823, 0.028021808713674545, -0.02226659096777439, -0.01241968758404255, 0.006422500126063824, -0.03602167218923569, 0.04630959406495094, 0.04162359610199928, -0.01815267652273178, -0.010476247407495975, 0.003936361987143755, -0.07832184433937073, -0.06636479496955872, 0.022546080872416496, -0.0359283946454525, 0.017511308193206787, 0.006402016617357731, 0.0014383277157321572, -0.013841504231095314, -0.022984148934483528, -0.02014315128326416, -0.012912627309560776, -0.01685575768351555, -0.012397559359669685, -0.0036073296796530485, -0.007152677513659, -0.037172820419073105, 0.007257137447595596, 0.033333711326122284, -0.029500072821974754, 0.019315889105200768, -0.04057907685637474, -0.0801430344581604, 0.012888302095234394, 0.007803392130881548, -0.0047035315074026585, 0.0074639832600951195, -0.004191095940768719, -0.002692774636670947, 0.022372804582118988, -0.003910936415195465, -0.024517850950360298, -0.00006159197073429823, 0.05124865099787712, 0.021857570856809616, 0.06141892075538635, -0.014145619235932827, 0.04273795709013939, -0.036106739193201065, -0.003333025611937046, -0.025238793343305588, -0.03843254968523979, 0.07146488130092621, -0.0207600686699152, 0.0016941658686846495, -0.021849151700735092, 0.007776620332151651, -0.07327458262443542, -0.03744886443018913, 0.021993782371282578, 0.014547922648489475, 0.03596587851643562, -0.015319308266043663, 0.010828744620084763, -0.007268813438713551, -0.003991293720901012, 0.055378444492816925, 0.029947273433208466, -0.08449704945087433, 0.05370080843567848, -0.004796991590410471, -0.02709256485104561, -0.029599346220493317, -0.03439820557832718, 0.0314330980181694, -0.010550367645919323, 0.0726565569639206, -0.018449347466230392, 0.013003315776586533, -0.059349555522203445, -0.019014401361346245, 0.002428971463814378, 0.014423721469938755, 0.028713706880807877, -0.003947690594941378, 0.018031815066933632, -0.014117992483079433, -0.01181120052933693, 0.04013753682374954, -0.009476841427385807, -0.001559457741677761, 0.004913635086268187, 0.029302353039383888, 0.004824716132134199, 0.0038156271912157536, -0.039787791669368744, 0.0876540094614029, 0.008084745146334171, -0.018633365631103516, -0.03970113769173622, 0.07652044296264648, 0.005362331867218018, -0.03410154581069946, -0.026655135676264763, 0.0041783531196415424, 0.000765379867516458, -0.05339393764734268, -0.030812421813607216, 0.014127830043435097, 0.01818522997200489, -0.02842932939529419, -0.05098649486899376, 0.01753668673336506, -0.03386836498975754, 0.0357758067548275, -0.003093939507380128, -0.007530060596764088, 0.02652311883866787, -0.006041830405592918, 0.038656771183013916, 0.058384720236063004, -0.06059805303812027, -0.041934262961149216, -0.010868160985410213, 0.0536067895591259, 0.006604483351111412, -0.018318520858883858, 0.007955760695040226, -0.02532380446791649, -0.0005911426851525903, 0.03226318955421448, -0.06729107350111008, -0.020853238180279732, -0.012216653674840927, 0.03597434610128403, 0.030240723863244057, -0.050077736377716064, -0.012607951648533344, -0.01927896961569786, 0.0016014991560950875, -0.01511983759701252, 0.006292914971709251, 0.023774489760398865, 0.03286855295300484, -0.0134049691259861, -0.04720430076122284, 0.008733462542295456, 0.05847000703215599, 0.008031925186514854, -0.028668660670518875, -0.0023665919434279203, -0.00045677690650336444, -0.017450131475925446, 0.0037637175992131233, -0.017069993540644646, 0.005321707110852003, 0.1064007580280304, 0.05717674270272255, -0.03883016109466553, -0.019628314301371574, 0.005664445459842682, 0.0061534084379673, 0.04243070259690285, -0.013590740039944649, -0.0220817681401968, 0.00014080092660151422, 0.011006769724190235, 0.017497839406132698, -0.05321328714489937, -0.0009240115759894252, 0.00872798915952444, -0.012829112820327282, 0.004617352969944477, 0.00011320736666675657, -0.04147782921791077, 0.04411149397492409, 0.04203682020306587, -0.01876792125403881, 0.017880378291010857, 0.024169575423002243, 0.021299542859196663, 0.02902105823159218, 0.05257503315806389, 0.0012284379918128252, -0.05884859710931778, -0.010449443943798542, 0.018013201653957367, 0.03737623989582062, 0.01508327666670084, 0.011380769312381744, 0.01075643952935934, 0.00010582248796708882, 0.047767482697963715, 0.02591145969927311, -0.020167948678135872, 0.009308717213571072, 0.03235258534550667, -0.015009988099336624, -0.016264617443084717, 0.0035141021944582462, 0.043863166123628616, -0.008954094722867012, 0.033005088567733765, -0.025726761668920517, 0.003041910007596016, 0.08106532692909241, 0.007116288412362337, 0.05490745231509209, 0.02956928312778473, -0.01007978618144989, -0.07365836948156357, -0.03995196893811226, 0.011689597740769386, 0.07587653398513794, 0.009254852309823036, -0.012578804977238178, -0.08410072326660156, -0.053223419934511185, 0.0167828481644392, 0.004341959487646818, -0.0041438015177845955, 0.13967187702655792, 0.022098975256085396, 0.03603759780526161, -0.01921224221587181, -0.0021065641194581985, -0.05908282473683357, -0.024087540805339813, -0.03589465096592903, 0.04875202849507332, 0.034871600568294525, -0.05222267657518387, -0.03808922693133354, -0.006135276984423399, 0.06407870352268219, 0.021166080608963966, -0.048782870173454285, -0.04631907865405083, -0.03594661504030228, -0.030385611578822136, 0.015200084075331688, 0.009917556308209896, -0.008249330334365368, -0.026860203593969345, -0.012505952268838882, 0.02124118059873581, -0.10074400156736374, 0.012599099427461624, -0.04001694545149803, -0.02213590405881405, 0.012384584173560143, 0.011672748252749443, 0.04038560017943382, -0.05089784413576126, 0.01608394831418991, -0.041967496275901794, -0.032044943422079086, 0.06726430356502533, 0.0008732510614208877, -0.020138582214713097, 0.014446794055402279, -0.0013755090767517686, -0.021161431446671486, -0.02130058966577053, 0.0016988691641017795, 0.03710797429084778, 0.016418946906924248, -0.030110372230410576, 0.028784768655896187, 0.010388610884547234, -0.015241052955389023, -0.01898893341422081, -0.029579687863588333, 0.01098837424069643, 0.03351423516869545, -0.005314437672495842, -0.030171025544404984, -0.02697468362748623, 0.048479847609996796, 0.00492877746000886, -0.008201773278415203, 0.02855822630226612, 0.024699857458472252, -0.017015276476740837, 0.03505174443125725, 0.028081221505999565, 0.01390885841101408, 0.0427747443318367, 0.01204750593751669, -0.04968748986721039, -0.03461454063653946, 0.0415026880800724, -0.044095344841480255, -0.016844522207975388, -0.031312309205532074, -0.000625682296231389, 0.04406891390681267, 0.001642937189899385, 0.08958927541971207, 0.017104752361774445, -0.043700773268938065, -0.009513051249086857, -0.013166875578463078, -0.044294942170381546, -0.001277302042581141, -0.018733033910393715, 0.04606068134307861, -0.002023753710091114, 0.0056868488900363445, 0.06606018543243408, 0.05123326554894447, 0.008360078558325768, 0.012213228270411491, 0.0009621919016353786, -0.01090285275131464, -0.05683974549174309, -0.028444577008485794, 0.01794908009469509, -0.005360802635550499, -0.025708649307489395, 0.042569562792778015, -0.0035649710334837437, 0.02317468822002411, 0.06366363912820816, -0.024582194164395332, 0.0566738024353981, 0.020599186420440674, 0.00036869634641334414, -0.061640650033950806, 0.03478575870394707, 0.040956996381282806, 0.05509404465556145, 0.02698323503136635, -0.005641226191073656, 0.019234778359532356, 0.02081739902496338, -0.011785292066633701, -0.022171828895807266, -0.008297049440443516, 0.017635641619563103, 0.10369425266981125, 0.02089158073067665, 0.026344455778598785, -0.002891728887334466, 0.013079543597996235, 0.00504737114533782, -0.0456327460706234, 0.002020376268774271, 0.016026664525270462, 0.009064754471182823, 0.008066199719905853, -0.03624136000871658, -0.011795179918408394, -0.0023123491555452347, 0.04115445166826248, 0.026820622384548187, -0.024674877524375916, -0.016118066385388374, -0.023343563079833984, -0.014455103315412998, -0.0029740282334387302, -0.0017230045050382614, 0.023389676585793495, 0.0013058447511866689, 0.008290020748972893, -0.03143332898616791, -0.007183062378317118, 0.036073699593544006, 0.026991944760084152, -0.03787563368678093, 0.010647549293935299, -0.025569060817360878, -0.021805543452501297, -0.012611092068254948, 0.04444460943341255, 0.0037027481012046337, -0.005999383982270956, -0.01592184044420719, -0.00015362350677605718, -0.008202815428376198, -0.046497050672769547, -0.04261384904384613, -0.014080226421356201, -0.015701794996857643, -0.0030747530981898308, -0.07189056277275085, 0.021942712366580963, -0.02662709355354309, 0.0019035162404179573, -0.04681181162595749, 0.047503601759672165, -0.00005827562199556269, -0.013055852614343166, -0.02204723097383976, 0.04657634347677231, 0.014522277750074863, -0.033088114112615585, 0.010041847825050354, 0.003911993466317654, -0.0012891279766336083, 0.02173498645424843, 0.007518090773373842, -0.04040279611945152, -0.004597713705152273, -0.0235596876591444, 0.030553586781024933, 0.04465772956609726, 0.03362862393260002, -0.013236352242529392, 0.014962250366806984, -0.015347994863986969, -0.04067864641547203, 0.0743628442287445, -0.036523208022117615, -0.0557887889444828, 0.01332294661551714, 0.017594823613762856, -0.022184455767273903, 0.011962685734033585, 0.039256978780031204, -0.049013301730155945, 0.04207942634820938, -0.026558391749858856, -0.028506889939308167, 0.10077188163995743, -0.008941415697336197, 0.028911584988236427, -0.07471676915884018, -0.002394429175183177, -0.025894399732351303, -0.018978985026478767, -0.035193171352148056, -0.032450299710035324, -0.024643966928124428, -0.032375406473875046, 0.010435570031404495, -0.029960522428154945, -0.0620599128305912, -0.006811560597270727, -0.04593023285269737, -0.020409712567925453, -0.009095207788050175, -0.06531024724245071, -0.039270736277103424, 0.0033693101722747087, 0.02031603269279003, 0.004878649488091469, 0.10298849642276764, 0.025683656334877014, 0.012959180399775505, -0.0024932227097451687, -0.015771616250276566, 0.018937963992357254, 0.01226877886801958, 0.001250121626071632, 0.003007782157510519, 0.00445440411567688, 0.013612324371933937, 0.013286876492202282, -0.008946276269853115, -0.030858900398015976, 0.002950986148789525, 0.01825936697423458, 0.03518148511648178, 0.007949860766530037, 0.04271912947297096, -0.052165061235427856, -0.04252902790904045, -0.019034691154956818, 0.004810817074030638, 0.04387866333127022, 0.014646816067397594, 0.005231623537838459, 0.00003134092185064219, -0.03784603625535965, 0.013114538975059986, -0.007827142253518105, 0.01099341083317995, -0.041623957455158234, 0.022058242931962013, -0.009955005720257759, -0.024626506492495537, 0.07601965963840485, -0.03907027468085289, 0.002724639605730772, 0.024875277653336525, 0.003808498615399003, -0.03740479052066803, -0.05229689180850983, 0.013981454074382782, 0.01664775051176548, 0.024149920791387558, 0.0006671733572147787, -0.010312862694263458, 0.06576099246740341, -0.001251166220754385, -0.004090420436114073, 0.0172899067401886, -0.011438652873039246, 0.024637065827846527, 0.07175012677907944, 0.02137579210102558, 0.026327919214963913, 0.053218774497509, 0.021254925057291985, -0.049004364758729935, -0.02111056260764599, 0.012205402366816998, -0.0023242244496941566, 0.03201321139931679, -0.003308970481157303, 0.01924535445868969, -0.00038975541247054935, -0.015992458909749985, 0.09931664168834686, 0.01166475098580122, -0.001740027335472405, -0.025850361213088036, 0.027972662821412086, -0.011594115756452084, 0.04926435276865959, -0.00633707270026207, 0.03123084083199501, 0.02522227354347706, 0.016062509268522263, 0.01542001310735941, 0.01882116310298443, -0.06910920143127441, 0.0013066761894151568, -0.0402069091796875, 0.0716087743639946, -0.02614838071167469, -0.010571951046586037, -0.05786321312189102, 0.02714589238166809, -0.021650299429893494, 0.02088475041091442, 0.024550126865506172, -0.03991580381989479, 0.057609159499406815, -0.038934994488954544, -0.014261485077440739, -0.03010719269514084, 0.02961847186088562, -0.027429670095443726, 0.035129450261592865, 0.048688359558582306, 0.022172095254063606, -0.019907686859369278, -0.01825767569243908, -0.010667262598872185, -0.06855209171772003, 0.05063837394118309, -0.035689935088157654, 0.009367778897285461, -0.01619565300643444, 0.09580159187316895, 0.02394057624042034, 0.015903953462839127, 0.004107357002794743, 0.04710228741168976, -0.06986866891384125, 0.0006915366393513978, 0.02789708785712719, -0.0615854449570179, 0.07930810004472733, -0.016633734107017517, -0.0150526724755764, -0.03338406980037689, -0.009108422324061394, -0.008373966440558434 ]
I. - Dans une propriété affectée à l'habitation et normalement destinée à une utilisation distincte on distingue : La maison ; Les dépendances bâties ; Les dépendances non bâties. II. - La maison qui constitue la partie principale s'entend de l'ensemble des éléments situés à l'intérieur des gros murs du corps de bâtiment principal ou qui s'y trouvent reliés par une communication intérieure. III. - Les dépendances bâties sont des constructions accessoires au bâtiment principal, sans communication intérieure avec celui-ci. IV. - Les dépendances non bâties comprennent les cours, passages et, en général, tous les terrains formant une dépendance indispensable et immédiate des constructions et servant à celles-ci de voies d'accès ou de dégagement.
Code général des impôts, annexe iii
324 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128041
2018-06-30 00:00:00
d6e2987613706ed8f538636779fdf4f17c52214826b14dee77a35aaf4ba6a1ae
[ -0.10962044447660446, -0.03152689337730408, -0.02452242374420166, 0.03919431194663048, -0.04401988163590431, -0.023657578974962234, -0.057263050228357315, -0.0073192911222577095, 0.07891988009214401, -0.056523390114307404, 0.02729879878461361, -0.057864245027303696, -0.07080952078104019, 0.0009166777599602938, -0.01623062789440155, 0.039560217410326004, 0.08828318864107132, 0.019785938784480095, -0.012429590336978436, 0.032762665301561356, 0.11280636489391327, 0.04900701344013214, -0.017704062163829803, 0.002201690571382642, -0.003971034660935402, 0.06129788979887962, 0.03276129066944122, -0.02508562244474888, -0.021740512922406197, 0.07684213668107986, -0.019430428743362427, 0.02193724364042282, 0.0430484376847744, 0.09335723519325256, 0.0650915801525116, -0.05489311367273331, 0.009709905833005905, 0.005027263890951872, 0.016179246827960014, -0.04984593763947487, -0.056064534932374954, 0.05056401714682579, -0.008399111218750477, 0.002385719446465373, 0.022898728027939796, -0.06599064916372299, -0.038630757480859756, 0.032864950597286224, -0.0022205437999218702, 0.01996699534356594, -0.015429718419909477, 0.026464655995368958, 0.019850732758641243, 0.029913216829299927, 0.016926942393183708, 0.0461403988301754, -0.12424629926681519, 0.02003355696797371, 0.05957789719104767, -0.015034048818051815, -0.02508259005844593, -0.0033683229703456163, -0.008333567529916763, -0.06983891129493713, 0.012033325619995594, -0.07516566663980484, 0.03310892730951309, -0.04419029504060745, 0.10960204899311066, -0.0004442109202500433, -0.05158000811934471, 0.018390562385320663, 0.031802948564291, -0.002893740776926279, -0.002102662343531847, 0.04323878884315491, 0.007520975079387426, -0.03789469227194786, -0.0033920167479664087, 0.02077183686196804, 0.000583839020691812, -0.056004542857408524, 0.044355105608701706, 0.0129849249497056, 0.006459919270128012, -0.021133020520210266, 0.015816975384950638, -0.07939630001783371, -0.012456422671675682, 0.012837996706366539, -0.01637193374335766, -0.027861716225743294, 0.01996757462620735, 0.06396259367465973, 0.013326672837138176, 0.030374985188245773, -0.033629875630140305, -0.023516125977039337, 0.07621055841445923, 0.03939398005604744, 0.0019413174595683813, 0.0367455892264843, 0.028065497055649757, -0.00282884668558836, 0.08357778936624527, -0.09591171145439148, 0.003151506884023547, 0.009725943207740784, -0.08901213854551315, -0.011829410679638386, -0.027266496792435646, -0.04361956939101219, -0.028658829629421234, -0.007422992028295994, -0.018516674637794495, 0.07096739858388901, 0.020545290783047676, -0.05949903279542923, 0.037888359278440475, 0.02454320527613163, -0.017030959948897362, -0.02558005601167679, -0.003925575874745846, 0.00659922556951642, -0.05011650174856186, -0.055100344121456146, 0.022729642689228058, 0.0039842198602855206, -0.05204472318291664, -0.021473465487360954, -0.007861868478357792, 0.013359448872506618, 0.02378470078110695, -0.05164269730448723, -0.00930569414049387, -0.013503381982445717, 0.011811391450464725, 0.01650194264948368, -0.009687082841992378, 0.009160786867141724, -0.07657723873853683, 0.019065480679273605, -0.05571858957409859, 0.03146118298172951, 0.015276036225259304, 0.0670710876584053, -0.004751733969897032, -0.049496375024318695, 0.047413114458322525, -0.020853521302342415, -0.0001686394534772262, 0.02322693169116974, 0.05993656441569328, -0.023452378809452057, 0.009079400449991226, -0.03647337481379509, -0.009511595591902733, 0.03828468918800354, 0.013174650259315968, -0.03665417432785034, 0.05401802435517311, -0.010894723236560822, 0.07013887912034988, -0.02641027793288231, -0.007227560505270958, -0.0488385409116745, -0.01031363196671009, -0.004180163610726595, 0.0047753918915987015, 0.028416600078344345, -0.09202717244625092, -0.01438272837549448, -0.002021252643316984, 0.0018561688484624028, -0.009234135039150715, -0.01619700714945793, -0.04353216290473938, 0.01849438063800335, -0.056765493005514145, 0.05420287698507309, 0.03731102496385574, -0.02770618349313736, 0.008304082788527012, 0.024499379098415375, 0.035584233701229095, 0.0030193652492016554, -0.02418030984699726, -0.07033903896808624, -0.02248438261449337, 0.013216732069849968, -0.01708376780152321, 0.02502455934882164, -0.06964132934808731, 0.010983834974467754, 0.00785015244036913, -0.04044395312666893, 0.0336138978600502, -0.027395494282245636, 0.060115665197372437, 0.03470281884074211, 0.05740990489721298, 0.011651773937046528, -0.044271983206272125, 0.011381400749087334, 0.0012388213071972132, -0.04034710302948952, -0.014314004220068455, -0.03820423409342766, -0.06505902111530304, -0.012801914475858212, 0.02522505633533001, 0.023127729073166847, 0.019597873091697693, 0.04511832818388939, -0.030978241935372353, 0.0086638443171978, -0.06507671624422073, -0.0017597913974896073, 0.044190794229507446, -0.01089409925043583, 0.01115790568292141, -0.007527452427893877, -0.015500601381063461, -0.015261722728610039, 0.04485249146819115, 0.015731804072856903, -0.014571404084563255, 0.017117056995630264, -0.003363862168043852, -0.06317401677370071, 0.027024883776903152, -0.0686340183019638, 0.009025094099342823, 0.010085360147058964, -0.0019002819899469614, 0.028531115502119064, 0.008974202908575535, 0.02551080286502838, -0.028791192919015884, 0.01821371726691723, 0.022129341959953308, -0.072726309299469, 0.04080073907971382, -0.010065991431474686, 0.0501970499753952, -0.0573914535343647, -0.0005605951882898808, -0.01310823392122984, -0.002944303909316659, 0.0682855099439621, -0.025942005217075348, 0.03522180765867233, -0.056107331067323685, 0.0014857007190585136, -0.006595573388040066, -0.05846612527966499, 0.023935699835419655, 0.02845543436706066, 0.037715137004852295, -0.09665391594171524, -0.017664948478341103, -0.0143640898168087, -0.0408560149371624, -0.007774036843329668, 0.01993105746805668, -0.11231544613838196, 0.058857813477516174, -0.02761518582701683, -0.02236306294798851, -0.03933189436793327, 0.017355002462863922, 0.02086149901151657, -0.03356818109750748, 0.043780382722616196, -0.028361570090055466, -0.07505637407302856, -0.023489361628890038, -0.020803874358534813, 0.03767365217208862, -0.026004936546087265, 0.04191990941762924, 0.04362435266375542, -0.07776890695095062, 0.01737378165125847, -0.03788379952311516, 0.03279237076640129, 0.034530360251665115, -0.024153148755431175, -0.043306611478328705, 0.042254701256752014, -0.016884546726942062, -0.026823997497558594, 0.012650279328227043, 0.08073638379573822, -0.00937861017882824, 0.015767954289913177, 0.007899830117821693, -0.011420421302318573, 0.021913642063736916, -0.03693048655986786, 0.0488596148788929, -0.014839238487184048, 0.07001877576112747, -0.004682291764765978, -0.028703613206744194, 0.012093590572476387, -0.05529128015041351, -0.06276372820138931, -0.008007537573575974, 0.03652142360806465, -0.016579093411564827, 0.04957599192857742, 0.02233024872839451, -0.021545231342315674, -0.008973316289484501, -0.023986980319023132, 0.046450600028038025, 0.05078376084566116, -0.0006372003699652851, -0.024543896317481995, -0.0010252187494188547, 0.07905647903680801, 0.012721928767859936, -0.03089281916618347, -0.005135261453688145, -0.032510969787836075, -0.026372261345386505, 0.019870420917868614, -0.02855946496129036, 0.015635620802640915, 0.019679078832268715, 0.018193962052464485, 0.035699665546417236, -0.043142180889844894, -0.011964329518377781, -0.01812022365629673, 0.027082031592726707, -0.044357892125844955, 0.014558401890099049, 0.02031487040221691, 0.012142722494900227, -0.04849685728549957, -0.05369194597005844, 0.006995216477662325, 0.0798339992761612, -0.02356007508933544, -0.0157193411141634, -0.011512125842273235, -0.0008849464938975871, -0.027873445302248, 0.01373678632080555, 0.023156939074397087, 0.03133163973689079, 0.0374547503888607, 0.07224563509225845, -0.040609266608953476, 0.0019155448535457253, 0.07085239887237549, -0.03503195196390152, -0.02072807215154171, -0.0326063297688961, -0.016443001106381416, -0.026470724493265152, -0.00019946474640164524, -0.048505596816539764, 0.019265983253717422, -0.024896712973713875, -0.001952450373210013, -0.0074636018835008144, 0.012560692615807056, 0.011854439973831177, 0.03503065183758736, 0.05029167979955673, 0.023807361721992493, -0.020247869193553925, 0.09249264746904373, -0.01835285685956478, 0.04928180202841759, 0.039872732013463974, 0.022642668336629868, 0.01009837444871664, -0.02818399667739868, 0.03730401024222374, 0.03857870027422905, 0.00788808986544609, 0.01909298449754715, 0.05581914260983467, 0.03608311712741852, 0.029321448877453804, 0.039560701698064804, 0.00840896088629961, 0.010380150750279427, 0.0025060181505978107, 0.018523486331105232, -0.03731929138302803, 0.0043559991754591465, 0.04782968759536743, 0.01868584007024765, 0.0020247967913746834, -0.02271459437906742, -0.0065186284482479095, 0.0491362065076828, 0.016052233055233955, 0.007491874974220991, 0.018760910257697105, 0.054434262216091156, 0.033838316798210144, -0.06877158582210541, 0.00830985326319933, 0.009992115199565887, 0.058104775846004486, -0.045586973428726196, -0.007066856138408184, -0.05345502123236656, -0.016723820939660072, 0.027205180376768112, 0.0025717902462929487, 0.021480455994606018, 0.16055795550346375, -0.058000192046165466, 0.024531593546271324, 0.024421866983175278, 0.029815921559929848, -0.0012289629084989429, -0.012474988587200642, -0.005256324540823698, 0.07300032675266266, 0.012337285093963146, -0.059642672538757324, 0.016215458512306213, -0.0339706726372242, -0.011207475326955318, 0.017187945544719696, -0.06103140860795975, -0.007173371501266956, -0.001459366176277399, -0.019785305485129356, 0.018439315259456635, 0.030060751363635063, 0.042855262756347656, -0.016737494617700577, 0.03314889967441559, 0.02917606383562088, -0.05633832886815071, 0.010040849447250366, -0.007175693288445473, -0.002971862442791462, 0.04447392746806145, 0.0016497333999723196, 0.001055606291629374, -0.021406492218375206, 0.028225256130099297, -0.04860091954469681, -0.02366154082119465, 0.03833809494972229, 0.006048811133950949, -0.020517073571681976, 0.019785776734352112, 0.006814060267060995, 0.016701482236385345, -0.011464380659162998, -0.037128884345293045, -0.015811294317245483, 0.003206429071724415, -0.010347092524170876, 0.029162125661969185, 0.016585631296038628, 0.004645118955522776, -0.021916208788752556, 0.007585383486002684, 0.02829727903008461, 0.019860710948705673, 0.005068336147814989, -0.0002774743770714849, 0.02251606434583664, 0.024637099355459213, -0.004936485085636377, 0.05044260248541832, -0.0017394681926816702, -0.018553277477622032, 0.009440163150429726, 0.014481247402727604, -0.032487768679857254, 0.00017801370995584875, 0.030002957209944725, 0.034300267696380615, -0.039667848497629166, -0.11232202500104904, 0.024491824209690094, -0.009189674630761147, -0.027404170483350754, 0.022318758070468903, -0.018771126866340637, 0.03346431627869606, 0.00831425841897726, 0.04107107222080231, 0.03544272482395172, 0.01443042978644371, -0.005311751272529364, 0.009546971879899502, -0.03913618624210358, 0.015097892843186855, 0.033521197736263275, 0.07163308560848236, 0.05901560187339783, -0.02336931601166725, 0.061702992767095566, 0.07106846570968628, 0.01375688798725605, -0.03193560242652893, -0.04831884428858757, -0.010728590190410614, -0.03575439751148224, -0.058036789298057556, 0.05330679193139076, 0.020625200122594833, -0.04245278611779213, -0.0024136314168572426, 0.01876457966864109, 0.028852002695202827, 0.017604533582925797, 0.021465297788381577, 0.022055597975850105, 0.006694130599498749, 0.0016055918531492352, -0.031161202117800713, 0.021215999498963356, 0.05073104053735733, 0.04858247563242912, 0.03122403845191002, -0.02271057479083538, 0.05172979086637497, 0.03337591513991356, 0.01627522148191929, 0.01597093604505062, 0.00018166938389185816, 0.007053579203784466, 0.03746282309293747, -0.005423765629529953, 0.0067838262766599655, 0.00818135030567646, -0.041734497994184494, 0.03758554905653, -0.040721431374549866, 0.029445936903357506, 0.0149772260338068, 0.05242738500237465, -0.02828100137412548, -0.033316776156425476, -0.033427610993385315, 0.04115888848900795, 0.08609552681446075, 0.030696623027324677, -0.007087131030857563, -0.06691445410251617, -0.009778146632015705, -0.013068286702036858, -0.03170467168092728, -0.05136276036500931, 0.012630021199584007, 0.031186508014798164, 0.017474502325057983, -0.015116068534553051, -0.0016731636133044958, 0.005289769731462002, 0.010538063943386078, 0.03838337957859039, 0.007344493642449379, 0.016685886308550835, 0.030867306515574455, 0.029862096533179283, 0.03201662003993988, -0.015634961426258087, -0.006226760800927877, -0.008394693024456501, 0.04368387162685394, -0.011776482686400414, -0.056811317801475525, -0.05687961354851723, -0.012945538386702538, -0.02231462113559246, -0.014153794385492802, 0.0047513884492218494, 0.017267771065235138, 0.023475145921111107, 0.01828770712018013, -0.04754431173205376, 0.08165448158979416, 0.0036212336272001266, 0.01877581886947155, -0.04019554331898689, 0.048911020159721375, -0.006975867319852114, -0.02161131612956524, 0.01237630657851696, 0.018948812037706375, -0.045068733394145966, 0.006544041447341442, -0.0024515835102647543, 0.022967739030718803, -0.020170416682958603, -0.03515171632170677, -0.020610304549336433, -0.003105366602540016, 0.06700098514556885, 0.04559605196118355, -0.03133276849985123, -0.03646431863307953, -0.02930598147213459, 0.006360504776239395, 0.007674627937376499, -0.022312087938189507, 0.023200038820505142, 0.023804550990462303, -0.025411957874894142, 0.0007335482514463365, -0.028163814917206764, -0.0025783181190490723, -0.0059820059686899185, -0.003216412151232362, -0.042472995817661285, -0.004237332381308079, -0.007690880447626114, -0.036375489085912704, -0.03653407469391823, 0.00479378504678607, 0.007979795336723328, 0.001987129682675004, -0.06340812891721725, -0.031102441251277924, 0.028015978634357452, 0.029304055497050285, 0.0010015644365921617, -0.06676637381315231, -0.018489114940166473, -0.019609814509749413, -0.0864081010222435, -0.06201353669166565, -0.02727457880973816, 0.02589133381843567, -0.041748546063899994, 0.022600391879677773, 0.009073000401258469, 0.006231517996639013, 0.028549037873744965, 0.019864456728100777, 0.0012276601046323776, 0.017588039860129356, -0.03006569854915142, 0.019755905494093895, 0.019262215122580528, -0.004163738340139389, 0.046259015798568726, 0.007840806618332863, 0.013811301440000534, -0.015218224376440048, -0.02641225792467594, 0.003985623829066753, 0.03871025890111923, 0.08674387633800507, -0.002708831336349249, 0.02588476985692978, 0.05927419289946556, -0.008231891319155693, -0.04497190937399864, -0.013144051656126976, 0.02957240119576454, 0.05644003301858902, -0.015043367631733418, -0.026294413954019547, 0.03719985485076904, -0.012144562788307667, 0.024351853877305984, -0.009741404093801975, -0.009598681703209877, -0.024642080068588257, -0.013675297610461712, -0.019623303785920143, -0.0004509337595663965, 0.08291184902191162, -0.013095269910991192, -0.01723266765475273, -0.04180442541837692, -0.004368135705590248, 0.0010713154915720224, -0.03594479337334633, -0.009512548334896564, -0.005480546038597822, 0.008687835186719894, 0.003390477504581213, 0.0015064239269122481, 0.032952602952718735, 0.034143682569265366, -0.07916068285703659, 0.0413731150329113, -0.021972883492708206, -0.000047244804591173306, 0.04208182543516159, 0.02110876888036728, -0.006926035508513451, 0.048288095742464066, 0.02989380434155464, -0.003910495433956385, -0.02110074646770954, 0.039732106029987335, 0.01017824187874794, 0.012234297581017017, -0.03441561385989189, 0.025191310793161392, -0.010891854763031006, 0.022769907489418983, 0.06461185961961746, 0.027174055576324463, -0.024579444900155067, -0.01803162507712841, -0.022134313359856606, -0.017289280891418457, -0.013617153279483318, 0.026314007118344307, 0.03574415296316147, 0.014959637075662613, 0.059704046696424484, -0.014436216093599796, 0.0140555240213871, -0.03562755882740021, 0.013213700614869595, -0.014890909194946289, 0.06423517316579819, 0.0020806805696338415, 0.002405722625553608, -0.012523305602371693, -0.054693009704351425, 0.0012726556742563844, 0.004048272501677275, 0.0029550972394645214, -0.04722270369529724, 0.019374607130885124, -0.001926131546497345, -0.03572910279035568, -0.028689704835414886, 0.019805308431386948, -0.04128097742795944, -0.016086988151073456, 0.04163787141442299, -0.01961435191333294, -0.00450207618996501, -0.00420627323910594, 0.009680075570940971, 0.017471343278884888, 0.028607074171304703, -0.05185725539922714, 0.0016844472847878933, -0.00924479030072689, 0.006035272032022476, 0.05157635733485222, -0.03563917055726051, -0.014303204603493214, 0.010447955690324306, 0.0190384853631258, 0.014347669668495655, 0.016970351338386536, -0.0453314408659935, 0.05019811913371086, -0.11810678243637085, -0.026274491101503372, -0.015527226030826569, 0.03654243052005768, -0.0014305429067462683 ]
I. - Dans une fraction de propriété affectée à l'habitation et normalement destinée à une utilisation distincte on distingue : La partie principale ; Les éléments bâtis formant dépendances ; Une quote-part des dépendances non bâties. II. - Dans les immeubles collectifs, la partie principale est constituée par l'ensemble des éléments d'un seul tenant formant à l'intérieur des gros murs du même bâtiment une unité d'habitation telle qu'un logement ou un appartement. III. - Dans ces mêmes immeubles,les éléments bâtis formant dépendances comprennent : D'une part,les éléments situés hors du bâtiment dans lequel se trouve la partie principale ; D'autre part,les éléments qui bien que situés dans le même bâtiment que la partie principale à laquelle ils se rattachent ne sont pas d'une seule tenue avec celle-ci.
Code général des impôts, annexe iii
324 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128039
2018-06-30 00:00:00
8d9c9bc49d692c6b88e84f8d092b0030aacfeab571367a9eb2fc733a6d0815d4
[ -0.09192308038473129, -0.0078384755179286, -0.050855062901973724, 0.061132337898015976, -0.068832166492939, -0.03084252029657364, -0.08078837394714355, -0.005682755261659622, 0.07011707872152328, -0.031546205282211304, 0.03779558837413788, -0.03800668939948082, -0.07700692117214203, 0.01549187395721674, -0.01922459900379181, 0.03784719109535217, 0.0989428162574768, 0.013233684003353119, -0.012740853242576122, 0.016642266884446144, 0.08047416061162949, 0.04516453295946121, -0.041801560670137405, -0.010147013701498508, 0.002344435080885887, 0.059568148106336594, 0.06194385886192322, -0.04520338401198387, -0.016174064949154854, 0.06206964701414108, 0.007995971478521824, 0.030775507912039757, 0.024699615314602852, 0.06652871519327164, 0.06861818581819534, -0.06250913441181183, 0.01393882930278778, 0.00406785449013114, 0.02197902649641037, -0.053002871572971344, -0.008200383745133877, 0.06538630276918411, 0.0237949900329113, 0.05592542514204979, 0.032571468502283096, -0.04436204582452774, -0.04416070878505707, 0.04107455536723137, 0.0004893112345598638, 0.05954379960894585, -0.044210076332092285, 0.02870991639792919, 0.03305947780609131, 0.024585293605923653, 0.02737598493695259, 0.03534470871090889, -0.10818226635456085, 0.014996737241744995, 0.049513738602399826, -0.0023147203028202057, -0.04649168252944946, -0.002730390289798379, -0.01974461041390896, -0.07534229010343552, 0.045387279242277145, -0.06354958564043045, 0.0419304333627224, -0.0450003407895565, 0.15671467781066895, 0.009660518728196621, -0.03746723011136055, 0.01569966785609722, 0.03615972027182579, 0.008448800072073936, 0.02562432549893856, 0.057129181921482086, -0.011331467889249325, -0.005052350927144289, -0.0297537911683321, 0.01205816026777029, -0.013996622525155544, -0.04373884201049805, 0.026289397850632668, -0.002767313038930297, 0.01900450699031353, -0.005007181782275438, 0.006106185726821423, -0.05133398249745369, 0.009798763319849968, -0.018974417820572853, -0.02509249746799469, -0.032266270369291306, 0.004186675418168306, 0.07458743453025818, 0.026314018294215202, 0.04794200137257576, -0.0356597937643528, -0.033595360815525055, 0.08880013227462769, 0.047602392733097076, 0.003106217598542571, 0.01793464459478855, 0.023971496149897575, -0.009302036836743355, 0.09516992419958115, -0.07652566581964493, 0.010285341180860996, -0.009809210896492004, -0.08582687377929688, -0.00850254949182272, -0.02583354339003563, -0.054436519742012024, -0.020553424954414368, 0.010645175352692604, -0.04377950355410576, 0.07430395483970642, 0.015593416057527065, -0.06293344497680664, 0.026157300919294357, 0.026860080659389496, -0.0304701030254364, -0.02907099761068821, -0.022984785959124565, -0.005279897712171078, -0.06740140914916992, -0.035181302577257156, 0.02919577807188034, -0.029557136818766594, -0.05020024999976158, -0.040742386132478714, -0.04261576756834984, 0.010809865780174732, -0.002787731122225523, -0.07243495434522629, -0.0005829160800203681, 0.00008064501889748499, -0.004345775581896305, 0.0017689736559987068, -0.004344746936112642, 0.009556532837450504, -0.053652480244636536, 0.02902723290026188, -0.0413551926612854, 0.04342040792107582, 0.0033571652602404356, 0.0798979178071022, -0.019371958449482918, -0.045581575483083725, 0.06412012875080109, -0.009173417463898659, -0.01841486617922783, 0.02568046748638153, 0.06232588365674019, -0.02164224162697792, 0.00015801415429450572, -0.020552806556224823, -0.030372004956007004, 0.030325522646307945, 0.024625886231660843, -0.030391715466976166, 0.042896024882793427, -0.0003831703797914088, 0.08718526363372803, -0.05113677680492401, 0.01851046457886696, -0.05055195093154907, 0.01864279992878437, -0.0015581146581098437, 0.0019060014747083187, 0.03383754566311836, -0.060226522386074066, 0.00980999507009983, 0.004640784114599228, -0.0016579359071329236, -0.022143743932247162, -0.003910067956894636, -0.05169733986258507, 0.0034919180907309055, -0.029222292825579643, 0.06973284482955933, 0.020190030336380005, -0.04665601626038551, 0.012766213156282902, 0.017822155728936195, 0.028086677193641663, 0.0010698445839807391, -0.020815687254071236, -0.06595585495233536, -0.026247374713420868, 0.04865493252873421, -0.024694010615348816, -0.0005130785284563899, -0.06057756021618843, 0.014130476862192154, -0.006923149339854717, -0.03479999303817749, 0.018833203241229057, 0.008927240036427975, 0.07497820258140564, 0.028736194595694542, 0.010395031422376633, 0.002601731102913618, -0.02285797894001007, 0.018645403906702995, -0.018658356741070747, -0.07376990467309952, -0.024888252839446068, 0.007213691249489784, -0.08853039145469666, -0.023890474811196327, 0.014787486754357815, 0.0020368818659335375, 0.025950169190764427, 0.02176455408334732, -0.03189503028988838, -0.02217843011021614, -0.07331736385822296, -0.0011228546500205994, 0.038994502276182175, -0.012019505724310875, 0.015072721987962723, 0.011240985244512558, -0.04770883917808533, 0.00032914101029746234, 0.04735899344086647, 0.01132713258266449, -0.02713175117969513, 0.0019774693064391613, 0.0028892047703266144, -0.07009711861610413, 0.02441653609275818, -0.08538037538528442, 0.026640282943844795, 0.007842113263905048, -0.01041401643306017, 0.045855455100536346, 0.02622155472636223, 0.008483386598527431, -0.018083902075886726, 0.0216815322637558, 0.014384159818291664, -0.048216816037893295, 0.024427805095911026, -0.017694907262921333, 0.03294072672724724, -0.043592363595962524, -0.0009816928068175912, -0.00934242270886898, -0.012311653234064579, 0.07661506533622742, -0.029589271172881126, 0.013662136159837246, -0.028444649651646614, 0.006190064828842878, 0.00011004923726432025, -0.06810463219881058, 0.004137070383876562, 0.013857241719961166, 0.02009671926498413, -0.07533437013626099, -0.02141765132546425, -0.014276910573244095, -0.029988693073391914, -0.007977810688316822, 0.003593788016587496, -0.09959958493709564, 0.055187880992889404, -0.027196507900953293, -0.038559820502996445, 0.000820543325971812, 0.004635523539036512, 0.01631990261375904, -0.025110645219683647, 0.047227758914232254, -0.031148046255111694, -0.05894294008612633, -0.03258070722222328, -0.045707862824201584, 0.026594657450914383, -0.02526543289422989, 0.031246747821569443, 0.026855647563934326, -0.06870253384113312, -0.008398205041885376, -0.029481299221515656, 0.024501943960785866, 0.04402785748243332, -0.028391601517796516, -0.00865456648170948, 0.024342674762010574, -0.017590327188372612, -0.043299734592437744, 0.018558381125330925, 0.07068612426519394, 0.008625500835478306, 0.04541894420981407, -0.02423608861863613, -0.014949054457247257, 0.005165513139218092, -0.03694655001163483, 0.034868281334638596, -0.017903365194797516, 0.06860184669494629, 0.0036165572237223387, -0.03948516771197319, 0.010703998617827892, -0.043638791888952255, -0.035157233476638794, -0.02726057358086109, 0.028898006305098534, -0.04092026129364967, 0.06196048483252525, 0.020992150530219078, -0.020620515570044518, -0.02782903052866459, -0.006188098806887865, 0.056382112205028534, 0.047844380140304565, -0.029653683304786682, -0.010643381625413895, -0.01270795427262783, 0.06873424351215363, 0.03363853693008423, -0.02956525795161724, -0.02695602737367153, -0.025719420984387398, -0.02726079151034355, 0.034783437848091125, -0.04632502794265747, 0.010584481060504913, 0.007650807499885559, 0.021400222554802895, 0.031216884031891823, -0.05156046897172928, -0.010187783278524876, -0.0005547113250941038, 0.026923611760139465, -0.0337243415415287, 0.019077377393841743, 0.016365928575396538, 0.021314779296517372, -0.04946174845099449, -0.0527636855840683, 0.008243829943239689, 0.06958351284265518, -0.044653501361608505, -0.002047919202595949, -0.021521467715501785, 0.012261726893484592, -0.03448013588786125, -0.0004451084532774985, 0.015637610107660294, 0.025840165093541145, 0.04043564945459366, 0.0810491219162941, -0.035957206040620804, 0.02092103287577629, 0.03677194565534592, -0.02466636151075363, -0.0059726485051214695, -0.0014827045379206538, -0.00935097225010395, -0.0058301598764956, 0.020166559144854546, -0.05235085263848305, -0.006585641298443079, -0.050240252166986465, -0.014963110908865929, -0.026169976219534874, 0.03147298842668533, 0.008795450441539288, 0.020703835412859917, 0.05850141495466232, 0.022956490516662598, -0.018914448097348213, 0.0705905482172966, -0.0018948095384985209, 0.054376665502786636, 0.034616921097040176, 0.006497517228126526, 0.005368588957935572, -0.035805173218250275, 0.03231745958328247, 0.06693556159734726, 0.01907908357679844, 0.02102212980389595, 0.03423432633280754, 0.03123622015118599, 0.03428469970822334, 0.042990222573280334, -0.016026247292757034, 0.009718156419694424, 0.010079417377710342, 0.026097716763615608, -0.03883137181401253, -0.00041892187437042594, 0.04800035431981087, 0.01755666919052601, -0.0059836385771632195, -0.0343368835747242, -0.012948241084814072, 0.022280775010585785, 0.002450680360198021, 0.009518411941826344, 0.007840978913009167, 0.0377565398812294, 0.026443568989634514, -0.03964879736304283, 0.005622582975775003, 0.00006911761010996997, 0.08317674696445465, -0.03565024957060814, 0.01247179415076971, -0.030367862433195114, -0.026867492124438286, 0.03185019642114639, 0.0015127345686778426, -0.027274208143353462, 0.1546694040298462, -0.043471720069646835, 0.023269325494766235, 0.06020607426762581, 0.02460959367454052, -0.030791498720645905, -0.026849323883652687, -0.0037081667687743902, 0.07730704545974731, 0.02326103299856186, -0.0851731151342392, 0.01618815027177334, -0.044326797127723694, 0.0019982506055384874, 0.029938317835330963, -0.012901819311082363, -0.03038584254682064, 0.006948499474674463, -0.02006439119577408, 0.018898433074355125, 0.027538077905774117, 0.02531309425830841, -0.013830582611262798, 0.007646027021110058, 0.02247658371925354, -0.04405777156352997, 0.006291014142334461, -0.019809264689683914, -0.021220577880740166, 0.04039555788040161, -0.004932550247758627, 0.00719449482858181, -0.013612019829452038, 0.02566055953502655, -0.04913679510354996, -0.00943185668438673, 0.03697735816240311, 0.023636173456907272, -0.02385755255818367, 0.0409187451004982, -0.014938253909349442, -0.0010044400114566088, -0.02399587631225586, -0.03439541161060333, -0.041503626853227615, -0.0021988945081830025, -0.0052906833589077, 0.0249819066375494, 0.03580094128847122, -0.027163192629814148, 0.005047929473221302, 0.012326202355325222, 0.0320294015109539, 0.0008075907826423645, 0.0035852226428687572, 0.003091433783993125, -0.021862715482711792, 0.034394461661577225, 0.0003080891619902104, 0.028758810833096504, 0.01594611257314682, 0.0000026233562948618783, 0.012147040106356144, 0.016118817031383514, -0.023006655275821686, -0.005716231651604176, -0.0007202618871815503, 0.024426469579339027, -0.02283177711069584, -0.0972222238779068, 0.029060976579785347, -0.014238440431654453, -0.0024841048289090395, 0.018266772851347923, -0.008582774549722672, 0.025197522714734077, -0.0008075006771832705, 0.040090784430503845, -0.0019509606063365936, -0.004061006009578705, -0.016875501722097397, -0.007877781987190247, -0.04396577551960945, 0.02895241416990757, 0.02596617490053177, 0.07684893906116486, 0.03448854014277458, -0.004450459033250809, 0.05718330293893814, 0.06108390539884567, 0.03198624774813652, -0.022593475878238678, -0.06481033563613892, -0.025647742673754692, -0.04670540615916252, -0.0713595449924469, 0.03780288249254227, 0.028248349204659462, -0.011798752471804619, 0.001611661515198648, 0.008197281509637833, 0.029238978400826454, 0.0369151271879673, 0.015274375677108765, 0.037771135568618774, 0.01604447141289711, -0.0031886829528957605, -0.07082698494195938, 0.0059115830808877945, 0.008154822513461113, 0.04328300058841705, 0.00029723031911998987, -0.0019473202992230654, 0.04168989881873131, 0.04750746116042137, -0.01348116248846054, 0.009422444738447666, -0.009486361406743526, 0.019060520455241203, 0.057211365550756454, -0.0025237759109586477, -0.001678015454672277, 0.01756320893764496, -0.032490216195583344, 0.04684465378522873, -0.03477797657251358, 0.033519402146339417, 0.02304314263164997, 0.06831438094377518, -0.017990248277783394, -0.03103513829410076, -0.0472809374332428, 0.035772088915109634, 0.06391885131597519, 0.025753730908036232, 0.012469761073589325, -0.06603541970252991, -0.0036963727325201035, 0.004179294221103191, -0.032344553619623184, -0.03141152486205101, 0.03933009132742882, 0.03316263109445572, 0.01280102040618658, -0.019069356843829155, 0.009946961887180805, -0.008767971768975258, 0.01800389401614666, 0.04096651077270508, 0.033546026796102524, 0.0415678545832634, 0.017742764204740524, 0.015208670869469643, 0.06501840054988861, 0.014633607119321823, -0.018154246732592583, -0.004485007841140032, 0.02695353887975216, -0.0070279124192893505, -0.04750058799982071, -0.06035095825791359, 0.023052578791975975, -0.034070998430252075, -0.0012087734648957849, -0.02911773882806301, 0.007044430356472731, 0.012227735482156277, 0.023147523403167725, -0.0355229489505291, 0.08181221038103104, 0.018960824236273766, 0.03953077644109726, -0.030014630407094955, 0.07387296855449677, -0.021129487082362175, -0.01183351781219244, 0.023999646306037903, 0.006200840696692467, -0.030084773898124695, -0.00141034962143749, 0.018746977671980858, -0.0016643587732687593, -0.01478252001106739, -0.023646289482712746, -0.018732303753495216, 0.009608068503439426, 0.05376482754945755, 0.04876529797911644, -0.0063284956850111485, -0.05378854647278786, -0.03195375204086304, 0.022613614797592163, -0.000003588584604585776, -0.022363951429724693, 0.0227145217359066, 0.03337942063808441, -0.03764087334275246, 0.007402439601719379, -0.04559481516480446, 0.007430979050695896, 0.016646256670355797, 0.009080613031983376, -0.03239583969116211, -0.0017861409578472376, -0.016738200560212135, -0.021848024800419807, -0.05844110995531082, -0.00031654437771067023, 0.023380784317851067, 0.01829492673277855, -0.067582868039608, -0.029440900310873985, 0.018393676728010178, 0.004276843275874853, -0.001099307439289987, -0.0742204561829567, -0.014584872871637344, -0.018125955015420914, -0.0750490054488182, -0.01928158476948738, -0.032031599432229996, 0.027599535882472992, -0.013988153077661991, 0.029777059331536293, -0.0190737284719944, 0.025449031963944435, 0.02630196325480938, -0.0011283463099971414, 0.013133077882230282, 0.004609470721334219, -0.024092383682727814, 0.005442301742732525, 0.011623812839388847, -0.008468525484204292, 0.014253254048526287, 0.026372933760285378, 0.002134001115337014, -0.018009910359978676, -0.010569836013019085, -0.04162496328353882, 0.03624468296766281, 0.06602021306753159, 0.009172674268484116, 0.04082349315285683, 0.05383222550153732, -0.02474004402756691, -0.04646393656730652, -0.028963623568415642, 0.024822363629937172, 0.036869876086711884, 0.002740082098171115, -0.027528490871191025, 0.04751597344875336, -0.01537609938532114, -0.022626908496022224, -0.007909510284662247, -0.0018658830085769296, -0.019363200291991234, -0.007284084334969521, -0.0006037575658410788, 0.026421772316098213, 0.07957589626312256, -0.006596408784389496, -0.026889173313975334, -0.03300704061985016, 0.012685921043157578, -0.004268649034202099, -0.0456855334341526, -0.012319552712142467, 0.00996624305844307, 0.01585342548787594, 0.0024137471336871386, -0.01831641234457493, 0.05488286167383194, 0.025105105713009834, -0.043594639748334885, 0.038909271359443665, -0.016034141182899475, 0.006163158919662237, 0.031900037080049515, 0.005763879511505365, 0.024211758747696877, 0.06717520207166672, 0.016198797151446342, -0.06666803359985352, -0.035014864057302475, 0.021623732522130013, -0.007798615377396345, 0.017301050946116447, -0.03438041731715202, 0.015189958736300468, 0.02450900711119175, 0.04973779246211052, 0.08141034841537476, 0.0252018291503191, -0.008801971562206745, -0.026187781244516373, -0.0038474835455417633, -0.00946162361651659, 0.01002057921141386, 0.036042191088199615, 0.008253829553723335, 0.0034016172867268324, 0.07895836234092712, -0.002048733877018094, 0.02080835960805416, -0.03922879695892334, 0.016637839376926422, -0.030539538711309433, 0.06566404551267624, -0.0033118294086307287, 0.02923283353447914, -0.013712426647543907, -0.03547358512878418, 0.013162055984139442, -0.007612732704728842, -0.00007368849037447944, -0.05296405404806137, -0.0017418577335774899, 0.003457830986008048, -0.031560882925987244, -0.00904919020831585, -0.0011331657879054546, -0.028722628951072693, -0.006894279271364212, 0.035754524171352386, -0.022821540012955666, -0.00044656326645053923, -0.013816310092806816, -0.002044263994321227, 0.00861731730401516, 0.020928217098116875, -0.009092951193451881, 0.00933641567826271, -0.029399044811725616, 0.021273043006658554, 0.03594888374209404, -0.01986490748822689, -0.018971728160977364, 0.02989531122148037, 0.021508503705263138, 0.012541555799543858, -0.003788767848163843, -0.04034031555056572, 0.04493090882897377, -0.13915608823299408, -0.020731432363390923, -0.01803494431078434, 0.027903461828827858, -0.015534906648099422 ]
Les constructions accessoires isolées pour lesquelles il n'existe aucune partie principale de rattachement sur la même propriété sont considérées dans tous les cas comme des dépendances bâties.
Code général des impôts, annexe iii
324 F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299368
1979-07-01 00:00:00
875f8fe2336abc669b66443bfa04e580e7cf644b13562a2031e5a43856d49d6c
[ -0.10444875061511993, 0.008008104749023914, -0.039149366319179535, 0.10393823683261871, -0.019212966784834862, -0.05456367880105972, -0.041078973561525345, 0.01671297289431095, 0.0540386326611042, -0.04646923020482063, 0.0034986285027116537, -0.056410208344459534, -0.030435265973210335, -0.021984966471791267, 0.013051566667854786, 0.048404060304164886, 0.06137825921177864, -0.0008314030128531158, 0.010660853236913681, 0.0820431113243103, 0.08683709055185318, 0.07490715384483337, 0.011655616573989391, -0.059055157005786896, -0.01655810885131359, 0.021602662280201912, 0.10518574714660645, -0.012901101261377335, -0.053099121898412704, 0.037861574441194534, -0.005023724865168333, 0.03299417346715927, 0.04996767267584801, 0.06186522915959358, 0.0522884875535965, -0.0476095974445343, 0.016389936208724976, -0.027334947139024734, 0.00042808661237359047, -0.03348599374294281, -0.025515172630548477, 0.05185440927743912, -0.0036935012321919203, 0.011973387561738491, 0.030071139335632324, -0.05777326598763466, -0.0693119615316391, 0.0588141605257988, -0.04442784935235977, 0.025325369089841843, -0.03830521181225777, 0.009828265756368637, 0.029655568301677704, 0.05651994049549103, 0.04589640349149704, -0.011143665760755539, -0.09368092566728592, -0.0006019583670422435, 0.06082145497202873, -0.018830712884664536, -0.05078219622373581, -0.0028196624480187893, 0.012907354161143303, -0.014740591868758202, 0.048557985574007034, -0.06990254670381546, 0.04543222114443779, -0.05235104635357857, 0.0817200243473053, 0.06452777981758118, -0.07536385208368301, 0.04010166972875595, 0.009940995834767818, -0.012040263041853905, 0.0250280499458313, 0.075380839407444, 0.0057402136735618114, -0.02373613230884075, 0.0008678456651978195, -0.02456187829375267, -0.015523262321949005, -0.017547592520713806, 0.02279052510857582, -0.01455944124609232, 0.006592334248125553, 0.019350964576005936, -0.00988941639661789, -0.007985759526491165, -0.016547363251447678, 0.01166861318051815, 0.025425489991903305, -0.040632810443639755, 0.00913433637470007, 0.059272781014442444, 0.03086123988032341, 0.0258985236287117, -0.04182858020067215, -0.016159914433956146, 0.1130634993314743, 0.02400447614490986, -0.004383228253573179, 0.029240107163786888, 0.06380240619182587, -0.006595131475478411, 0.11207661032676697, -0.05771173536777496, -0.011965085752308369, -0.028888894245028496, -0.07822968065738678, -0.03970438614487648, -0.0403788797557354, -0.00172759173437953, -0.03926650434732437, -0.032793812453746796, 0.010132956318557262, 0.06277245283126831, 0.0015270642470568419, -0.08217348158359528, 0.028104757890105247, 0.023786364123225212, -0.03809406980872154, -0.07354727387428284, -0.025408919900655746, 0.018183179199695587, -0.03404819592833519, -0.021775946021080017, 0.050064992159605026, -0.03475762903690338, -0.06279584020376205, 0.01931537501513958, -0.044564250856637955, 0.05153150483965874, 0.0635768324136734, -0.08294425904750824, 0.008220414631068707, 0.009412315674126148, 0.05054624378681183, 0.053255844861269, -0.0022045511286705732, -0.00484731700271368, -0.11532589793205261, -0.006584348157048225, -0.07429614663124084, 0.01182743813842535, -0.011070727370679379, 0.019735489040613174, -0.008268047124147415, -0.026876570656895638, 0.04614129662513733, -0.027897942811250687, 0.0034802528098225594, 0.008229382336139679, 0.051015496253967285, 0.019015345722436905, 0.009055870585143566, -0.07035644352436066, -0.021791603416204453, 0.029853174462914467, 0.05490044876933098, -0.04226726293563843, 0.03354194015264511, -0.013838469050824642, 0.06416083872318268, 0.03143209218978882, -0.031102005392313004, -0.02066733129322529, -0.015174467116594315, 0.04288891330361366, 0.03221399709582329, 0.04852121323347092, -0.06809984892606735, -0.010278004221618176, 0.008590209297835827, -0.0022924826480448246, -0.017420418560504913, -0.040315572172403336, -0.044150371104478836, 0.003960282076150179, -0.03584110364317894, 0.029634615406394005, 0.026761315762996674, 0.004606583155691624, -0.02337414026260376, 0.018567277118563652, 0.04299021512269974, 0.02311042882502079, -0.006120529491454363, -0.026693517342209816, -0.03094194456934929, 0.018681751564145088, -0.00606890395283699, -0.018581971526145935, -0.07282277941703796, 0.02595115825533867, 0.017357947304844856, -0.0838448777794838, 0.05071595311164856, -0.03551189601421356, 0.04586750641465187, 0.04396621137857437, 0.0143485888838768, 0.005382467061281204, -0.023047033697366714, 0.020209478214383125, -0.07022634148597717, -0.05907145515084267, 0.00981198251247406, 0.0374361015856266, -0.04646367207169533, 0.008364927023649216, -0.025958577170968056, -0.012657304294407368, 0.015215202234685421, 0.011344287544488907, -0.023747168481349945, -0.004317205399274826, -0.08613044023513794, -0.007503952365368605, 0.008262678980827332, -0.012778873555362225, -0.017682919278740883, 0.0411691851913929, -0.029748424887657166, -0.017153214663267136, 0.030365677550435066, 0.000194932144950144, -0.01533450372517109, 0.011339978314936161, -0.0049046715721488, -0.028607774525880814, 0.0035594047512859106, -0.012106583453714848, 0.004072029143571854, -0.004143961705267429, -0.007085683289915323, -0.005521781276911497, -0.004753694869577885, 0.0003496804856695235, -0.0005026194266974926, 0.006044750567525625, 0.001964115770533681, -0.02884708158671856, 0.07845901697874069, -0.012092607095837593, 0.04480551555752754, -0.0029603373259305954, -0.021045813336968422, -0.04472118616104126, -0.0033676482271403074, 0.06060531735420227, -0.011148548685014248, 0.010296396911144257, -0.024119868874549866, 0.02829807996749878, 0.011938548646867275, -0.04945813864469528, 0.027405155822634697, 0.023948971182107925, 0.022652503103017807, -0.064213328063488, -0.06384368240833282, -0.004029382020235062, -0.031345997005701065, -0.003377832705155015, 0.0280738715082407, -0.07817061245441437, -0.0021145069040358067, -0.006105570588260889, -0.023073513060808182, -0.008139951154589653, -0.02588539570569992, 0.04389149323105812, -0.0503111258149147, 0.013732285238802433, -0.01715407520532608, -0.04673140123486519, -0.019883107393980026, -0.04341279715299606, 0.09617476910352707, 0.0020033540204167366, 0.014240327291190624, 0.026165176182985306, -0.033685266971588135, -0.02470722235739231, -0.08453360199928284, 0.032681725919246674, 0.01455620862543583, -0.04387873411178589, -0.02126188389956951, -0.007333104964345694, 0.02132420800626278, 0.0024549122899770737, 0.010704440996050835, 0.0445038340985775, 0.03125330060720444, 0.05966448038816452, -0.02453496679663658, 0.011237453669309616, 0.03626937419176102, 0.015890754759311676, 0.014179132878780365, -0.04045194387435913, 0.08339251577854156, 0.00929152313619852, -0.03848433867096901, -0.018138466402888298, -0.047688089311122894, -0.036905717104673386, 0.04327300563454628, 0.03406720235943794, 0.0036070863716304302, 0.02520596794784069, 0.016389163210988045, -0.02655726484954357, 0.008423144929111004, 0.007815944962203503, 0.06336598843336105, 0.05563466623425484, -0.016969243064522743, -0.004614721052348614, 0.04906385764479637, 0.0808393806219101, 0.022186147049069405, -0.02466161735355854, -0.03085063211619854, -0.018935754895210266, -0.007025177124887705, 0.027550453320145607, -0.036404937505722046, 0.019717464223504066, 0.010386330075562, 0.028630966320633888, 0.05146445706486702, -0.05356695502996445, -0.004933386575430632, 0.06577619910240173, 0.0064495038241147995, -0.09226192533969879, 0.002382237697020173, 0.0040907966904342175, 0.039449941366910934, -0.052084311842918396, -0.08149387687444687, 0.02647331915795803, 0.07233366370201111, -0.01325573306530714, -0.03172773867845535, -0.020126139745116234, 0.021864870563149452, -0.009387534111738205, -0.04050764814019203, 0.013497704640030861, 0.0012707175919786096, 0.010547103360295296, 0.02282775193452835, -0.0035855707246810198, 0.014925827272236347, 0.06857065111398697, 0.029498236253857613, -0.005976581480354071, -0.016894035041332245, -0.024923956021666527, 0.04356788471341133, 0.013274768367409706, -0.04984879493713379, 0.019201448187232018, -0.04444615915417671, 0.07911992818117142, -0.025754079222679138, 0.03266441449522972, 0.01713823713362217, 0.044923875480890274, 0.07203230261802673, 0.020127857103943825, -0.005761526525020599, 0.0683102086186409, -0.004291613586246967, 0.019790828227996826, 0.040359679609537125, 0.02078487165272236, 0.011469054035842419, 0.01601380854845047, 0.06238909065723419, 0.04638070985674858, 0.021581344306468964, 0.04630191624164581, 0.044718701392412186, 0.0004896779428236187, 0.034207411110401154, 0.05394092947244644, -0.0159746203571558, 0.00015924996114335954, -0.026662545278668404, 0.021361272782087326, -0.032029375433921814, -0.017592528834939003, 0.04981518164277077, 0.06465201079845428, -0.03150651603937149, -0.0008642552420496941, 0.037151869386434555, 0.053164560347795486, -0.003522752085700631, -0.019994590431451797, -0.012863769195973873, 0.008512199856340885, 0.03340253606438637, -0.0384354367852211, 0.013506819494068623, 0.005691141355782747, 0.024311980232596397, -0.0303121916949749, -0.0005437873769551516, 0.003774375421926379, -0.03232106193900108, 0.02736801467835903, -0.0004157876828685403, -0.011262125335633755, 0.14109516143798828, -0.04231160506606102, 0.03489948436617851, 0.036851901561021805, 0.020326707512140274, -0.025863099843263626, -0.014101477339863777, -0.00209969119168818, 0.011654721572995186, 0.019319290295243263, -0.035805147141218185, 0.028239045292139053, -0.01773937977850437, 0.027634814381599426, 0.05837149918079376, -0.02913472056388855, -0.03521179035305977, 0.003277675248682499, -0.04384005814790726, 0.004993107169866562, 0.01808355003595352, 0.013211607933044434, -0.01468697190284729, 0.013726325705647469, 0.0263229850679636, -0.049053288996219635, -0.006768820807337761, -0.0074079930782318115, 0.0023996310774236917, 0.015351256355643272, -0.017529750242829323, -0.018927007913589478, -0.021718664094805717, 0.06702116876840591, -0.0718337669968605, -0.04711924493312836, 0.014252403751015663, -0.010800249874591827, -0.01362922415137291, 0.02873414196074009, -0.013574883341789246, -0.019461704418063164, -0.0342106930911541, -0.04673384130001068, -0.011496384628117085, 0.00563890440389514, 0.03102298267185688, -0.0007198370876722038, -0.004910313058644533, 0.007918501272797585, -0.015483289025723934, 0.011027785949409008, -0.02552114799618721, 0.011160953901708126, 0.027844052761793137, 0.005191467702388763, -0.011249550618231297, 0.0270723644644022, -0.023592473939061165, 0.034736622124910355, -0.01615701988339424, -0.021207615733146667, 0.01590597629547119, 0.0338672436773777, -0.06687998026609421, -0.026626352220773697, -0.01252925768494606, 0.037266410887241364, -0.02985329180955887, -0.06729651987552643, -0.01481508370488882, 0.011263718828558922, 0.009007882326841354, 0.019024360924959183, -0.018619313836097717, 0.022747525945305824, -0.003914393484592438, 0.025943569839000702, 0.0037043618503957987, -0.013549101538956165, -0.012836597859859467, -0.01244363747537136, -0.026906372979283333, 0.04295341670513153, -0.008669883012771606, 0.03219529986381531, 0.02632424794137478, 0.0024021989665925503, 0.05916788429021835, 0.013569094240665436, -0.009864290244877338, -0.021273991093039513, -0.06288985908031464, -0.02368636056780815, -0.015204546973109245, -0.03507482260465622, 0.03556039556860924, 0.024956610053777695, -0.03927016630768776, -0.041772205382585526, -0.02116530016064644, 0.0498555451631546, -0.015388703905045986, -0.00793860200792551, 0.01706813834607601, 0.01736743561923504, -0.011726952157914639, -0.028097353875637054, 0.03455525264143944, 0.048914093524217606, 0.0467093400657177, -0.01068494375795126, -0.017083967104554176, 0.05894104763865471, 0.034497037529945374, 0.0006587850512005389, 0.03277871012687683, 0.00574394641444087, 0.043467361479997635, 0.043507106602191925, 0.00331263430416584, 0.018811583518981934, -0.034133508801460266, -0.05513153225183487, 0.03644920140504837, -0.04215235263109207, -0.011121311224997044, 0.04932183772325516, 0.0885075107216835, -0.007537640631198883, -0.038195859640836716, -0.023135924711823463, 0.012314525432884693, 0.051878418773412704, -0.009802648797631264, 0.016295718029141426, -0.049980588257312775, 0.0025746177416294813, 0.002284137299284339, -0.030104828998446465, -0.019813966006040573, 0.0069725229404866695, 0.02620832808315754, -0.021458277478814125, -0.0028198903892189264, 0.037494681775569916, -0.017181934788823128, 0.01462923176586628, 0.031266726553440094, 0.033390626311302185, 0.006202333141118288, 0.03938603773713112, -0.017335714772343636, 0.027803337201476097, -0.0028806147165596485, -0.0008232263498939574, -0.02748785726726055, 0.01103388611227274, -0.008223924785852432, 0.0076433876529335976, -0.049782268702983856, 0.014641419984400272, -0.019265254959464073, 0.02360374666750431, -0.012710032984614372, -0.025850525125861168, -0.004549951758235693, 0.0004734682443086058, -0.020465228706598282, 0.07212413847446442, 0.023350145667791367, 0.03339594230055809, -0.06956985592842102, 0.07454740256071091, -0.030425259843468666, -0.03440922871232033, 0.027868228033185005, 0.006574749480932951, -0.03041989542543888, -0.009364728815853596, 0.031032700091600418, 0.05519793927669525, 0.0209059901535511, -0.027066808193922043, 0.008014858700335026, 0.0027188195381313562, 0.028881944715976715, 0.031685445457696915, -0.020947957411408424, -0.03268016129732132, -0.01605180837213993, 0.0006546522490680218, -0.012946907430887222, -0.017041096463799477, 0.023789020255208015, 0.01359974592924118, -0.03531861677765846, -0.0018815424991771579, -0.08041351288557053, -0.042144130915403366, 0.00560935540124774, 0.028081994503736496, -0.029782099649310112, -0.008241774514317513, 0.043779172003269196, -0.017223427072167397, -0.028011061251163483, -0.013987383805215359, -0.007367070764303207, 0.027291415259242058, -0.042463988065719604, -0.02589450776576996, 0.07569939643144608, 0.05116470158100128, 0.007143100723624229, -0.04620003327727318, -0.05676758289337158, 0.0032675673719495535, -0.04196126386523247, -0.023376189172267914, -0.0333978570997715, 0.03355330601334572, 0.006149612832814455, 0.010331343859434128, -0.013775222934782505, 0.026155967265367508, 0.019157351925969124, -0.02080196514725685, 0.01548986230045557, -0.02054736576974392, -0.030594559386372566, 0.005560388322919607, 0.0183494184166193, -0.02831319347023964, -0.023121917620301247, -0.01112890150398016, -0.012073974125087261, -0.01219463162124157, -0.02793154865503311, 0.005877991672605276, 0.03147139400243759, 0.07822369039058685, -0.01134785171598196, -0.01136370375752449, 0.04348892718553543, -0.05607954412698746, -0.04521571472287178, -0.009491052478551865, 0.03187970072031021, 0.051811154931783676, 0.011202449910342693, -0.021391773596405983, 0.07366011291742325, -0.011320829391479492, -0.027084819972515106, -0.0019292642828077078, -0.02221026085317135, 0.07841156423091888, -0.01758061908185482, 0.00671082129701972, -0.0045179459266364574, 0.0666770190000534, -0.014356199651956558, -0.03241341561079025, -0.06395827978849411, 0.000679263670463115, -0.008827336132526398, -0.0010401655454188585, 0.007625033613294363, -0.006909098010510206, 0.020976226776838303, -0.018855566158890724, -0.053546611219644547, 0.038930248469114304, 0.05198235809803009, -0.034417834132909775, 0.011795593425631523, -0.006104581523686647, 0.01247816625982523, -0.008106132969260216, 0.04508286342024803, -0.02000872604548931, 0.034289389848709106, 0.011135059408843517, 0.021344851702451706, -0.04800306260585785, 0.0452912412583828, 0.014075138606131077, 0.007748788688331842, -0.03335346654057503, 0.025621531531214714, 0.002418936463072896, 0.06337927281856537, 0.03260675072669983, -0.0161555465310812, 0.011117535643279552, -0.033028487116098404, -0.012301134876906872, -0.006621256470680237, 0.031855832785367966, 0.01486223004758358, 0.02691214345395565, 0.003564265323802829, 0.0316183902323246, -0.013070318847894669, 0.015951747074723244, -0.03384682536125183, 0.00179480726365, 0.020335141569375992, 0.04200989007949829, -0.0075177038088440895, 0.026222318410873413, -0.042733967304229736, -0.0021226191893219948, 0.017084745690226555, -0.009856081567704678, 0.00009484738257015124, 0.016785386949777603, -0.021800722926855087, -0.01975982077419758, -0.045366883277893066, 0.011911258101463318, -0.004711093846708536, -0.02319934591650963, 0.042223721742630005, -0.0006018069689162076, 0.022317081689834595, -0.03602628409862518, 0.0025912122800946236, 0.019925329834222794, 0.03933301195502281, 0.03177766874432564, -0.08654635399580002, 0.00634279428049922, -0.011742480099201202, 0.026911627501249313, 0.021543079987168312, -0.05118906870484352, 0.012996196746826172, -0.04478035867214203, -0.028527624905109406, 0.015019058249890804, 0.007263766601681709, -0.012468582950532436, -0.014927195385098457, -0.12083931267261505, -0.0391463078558445, -0.016047704964876175, -0.0022421705070883036, 0.029941149055957794 ]
I. - La classification communale consiste à rechercher et à définir par nature de construction (maisons individuelles immeubles collectifs dépendances bâties isolées) les diverses catégories de locaux d'habitation existant dans la commune. II. - Pour la classification communale, sont assimilés aux dépendances bâties isolées les dépendances bâties et les éléments bâtis formant dépendances qui doivent faire l'objet d'une évaluation distincte en raison de leur nature particulière, notamment les éléments de pur agrément ainsi que dans les immeubles collectifs les garages et les emplacements individuels aménagés pour le stationnement des véhicules automobiles.
Code général des impôts, annexe iii
324 G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128036
2018-06-30 00:00:00
35fbe96635113580bc3d77aa1728e4b785d3b9a0521805eb256b63a2ee4b2fab
[ -0.14973939955234528, 0.02021590992808342, -0.01911512389779091, 0.046268925070762634, -0.018885642290115356, -0.04815882816910744, -0.021087486296892166, 0.048638083040714264, 0.0918121188879013, -0.00409066304564476, 0.01370353065431118, -0.04148659482598305, -0.006485062185674906, 0.037346355617046356, -0.05336342006921768, 0.015809316188097, 0.08976127952337265, 0.042514096945524216, -0.03449806943535805, 0.024326980113983154, 0.07187506556510925, -0.00913684070110321, 0.034806933254003525, -0.0027723610401153564, -0.035565558820962906, 0.08086537569761276, 0.07277479767799377, -0.03746992349624634, -0.007676437962800264, 0.018055323511362076, -0.008564556017518044, 0.008262762799859047, 0.021933984011411667, 0.036819178611040115, 0.062028806656599045, -0.07694780826568604, -0.03598642721772194, -0.01641782373189926, -0.009664054960012436, -0.05697070434689522, -0.05359817296266556, 0.08665873855352402, -0.01916315220296383, 0.031055830419063568, 0.03284752741456032, 0.006461229640990496, -0.021943513303995132, 0.023465672507882118, -0.03388804569840431, 0.10580606013536453, -0.017905449494719505, -0.00151056086178869, 0.01541835255920887, 0.010406975634396076, 0.009176329709589481, 0.03989768773317337, -0.0800565555691719, -0.006510560866445303, 0.05833456665277481, -0.018519820645451546, -0.06350339204072952, -0.0032058770302683115, -0.010009833611547947, -0.037326451390981674, 0.02908497489988804, -0.023633653298020363, 0.009791453368961811, -0.029592029750347137, 0.1107199490070343, 0.0081353560090065, -0.028166506439447403, 0.004864900838583708, 0.0059076775796711445, -0.0037512679118663073, -0.012737198732793331, 0.07145132124423981, 0.03183331340551376, 0.007397431880235672, -0.005966647528111935, 0.009741268120706081, -0.03191395476460457, 0.003191959345713258, -0.0002804670366458595, -0.013464397750794888, -0.020825589075684547, -0.0027170623652637005, -0.013077987357974052, -0.11257758736610413, -0.007673127111047506, 0.038777321577072144, -0.01477776002138853, -0.03660654276609421, 0.026352915912866592, 0.033282261341810226, -0.011323866434395313, 0.0022293704096227884, -0.040014926344156265, -0.03218751400709152, 0.08644770085811615, -0.005773123819380999, -0.03703716769814491, 0.05056852102279663, -0.028410570695996284, 0.0033643462229520082, 0.011958420276641846, -0.07112306356430054, -0.024594426155090332, 0.0351385623216629, -0.08266685158014297, 0.017807694151997566, -0.07650331407785416, -0.03307793289422989, 0.022214682772755623, 0.04079054668545723, -0.02199239656329155, 0.1075025424361229, -0.016769468784332275, -0.10681474953889847, 0.015024185180664062, 0.014519995078444481, -0.01152375340461731, -0.06690572202205658, -0.028167549520730972, 0.022186018526554108, -0.04843806475400925, -0.018798314034938812, -0.055378563702106476, -0.017784522846341133, -0.023670829832553864, -0.06748680025339127, 0.04748806729912758, 0.01964118331670761, 0.024421531707048416, -0.05145082622766495, 0.014283185824751854, 0.016217658296227455, 0.0033612982369959354, 0.05699501559138298, -0.012524275109171867, 0.03022799827158451, -0.05877409875392914, 0.0064582787454128265, -0.038132086396217346, 0.00017290111281909049, 0.05113470181822777, 0.045580025762319565, -0.006999366916716099, -0.051667772233486176, 0.059266988188028336, 0.05945806950330734, -0.010370844975113869, 0.00882184598594904, 0.07975952327251434, 0.025088991969823837, 0.0031198381911963224, 0.00003873257082886994, -0.04919172823429108, 0.036868784576654434, 0.0125546520575881, -0.034402694553136826, 0.05550722777843475, -0.04065709188580513, 0.03344767913222313, -0.015134302899241447, 0.0016923118382692337, -0.08332913368940353, -0.02100277878344059, 0.007877286523580551, -0.031468890607357025, 0.01578744687139988, -0.053805429488420486, 0.007778602186590433, 0.007050482556223869, -0.0046385410241782665, -0.006629674229770899, -0.01556364819407463, 0.011819049715995789, -0.03152031823992729, -0.059975240379571915, 0.07008446753025055, 0.04316580295562744, -0.04965551197528839, -0.04724102467298508, -0.022831911221146584, -0.0033601673785597086, 0.014919683337211609, -0.0036300814244896173, -0.09371869266033173, -0.03386734798550606, 0.013126986101269722, 0.007125371135771275, -0.033683400601148605, -0.059481967240571976, 0.008439558558166027, 0.060478609055280685, -0.055608589202165604, 0.028706274926662445, 0.049408458173274994, 0.06858818978071213, 0.029077844694256783, 0.015862274914979935, 0.017746444791555405, -0.005717583931982517, 0.006299958098679781, -0.036134883761405945, -0.005752157419919968, 0.003314301371574402, 0.007255553733557463, -0.05345949903130531, 0.015356230549514294, -0.0033051271457225084, -0.02530006505548954, 0.0003439258725848049, 0.06614318490028381, -0.022878000512719154, -0.001597082824446261, -0.0897163599729538, 0.006923194508999586, 0.03503232076764107, -0.024801626801490784, 0.01226952113211155, 0.01603170856833458, -0.04148260876536369, 0.009849580936133862, 0.051153410226106644, 0.008213444612920284, -0.015527784824371338, 0.004371296148747206, 0.01336177159100771, -0.04386725276708603, 0.07179223746061325, -0.039953477680683136, 0.02040071040391922, -0.009377900511026382, 0.0021478142589330673, 0.013434992171823978, 0.006293486338108778, 0.01092572882771492, -0.05283629894256592, 0.03393051400780678, 0.024323949590325356, -0.06468196213245392, 0.012522835284471512, 0.011847535148262978, 0.04713919758796692, -0.04127425327897072, -0.032356660813093185, -0.057614535093307495, -0.010989809408783913, 0.09529445320367813, -0.01816331036388874, 0.03963106498122215, -0.04787871986627579, -0.02402922883629799, -0.008351570926606655, -0.059167757630348206, 0.016053123399615288, 0.04624530300498009, 0.025109294801950455, -0.07365843653678894, 0.04059140756726265, -0.019598959013819695, -0.026711642742156982, -0.012433242984116077, 0.02059096097946167, -0.06652364879846573, 0.041964683681726456, -0.03586304932832718, -0.01636504754424095, 0.01805388368666172, -0.03286365419626236, 0.013220986351370811, 0.005488935392349958, -0.011818654835224152, -0.024543460458517075, -0.04540383443236351, 0.015882769599556923, 0.00012796073860954493, 0.002549839671701193, -0.011992859654128551, 0.042951587587594986, 0.012117861770093441, -0.086239755153656, -0.020683102309703827, -0.026564663276076317, -0.013563216663897038, 0.04054742678999901, 0.02672726847231388, -0.03903154656291008, 0.03908868879079819, -0.008584637194871902, -0.0009437367552891374, 0.0030835652723908424, 0.05719663202762604, 0.04177169129252434, 0.03183690831065178, -0.006854310166090727, -0.035991109907627106, 0.029480285942554474, -0.008961731567978859, 0.008839028887450695, -0.013830401003360748, 0.028961732983589172, -0.011786685325205326, -0.028331521898508072, -0.014183837920427322, -0.06478177756071091, -0.004072751384228468, 0.018878567963838577, 0.03650481253862381, 0.018837817013263702, 0.03636694699525833, 0.0361076220870018, -0.014928149990737438, 0.007669283077120781, -0.015956861898303032, 0.05901104584336281, -0.00758883822709322, -0.047324903309345245, -0.030985388904809952, 0.018202565610408783, 0.0806349366903305, 0.02713760919868946, -0.024859564378857613, -0.0014672885881736875, -0.015917209908366203, -0.01861930638551712, 0.01326589286327362, -0.056931279599666595, 0.007874982431530952, 0.0013044016668573022, 0.010248907841742039, 0.031168410554528236, -0.0612921342253685, 0.00937578734010458, -0.007630751468241215, -0.0009192257421091199, -0.0032388472463935614, 0.02950037457048893, 0.02513428032398224, 0.019533470273017883, -0.04069691151380539, -0.07111740112304688, 0.03165433555841446, 0.10039746016263962, -0.02224184200167656, 0.027233757078647614, 0.006746747996658087, 0.004414118826389313, -0.017703505232930183, 0.012422122061252594, 0.02975824661552906, 0.04344628378748894, 0.0035058369394391775, 0.07319995760917664, -0.04350648075342178, 0.007529911119490862, 0.07306169718503952, -0.023649660870432854, 0.03255210071802139, -0.00884995236992836, -0.02924516052007675, -0.040399219840765, 0.0217558816075325, -0.023256393149495125, 0.0450688898563385, -0.008001367561519146, 0.024568891152739525, -0.009894583374261856, -0.0286259688436985, -0.04136016219854355, 0.042289748787879944, 0.03601494058966637, 0.001326955039985478, 0.004907032009214163, 0.04888295382261276, -0.014806157909333706, 0.015733806416392326, 0.027296675369143486, 0.01654078997671604, 0.013267501257359982, -0.023118803277611732, 0.04255950450897217, 0.01699458807706833, 0.016938162967562675, -0.010099422186613083, 0.0467984639108181, 0.01826431415975094, 0.00006639451021328568, 0.04089260846376419, -0.02756691537797451, -0.005941472947597504, 0.01899132691323757, 0.016658293083310127, -0.010406064800918102, 0.0001150532771134749, 0.0516006238758564, 0.041240837424993515, 0.0028177653439342976, -0.0002607257047202438, -0.004552338272333145, 0.049063749611377716, 0.026912672445178032, -0.005939514841884375, -0.027260366827249527, 0.04136150702834129, -0.003077046712860465, -0.06315100938081741, -0.03579716384410858, 0.0022691087797284126, 0.09269494563341141, -0.024631289765238762, -0.019549943506717682, -0.023472018539905548, -0.024699848145246506, 0.007162168622016907, 0.020457923412322998, -0.004561433102935553, 0.14656153321266174, -0.05859842896461487, 0.030856220051646233, 0.02511155977845192, -0.014551684260368347, -0.009525146335363388, -0.02498042769730091, 0.023129059001803398, 0.07291717082262039, 0.007126017939299345, -0.07560434192419052, 0.018808666616678238, -0.0601833201944828, -0.026431094855070114, 0.02219330705702305, -0.051388829946517944, -0.04655598849058151, -0.003787827445194125, -0.046562645584344864, 0.04561018571257591, 0.01944047212600708, 0.02642083168029785, -0.02762041799724102, 0.00916215032339096, 0.025613894686102867, -0.06187579035758972, -0.03248728811740875, -0.03242714703083038, 0.015291659161448479, 0.012972508557140827, 0.035285402089357376, 0.006156103685498238, -0.026937250047922134, 0.03852490335702896, -0.061367329210042953, 0.031323399394750595, 0.019200876355171204, -0.005248107947409153, -0.024369506165385246, 0.022424262017011642, 0.01981634646654129, 0.01643386296927929, -0.009542075917124748, -0.05696866288781166, -0.009680511429905891, 0.008158529177308083, 0.022855019196867943, -0.010270836763083935, 0.01460072211921215, 0.012319902889430523, -0.04323626309633255, -0.0029925040435045958, 0.015223925933241844, 0.024633318185806274, -0.007458590902388096, -0.012938612140715122, 0.0435132272541523, 0.04720963165163994, 0.0028459590394049883, 0.01900722086429596, -0.003640723880380392, -0.03477039933204651, -0.04062157869338989, 0.02895098738372326, -0.010122435167431831, 0.016428720206022263, 0.050876569002866745, 0.03040366806089878, -0.0033522997982800007, -0.06979627907276154, 0.035912808030843735, -0.026671547442674637, 0.03567308187484741, -0.022907206788659096, -0.009654201567173004, 0.051129236817359924, 0.00751512311398983, 0.037228357046842575, -0.02060588076710701, -0.00639431132003665, 0.027051253244280815, 0.015782184898853302, -0.02955794520676136, -0.00659944349899888, 0.017157630994915962, 0.08464166522026062, -0.02191290259361267, -0.04701869562268257, 0.08472064882516861, 0.04567047581076622, 0.025738878175616264, 0.007790941745042801, -0.0408310741186142, -0.01859629526734352, 0.01936277188360691, -0.07718304544687271, 0.0021601964253932238, 0.02133363112807274, 0.0044343858025968075, -0.015532339923083782, 0.004758698400110006, -0.0022990445140749216, 0.001745080342516303, 0.01082560047507286, -0.025507649406790733, 0.010532108135521412, 0.03578120097517967, -0.018801992759108543, -0.026193786412477493, 0.04332748427987099, -0.0075372434221208096, 0.006197795271873474, -0.03946196660399437, 0.05159613490104675, 0.03679794818162918, -0.01768929697573185, -0.000058583784266375005, -0.023243090137839317, -0.014424249529838562, 0.072832390666008, 0.010297981090843678, 0.050196874886751175, 0.025674574077129364, 0.007320892531424761, -0.010196984745562077, -0.03036288172006607, 0.04921581968665123, 0.016524240374565125, 0.07632719725370407, 0.015556043945252895, -0.02841084636747837, -0.034409236162900925, 0.01193761546164751, 0.05873599648475647, 0.029830092564225197, -0.035965412855148315, -0.03160896524786949, -0.007210994604974985, -0.009458281099796295, -0.014805641025304794, -0.009378873743116856, 0.024552281945943832, 0.01841156557202339, -0.022737186402082443, -0.0407986044883728, -0.0062824422493577, 0.010967981070280075, 0.04472875967621803, 0.0013111294247210026, 0.056147895753383636, 0.012442237697541714, 0.017788242548704147, 0.005679907742887735, 0.03557632490992546, 0.005360050592571497, -0.028131037950515747, -0.03620245307683945, 0.050838787108659744, -0.011255262419581413, -0.044005051255226135, -0.05361538752913475, -0.0021446554455906153, -0.044596847146749496, -0.005696223583072424, -0.01539897732436657, 0.02450650744140148, 0.02014531008899212, 0.015601232647895813, -0.008918480016291142, 0.07457686960697174, 0.007837587036192417, 0.01713120937347412, -0.007455330342054367, 0.04204421490430832, 0.011659030802547932, -0.004294186364859343, 0.017822830006480217, -0.0391753651201725, 0.00159656279720366, 0.0007105352124199271, 0.01777476631104946, 0.030047355219721794, -0.013672465458512306, -0.023520076647400856, 0.0026173631194978952, -0.0009249765425920486, 0.01545732282102108, -0.022031648084521294, -0.02621607854962349, -0.036883387714624405, -0.02514466643333435, 0.0012495607370510697, 0.023946251720190048, -0.012807908467948437, 0.012743191793560982, 0.026703236624598503, -0.0006063434993848205, 0.01284518651664257, -0.045225899666547775, -0.08440046012401581, 0.039911217987537384, 0.012280191294848919, -0.026796113699674606, -0.026182254776358604, 0.08155757933855057, -0.012501788325607777, -0.04687945172190666, -0.004776084329932928, 0.010910925455391407, -0.03203262388706207, -0.06107749417424202, -0.01742469146847725, 0.02765972912311554, 0.011036215350031853, 0.02394907921552658, -0.02667531557381153, -0.017958173528313637, -0.017031000927090645, -0.027336928993463516, -0.011598237790167332, -0.03631553426384926, -0.008870501071214676, -0.01924048364162445, 0.030425554141402245, -0.006441029720008373, 0.00252034654840827, 0.06245461106300354, 0.022219611331820488, -0.0017278981395065784, 0.026927419006824493, -0.01236727274954319, 0.0015094643458724022, 0.015295330435037613, -0.017751146107912064, 0.03624522313475609, 0.011029439978301525, 0.035239897668361664, -0.032570090144872665, -0.03590768203139305, 0.0519796721637249, 0.07588249444961548, 0.1112404316663742, 0.024506738409399986, 0.007250840310007334, 0.052471064031124115, -0.028861910104751587, -0.04094449058175087, -0.006324198096990585, 0.042596474289894104, 0.07110187411308289, -0.007274939678609371, 0.015249845571815968, 0.041050247848033905, 0.0017472676699981093, 0.006978133227676153, -0.0327569842338562, -0.017508314922451973, -0.018730195239186287, 0.012129687704145908, -0.01161467470228672, 0.002591896802186966, 0.07138032466173172, -0.0423978790640831, -0.020645875483751297, -0.02620408684015274, 0.009945149533450603, 0.022263819351792336, -0.007350199855864048, -0.028252601623535156, 0.011019321158528328, 0.013114689849317074, 0.003144878661260009, -0.007785913534462452, 0.05192919448018074, 0.02555818110704422, -0.04573996737599373, 0.03241617605090141, -0.014209522865712643, 0.033948447555303574, 0.013842522166669369, 0.029290232807397842, 0.002055114135146141, 0.046615663915872574, -0.025807661935687065, -0.009864210151135921, 0.011498621664941311, -0.015315777622163296, 0.03335276246070862, 0.006854488980025053, -0.006318810395896435, 0.011716866865754128, 0.0248905960470438, 0.019829263910651207, 0.04440603032708168, 0.021751752123236656, 0.00038602156564593315, -0.02422613650560379, -0.00759856915101409, -0.006745327729731798, -0.000278544204775244, 0.0419825054705143, 0.03548518568277359, 0.04575932398438454, 0.052058808505535126, 0.020855583250522614, 0.03150211647152901, -0.07151888310909271, -0.019538110122084618, -0.050902750343084335, 0.02098587527871132, -0.012288464233279228, 0.0008455079514533281, 0.02792511321604252, -0.013472200371325016, 0.029606999829411507, -0.011567402631044388, 0.01582629606127739, -0.01118633896112442, -0.052374303340911865, 0.0015524347545579076, -0.016656942665576935, -0.044363681226968765, 0.015261639840900898, -0.033105675131082535, -0.027775973081588745, 0.05838758125901222, -0.025558706372976303, -0.01365828700363636, -0.03390655666589737, -0.0218527652323246, -0.039572276175022125, -0.03997286409139633, -0.0530109703540802, 0.0054746633395552635, 0.011473122052848339, 0.08310411870479584, 0.034760575741529465, -0.03558974713087082, -0.005531247239559889, -0.00883744191378355, -0.0014877734938636422, 0.020747818052768707, 0.003993034828454256, -0.07189211994409561, 0.04575638100504875, -0.05783701315522194, -0.020046444609761238, -0.028896410018205643, -0.0017946501029655337, -0.010874484665691853 ]
I. – Pour les maisons individuelles et les locaux situés dans un immeuble collectif, la classification communale est établie à partir d'une nomenclature-type comportant huit catégories, en adaptant aux normes locales de construction les critères généraux mentionnés au tableau ci-après. II. – Pour les dépendances bâties isolées et les divers éléments visés au II de l'article 324 G , la classification communale est établie à partir d'une nomenclature-type spéciale comportant quatre catégories, en adaptant aux normes locales de construction les critères généraux décrits au tableau ci-après. III. – Dans les cas deux cas prévus aux I et II, il peut toutefois être procédé à la création de catégories intermédiaires combinant, dans des proportions simples, deux catégories-types. IV. – Les caractéristiques physiques afférentes à chaque nature et catégorie de locaux retenus lors de la classification communale sont inscrites au procès-verbal des opérations de la révision. CRITÈRES à considérer CARACTÉRISTIQUES GÉNÉRALES PROPRES À CHAQUE CATEGORIE DE LOCAUX 1re catégorie 2e catégorie 3e catégorie 4e catégorie 5e catégorie 6e catégorie 7e catégorie 8e catégorie 1. Caractère architectural de l'immeuble Nettement somptueux Particulièrement soigné Belle apparence Sans caractère particulier Aspect délabré 2. Qualité de la construction Excellente Matériaux de tout premier ordre ou d'excellente qualité. Parfaite habitabilité Très bonne Matériaux assurant une très bonne habitabilité. Bonne Mais construction d'une classe et d'une qualité inférieures aux précédentes catégories. Courante Matériaux utilisés habituellement dans la région, assurant des conditions d'habitabilité normales mais une durée d'existence limitée pour les immeubles récents. Médiocre Construction économique en matériaux bon marché présentant souvent certains vices. Particulièrement défectueuse Ne présente pas ou ne présente plus les caractères élémentaires d'habitabilité en raison de la nature des matériaux utilisés, de la vétusté, etc. 3. Distribution du local : Conception générale Très large conception des diverses parties du local. (Largeur des baies supérieure à la normale. Dans les immeubles collectifs, accès et escaliers communs de larges dimensions). Large conception des diverses parties du local. (Largeur des baies supérieure à la normale. Dans les immeubles collectifs, accès et escaliers communs de larges dimensions). Moins d'ampleur que dans les catégories précédentes. Les diverses parties du local restent cependant assez spacieuses. Dans les immeubles collectifs, accès communs faciles. Faible développement des pièces, dégagements, entrées, etc.. Paliers souvent communs à plus de deux logements. Faible développement des pièces, dégagements, entrées, etc. Dimensions réduites, même en ce qui concerne les pièces d'habitation, notamment dans les constructions récentes. Logement souvent exigu. Dégagements généralement sacrifiés dans les immeubles collectifs (accès communs sombres et étroits). Pièces de réception Présence obligatoire de pièces de réception spacieuses. Présence obligatoire de pièces de réception dans les locaux comportant un certain nombre de pièces. Existence, en général, d'une pièce de réception : -dans les locaux anciens dès qu'il y a quatre pièces, -dans les locaux modernes, quel que soit le nombre de pièces. En général, absence de pièces de réception. Locaux d'hygiène Nombreux locaux d'hygiène bien équipés. En général, plusieurs salles d'eau. Présence nécessaire d'une salle de bains ou de douches ou d'un cabinet de toilette avec eau courante. Présence, au minimum, d'un cabinet de toilette avec eau courante. En général : -absence de locaux d'hygiène dans les immeubles anciens, -présence d'une salle d'eau dans les immeubles récents. Absence très fréquente de locaux d'hygiène. 4. Equipement : Equipements usuels : En général, eau à l'extérieur. Eau Nombreux postes d'eau courante intérieurs au local. Un ou plusieurs postes d'eau intérieurs. WC Un ou plusieurs éléments par local. WC particuliers généralement intérieurs. WC particuliers parfois extérieurs. WC Généralement extérieurs. Chauffage central Présence habituelle. Présence fréquente dans les immeubles anciens, habituelle dans les immeubles récents. Présence exceptionnelle dans les immeubles anciens, fréquente dans les immeubles récents. - - Absence habituelle de tout équipement, notamment des WC. Ascenseur Présence habituelle. Absence fréquente dans les immeubles anciens : présence habituelle dans les immeubles récents de plus de quatre étages. Absence de fréquence dans les immeubles anciens : présence habituelle dans les immeubles récents de plus de quatre étages. Absence habituelle dans les immeubles anciens : présence habituelle dans les immeubles récents de plus de quatre étages. - - Tapis d'escalier, escalier de service Présence habituelle (surtout dans les immeubles anciens). Absence fréquente. - - - - Impression d'ensemble (Caractère général de l'habitation) Grand luxe Luxe Très confortable Confortable Assez confortable Ordinaire Médiocre Très médiocre CRITÈRES à considérer CARACTÉRISTIQUES GÉNÉRALES PROPRES À CHAQUE CATÉGORIE A B C D Qualité de la construction (a titre principal) : -Murs Matériaux de bonne qualité. Matériaux ordinaires utilisés habituellement dans la région, le plus souvent mis en œuvre sans recherche et d'une façon économique. Matériaux bon marché, légers, présentant souvent certains défauts. Matériaux de qualité médiocre, parfois même, absence quasi totale de murs (hangars, etc). -Toiture Habillement, couverture en matériaux courants. Le plus souvent, couverture légère. Equipement (a titre accessoire) : – Electricité présence habituelle. présence assez fréquente. présence peu fréquente. – Eau présence habituelle. présence assez fréquente. présence peu fréquente. – Chauffage présence assez peu fréquente. présence exceptionnelle. absence habituelle. – Divers selon la nature de l'élément, présence occasionnelle de bac à laver, de fosse de visite pour voiture automobile, etc. absence habituelle. Qualité du service rendu bonne protection, fermeture complète et solide. protection suffisante, fermeture complète et encore satisfaisante. protection sommaire, parfois abris partiellement clos. protection des plus rudimentaires. Impression d'ensemble bonne. passable. médiocre. mauvaise. Pour le choix de la catégorie, il convient de prendre en considération le fait que les dépendances bâties ne présentent pas d'une manière générale, une finition aussi complète que celle des locaux d'habitation.
Code général des impôts, annexe iii
324 H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128024
2018-06-30 00:00:00
f71b627c351811aacfa75ceea07d45e5b86b8e0ea66ee88996d300eedc43cb81
[ -0.09754366427659988, 0.052415631711483, -0.015771685168147087, 0.05810578539967537, -0.014332002960145473, -0.0789843425154686, -0.021144885569810867, 0.021132882684469223, 0.060970038175582886, -0.01672329008579254, -0.02610679343342781, -0.06379033625125885, -0.03618147224187851, 0.035109683871269226, -0.04121512919664383, 0.008366713300347328, 0.1087629646062851, 0.05540391802787781, -0.05769185349345207, 0.011852489784359932, 0.021960174664855003, 0.01615220308303833, 0.023829897865653038, -0.01306469738483429, 0.009341346099972725, 0.1178664118051529, 0.06868267059326172, -0.03440001234412193, -0.036335743963718414, 0.0042952666990458965, -0.01019147876650095, -0.004791232757270336, 0.04359392821788788, 0.023472795262932777, -0.001977203879505396, -0.04384872689843178, -0.03186330199241638, -0.01449898537248373, -0.011072631925344467, -0.011855957098305225, -0.041816744953393936, 0.08191520720720291, 0.028081029653549194, 0.04268324375152588, 0.0021950548980385065, 0.02229110524058342, -0.05348161235451698, 0.022047189995646477, -0.006713847629725933, 0.12855544686317444, -0.06118516996502876, -0.012965233065187931, 0.04142225906252861, -0.0052077253349125385, -0.024358252063393593, 0.022120559588074684, -0.049392666667699814, 0.0447966493666172, 0.09552280604839325, -0.027913320809602737, -0.04563244432210922, -0.003516226075589657, 0.008750278502702713, -0.04760177060961723, 0.08940286189317703, -0.05194617062807083, 0.02574027329683304, -0.02117021195590496, 0.1761084347963333, 0.0014376965118572116, 0.006859878543764353, -0.011236177757382393, 0.02330978959798813, 0.03915904834866524, 0.049843549728393555, 0.038407985121011734, 0.017639251425862312, -0.016297968104481697, -0.014782858081161976, 0.01918022520840168, -0.024280093610286713, -0.022270934656262398, -0.004765260964632034, -0.0014859269140288234, -0.03798505291342735, -0.006907275412231684, 0.012833288870751858, -0.08087564259767532, -0.007779413368552923, 0.02882935106754303, -0.007414401974529028, -0.016080206260085106, 0.022286249324679375, 0.023965468630194664, 0.008339368738234043, -0.018401652574539185, -0.039677318185567856, -0.004441278986632824, 0.10585777461528778, 0.010061127133667469, -0.04186612740159035, 0.04114684462547302, -0.024524925276637077, -0.014556686393916607, -0.0008528442704118788, -0.016474731266498566, -0.015431852079927921, 0.040685877203941345, -0.04447857663035393, 0.02579638361930847, -0.07373753935098648, -0.02047974430024624, -0.006999845616519451, 0.0476260632276535, -0.015686718747019768, 0.12676268815994263, -0.004673072602599859, -0.058153264224529266, 0.03845852613449097, 0.02392672747373581, -0.013758230954408646, -0.03405073657631874, 0.0025698356330394745, 0.01754157245159149, -0.020444901660084724, -0.0011192236561328173, -0.054241426289081573, -0.037735871970653534, -0.0038421533536165953, -0.0789308175444603, 0.06718818843364716, -0.030800247564911842, 0.008456227369606495, -0.02689949981868267, -0.009246920235455036, -0.0110800601541996, 0.010159635916352272, 0.04318512976169586, 0.003104711417108774, -0.015911635011434555, -0.061532165855169296, 0.0007085302495397627, -0.026295801624655724, -0.0005192222888581455, 0.07832031697034836, 0.05434265360236168, 0.006316766608506441, -0.02655145339667797, 0.017259640619158745, 0.09678412228822708, -0.029052263125777245, 0.009388551115989685, 0.06036035716533661, 0.025203242897987366, 0.014721203595399857, -0.019795918837189674, -0.05094470828771591, 0.02609647437930107, 0.012431256473064423, -0.03362032398581505, 0.048992570489645004, -0.0023233068641275167, 0.015327650122344494, -0.05620788037776947, 0.01914146915078163, -0.08473338186740875, 0.0459265410900116, 0.010744324885308743, -0.025524768978357315, -0.004943509120494127, -0.05267060920596123, 0.02410757914185524, 0.009272264316678047, -0.015070894733071327, -0.020024171099066734, -0.014646482653915882, -0.009471265599131584, -0.009622974321246147, -0.02253984846174717, 0.08160369843244553, 0.025811007246375084, -0.028105834499001503, -0.021247798576951027, -0.03504961356520653, -0.008100774139165878, 0.06189056113362312, -0.007947617210447788, -0.06779805570840836, -0.03894773870706558, 0.020217647776007652, -0.009808819741010666, -0.014566302299499512, -0.055338725447654724, 0.012602479197084904, 0.0426446758210659, -0.034297749400138855, -0.002968445187434554, 0.05651276558637619, 0.056166715919971466, 0.034209709614515305, 0.019017238169908524, -0.0010731997899711132, -0.015211018733680248, 0.009552345611155033, -0.0031480093020945787, -0.013878213241696358, -0.011487032286822796, 0.024798370897769928, -0.07834256440401077, 0.005791826173663139, 0.029074719175696373, -0.007056268397718668, 0.0030977162532508373, 0.03369882330298424, -0.023059453815221786, -0.019464589655399323, -0.06546260416507721, 0.015931177884340286, 0.047912802547216415, -0.021009787917137146, 0.019266368821263313, 0.02124989964067936, -0.06008729338645935, 0.03622977063059807, 0.0422816202044487, 0.004264592193067074, -0.028542378917336464, 0.00966392457485199, 0.014682290144264698, -0.03569736331701279, 0.03739212825894356, -0.051473695784807205, -0.0004184443096164614, 0.01204797625541687, -0.002340048784390092, -0.03013893961906433, -0.009192189201712608, 0.032718200236558914, -0.029275566339492798, 0.019736487418413162, 0.02315516583621502, -0.02463437244296074, 0.03582330048084259, -0.007669451646506786, 0.054992757737636566, -0.013772659935057163, -0.011122594587504864, -0.044615454971790314, -0.0196108128875494, 0.04606717452406883, -0.024248896166682243, 0.012715023942291737, -0.052240315824747086, 0.031806137412786484, -0.05671558901667595, -0.06503768265247345, 0.03708847239613533, 0.03616867959499359, 0.011498994193971157, -0.09542810916900635, 0.02535121515393257, -0.007467866875231266, -0.016550282016396523, -0.010987033136188984, 0.00568418251350522, -0.06945835798978806, 0.0009846292668953538, -0.04036683961749077, -0.00043993283179588616, 0.012628412805497646, -0.06880345195531845, 0.0035775855649262667, -0.06006966158747673, -0.003008027095347643, -0.02609640173614025, -0.024551887065172195, -0.0030794627964496613, -0.015205820091068745, 0.028182487934827805, -0.009425295516848564, 0.06286752969026566, -0.00833079218864441, -0.0843748077750206, -0.03664126619696617, -0.018936999142169952, 0.009212181903421879, 0.03371289372444153, 0.03334548696875572, -0.004390635062009096, 0.009866734966635704, -0.026362009346485138, -0.01645619422197342, -0.0002547388430684805, 0.0734056830406189, 0.05284622311592102, 0.0569295659661293, -0.02856995165348053, -0.014123301021754742, 0.020922543480992317, 0.01942558027803898, -0.02457486279308796, -0.01994933933019638, 0.03322017937898636, 0.014716663397848606, -0.03144483268260956, -0.0011501336703076959, -0.07838067412376404, -0.012254093773663044, 0.005917485803365707, 0.01946171000599861, 0.042608000338077545, 0.050284333527088165, -0.002399170072749257, -0.012752702459692955, 0.03104979917407036, 0.003715632949024439, 0.0719243660569191, 0.023210957646369934, -0.022126445546746254, -0.026027731597423553, -0.0035621013958007097, 0.0879046618938446, 0.018288904801011086, -0.018193673342466354, -0.015424049459397793, -0.01987435109913349, -0.01924370415508747, 0.015823980793356895, -0.046647362411022186, -0.003518641460686922, 0.015169000253081322, 0.008724676445126534, 0.025613294914364815, -0.04035463184118271, -0.002494461601600051, -0.022737404331564903, 0.02373434044420719, -0.020987648516893387, 0.0338057316839695, 0.0198360625654459, 0.022629590705037117, -0.07057663053274155, -0.06857720017433167, 0.026742691174149513, 0.08960113674402237, -0.03340449929237366, 0.013827883638441563, 0.009545441716909409, 0.015108360908925533, -0.021812839433550835, 0.003246571868658066, 0.029810655862092972, 0.06048745661973953, 0.022621478885412216, 0.05260469391942024, -0.01978667452931404, 0.014988595619797707, 0.060192156583070755, -0.03471183031797409, 0.028937973082065582, -0.03313487768173218, -0.02360648103058338, -0.003763524116948247, 0.041171662509441376, 0.002084500854834914, 0.039559561759233475, -0.014629678800702095, 0.025226304307579994, -0.005346286576241255, -0.02935122698545456, -0.04730237275362015, 0.041370462626218796, 0.026552172377705574, 0.01983122155070305, 0.02827771008014679, 0.03630920127034187, -0.0015366168227046728, 0.043241843581199646, 0.03732745721936226, 0.010859869420528412, 0.010767696425318718, -0.042081136256456375, 0.03737160190939903, -0.024423135444521904, 0.013560566119849682, -0.01599056087434292, 0.0068429275415837765, -0.010240246541798115, 0.058944374322891235, -0.010427352041006088, -0.019084304571151733, -0.018982039764523506, -0.010552969761192799, 0.025540649890899658, -0.0093279629945755, -0.005074663087725639, 0.05791487172245979, 0.021276751533150673, -0.03217048943042755, -0.05945662409067154, -0.03513436019420624, 0.016316954046487808, 0.028548821806907654, 0.021440958604216576, 0.016305983066558838, 0.052556414157152176, 0.005432335659861565, -0.05065954104065895, -0.031936731189489365, 0.021841397508978844, 0.0965813547372818, -0.015497347339987755, -0.007662957068532705, -0.03297360613942146, -0.04175124317407608, 0.03574752062559128, 0.011427403427660465, -0.04130765050649643, 0.13942648470401764, -0.03926398977637291, 0.021913982927799225, 0.03433415666222572, 0.002050891052931547, -0.02769174799323082, -0.03424380347132683, 0.062266528606414795, 0.05420937389135361, 0.013791278935968876, -0.05656304210424423, 0.017306797206401825, -0.0519547313451767, -0.00008074432116700336, -0.013536238111555576, -0.03644900396466255, -0.030736558139324188, 0.0059653944335877895, -0.04313893988728523, 0.014233353547751904, 0.010056417435407639, 0.018789641559123993, -0.019419100135564804, 0.02419985644519329, 0.02210300974547863, -0.03605489805340767, -0.025276096537709236, -0.03372229263186455, 0.03278937563300133, -0.02813243307173252, 0.03329665586352348, 0.05641959607601166, -0.012825706973671913, 0.026781689375638962, -0.04247051104903221, -0.0020222284365445375, -0.0026445959229022264, -0.004857541993260384, -0.0166633240878582, 0.025456640869379044, 0.011856126599013805, 0.027387114241719246, -0.012312312610447407, -0.060108818113803864, -0.04237397015094757, 0.006560963578522205, 0.03046918660402298, 0.021380985155701637, 0.007006533443927765, 0.022133663296699524, -0.03457450121641159, 0.023452745750546455, 0.01958533003926277, 0.01263395231217146, -0.014236094430088997, -0.02570277452468872, 0.03925342485308647, 0.04051366075873375, 0.005744049325585365, 0.03418859466910362, -0.02661716379225254, 0.004564200062304735, -0.033563461154699326, 0.015178791247308254, -0.010808322578668594, 0.029825396835803986, 0.016919253394007683, 0.025482797995209694, -0.003797871759161353, -0.050965145230293274, 0.028271932154893875, -0.033862143754959106, 0.02943035587668419, -0.007933709770441055, -0.033669114112854004, 0.043837398290634155, 0.008796104229986668, 0.0421600267291069, -0.01432091649621725, -0.016401657834649086, 0.014859524555504322, 0.005402708426117897, -0.0329398475587368, 0.010312889702618122, -0.011724480427801609, 0.05427113547921181, -0.038666218519210815, -0.0231370497494936, 0.030085740610957146, 0.033864788711071014, 0.055395349860191345, 0.0005569889908656478, -0.07472031563520432, -0.014048281125724316, -0.007225502282381058, -0.05930919200181961, 0.006525750271975994, 0.0068807657808065414, -0.00684102950617671, 0.008137223310768604, -0.00031305421725846827, -0.0000542393208888825, 0.008974168449640274, 0.009571213275194168, -0.04392768070101738, 0.0037332901265472174, 0.03704740107059479, -0.03806418925523758, -0.01922030560672283, 0.020974164828658104, 0.07005710899829865, -0.012097148224711418, -0.027442600578069687, 0.03300673887133598, 0.03292008489370346, 0.006390823516994715, -0.01199460867792368, -0.020665545016527176, -0.008708769455552101, 0.058768704533576965, -0.0011500664986670017, 0.039279889315366745, 0.05066845938563347, 0.0013701595598831773, 0.012228494510054588, -0.02416016161441803, 0.019605472683906555, 0.034877799451351166, 0.03005778230726719, -0.022600870579481125, -0.03321211412549019, -0.036401692777872086, 0.0033675646409392357, 0.03334293141961098, 0.050475820899009705, -0.03608350828289986, -0.015458381734788418, 0.017631791532039642, -0.017887555062770844, -0.06038355082273483, 0.02554432302713394, 0.024218890815973282, 0.006337274797260761, -0.026435935869812965, -0.0375257208943367, -0.011688305996358395, 0.01253935880959034, 0.027135178446769714, -0.02727590501308441, 0.045562129467725754, 0.03625562787055969, 0.0018239202909171581, -0.015119756571948528, 0.03108186647295952, 0.04113340377807617, -0.0605926550924778, -0.03627990558743477, 0.034040097147226334, -0.018988290801644325, -0.06654646247625351, -0.05470668524503708, 0.019480595365166664, -0.06260845810174942, -0.020053047686815262, -0.02930339425802231, 0.04190273955464363, 0.013465981930494308, 0.020640050992369652, -0.0142455343157053, 0.08270445466041565, -0.003106977790594101, 0.00702804746106267, -0.01747240126132965, 0.08164392411708832, 0.03311214968562126, -0.005210426636040211, 0.042886488139629364, -0.07234451174736023, 0.02107708714902401, -0.008553070947527885, 0.04882250726222992, -0.0002982192381750792, -0.023499879986047745, -0.0205557718873024, -0.0004073401796631515, 0.01734556257724762, 0.025227699428796768, 0.02554008737206459, -0.017478298395872116, -0.037641286849975586, -0.03137370944023132, -0.007358081638813019, 0.020023202523589134, -0.05401983857154846, 0.014059951528906822, 0.01089844573289156, -0.021484535187482834, 0.005979216657578945, -0.03158183768391609, -0.07034924626350403, 0.05383535474538803, 0.05480661243200302, -0.030132848769426346, -0.029612984508275986, 0.05592721328139305, -0.014827058650553226, -0.030342653393745422, -0.00305305072106421, 0.03927677124738693, -0.03873972222208977, -0.059287648648023605, -0.021107902750372887, -0.006570636760443449, -0.03085371106863022, 0.002127894898876548, -0.008110900409519672, -0.05043035000562668, 0.02673301473259926, -0.02374272234737873, -0.023355208337306976, -0.0003603336517699063, -0.030438492074608803, -0.0076718260534107685, 0.03722700849175453, -0.010623090900480747, 0.029353497549891472, 0.04252191632986069, 0.04081221669912338, 0.017306307330727577, 0.029571041464805603, -0.017503924667835236, 0.007675472646951675, 0.013589322566986084, 0.006957171484827995, -0.029667649418115616, -0.00012863907613791525, 0.030251823365688324, -0.03996981680393219, -0.018792005255818367, 0.03595021367073059, 0.06271647661924362, 0.09196875244379044, 0.026200396940112114, 0.005081665236502886, 0.022354410961270332, -0.011895678006112576, -0.043073877692222595, -0.004783903248608112, 0.036512430757284164, 0.05504011735320091, 0.013664765283465385, -0.0002288695686729625, 0.010904294438660145, 0.013451134786009789, -0.036355432122945786, -0.018100135028362274, -0.028106817975640297, 0.0017868110444396734, -0.02859131246805191, -0.004472679924219847, -0.004909681621938944, 0.07376396656036377, -0.030780702829360962, -0.009704545140266418, -0.032245080918073654, 0.00041153901838697493, 0.00331093673594296, -0.009276827797293663, -0.05073080211877823, 0.012015861459076405, 0.029681023210287094, 0.02359546348452568, 0.006896100472658873, 0.03635476902127266, -0.003162145847454667, -0.046598196029663086, 0.031809840351343155, -0.0055832224898040295, -0.014545349404215813, 0.03762727975845337, -0.01713757961988449, 0.029974957928061485, 0.09316245466470718, -0.018589524552226067, -0.031313586980104446, 0.015228522010147572, -0.03838812932372093, 0.022048469632864, 0.013732068240642548, -0.031406573951244354, 0.015599907375872135, 0.026546942070126534, 0.018964363262057304, 0.097608283162117, 0.026914959773421288, -0.05596558004617691, -0.019705895334482193, -0.03280821815133095, 0.021460557356476784, 0.00298766209743917, 0.021799258887767792, 0.01781356707215309, 0.02087997831404209, 0.029234018176794052, 0.03881746530532837, 0.020055340602993965, -0.042641907930374146, -0.022880960255861282, -0.025682151317596436, 0.037148743867874146, -0.03680944815278053, 0.018169406801462173, 0.021786196157336235, 0.027670688927173615, 0.015353946015238762, 0.012097340077161789, 0.012253434397280216, -0.04975514858961105, -0.035047292709350586, 0.038620151579380035, -0.022161070257425308, -0.05193489417433739, 0.008051959797739983, -0.030889011919498444, -0.005416719242930412, 0.048644229769706726, -0.014569761231541634, -0.02914600633084774, -0.021070433780550957, -0.014356422238051891, -0.016709964722394943, -0.049741584807634354, -0.021312566474080086, 0.011888495646417141, 0.008943547494709492, 0.10522111505270004, 0.022406691685318947, -0.036193665117025375, -0.017853330820798874, 0.006791915278881788, -0.0029102035332471132, -0.0006367533351294696, 0.013434371910989285, -0.04599831625819206, 0.016967905685305595, -0.047818735241889954, -0.020377691835165024, -0.031897272914648056, 0.02538193203508854, -0.009201771579682827 ]
I. - La classification communale des maisons individuelles et des locaux situés dans un immeuble collectif est établie en fonction des caractéristiques générales de leur partie principale. II. Lorsqu'ils sont situés sur la même propriété que la partie principale dont ils constituent l'accessoire, les dépendances bâties et les éléments bâtis formant dépendances autres que ceux visés à l'article 324 G . II sont rangés dans la catégorie à laquelle appartient la partie principale. Lorsqu'ils sont à usage commun, ils sont rangés dans la catégorie à laquelle appartient la majorité des parties principales des locaux qu'ils desservent.
Code général des impôts, annexe iii
324 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299371
1979-07-01 00:00:00
d4493ca709ad0ed2b6cc05e7a56d3884e04b0ca47b990266657e2c6b4801b334
[ -0.1323624551296234, 0.026115499436855316, -0.03742346912622452, 0.0887218490242958, -0.08552008867263794, -0.02809559926390648, -0.040439456701278687, 0.005185774527490139, 0.09568308293819427, -0.024799032136797905, -0.012571817263960838, -0.046652697026729584, -0.04005734622478485, 0.0015760388923808932, -0.05699816718697548, 0.013503912836313248, 0.09926562756299973, 0.03402911499142647, -0.05352206528186798, 0.024707894772291183, 0.03730237856507301, 0.014314045198261738, 0.022686084732413292, -0.0416150726377964, -0.0033299827482551336, 0.06856804341077805, 0.061766885221004486, -0.03469044715166092, -0.004880592226982117, 0.01024747546762228, 0.012246954254806042, 0.028617985546588898, -0.0021371471229940653, 0.03767649456858635, 0.05162805691361427, -0.05916339159011841, -0.00023293412232305855, -0.020419970154762268, -0.03306268900632858, -0.03761666640639305, -0.01930472068488598, 0.06363768130540848, 0.01423816941678524, 0.023484932258725166, 0.02334948256611824, -0.016602274030447006, -0.026934534311294556, 0.03623756766319275, -0.006462483666837215, 0.08828462660312653, -0.02832351066172123, -0.009188860654830933, 0.03720102459192276, -0.008468639105558395, 0.011424662545323372, 0.025567620992660522, -0.09200247377157211, 0.04685748741030693, 0.05209037661552429, -0.010216238908469677, -0.06418422609567642, -0.003138788742944598, 0.02324528433382511, -0.03210008889436722, 0.08111976087093353, -0.046620775014162064, 0.028128718957304955, -0.03604268655180931, 0.14301840960979462, 0.021190272644162178, -0.012496167793869972, 0.007809515111148357, 0.02021975815296173, 0.018447646871209145, -0.0006829892517998815, 0.03877765312790871, -0.003992782440036535, -0.03976474702358246, -0.03357359394431114, 0.01260009128600359, -0.0213530994951725, -0.0013913511065766215, 0.008561152033507824, -0.030937911942601204, -0.01399022527039051, 0.017996469512581825, 0.025838516652584076, -0.07740988582372665, -0.009036337025463581, -0.004523277282714844, -0.00626392662525177, -0.044341497123241425, 0.007233102805912495, 0.03549616038799286, 0.010175678879022598, 0.02404884062707424, -0.046612877398729324, -0.012355577200651169, 0.10239806771278381, 0.028964165598154068, -0.005828917492181063, 0.02090444415807724, -0.02088235877454281, -0.036015961319208145, 0.03840778023004532, -0.044290658086538315, 0.006995175499469042, 0.01864018477499485, -0.06284146010875702, 0.003644000506028533, -0.04957994818687439, -0.054046861827373505, -0.024027639999985695, 0.053008973598480225, -0.0703645721077919, 0.1087975949048996, -0.026814762502908707, -0.08123286068439484, 0.05185668542981148, 0.0007778013241477311, -0.02570316754281521, -0.033159367740154266, 0.020596357062458992, 0.027485638856887817, -0.0807352066040039, -0.030444959178566933, 0.003135547274723649, -0.06677275151014328, -0.007460558321326971, -0.06831952929496765, 0.02122444100677967, 0.004997421056032181, 0.013423905707895756, -0.05943844094872475, -0.004078325815498829, -0.005945762153714895, -0.0146093238145113, 0.0433214008808136, -0.026212334632873535, -0.005254455842077732, -0.04881630465388298, 0.03548162057995796, -0.049306727945804596, 0.004989360924810171, 0.039092641323804855, 0.06932373344898224, 0.0133785679936409, -0.04103461280465126, 0.036077748984098434, 0.07385730743408203, -0.027241302654147148, 0.0213252454996109, 0.0876753032207489, 0.008801213465631008, -0.0006953030824661255, -0.035988692194223404, -0.05381453037261963, 0.03737886622548103, 0.02258409559726715, -0.03349263593554497, 0.021193869411945343, -0.02558891475200653, 0.03944394364953041, -0.03135071322321892, 0.054816439747810364, -0.08039552718400955, -0.00783994048833847, 0.03571797534823418, 0.007640596479177475, -0.0031999817583709955, -0.061115607619285583, 0.018062809482216835, 0.005197274498641491, -0.0026030237786471844, -0.018825026229023933, -0.024891477078199387, -0.024580666795372963, -0.01025764923542738, -0.04519549757242203, 0.09188752621412277, 0.041344452649354935, -0.0643402636051178, -0.02209531143307686, -0.005001419223845005, -0.001932205748744309, 0.0244417916983366, -0.02086382359266281, -0.0603814497590065, -0.03357408195734024, 0.03373877331614494, -0.005313004367053509, -0.003425015602260828, -0.05108638107776642, 0.008656976744532585, 0.03998906910419464, -0.013086860999464989, 0.038543522357940674, 0.05612105131149292, 0.06959126144647598, 0.04743300750851631, 0.050398826599121094, 0.00037860049633309245, 0.005136544816195965, 0.009614383801817894, -0.02125972881913185, -0.0036487188190221786, -0.0003052720567211509, 0.04688538983464241, -0.057151634246110916, -0.004967032000422478, -0.00673934631049633, -0.0035662564914673567, 0.011882409453392029, 0.030293915420770645, -0.03249272331595421, -0.02629176340997219, -0.0680031105875969, 0.01580146886408329, 0.037256501615047455, -0.048817288130521774, 0.028379041701555252, 0.01914072409272194, -0.05475303530693054, 0.02436446025967598, 0.041921216994524, 0.012417747639119625, -0.021118585020303726, 0.007968886755406857, 0.008301200345158577, -0.055159565061330795, 0.04756448045372963, -0.04728459566831589, 0.026990670710802078, 0.007124238181859255, 0.0008509228355251253, 0.005278495140373707, 0.03821903467178345, 0.029203707352280617, -0.01180333737283945, 0.0000507585282321088, 0.012475715018808842, -0.04579773545265198, 0.04053926840424538, -0.002702676225453615, 0.044281814247369766, -0.0211339071393013, -0.01838526874780655, -0.025001877918839455, -0.018583720549941063, 0.08774738013744354, -0.044723592698574066, 0.015242429450154305, -0.04983332008123398, 0.0024221325293183327, -0.025752443820238113, -0.05163721367716789, 0.015197087079286575, 0.02612612210214138, 0.03260883688926697, -0.08719725161790848, -0.012142229825258255, -0.009303112514317036, 0.008732792921364307, -0.03381028398871422, 0.003486856585368514, -0.09264826774597168, 0.04047049582004547, -0.03825892135500908, -0.023308448493480682, 0.007098033558577299, -0.002122006844729185, 0.015401368960738182, -0.03099130094051361, 0.020663898438215256, -0.004828984383493662, -0.05227803811430931, -0.018918480724096298, -0.02749672718346119, 0.009735510684549809, -0.004538566805422306, 0.054347600787878036, 0.012758472003042698, -0.05722783878445625, -0.025144508108496666, 0.004935192409902811, -0.00025747218751348555, 0.04909944161772728, 0.009374965913593769, -0.015746090561151505, 0.017680883407592773, -0.01715383306145668, -0.02959986962378025, -0.005699676927179098, 0.03006332740187645, 0.05038687214255333, 0.03863050043582916, -0.022990940138697624, -0.02172982320189476, 0.018019849434494972, 0.0033412957563996315, 0.008872262202203274, -0.02581726759672165, 0.013436289504170418, -0.018356481567025185, -0.03971123695373535, 0.015815863385796547, -0.07098773866891861, -0.006795745808631182, 0.013141279108822346, 0.04186888039112091, -0.003717099316418171, 0.057794198393821716, 0.009093895554542542, -0.00665756780654192, -0.00793145690113306, 0.005110661033540964, 0.06675628572702408, 0.030613187700510025, -0.013454965315759182, -0.03159809112548828, 0.009847749955952168, 0.09489373117685318, 0.035230476409196854, -0.019149288535118103, -0.016277864575386047, -0.022022755816578865, -0.01881340891122818, 0.008022377267479897, -0.03536876663565636, 0.02369576133787632, 0.017772668972611427, 0.02009221725165844, 0.030388355255126953, -0.040506407618522644, -0.011067225597798824, -0.040184516459703445, 0.02336280047893524, -0.00812986958771944, 0.02506447769701481, 0.023530375212430954, 0.03950544819235802, -0.06220186501741409, -0.07715697586536407, 0.021589864045381546, 0.09084909409284592, -0.020526865497231483, 0.024844681844115257, -0.004128985572606325, 0.03324156254529953, -0.022108031436800957, 0.01618707738816738, 0.012135293334722519, 0.049441754817962646, 0.027218474075198174, 0.07118517905473709, -0.03217189013957977, 0.010429848916828632, 0.055695194751024246, -0.04243391379714012, 0.004709720145910978, -0.0021121217869222164, -0.018658654764294624, -0.02687206119298935, 0.022577853873372078, -0.0566258542239666, 0.03546794503927231, -0.022460531443357468, 0.019610613584518433, -0.0029010088182985783, -0.015251636505126953, -0.02645796909928322, 0.058854639530181885, 0.04790116101503372, -0.005233009811490774, 0.008235931396484375, 0.0403703935444355, -0.008306611329317093, 0.02549637481570244, 0.0397375263273716, 0.006131595931947231, 0.004703832324594259, -0.03510618954896927, 0.048070862889289856, 0.008999462239444256, 0.019231796264648438, 0.00118634186219424, 0.02563149854540825, -0.004572539124637842, 0.03902308642864227, 0.03172875940799713, -0.014241604134440422, -0.005281771533191204, -0.01233476959168911, 0.031150920316576958, -0.039611831307411194, 0.03085438162088394, 0.054652731865644455, 0.03365790471434593, 0.003498666686937213, -0.03472451865673065, -0.027210010215640068, 0.034764934331178665, 0.03181251883506775, 0.032484203577041626, 0.0017391399014741182, 0.03080935589969158, 0.02778729423880577, -0.02402501180768013, -0.01990695670247078, 0.011249877512454987, 0.10136130452156067, -0.03688289225101471, 0.0064959838055074215, -0.02963845804333687, -0.0146091990172863, 0.024162087589502335, 0.024701619520783424, -0.024736452847719193, 0.1326896846294403, -0.08059301972389221, 0.02183145098388195, 0.04403280094265938, -0.0037102319765836, 0.006922305095940828, -0.03401649370789528, 0.03129006549715996, 0.06230643391609192, 0.016451409086585045, -0.06035211309790611, 0.028777670115232468, -0.05961146578192711, -0.006008630618453026, 0.04814653843641281, -0.030801083892583847, -0.017397651448845863, 0.0028954835142940283, -0.02622908540070057, 0.011406676843762398, 0.02350497990846634, 0.02782229520380497, -0.032784730195999146, 0.042509179562330246, 0.018775038421154022, -0.025508807972073555, -0.0224535521119833, -0.03198464214801788, 0.013161879032850266, 0.025566980242729187, 0.044955216348171234, -0.023885609582066536, -0.016857935115695, 0.030569614842534065, -0.05792941898107529, -0.005465304013341665, 0.037015341222286224, 0.0034728976897895336, -0.014136107638478279, 0.030452389270067215, 0.006505555473268032, 0.002355220029130578, -0.021336346864700317, -0.04506297409534454, -0.021979589015245438, -0.017142698168754578, -0.0002529304474592209, 0.014134300872683525, 0.03470311686396599, -0.011718019843101501, -0.04207030311226845, 0.004152177833020687, 0.02957906201481819, -0.0027607951778918505, -0.003628055565059185, -0.017252368852496147, 0.009826174937188625, 0.04093676060438156, 0.022765880450606346, 0.017239592969417572, -0.018794521689414978, -0.004758399911224842, -0.03803516924381256, 0.022888701409101486, -0.014398065395653248, 0.03335051238536835, 0.003706841031089425, 0.027476664632558823, -0.004351016599684954, -0.08224213123321533, 0.061404999345541, -0.002441086806356907, 0.04283323138952255, 0.016100294888019562, -0.01727244257926941, 0.033619996160268784, -0.0005965018644928932, 0.030026409775018692, -0.007349845953285694, 0.004405686166137457, -0.003491633338853717, 0.0045338827185332775, -0.03088485822081566, -0.0002808438439387828, -0.001200029393658042, 0.08008316159248352, 0.003976329695433378, -0.03401404619216919, 0.05941728502511978, 0.06007930263876915, 0.027221746742725372, -0.019536733627319336, -0.07935338467359543, -0.017909929156303406, -0.02859288454055786, -0.04904694855213165, 0.00424277875572443, 0.006326799280941486, -0.00007607554289279506, 0.01052140723913908, -0.014511793851852417, 0.00814031157642603, 0.045860983431339264, 0.015095042996108532, -0.0010709944181144238, 0.014903104864060879, 0.0059093595482409, -0.04812848940491676, -0.01877332292497158, 0.03241759166121483, 0.06226940080523491, 0.0032173320651054382, -0.01778765767812729, 0.03397497907280922, 0.043636493384838104, 0.01139811985194683, -0.013461672700941563, -0.027889810502529144, 0.0033175256103277206, 0.03880101814866066, -0.0012494497932493687, 0.03917491063475609, 0.030190270394086838, -0.010071905329823494, 0.01567937433719635, -0.04618554189801216, 0.04426279664039612, 0.002157681854441762, 0.07119037210941315, 0.004242961760610342, -0.037622999399900436, -0.04587931931018829, 0.033641278743743896, 0.07648158818483353, 0.02617400512099266, -0.013113508000969887, -0.03312775865197182, 0.006649990100413561, 0.006393689662218094, -0.030205080285668373, -0.0025133714079856873, 0.030147595331072807, 0.03200716897845268, -0.027069581672549248, -0.05442216992378235, 0.0034747819881886244, -0.010937906801700592, 0.05006973072886467, -0.02120164968073368, 0.04228240251541138, 0.029266132041811943, 0.018927346915006638, -0.010370985604822636, 0.04823513701558113, 0.00983008835464716, -0.02452727034687996, -0.04062512889504433, 0.03834672272205353, -0.010104034096002579, -0.03991977125406265, -0.06683215498924255, -0.008907603099942207, -0.03900051489472389, -0.0034412730019539595, -0.008026584051549435, 0.030647223815321922, 0.005379675421863794, 0.006217779591679573, -0.0006258127395994961, 0.09514690190553665, -0.0194970965385437, 0.026332980021834373, -0.013448252342641354, 0.05865335464477539, -0.021975982934236526, -0.026579592376947403, 0.049842674285173416, -0.05150045454502106, -0.006165686063468456, 0.009525774046778679, 0.024524809792637825, 0.022967269644141197, -0.02630373276770115, -0.015489158220589161, -0.017560267820954323, -0.01169535145163536, 0.02764631062746048, 0.0326232947409153, -0.005276785232126713, -0.009278524667024612, -0.02440742403268814, 0.011807690374553204, 0.018214276060461998, -0.03333761543035507, 0.016876231878995895, 0.029995476827025414, -0.03636757656931877, 0.015593898482620716, -0.04875117912888527, -0.03883638605475426, 0.03250107541680336, 0.028395522385835648, -0.021946072578430176, -0.007678278721868992, 0.05267215892672539, 0.011457960121333599, -0.03406204655766487, -0.007066864054650068, 0.027784140780568123, -0.01500620786100626, -0.046467144042253494, -0.022155361250042915, 0.019707046449184418, 0.0006756525253877044, 0.004045215900987387, -0.053574103862047195, -0.022731900215148926, -0.024438507854938507, -0.05289863422513008, -0.022545073181390762, -0.06990896910429001, 0.0057138558477163315, -0.00469520827755332, 0.006960348226130009, -0.011727231554687023, 0.010635550133883953, 0.02958380989730358, 0.0037015348207205534, 0.028382083401083946, -0.009554920718073845, -0.01515287347137928, 0.015201379545032978, 0.015065738931298256, -0.019344322383403778, 0.00028988474514335394, 0.029521562159061432, 0.042152658104896545, -0.046533823013305664, -0.01985924132168293, 0.04115356504917145, 0.04217454791069031, 0.10295893996953964, 0.006925491150468588, 0.028088562190532684, 0.06534896045923233, 0.002060625236481428, -0.039466846734285355, 0.0033632060512900352, 0.03687833622097969, 0.05275421217083931, 0.018237244337797165, -0.013274168595671654, 0.06013505905866623, 0.01965492032468319, -0.038578201085329056, -0.03218449652194977, -0.012357485480606556, 0.006178335752338171, -0.0046406337060034275, 0.003310817526653409, 0.003547604428604245, 0.07805480808019638, -0.03880203887820244, -0.03588275983929634, -0.053598400205373764, 0.0038341120816767216, 0.019841168075799942, -0.035029131919145584, -0.02860068716108799, 0.023717451840639114, 0.010453934781253338, 0.0003375106898602098, -0.01300111971795559, 0.018345696851611137, 0.018083715811371803, -0.05316358804702759, 0.04550863802433014, -0.012824066914618015, 0.015241243876516819, 0.012164175510406494, 0.008008993230760098, 0.03187616914510727, 0.05229751020669937, -0.01071761455386877, -0.05998258665204048, -0.012470411136746407, 0.006353296805173159, -0.0077913785353302956, 0.015528044663369656, -0.03339526802301407, 0.026526566594839096, 0.03202539682388306, 0.06644872575998306, 0.04957136511802673, 0.0005935152876190841, 0.009542734362185001, -0.02643871307373047, -0.025011561810970306, -0.006052998825907707, 0.011163771152496338, 0.02318418398499489, 0.005803616717457771, 0.03908490762114525, 0.0829828679561615, 0.010327066294848919, 0.026492325589060783, -0.03678126633167267, 0.005926402285695076, -0.07054177671670914, 0.020225467160344124, -0.042730700224637985, -0.00907242763787508, 0.040131278336048126, -0.02901151403784752, 0.025656551122665405, -0.05306844040751457, 0.010149131529033184, -0.03822785243391991, -0.009712997823953629, 0.016590485349297523, -0.030819209292531013, -0.032710883766412735, 0.012040494941174984, -0.027797499671578407, -0.003954028710722923, 0.03266974911093712, 0.002220683265477419, -0.05099386349320412, -0.05228937789797783, -0.023528171703219414, -0.0491328164935112, -0.031118156388401985, -0.059766735881567, 0.008016678504645824, -0.014045326970517635, 0.062149789184331894, 0.04071787744760513, -0.031200263649225235, -0.032830361276865005, 0.015617220662534237, -0.008681798353791237, 0.007641319651156664, -0.001779465121217072, -0.05492817610502243, 0.034991368651390076, -0.08903447538614273, -0.012505252845585346, -0.010508337989449501, 0.041677068918943405, -0.04170214757323265 ]
Des locaux de référence sont choisis par nature de construction pour illustrer chacune des catégories de la classification communale et servir de termes de comparaison. Le choix porte,pour chaque catégorie,sur un ou plusieurs locaux particulièrement représentatifs de la catégorie,comprenant,le cas échéant,des dépendances bâties et non bâties d'importance moyenne par rapport à la généralité des locaux de même nature de la catégorie. La liste des locaux de référence est inscrite au procès-verbal des opérations de la révision.
Code général des impôts, annexe iii
324 J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299372
1979-07-01 00:00:00
e8e94615d2a22ff11e4e8b6ae62da5f760bb7a719623b1ccdf50d6a7d41b0012
[ -0.103322334587574, 0.0014476000797003508, -0.030021309852600098, 0.04352438077330589, -0.07203244417905807, -0.028890354558825493, 0.0057693240232765675, 0.058793604373931885, 0.09186352044343948, 0.018960990011692047, 0.005552940536290407, -0.017317267134785652, -0.0252959206700325, 0.018990004435181618, -0.045839179307222366, 0.051475655287504196, 0.16226477921009064, 0.03959225118160248, 0.007187291979789734, 0.026792144402861595, 0.08440955728292465, -0.01547310035675764, 0.054381851106882095, -0.05422963201999664, -0.020655851811170578, 0.06999288499355316, 0.037914540618658066, -0.07880359888076782, -0.027710307389497757, -0.005186281632632017, -0.009096916764974594, 0.05859636887907982, 0.01391927246004343, 0.08680954575538635, 0.015145640820264816, -0.04521157965064049, 0.0286560095846653, -0.006463651079684496, -0.032114215195178986, -0.06610605120658875, 0.011222009547054768, 0.026883549988269806, -0.0057020592503249645, -0.001668159500695765, -0.011456047184765339, 0.023503363132476807, -0.016998300328850746, 0.05938860774040222, -0.05874668061733246, 0.0987873300909996, -0.05423952639102936, -0.03562638536095619, 0.024672552943229675, 0.02445092238485813, -0.0035162644926458597, 0.044024284929037094, -0.0717201828956604, 0.02857384830713272, 0.08063174784183502, -0.01935027912259102, 0.02212517149746418, -0.0026648053899407387, -0.039648834615945816, -0.017045821994543076, 0.0721227303147316, -0.008490758948028088, 0.034423887729644775, -0.036370888352394104, 0.11047585308551788, 0.001414880738593638, -0.0499715730547905, 0.07368417829275131, 0.04549439996480942, -0.013250996358692646, 0.016437344253063202, 0.04639202728867531, 0.008986156433820724, 0.028935689479112625, -0.06589777767658234, -0.006581007968634367, -0.038494426757097244, -0.01162880752235651, 0.02390553057193756, -0.004611382260918617, 0.005422352813184261, -0.017943117767572403, -0.003535369411110878, -0.09116236865520477, -0.028752712532877922, 0.06038548797369003, -0.03372588008642197, 0.03724519535899162, -0.016669198870658875, 0.005635325331240892, -0.049580566585063934, 0.005817819852381945, -0.03677062317728996, -0.01890948787331581, 0.06009399890899658, -0.012592795304954052, -0.00013233048957772553, 0.015625666826963425, -0.01999238319694996, -0.030787471681833267, 0.03163393214344978, 0.004098926205188036, 0.010117623023688793, 0.04388714209198952, -0.06551918387413025, 0.01531472709029913, -0.08873963356018066, -0.0011185857001692057, -0.021280964836478233, -0.0040001943707466125, -0.009039663709700108, 0.06551896035671234, 0.006043963599950075, -0.06948181241750717, 0.013840780593454838, 0.015598548576235771, 0.0118477251380682, -0.03172861784696579, -0.02159946598112583, 0.03487361967563629, -0.0773143395781517, 0.036264367401599884, -0.045621007680892944, -0.030170392245054245, -0.05046633258461952, -0.0210528913885355, 0.03203009068965912, 0.04633726924657822, 0.033654313534498215, -0.06003566086292267, 0.007516644429415464, 0.050181444734334946, 0.012096632272005081, 0.07295165956020355, -0.025601554661989212, -0.05241381749510765, -0.01701928675174713, 0.015048263594508171, -0.043191950768232346, -0.03005727007985115, 0.03871246054768562, 0.038218650966882706, 0.03372243791818619, -0.0548623688519001, 0.04014891758561134, 0.081123486161232, -0.009543292224407196, 0.010577739216387272, 0.06608152389526367, 0.04575038701295853, 0.012791425921022892, -0.026158787310123444, -0.05678874999284744, 0.05194634571671486, 0.024882910773158073, -0.030201513320207596, 0.043781694024801254, -0.0041239080019295216, -0.010903674177825451, 0.025623440742492676, -0.002071244176477194, -0.04477100074291229, -0.02752683125436306, -0.010195644572377205, 0.001241757650859654, 0.014463812112808228, -0.05634668469429016, 0.0012473060050979257, 0.028194444254040718, -0.014210128225386143, 0.0032371068373322487, -0.032806698232889175, 0.0016337516717612743, -0.04818306118249893, -0.01943449303507805, 0.08523058891296387, 0.04029399901628494, -0.03823591023683548, -0.055173471570014954, -0.040462709963321686, 0.04281565546989441, 0.018451912328600883, -0.059326209127902985, -0.03196556866168976, -0.08082789927721024, 0.008996304124593735, -0.007794228848069906, -0.005214746575802565, -0.07942713797092438, 0.02514415979385376, 0.0455404557287693, -0.021644748747348785, 0.0034361202269792557, 0.04051751643419266, 0.0256548672914505, 0.041471924632787704, -0.004966407082974911, 0.019886527210474014, -0.012656096369028091, 0.0036623019259423018, -0.027079589664936066, -0.002230606507509947, 0.009414014406502247, 0.028954440727829933, -0.09400101751089096, 0.008184917271137238, 0.0018373543862253428, 0.026702262461185455, 0.012006806209683418, 0.05695996433496475, -0.013798295520246029, 0.03243372589349747, -0.06773459166288376, -0.008898264728486538, 0.019466346129775047, -0.05754619091749191, -0.014926762320101261, 0.035310935229063034, -0.03370383381843567, 0.015481119975447655, 0.07252473384141922, 0.04554050788283348, -0.01444030087441206, 0.023170990869402885, 0.05445981025695801, -0.01579577848315239, 0.03976432606577873, -0.03441429138183594, 0.010082503780722618, -0.0018155801808461547, 0.005884981248527765, 0.015223503112792969, 0.02281874418258667, 0.05265513435006142, 0.029355978593230247, 0.002715466544032097, 0.04154468700289726, 0.0026097025256603956, 0.07666203379631042, -0.031072517856955528, 0.04275600239634514, -0.06356984376907349, -0.012732069008052349, -0.014424212276935577, -0.039541371166706085, 0.03172149136662483, -0.01381900068372488, 0.012392324395477772, 0.013908944092690945, -0.0028352406807243824, -0.028501242399215698, 0.001157566555775702, 0.0015307023422792554, 0.023350790143013, 0.0036322884261608124, -0.07336211204528809, 0.02477124147117138, 0.0032908879220485687, -0.010060460306704044, -0.029701484367251396, 0.0049593159928917885, -0.08165440708398819, 0.006874251179397106, -0.019391942769289017, 0.01078107487410307, -0.006855920422822237, -0.0468086414039135, 0.0175884198397398, -0.010704143904149532, 0.027947312220931053, -0.027604561299085617, -0.0007819523452781141, -0.0022262476850301027, -0.022493857890367508, 0.003303756471723318, 0.0023993197828531265, 0.05897502973675728, -0.008971929550170898, -0.036962367594242096, -0.03475833311676979, -0.017011286690831184, -0.03141650930047035, -0.004643215332180262, 0.016544565558433533, -0.005589169915765524, 0.04171338677406311, 0.006585000082850456, -0.011556451208889484, -0.029652349650859833, 0.009633463807404041, 0.06331530958414078, 0.027885228395462036, -0.03340544551610947, -0.00823136605322361, -0.005831193178892136, -0.007615124341100454, -0.07418444752693176, -0.019173087552189827, 0.029869282618165016, 0.009757710620760918, -0.012939300388097763, -0.017801698297262192, -0.023942748084664345, 0.005223128013312817, -0.015327046625316143, 0.05799305811524391, -0.002706794999539852, 0.027332814410328865, -0.004950301256030798, -0.03868106007575989, 0.027290211990475655, 0.002650048118084669, 0.022363906726241112, 0.014883849769830704, -0.025879215449094772, -0.0476888082921505, -0.013644270598888397, 0.09486597776412964, -0.005678481422364712, 0.02501177228987217, 0.009299295954406261, -0.03274603188037872, -0.03364478424191475, 0.021366402506828308, -0.04308605566620827, 0.00472155399620533, -0.011227386072278023, 0.010423359461128712, 0.022972170263528824, -0.066317617893219, 0.034142084419727325, 0.011531062424182892, 0.02282271720468998, -0.0032318022567778826, 0.030956313014030457, 0.018562888726592064, 0.03485167399048805, -0.015499979257583618, -0.05136606842279434, 0.03527645394206047, 0.05744702368974686, 0.01824798248708248, 0.027870144695043564, -0.003618492279201746, 0.0040570455603301525, -0.015821687877178192, 0.014844313263893127, -0.01371709257364273, 0.006071806885302067, 0.043712977319955826, 0.058810602873563766, -0.033034536987543106, 0.014656100422143936, 0.10528257489204407, -0.028194762766361237, -0.026100609451532364, -0.030926566570997238, -0.013893110677599907, -0.019857915118336678, 0.018973039463162422, -0.0021906348410993814, 0.010551661252975464, -0.014482351019978523, 0.002514125779271126, 0.025316426530480385, 0.03609803318977356, -0.024944324046373367, 0.06861121952533722, 0.021251484751701355, 0.03043127804994583, 0.06818841397762299, -0.012935361824929714, 0.0049288016743958, 0.030735725536942482, 0.024848466739058495, 0.05206342786550522, 0.01785489358007908, -0.01320874784141779, 0.003459776286035776, 0.024755433201789856, 0.012321561574935913, -0.010211530141532421, -0.028980324044823647, 0.07333451509475708, -0.02343636192381382, -0.022506143897771835, 0.020172832533717155, -0.01744403876364231, -0.03525884076952934, 0.032878000289201736, -0.0333106704056263, 0.05416874587535858, 0.03385285660624504, 0.054489586502313614, -0.006901094224303961, -0.00658005103468895, -0.05332830920815468, 0.04987991228699684, 0.0701136440038681, -0.0009754693601280451, 0.014167651534080505, 0.08998750150203705, -0.0030995092820376158, -0.05600804463028908, -0.030196482315659523, 0.017900031059980392, 0.06597953289747238, 0.05167064070701599, -0.016367793083190918, -0.049626972526311874, 0.016625642776489258, -0.009986759163439274, 0.0057145701721310616, -0.0028007926885038614, 0.15066823363304138, -0.0504433736205101, 0.025363542139530182, 0.0176656823605299, -0.03474624454975128, -0.026892026886343956, -0.02158910036087036, 0.01198338158428669, 0.06540922075510025, 0.004977305885404348, -0.03120715543627739, 0.03457428887486458, -0.045503199100494385, -0.020140517503023148, -0.03079620748758316, -0.040243782103061676, -0.033035971224308014, 0.004358981736004353, -0.04509471356868744, -0.018308071419596672, 0.005055747926235199, 0.02796904556453228, -0.07449690252542496, 0.021025672554969788, 0.009106162935495377, -0.08805616199970245, -0.03400712087750435, -0.034055955708026886, -0.012554130516946316, -0.01321200281381607, 0.025988981127738953, 0.005289608146995306, 0.014063781127333641, 0.022949300706386566, -0.024296820163726807, 0.017755970358848572, 0.009131020866334438, -0.05019308999180794, -0.024889372289180756, -0.0029747916851192713, 0.002066055778414011, 0.01859760470688343, -0.03772350400686264, -0.015676334500312805, -0.02060607261955738, -0.00228839460760355, 0.005020614713430405, -0.02085254341363907, 0.004698734264820814, 0.002086183289065957, -0.060212697833776474, -0.044937215745449066, 0.019770318642258644, 0.010892308317124844, 0.010292911902070045, -0.025268254801630974, 0.0596877783536911, -0.005182630382478237, -0.01153677050024271, 0.03664740175008774, 0.0017828752752393484, -0.00353121105581522, 0.04223433509469032, 0.006695573218166828, 0.010960739105939865, 0.0359075590968132, -0.022096704691648483, 0.026369117200374603, -0.005347607657313347, -0.03014514036476612, 0.06273175776004791, 0.0025875966530293226, -0.02815118245780468, 0.03759188950061798, -0.001727128867059946, 0.06436435878276825, 0.0030051888898015022, 0.010298958979547024, -0.00334723386913538, -0.018833739683032036, 0.032918937504291534, 0.023277433589100838, -0.01960691809654236, 0.04308156296610832, -0.02803577296435833, 0.053552594035863876, -0.02755856327712536, -0.034896861761808395, 0.09865529835224152, 0.03523857146501541, -0.029453976079821587, 0.019722916185855865, -0.061779413372278214, 0.01199065800756216, 0.015506804920732975, -0.04890403896570206, 0.007398942485451698, 0.00001881493335531559, 0.04828894883394241, -0.0035315388813614845, -0.030656158924102783, 0.018221415579319, 0.0014860794181004167, -0.019581180065870285, -0.016752025112509727, 0.015272309072315693, 0.0026856635231524706, -0.04693606123328209, 0.012800497002899647, 0.06591276079416275, -0.010662398301064968, -0.03859902173280716, -0.03011508844792843, 0.010314569808542728, 0.024529077112674713, 0.029181746765971184, -0.011212590150535107, -0.013604831881821156, 0.042096786201000214, 0.03847307339310646, -0.008738474920392036, -0.0016793085960671306, -0.028241237625479698, -0.0101817911490798, -0.02447439543902874, -0.005704102106392384, 0.06608247756958008, 0.04317769408226013, 0.04632731154561043, -0.0156988725066185, -0.01723221316933632, -0.036212049424648285, 0.029566047713160515, 0.04758068919181824, 0.05415213108062744, -0.05243219435214996, 0.02640358917415142, 0.003942950163036585, 0.03379884362220764, -0.05555020645260811, -0.02551598846912384, -0.04883892089128494, -0.0062077585607767105, -0.0072217280976474285, -0.0073193577118217945, -0.026562785729765892, -0.00013747804041486233, 0.015520905144512653, -0.010799537412822247, 0.049304813146591187, 0.051430992782115936, -0.015359393320977688, 0.028380345553159714, 0.003950667567551136, 0.024276703596115112, -0.026165276765823364, -0.08607347309589386, 0.027427781373262405, -0.01426662877202034, -0.05531199276447296, -0.016621770337224007, 0.006224652752280235, -0.0635327398777008, -0.057919830083847046, -0.017552096396684647, 0.014486955478787422, 0.02480316534638405, -0.014191266149282455, -0.03300683572888374, 0.046897437423467636, 0.009338146075606346, -0.0031636825297027826, -0.00547471409663558, -0.004773787688463926, 0.006879095453768969, 0.013018207624554634, 0.048146337270736694, -0.006352559197694063, 0.021723976358771324, -0.01986497826874256, 0.04376493766903877, -0.012106269598007202, 0.0017406987026333809, -0.03609985113143921, -0.037895865738391876, -0.01775096356868744, 0.031921159476041794, 0.027251288294792175, -0.009623454883694649, -0.00338521390222013, -0.013256336562335491, 0.028330480679869652, 0.024369332939386368, -0.008904523216187954, 0.012507595121860504, 0.01232853438705206, -0.0075900498777627945, 0.010777654126286507, -0.010199274867773056, -0.07559522986412048, 0.04462505504488945, 0.03264421597123146, -0.03304404765367508, -0.03535819426178932, 0.07505547255277634, -0.0000875310943229124, -0.08680874109268188, -0.007786445319652557, 0.005394564941525459, -0.0399797186255455, -0.06658856570720673, -0.04026452824473381, -0.008760960772633553, 0.018941348418593407, -0.002767957281321287, -0.04242730513215065, -0.0157768651843071, -0.038710735738277435, -0.05152025446295738, -0.001317498623393476, -0.03195156902074814, 0.013182481750845909, -0.002767370082437992, 0.013562170788645744, -0.057522136718034744, 0.03124990314245224, 0.03722613677382469, 0.008873630315065384, 0.03416288644075394, 0.011062203906476498, -0.006961395498365164, 0.01996871456503868, 0.012004486285150051, 0.015455221757292747, -0.011593332514166832, 0.002590371295809746, 0.015124750323593616, -0.05381375551223755, -0.03228726610541344, -0.005239979829639196, 0.051275283098220825, 0.06443888694047928, 0.0036552147939801216, -0.010685360059142113, 0.04323417320847511, -0.04571036621928215, -0.04368424415588379, -0.03892494738101959, 0.041578199714422226, 0.04116882383823395, 0.0006717539508827031, -0.002012743381783366, 0.028141362592577934, 0.003766080131754279, 0.04823187366127968, -0.013448288664221764, -0.010505209676921368, -0.013762878254055977, -0.050157420337200165, 0.019356688484549522, -0.04028337076306343, 0.10179927200078964, 0.015441265888512135, -0.02228047512471676, -0.015842946246266365, 0.020501811057329178, -0.06408216059207916, 0.002656717086210847, -0.011429117061197758, 0.0030625800136476755, 0.015422003343701363, -0.004773818887770176, 0.03433970734477043, 0.02922707051038742, -0.0317857563495636, -0.005642799194902182, 0.015102867968380451, -0.0012307069264352322, 0.023574959486722946, 0.014896183274686337, 0.007857488468289375, 0.007388221565634012, -0.006144537124782801, -0.02880750223994255, 0.021055707708001137, 0.026234416291117668, 0.014212589710950851, 0.021991338580846786, -0.010164468549191952, 0.010911180637776852, 0.023818910121917725, 0.023762715980410576, 0.00333170173689723, 0.05836593359708786, 0.020007764920592308, -0.005956508219242096, -0.027266688644886017, 0.005469997879117727, -0.0067892312072217464, 0.005425998009741306, 0.0018684265669435263, 0.024915851652622223, -0.041412461549043655, 0.012464946135878563, -0.008002439513802528, 0.029943469911813736, -0.08292639255523682, -0.03881732001900673, -0.03282798454165459, 0.055040113627910614, 0.005362099036574364, 0.01920592598617077, -0.004196767695248127, 0.012239876203238964, 0.056602779775857925, 0.026207709684967995, 0.017731910571455956, 0.002451741835102439, 0.0038528377190232277, -0.03655577450990677, -0.006560024339705706, -0.04291776195168495, -0.000154003850184381, -0.031150629743933678, 0.0025373538956046104, 0.09125306457281113, -0.004337789956480265, -0.009953159838914871, -0.0069877072237432, -0.017008701339364052, 0.05032246932387352, -0.017072223126888275, -0.05024731531739235, 0.004599348641932011, 0.0024341067764908075, 0.01805046945810318, -0.00012515332491602749, -0.03360982611775398, 0.028574110940098763, -0.00594367366284132, -0.0025472582783550024, 0.03762555122375488, 0.010879578068852425, -0.06093001365661621, 0.04430282860994339, -0.01152394525706768, -0.03230196610093117, -0.0531400702893734, 0.039610181003808975, -0.06576380878686905 ]
I. - Sous réserve des travaux d'homogénéité prévus au premier alinéa du II de l'article 1496 du code général des impôts, les tarifs d'évaluation sont obtenus, pour chaque nature et catégorie de locaux d'habitation, en tenant compte des loyers annuels des locaux loués librement à des conditions de prix normales et des surfaces pondérées desdits locaux, déterminées dans les conditions fixées aux articles 324 L à 324 V . II. - A défaut d'un nombre suffisant de locations répondant pour une catégorie donnée aux conditions prévues au I, le tarif est établi, pour ladite catégorie, par comparaison avec les tarifs qui ont été fixés soit pour les catégories voisines de la même commune, soit pour les mêmes catégories ou les catégories voisines d'autres communes présentant du point de vue économique des conditions analogues à celles de la commune en cause.
Code général des impôts, annexe iii
324 K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128030
2018-06-30 00:00:00
5898f484238446d2ae084d3b9d75669e3cb35d7ed71b40f0e7c54129b8b418cc
[ -0.13648568093776703, 0.013275790959596634, -0.0037458885926753283, 0.05098047852516174, -0.02683139406144619, -0.019408395513892174, -0.05590623617172241, 0.05823766812682152, 0.020793959498405457, -0.06303910911083221, 0.0017185992328450084, -0.002509458689019084, -0.048832330852746964, 0.004453311208635569, -0.04272811859846115, 0.005417790729552507, 0.04774154722690582, 0.07451708614826202, -0.015188074670732021, 0.023909730836749077, 0.03150348737835884, 0.03680682182312012, -0.01707480661571026, 0.06353552639484406, -0.0139313954859972, 0.09232757240533829, -0.016894767060875893, -0.0920899510383606, -0.02064529061317444, -0.0167185440659523, -0.012096713297069073, -0.03366757929325104, 0.005568141117691994, 0.05588575825095177, 0.031027786433696747, -0.03433656692504883, -0.0463736392557621, -0.019984183833003044, 0.0054131909273564816, -0.035088490694761276, 0.038492076098918915, 0.06966821849346161, 0.04395369440317154, 0.01892535388469696, 0.04515153542160988, 0.07850275933742523, -0.02504333108663559, 0.07647661119699478, -0.05915909260511398, 0.06748000532388687, 0.011065789498388767, 0.0387636199593544, 0.019844479858875275, -0.0014769438421353698, 0.03518820181488991, 0.0825568437576294, -0.05616762489080429, 0.05315781012177467, 0.14101769030094147, -0.0016941349022090435, 0.02824852243065834, -0.0018344346899539232, -0.005099591799080372, 0.035828396677970886, 0.0565299466252327, -0.01100331824272871, 0.022775771096348763, -0.03328433260321617, 0.1666022539138794, -0.01838313788175583, -0.0057961223646998405, 0.02464890293776989, 0.07022592425346375, 0.052345775067806244, 0.03763112053275108, 0.04900787025690079, 0.03200721740722656, 0.006643411237746477, 0.023769667372107506, 0.00028375317924655974, -0.03263142332434654, -0.02806861884891987, 0.04324711859226227, -0.02831343002617359, -0.03830235078930855, -0.01300734467804432, -0.06862343847751617, -0.026879344135522842, -0.05079786479473114, 0.011413580738008022, -0.021640213206410408, 0.014897052198648453, 0.004718301817774773, 0.011321473866701126, -0.002790543483570218, 0.028571344912052155, 0.0015960328746587038, -0.033765364438295364, 0.06400906294584274, 0.046799350529909134, -0.006444419268518686, 0.06268025934696198, -0.00361254601739347, -0.006494517903774977, 0.003689944976940751, 0.02265993505716324, 0.009874044917523861, -0.021272778511047363, -0.032955680042505264, 0.027792733162641525, -0.0670042410492897, 0.00022829957015346736, -0.00931390281766653, -0.019897829741239548, -0.0061033423990011215, 0.06640780717134476, 0.02178385853767395, -0.07629813998937607, 0.01603401079773903, 0.0010276365792378783, -0.007074438035488129, -0.04936806857585907, -0.003142871195450425, 0.0400148406624794, -0.11187171936035156, -0.02381756715476513, -0.028899215161800385, -0.0324544832110405, 0.015794256702065468, -0.024071700870990753, 0.07196179032325745, 0.041937991976737976, -0.012412258423864841, -0.04719562456011772, 0.012839425355196, 0.005822865292429924, 0.028528602793812752, 0.01185294333845377, 0.0016124711837619543, 0.021997757256031036, -0.061879925429821014, 0.00004504162279772572, -0.012180358171463013, 0.02037559263408184, 0.02405836246907711, 0.03134649619460106, -0.02967994101345539, -0.03092377260327339, 0.01789124868810177, 0.01791985332965851, 0.010298575274646282, -0.00782501045614481, 0.0593654066324234, -0.007473028264939785, 0.026155967265367508, -0.033483900129795074, -0.0613214373588562, 0.03860786557197571, 0.030137456953525543, -0.03637513518333435, 0.02556782215833664, 0.04062584787607193, -0.005433716811239719, -0.01845863088965416, 0.010612779296934605, -0.017835291102528572, 0.02632841467857361, -0.0119196567684412, -0.06455660611391068, 0.008121928200125694, -0.034516409039497375, 0.028170669451355934, 0.01773183047771454, -0.01885971985757351, 0.0007206200389191508, -0.015792712569236755, -0.015126531943678856, -0.03363904356956482, -0.031783681362867355, 0.10205696523189545, -0.020615870133042336, -0.0823948085308075, -0.028665786609053612, -0.022726982831954956, 0.0032830529380589724, 0.034622352570295334, 0.010724196210503578, -0.06144348904490471, -0.034011539071798325, -0.02531765028834343, -0.016463397070765495, -0.019988005980849266, -0.07063533365726471, 0.025562703609466553, 0.08879352360963821, -0.045401498675346375, -0.052225712686777115, 0.08926557749509811, 0.025104811415076256, 0.011346102692186832, -0.03811519220471382, -0.026778291910886765, 0.00045748817501589656, 0.030237071216106415, 0.02327647991478443, 0.04691820964217186, 0.01813676580786705, 0.04076999053359032, -0.08553961664438248, -0.0012631122954189777, 0.022126805037260056, 0.02098093181848526, 0.011178472079336643, 0.035074617713689804, -0.0019179076189175248, -0.01704568788409233, -0.026800574734807014, 0.0021801977418363094, 0.03546565771102905, -0.05157032981514931, -0.01826995052397251, 0.025753531605005264, -0.009372685104608536, -0.028360068798065186, 0.018347859382629395, 0.02932058833539486, -0.02626020647585392, 0.030076030641794205, -0.007535516284406185, -0.07111253589391708, 0.06285294890403748, -0.016769055277109146, -0.0012987403897568583, -0.014629639685153961, -0.013026364147663116, -0.017981717362999916, 0.040895283222198486, 0.02654559537768364, -0.018839413300156593, 0.03885919973254204, 0.020829100161790848, -0.02091575227677822, 0.05336293950676918, -0.04536103829741478, 0.08967117965221405, -0.046185605227947235, -0.012371571734547615, -0.012768401764333248, 0.000989825464785099, 0.09987422078847885, -0.04059991613030434, 0.02710532210767269, -0.024534786120057106, -0.0032788696698844433, -0.057150207459926605, -0.056414149701595306, 0.03188929334282875, 0.027065342292189598, 0.04710029810667038, -0.00015232818259391934, 0.025233037769794464, -0.023898251354694366, -0.0032064104452729225, 0.024077536538243294, 0.02333495207130909, -0.08365882188081741, 0.05046245828270912, 0.004764123819768429, -0.047416359186172485, 0.007512945681810379, -0.033135026693344116, 0.04410020634531975, 0.01859741471707821, 0.05686105415225029, -0.010914296843111515, 0.022046782076358795, -0.06405091285705566, 0.04628963768482208, 0.052314069122076035, 0.013535309582948685, 0.0029593217186629772, -0.05004768446087837, -0.02404998615384102, -0.0055948360823094845, -0.008879282511770725, 0.021925048902630806, -0.009592423215508461, 0.0027138791047036648, 0.03016422502696514, 0.0015922542661428452, -0.011587734334170818, 0.010043070651590824, -0.05853612720966339, 0.04602834954857826, 0.023840466514229774, 0.003294193185865879, -0.046244677156209946, 0.04406330734491348, 0.049102555960416794, -0.037253573536872864, -0.03758867084980011, -0.03392656892538071, 0.015173765830695629, -0.03348172828555107, -0.04821976274251938, 0.002587968250736594, 0.0029836855828762054, -0.01904664747416973, -0.033001918345689774, 0.017446845769882202, -0.021036935970187187, 0.026265567168593407, -0.04175502061843872, -0.003889473620802164, 0.012635167688131332, -0.005036966409534216, 0.05402347818017006, 0.055748436599969864, -0.010282332077622414, -0.01702280528843403, -0.025224678218364716, 0.04025512561202049, -0.006343585904687643, 0.008546827360987663, -0.0035276187118142843, -0.01952897571027279, -0.0019581529777497053, 0.02523030713200569, -0.04095470532774925, -0.00887350644916296, -0.024271689355373383, 0.031162966042757034, 0.026483748108148575, -0.05033978447318077, 0.003144342452287674, 0.00289968797005713, 0.01208505965769291, 0.012144170701503754, 0.028246361762285233, 0.0330294594168663, 0.046676136553287506, -0.004938670899719, -0.08061851561069489, 0.00976350624114275, 0.08723977953195572, 0.03505679592490196, 0.05397339537739754, 0.006617167964577675, 0.009513111785054207, -0.011812908574938774, -0.018232326954603195, -0.038432616740465164, 0.03182851895689964, 0.058959707617759705, 0.057599231600761414, -0.03643735870718956, -0.020730769261717796, 0.04342548921704292, -0.03519606590270996, 0.03489542752504349, -0.01617245189845562, -0.03036920726299286, -0.016688328236341476, 0.01237485185265541, 0.003514569252729416, -0.03635285794734955, -0.01651284098625183, 0.0293327197432518, -0.008776582777500153, 0.01250956580042839, -0.01823662593960762, -0.008028608746826649, 0.04390132799744606, 0.05436353757977486, 0.028926962986588478, -0.02126515656709671, 0.014095563441514969, -0.021163320168852806, 0.0095873037353158, 0.02678120695054531, 0.0026016656775027514, -0.046421680599451065, 0.016742851585149765, 0.035683728754520416, 0.02732723020017147, 0.023320810869336128, 0.02933221124112606, -0.013744434341788292, -0.013811450451612473, 0.012807921506464481, 0.02096601575613022, -0.006556839216500521, -0.019847314804792404, 0.019253239035606384, 0.04668889939785004, 0.010920439846813679, 0.04616065323352814, 0.03936491906642914, -0.001642841030843556, 0.014739303849637508, -0.009612050838768482, 0.03586120530962944, 0.05133380740880966, -0.015027567744255066, 0.03754603490233421, 0.004644459579139948, -0.014650778844952583, -0.028719859197735786, -0.012748168781399727, 0.03846646472811699, 0.05791579931974411, 0.02474537119269371, -0.009713898412883282, -0.05190308764576912, 0.01250658743083477, 0.0017307114321738482, 0.0092322938144207, -0.0027192910201847553, 0.140196293592453, -0.013459423556923866, 0.03025788627564907, -0.01539904810488224, -0.021066760644316673, -0.049779679626226425, -0.011288185603916645, 0.012072250247001648, 0.050978418439626694, 0.042042843997478485, -0.030087416991591454, -0.03193545714020729, -0.013728316873311996, 0.01741459034383297, 0.0005706095253117383, -0.008005733601748943, -0.029826879501342773, -0.015535568818449974, -0.03304159641265869, -0.00020934744679834694, 0.0074196383357048035, 0.02082230895757675, -0.053143348544836044, -0.0015358712989836931, 0.023744123056530952, -0.09731955081224442, -0.044131454080343246, -0.028151491656899452, -0.0010086182737722993, -0.012674209661781788, 0.042720500379800797, 0.05779832601547241, -0.05334458500146866, 0.009153466671705246, -0.06148010119795799, -0.013559582643210888, 0.03653533384203911, -0.005111152771860361, -0.021153459325432777, -0.011591631919145584, 0.008287876844406128, 0.0054804738610982895, -0.03586158901453018, -0.02192503586411476, 0.02392352558672428, -0.0012183357030153275, 0.0200374536216259, 0.018726080656051636, -0.014993935823440552, 0.03754369914531708, -0.00008758900366956368, -0.011836356483399868, 0.03701607882976532, 0.0024124030023813248, 0.004856212995946407, -0.02798742987215519, 0.02864670939743519, 0.034896377474069595, -0.01038603950291872, 0.01736660674214363, -0.012707703746855259, 0.012639706954360008, -0.040151339024305344, 0.040826816111803055, 0.018373647704720497, 0.019026756286621094, 0.007437811698764563, 0.02796114794909954, -0.06832379847764969, -0.034884899854660034, 0.02578846551477909, -0.01709423027932644, 0.01761796325445175, -0.025596309453248978, -0.013494245707988739, 0.0502866767346859, 0.013877209275960922, 0.05969351902604103, 0.014499244280159473, -0.07845833152532578, -0.008858130313456059, -0.012066710740327835, -0.028623497113585472, 0.0024515634868294, -0.0170761551707983, 0.029241615906357765, -0.0046121543273329735, 0.013416853733360767, 0.06523919850587845, 0.03210669383406639, 0.015516563318669796, 0.03165559470653534, -0.040470995008945465, 0.003082535695284605, -0.0066970763728022575, -0.07364732772111893, 0.0007741071167401969, 0.010931815952062607, 0.012029905803501606, 0.030941570177674294, -0.005100383888930082, 0.018746910616755486, 0.004560191184282303, 0.009335935115814209, 0.023576660081744194, 0.016359124332666397, 0.023122604936361313, -0.05446227639913559, 0.06332073360681534, -0.012571366503834724, 0.05511095002293587, -0.02415386401116848, -0.04698745533823967, -0.0072648306377232075, 0.034168943762779236, -0.0036286390386521816, 0.013387306593358517, 0.01130649819970131, 0.036412887275218964, 0.03687046840786934, 0.012413579039275646, 0.06235542148351669, 0.037827808409929276, 0.017225565388798714, -0.023340051993727684, -0.09024760872125626, 0.03190331161022186, -0.006901943124830723, -0.0023125233128666878, -0.006651774980127811, -0.03468060493469238, -0.043924249708652496, -0.013919281773269176, 0.04112796112895012, 0.009972426109015942, -0.033609941601753235, -0.01387635525316, 0.015385063365101814, 0.013568426482379436, -0.022022627294063568, -0.011546771042048931, -0.03631680831313133, -0.035507820546627045, -0.02843189239501953, -0.04278844594955444, -0.012398790568113327, 0.04711143672466278, 0.031278498470783234, -0.03737431764602661, 0.04753709211945534, -0.025906754657626152, -0.009577851742506027, -0.03833490237593651, 0.021732866764068604, 0.002490373095497489, -0.06125430762767792, -0.027749285101890564, 0.000288830284262076, -0.02334662899374962, -0.02326449751853943, -0.038068875670433044, 0.011864905245602131, -0.029031632468104362, -0.03670366853475571, -0.06295725703239441, 0.051568564027547836, -0.06117092818021774, 0.0048924395814538, -0.03440530225634575, 0.02314780093729496, -0.03878719359636307, 0.014534274116158485, -0.02147165685892105, 0.05130235105752945, 0.015981091186404228, -0.03368828445672989, 0.025251192972064018, 0.007074366789311171, 0.02437981776893139, 0.032245393842458725, 0.023691708222031593, -0.023054029792547226, 0.018879182636737823, -0.016323912888765335, 0.010311285965144634, 0.04170854762196541, -0.0022986759431660175, 0.003993541933596134, 0.02616818994283676, -0.01769433356821537, -0.04322599247097969, 0.0638212338089943, -0.021240711212158203, -0.01873396709561348, 0.008845330215990543, 0.02813580073416233, -0.02654562145471573, 0.0268534068018198, -0.023773740977048874, -0.08271102607250214, 0.04768047109246254, -0.0159478597342968, -0.02715158835053444, 0.045015495270490646, 0.038100581616163254, 0.02335858903825283, -0.05424362048506737, 0.003472938435152173, -0.010373975150287151, -0.08569148927927017, -0.03313552588224411, -0.03248428925871849, -0.024711022153496742, -0.05006992071866989, -0.006699190009385347, -0.02222985029220581, -0.038654424250125885, -0.017374631017446518, -0.04325384274125099, -0.034070417284965515, -0.030220741406083107, -0.09883692115545273, -0.029699645936489105, 0.0007832192350178957, -0.014596418477594852, 0.031996771693229675, 0.04275817796587944, 0.035979270935058594, 0.019465716555714607, 0.0006378809921443462, -0.0008992607472464442, 0.014933553524315357, 0.017657188698649406, 0.040639728307724, -0.009312356822192669, 0.031031234189867973, 0.026754356920719147, -0.017869675531983376, -0.02222943864762783, 0.0006186554674059153, 0.009409720078110695, 0.03879552707076073, 0.03874308988451958, 0.0017522043781355023, 0.02744322083890438, -0.06713969260454178, -0.04508780688047409, -0.029807480052113533, 0.011635839939117432, 0.026137160137295723, 0.0019432470435276628, 0.03419013321399689, 0.031128128990530968, 0.0019193708430975676, 0.05969417095184326, 0.008318837732076645, -0.03636850044131279, -0.029603803530335426, -0.0034260645043104887, -0.000784913485404104, -0.03435942158102989, 0.008316348306834698, -0.011313948780298233, -0.015781082212924957, -0.000003268193950134446, 0.031155457720160484, -0.04513044282793999, 0.002184312092140317, -0.0077132051810622215, 0.009916353970766068, 0.004387762863188982, 0.00895713735371828, -0.009617418050765991, 0.02674991451203823, -0.030048901215195656, 0.01707407645881176, 0.003881715005263686, -0.017011627554893494, 0.0607244037091732, 0.05978330224752426, 0.01959659904241562, -0.005971893668174744, 0.07881200313568115, 0.004112174268811941, -0.013419901952147484, -0.005693051032721996, -0.023723769932985306, 0.020505713298916817, 0.010471310466527939, -0.019384490326046944, 0.008386045694351196, -0.020913882181048393, 0.008936719037592411, 0.0759267583489418, 0.03677547723054886, -0.008080188184976578, -0.02353193797171116, -0.03379884362220764, 0.012896004132926464, 0.015284745953977108, -0.021865028887987137, 0.01025394443422556, 0.0397278368473053, 0.038458049297332764, 0.010541682131588459, 0.013024385087192059, -0.054592616856098175, -0.036375779658555984, 0.010880068875849247, 0.06099579110741615, -0.04225359112024307, -0.024399487301707268, -0.0031240007374435663, 0.023701222613453865, 0.005444364622235298, 0.005319868680089712, 0.05497092753648758, -0.033056680113077164, 0.04225314408540726, -0.042537808418273926, -0.03224094584584236, -0.040515754371881485, 0.03714268282055855, -0.026178883388638496, 0.02789260260760784, 0.03618164360523224, 0.051042716950178146, -0.06709323823451996, -0.040220342576503754, 0.007374701555818319, -0.08668596297502518, 0.0005804936517961323, -0.07460799813270569, 0.00756781455129385, -0.0007045579259283841, 0.03989513963460922, 0.022101256996393204, -0.0011140364222228527, -0.04173403978347778, -0.005390840116888285, -0.10433792322874069, -0.010474343784153461, 0.008073492906987667, -0.045731693506240845, 0.039613090455532074, -0.02327759936451912, -0.0057018110528588295, 0.009872972965240479, 0.016882289201021194, -0.02808385342359543 ]
I. - Dans la maison ou la partie principale des locaux des immeubles collectifs, on distingue, le cas échéant : a. Les pièces, telles que salles à manger, pièces de réception diverses, chambres, pièces à usage professionnel, cuisines, et leurs annexes, telles que salles d'eau (salles de bains, de douches ou cabinets de toilette avec eau courante), cabinets d'aisance, entrée, couloirs, antichambre, à l'exclusion des éléments énumérés au b ; b. Les garages, buanderies, caves, greniers, celliers, bûchers et autres éléments de même nature, ainsi que les terrasses et toitures-terrasses accessibles. Les pièces à usage professionnel sont évaluées selon les règles prévues à l'article 1498 du code général des impôts , ainsi qu'aux articles 324 A, 324 B , 324 X et, s'agissant du calcul de leur surface pondérée, à l'article 324 Z . II. - Parmi les dépendances bâties et les éléments bâtis formant dépendances, on distingue, outre des éléments de même nature que ceux énumérés au I : Des éléments de pur agrément, tels que piscines privées, terrains de jeux ; Et, dans les immeubles collectifs, des emplacements individuels aménagés pour le stationnement des véhicules automobiles.
Code général des impôts, annexe iii
324 L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128021
2018-06-30 00:00:00
f45ef90ee461a67e1b755a10ea0ce4cf1e47928dd5a2251077292a07584b2bd5
[ -0.12275956571102142, 0.020242519676685333, -0.038126979023218155, 0.04683082923293114, -0.04103462025523186, -0.02560630440711975, -0.05973634496331215, 0.030577974393963814, 0.06301208585500717, -0.04548177495598793, -0.011082413606345654, -0.05524788051843643, -0.05792970210313797, 0.008964775130152702, -0.046322036534547806, 0.024391047656536102, 0.09959204494953156, 0.04583616554737091, -0.0423971563577652, 0.01626935601234436, 0.05695483833551407, 0.020414968952536583, 0.0007313831592909992, 0.007052836008369923, -0.02999643050134182, 0.09975834935903549, 0.006146284751594067, -0.0726163238286972, -0.027425508946180344, 0.021492471918463707, 0.032548245042562485, -0.0073552667163312435, 0.03816639631986618, 0.06120264530181885, 0.040245771408081055, -0.07856138050556183, -0.02414618246257305, 0.016643261536955833, -0.0059297955594956875, -0.04368509724736214, 0.007060327101498842, 0.054375626146793365, 0.034921035170555115, 0.05149473249912262, 0.04247104749083519, -0.018240930512547493, -0.03391074389219284, 0.03140716999769211, -0.03810970112681389, 0.10469626635313034, -0.05720384046435356, 0.018175378441810608, 0.03274993970990181, -0.009976471774280071, 0.02017488330602646, 0.032187316566705704, -0.11079655587673187, -0.010991588234901428, 0.09135625511407852, -0.03091091476380825, -0.029973037540912628, -0.0025563319213688374, -0.009837825782597065, -0.033447135239839554, 0.08233804255723953, -0.03602936863899231, 0.026373757049441338, -0.051430363208055496, 0.15847167372703552, -0.02568386122584343, -0.03151153400540352, 0.04086675867438316, 0.015879658982157707, 0.025830954313278198, 0.05196605250239372, 0.09737596660852432, -0.02848348394036293, 0.01714012213051319, -0.011362562887370586, 0.017903629690408707, -0.052662551403045654, -0.031833041459321976, 0.02466289885342121, 0.003501745406538248, -0.023551639169454575, -0.003601294942200184, 0.011829938739538193, -0.043399013578891754, 0.011676816269755363, -0.01070473250001669, -0.030189553275704384, -0.008102739229798317, -0.0009327675797976553, 0.04076244682073593, 0.025389160960912704, 0.033318083733320236, -0.03544696792960167, -0.033312346786260605, 0.05957015976309776, -0.010956318117678165, -0.018778981640934944, 0.024624204263091087, -0.0189768485724926, -0.036463525146245956, 0.06308866292238235, -0.03183101862668991, 0.007339708041399717, 0.005160020664334297, -0.075201116502285, -0.011521821841597557, -0.06571540236473083, -0.048482052981853485, 0.005917595233768225, 0.0035607244353741407, -0.026171095669269562, 0.10691847652196884, 0.00801466591656208, -0.06660410016775131, 0.05610319972038269, 0.04642796143889427, -0.003911989741027355, -0.041758403182029724, -0.01042146049439907, -0.0217917338013649, -0.0593312606215477, -0.019144680351018906, -0.000023242540919454768, -0.08441019803285599, -0.040545396506786346, -0.03325418755412102, 0.021864240989089012, -0.009318351745605469, 0.013565775007009506, -0.02555045299232006, -0.0020305814687162638, 0.019517235457897186, 0.0127495052292943, 0.02924179472029209, -0.010540766641497612, -0.011445214040577412, -0.04867943003773689, 0.0039729406125843525, -0.03144890069961548, 0.05332443490624428, -0.003420724766328931, 0.04728472977876663, 0.01229955069720745, -0.04448087513446808, 0.04340750351548195, 0.027614610269665718, -0.016987841576337814, 0.0244328361004591, 0.0708218440413475, 0.007819860242307186, 0.00953419879078865, -0.0011877334909513593, -0.03037216141819954, 0.030461573973298073, 0.03444845601916313, -0.03243478015065193, 0.03677472844719887, 0.007433820981532335, 0.07668332755565643, -0.031320348381996155, 0.003731061238795519, -0.06617528945207596, 0.008597117848694324, -0.03459591418504715, 0.008941562846302986, 0.052990902215242386, -0.02934492938220501, 0.029586607590317726, 0.011852649971842766, -0.0036872499622404575, -0.018623042851686478, -0.026516631245613098, -0.007969994097948074, 0.01731218211352825, -0.07889685779809952, 0.10771101713180542, 0.024996910244226456, -0.06515885144472122, -0.004802897106856108, 0.020618591457605362, 0.0314694344997406, 0.007823008112609386, -0.0016423373017460108, -0.05870635434985161, -0.009617747738957405, 0.015737250447273254, -0.010719498619437218, -0.024839477613568306, -0.06788107007741928, 0.01575278677046299, 0.018805472180247307, -0.04354017227888107, 0.0020398187916725874, 0.007719743996858597, 0.042680416256189346, 0.026165824383497238, 0.03566734865307808, 0.014558471739292145, -0.03737731650471687, 0.0189998596906662, -0.030654432252049446, -0.04702366888523102, -0.010281911119818687, -0.011934501118957996, -0.08577084541320801, -0.011322623118758202, 0.029471570625901222, -0.009672878310084343, -0.006027859635651112, 0.03468794375658035, -0.04650903865695, 0.002052128780633211, -0.0812850221991539, 0.01440008357167244, 0.03786998614668846, -0.029246322810649872, 0.005831764545291662, -0.0005046209553256631, -0.031423021107912064, -0.034783605486154556, 0.012639113701879978, 0.01737353578209877, -0.017000338062644005, 0.015603190287947655, -0.010730985552072525, -0.06946231424808502, 0.02561558037996292, -0.06380323320627213, 0.018808845430612564, 0.015270136296749115, 0.011686629615724087, 0.01660008542239666, 0.03799429163336754, 0.004824028350412846, -0.017946934327483177, 0.03977309539914131, 0.029545005410909653, -0.035044871270656586, 0.07607606053352356, -0.030816413462162018, 0.034620918333530426, -0.006085788831114769, 0.004076511599123478, -0.04809756949543953, -0.01700630784034729, 0.07793063670396805, -0.04276448115706444, 0.017940618097782135, -0.05111945420503616, -0.004763228353112936, -0.01991451531648636, -0.06644783169031143, 0.0030373544432222843, 0.014561591669917107, 0.009433663450181484, -0.087723508477211, 0.006120744161307812, -0.020448841154575348, -0.04283805936574936, -0.012402639724314213, 0.01071496494114399, -0.09699796140193939, 0.02142615057528019, -0.02472107671201229, 0.009562846273183823, -0.01386862900108099, -0.025258706882596016, 0.019908811897039413, -0.007096447981894016, 0.038362301886081696, -0.019107375293970108, -0.025195414200425148, -0.03568381816148758, -0.006014903075993061, 0.03499019891023636, -0.007067136000841856, 0.017138374969363213, 0.010476685129106045, -0.06797032058238983, -0.02013920061290264, -0.004980242811143398, 0.008368784561753273, 0.020245935767889023, -0.0058366889134049416, -0.009150064550340176, 0.035722117871046066, -0.009672093205153942, -0.021508898586034775, -0.016030173748731613, 0.05625290796160698, 0.013499999418854713, 0.05386051535606384, -0.020737675949931145, -0.007401492912322283, 0.020432906225323677, -0.03849697485566139, 0.018413452431559563, -0.03913021460175514, -0.02434646524488926, -0.011645745486021042, -0.01933225989341736, 0.020151330158114433, -0.050502777099609375, -0.030009180307388306, -0.005978131201118231, 0.022512484341859818, -0.022946448996663094, 0.04188220947980881, 0.03063378669321537, -0.004839850123971701, 0.018308265134692192, 0.00807964988052845, 0.05714685097336769, 0.03487289324402809, -0.03927382454276085, -0.02628210373222828, -0.004256379324942827, 0.07672928273677826, -0.016271864995360374, -0.005169689189642668, -0.01060690451413393, -0.01774950884282589, -0.014040041714906693, 0.01539993193000555, -0.05679084733128548, 0.005169737618416548, -0.0019042398780584335, 0.017066163942217827, 0.03873513638973236, -0.048250023275613785, -0.0037821049336344004, 0.008214838802814484, 0.05841602757573128, -0.00315846991725266, 0.013026378117501736, 0.01862795650959015, 0.0465131476521492, -0.06558627635240555, -0.08278247714042664, 0.00773578928783536, 0.09436322748661041, -0.022306956350803375, 0.036536719650030136, 0.015565060079097748, 0.010861116461455822, -0.02177686244249344, 0.018232492730021477, -0.017798379063606262, 0.0514393150806427, 0.04359811916947365, 0.0730285495519638, -0.018985768780112267, -0.004959032870829105, 0.04136012867093086, -0.02840016968548298, -0.012184549123048782, -0.0060257213190197945, -0.03676750138401985, -0.0003325484285596758, 0.020883925259113312, -0.04892813041806221, 0.02825288288295269, -0.04892384260892868, -0.011315024457871914, -0.024417391046881676, -0.012987935915589333, -0.016534194350242615, 0.046770643442869186, 0.05148304998874664, 0.0021470938809216022, -0.00838368758559227, 0.04734601080417633, 0.0025346700567752123, 0.011592550203204155, 0.015228154137730598, 0.023297131061553955, -0.0029806115198880434, -0.043240707367658615, 0.06104261800646782, 0.02224426157772541, 0.026626896113157272, 0.01876162178814411, 0.04086451232433319, 0.003937216475605965, 0.030497783794999123, 0.033849384635686874, -0.012143944390118122, -0.021252382546663284, -0.003179491264745593, 0.021791113540530205, -0.025123046711087227, 0.01033769827336073, 0.025855541229248047, 0.05897887423634529, -0.02172442339360714, -0.016629086807370186, -0.012379315681755543, 0.04867883771657944, 0.0039738682098686695, 0.011366215534508228, 0.01829368621110916, 0.040066611021757126, 0.026004815474152565, -0.03813685104250908, -0.03858117014169693, 0.012423276901245117, 0.08186177164316177, -0.024555034935474396, -0.0027185073122382164, -0.03235442936420441, 0.00347373285330832, 0.014114538207650185, 0.00907454639673233, -0.05966675654053688, 0.16021768748760223, -0.02397192269563675, 0.017599904909729958, 0.06675045192241669, 0.005339414346963167, -0.03982969745993614, -0.02650482952594757, 0.005181827116757631, 0.07973180711269379, -0.005761569365859032, -0.10221870243549347, 0.010450402274727821, -0.032227691262960434, 0.008245917037129402, 0.0055362326093018055, -0.04489704966545105, -0.0402127243578434, -0.022069046273827553, -0.020425360649824142, -0.005651336163282394, 0.01582576334476471, -0.002649342641234398, -0.003034342546015978, 0.026639766991138458, 0.030462749302387238, -0.04446479678153992, -0.01944695971906185, -0.02344391494989395, -0.03474622964859009, 0.025864649564027786, 0.04667480289936066, 0.0006525582866743207, -0.026116203516721725, 0.028113581240177155, -0.03696117922663689, -0.014882411807775497, 0.05361561104655266, 0.014477141201496124, -0.029331963509321213, 0.047240838408470154, -0.006291605532169342, 0.035911232233047485, -0.015946758911013603, -0.02124718390405178, -0.011455037631094456, 0.011128254234790802, 0.020835919305682182, 0.015415044501423836, 0.026002969592809677, 0.0012988102389499545, -0.01112356036901474, 0.013155668042600155, 0.013078248128294945, 0.006179853808134794, 0.0006034179241396487, 0.010927983559668064, -0.011261078529059887, 0.024350693449378014, -0.0039289346896111965, 0.028248576447367668, 0.018689224496483803, 0.006201046984642744, -0.012723365798592567, 0.022789211943745613, -0.04089539498090744, -0.002525916090235114, -0.005260234232991934, 0.030562302097678185, -0.010387243703007698, -0.08528441190719604, 0.03930197283625603, -0.04041244089603424, 0.023017657920718193, -0.010492004454135895, 0.013440081849694252, 0.029159408062696457, -0.004275247920304537, 0.07102705538272858, -0.0033520229626446962, 0.004112358670681715, -0.0073327673599123955, 0.02712184190750122, -0.03888028487563133, -0.0008517540991306305, 0.041277509182691574, 0.04706437885761261, -0.002762180520221591, -0.009947455488145351, 0.046626124531030655, 0.06263411045074463, 0.03720815107226372, 0.01116765383630991, -0.04340589419007301, -0.03618795424699783, 0.006422289647161961, -0.05454106256365776, 0.008305412717163563, -0.007091091480106115, -0.00737459072843194, 0.009802485816180706, 0.007131548132747412, 0.027967402711510658, 0.04536004364490509, 0.006685962434858084, 0.02588028647005558, 0.00924992747604847, 0.0021558483131229877, -0.05756336450576782, -0.008512437343597412, 0.01831413246691227, 0.06165323778986931, 0.006204850971698761, -0.04396076872944832, 0.040256183594465256, 0.03496093302965164, -0.012425679713487625, -0.011607413180172443, -0.02793246880173683, 0.02935774438083172, 0.067086361348629, 0.008145858533680439, 0.01822461001574993, 0.041875552386045456, -0.01761634461581707, 0.029123660176992416, -0.0146400835365057, 0.02165542170405388, 0.02176789380609989, 0.03159041702747345, 0.009213672019541264, -0.03252579644322395, -0.03539050742983818, 0.033650998026132584, 0.08448159694671631, 0.02515854872763157, 0.0003460962907411158, -0.03836431726813316, -0.004643687978386879, -0.001280918368138373, 0.02000393345952034, -0.009173264726996422, 0.034613773226737976, -0.0059111230075359344, -0.02121930755674839, -0.03201448544859886, -0.009000228717923164, 0.030164752155542374, 0.03626823425292969, -0.04783237725496292, 0.03482053428888321, 0.05486041679978371, 0.015067311003804207, 0.02626916766166687, 0.031892985105514526, 0.034381940960884094, -0.03569995239377022, -0.0025927976239472628, 0.030918296426534653, -0.013979206793010235, -0.03166893124580383, -0.06245048716664314, 0.024051092565059662, -0.0575137585401535, 0.003057473571971059, -0.02658206596970558, 0.018619287759065628, 0.03302127122879028, 0.011230937205255032, -0.021297762170433998, 0.08120085299015045, 0.006071576848626137, 0.036683786660432816, -0.009964320808649063, 0.060779787600040436, -0.00021358746744226664, -0.025098351761698723, 0.044821176677942276, 0.01651637628674507, -0.010705300606787205, 0.021115589886903763, 0.012471768073737621, -0.011440020985901356, -0.017700977623462677, -0.02548827975988388, 0.0231783464550972, -0.007499343249946833, 0.031467873603105545, 0.023625798523426056, 0.01817966066300869, -0.05919923260807991, -0.028783051297068596, 0.043965764343738556, -0.002347515430301428, -0.009187227115035057, 0.01814914494752884, 0.03032146766781807, -0.03468191251158714, 0.011111415922641754, -0.008718948811292648, -0.03276165947318077, 0.018698425963521004, 0.01577640138566494, -0.03401057794690132, 0.03575466200709343, 0.0255998857319355, -0.0036860608961433172, -0.06706271320581436, 0.011103763245046139, -0.004711153917014599, -0.0026916482020169497, -0.05187710374593735, -0.029842063784599304, -0.003171185264363885, -0.031521204859018326, 0.027346402406692505, -0.06461925804615021, -0.010235742665827274, -0.013154544867575169, -0.06958494335412979, -0.020552966743707657, -0.03206638991832733, -0.018957294523715973, -0.015775833278894424, 0.029360925778746605, -0.04717244580388069, -0.0036458484828472137, 0.07053183764219284, 0.014861412346363068, -0.003940035589039326, 0.035986535251140594, -0.014473285526037216, 0.00745048513635993, 0.013687292113900185, -0.016948290169239044, 0.006018178537487984, -0.016095396131277084, 0.015902653336524963, -0.015651574358344078, -0.02700544334948063, -0.011797948740422726, 0.030353810638189316, 0.05483107641339302, 0.02114231325685978, 0.026412606239318848, 0.05579156428575516, -0.04085569083690643, -0.050775494426488876, -0.0036976521369069815, 0.037790361791849136, 0.04419897869229317, 0.03102095238864422, -0.00651361932978034, 0.04542332515120506, -0.02538548782467842, -0.023527950048446655, -0.021435480564832687, -0.024351056665182114, -0.027773993089795113, -0.017684537917375565, 0.003459169529378414, -0.007614235859364271, 0.04827385023236275, 0.009393942542374134, -0.026632793247699738, -0.05818888545036316, 0.019786950200796127, 0.0020707871299237013, -0.04320933669805527, -0.023859458044171333, 0.004503975156694651, 0.011373063549399376, 0.005018225405365229, -0.028726400807499886, 0.07708308845758438, 0.018072331324219704, -0.04245492443442345, 0.02216343954205513, -0.008497118949890137, -0.004371576476842165, 0.02693161740899086, 0.012552476488053799, -0.003344595665112138, 0.07793395966291428, 0.006436936557292938, -0.04603361710906029, 0.006239328533411026, 0.011065858416259289, 0.007834604009985924, 0.035547878593206406, -0.023966502398252487, 0.003274038201197982, 0.02023591846227646, 0.027915500104427338, 0.09542936831712723, 0.031944774091243744, 0.011567396111786366, -0.019969765096902847, -0.027941104024648666, -0.009168911725282669, 0.06318634748458862, 0.05738142505288124, -0.010180173441767693, 0.02689523994922638, 0.06023082882165909, 0.006076593417674303, 0.015776798129081726, -0.024286944419145584, -0.020252032205462456, -0.029143936932086945, 0.05817117914557457, -0.025344863533973694, -0.0005718277534469962, 0.0027437210083007812, -0.027542568743228912, 0.03246635943651199, -0.006224458571523428, 0.022350696846842766, -0.012764085084199905, -0.01746556907892227, -0.02492506057024002, -0.005534592550247908, -0.04018175229430199, -0.0024513080716133118, -0.036736104637384415, 0.016341762617230415, 0.053321048617362976, -0.05278985947370529, 0.035682715475559235, -0.060472384095191956, -0.0486300028860569, 0.011934526264667511, 0.007451973855495453, -0.03583679720759392, 0.010283788666129112, -0.009192009456455708, 0.04397265985608101, 0.046029768884181976, -0.03958789259195328, -0.019468845799565315, 0.06397180259227753, -0.009991400875151157, 0.008482297882437706, -0.0007731033838354051, -0.05853929743170738, 0.06333433091640472, -0.08975521475076675, -0.024176497012376785, -0.016658008098602295, 0.00553481001406908, -0.046725545078516006 ]
La surface pondérée des locaux de référence est déterminée en appliquant à leur surface réelle, mesurée au sol entre murs ou séparations et arrondie au mètre carré inférieur, les correctifs prévus aux articles 324 N à 324 S . Lorsque le local est affecté à la fois à l'habitation et à usage professionnel, la surface est calculée distinctement en fonction de l'affectation. Il est fait application des règles mentionnées au quatrième alinéa du I de l'article 324 L pour le calcul de la surface affectée à l'usage professionnel.
Code général des impôts, annexe iii
324 M
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128017
2018-06-30 00:00:00
84f3861bb42aaf3b38a85b0754ad02e335f04ce4d41040af0675b554f4b0bd28
[ -0.030864909291267395, -0.030405689030885696, -0.023840801790356636, 0.04296314716339111, -0.03481301665306091, -0.04623952507972717, -0.02711969055235386, 0.017395084723830223, 0.0840834230184555, -0.05640687793493271, -0.009219869039952755, 0.022447779774665833, -0.04148216173052788, -0.008729316294193268, -0.05548441782593727, 0.007653104141354561, 0.11821938306093216, 0.06411926448345184, 0.00578376604244113, 0.04393600672483444, 0.10302280634641647, 0.05100629851222038, -0.034683242440223694, -0.07805921137332916, 0.05739371106028557, 0.0861220583319664, -0.015761898830533028, -0.09252487868070602, -0.01655668020248413, -0.03174674138426781, -0.002471077721565962, 0.013901563361287117, -0.010984945110976696, 0.03736820071935654, 0.07867664098739624, -0.06385845690965652, 0.0556350015103817, 0.005070999730378389, -0.011644658632576466, -0.0007779364241287112, -0.036958057433366776, -0.02000012993812561, 0.020336205139756203, 0.023787187412381172, -0.019416572526097298, -0.014241265133023262, 0.019971158355474472, 0.034939371049404144, -0.018983762711286545, -0.00019165124103892595, 0.009161104448139668, 0.009828520938754082, 0.04139980301260948, 0.0194400642067194, 0.04186362400650978, 0.03621477261185646, -0.04454995319247246, 0.06864029169082642, 0.09417615830898285, -0.01608654484152794, 0.05169065296649933, -0.00300629623234272, -0.04578433185815811, -0.0011054836213588715, 0.052187129855155945, -0.034100305289030075, 0.052106767892837524, -0.049476027488708496, 0.10672473162412643, 0.0016687223687767982, -0.08892951160669327, -0.012804955244064331, 0.033194880932569504, -0.0058515556156635284, 0.00337352161295712, 0.021057045087218285, 0.008177886717021465, 0.020839666947722435, -0.032722558826208115, 0.034755948930978775, -0.01924814283847809, -0.04169340059161186, 0.04925058037042618, 0.0020422993693500757, 0.0010889009572565556, -0.07433024793863297, 0.012962871231138706, -0.07016927003860474, 0.00916923489421606, 0.04620949178934097, -0.10255423188209534, 0.07091197371482849, -0.03532632440328598, 0.023067904636263847, -0.0009749337332323194, 0.0043254150077700615, -0.021141722798347473, -0.04647426679730415, 0.10019755363464355, -0.01173564326018095, 0.017402155324816704, 0.055842526257038116, -0.02233704924583435, -0.023223120719194412, -0.00460838945582509, 0.0013875496806576848, 0.01959160529077053, -0.0671154037117958, -0.019106442108750343, 0.030767062678933144, -0.06308698654174805, -0.010794753208756447, -0.059476714581251144, -0.06857174634933472, 0.028669320046901703, 0.03965705633163452, -0.0007328151841647923, -0.03932080790400505, 0.0327097624540329, -0.024878593161702156, -0.014570990577340126, -0.018483508378267288, 0.03769640997052193, 0.01088223047554493, -0.09682413190603256, 0.00992029719054699, -0.016518404707312584, -0.05936398357152939, -0.021235179156064987, -0.010146064683794975, 0.01033415924757719, 0.0173844862729311, 0.059481341391801834, -0.05990014597773552, 0.008909915573894978, -0.0035720388405025005, 0.01287208590656519, 0.04657825455069542, 0.008631070144474506, -0.008392858318984509, -0.03275451436638832, 0.060425445437431335, -0.025396473705768585, -0.0007426899974234402, 0.051739566028118134, 0.0580131895840168, -0.03979833424091339, -0.050975676625967026, 0.03586142137646675, -0.01650487259030342, -0.03932524472475052, 0.02691756933927536, 0.0794636458158493, -0.031853027641773224, -0.00020511118054855615, 0.00042218808084726334, -0.09123668074607849, 0.07116767019033432, 0.05710165575146675, -0.03168785199522972, 0.009196349419653416, 0.002305538859218359, 0.056223064661026, 0.01853812299668789, -0.03399038687348366, -0.014483215287327766, 0.012480886653065681, 0.018524741753935814, 0.011296357959508896, 0.004278875887393951, -0.06049884110689163, 0.003974334802478552, 0.002639453625306487, -0.0048217871226370335, -0.023316621780395508, -0.010236737318336964, -0.049637556076049805, 0.016546597704291344, 0.006505804136395454, 0.08181476593017578, -0.00891799759119749, -0.06592987477779388, -0.013807542622089386, 0.007267506793141365, 0.024854131042957306, 0.037118617445230484, -0.04675963148474693, -0.028577839955687523, -0.02096595987677574, 0.012638894841074944, -0.0372597873210907, 0.0017826477997004986, -0.0886557474732399, 0.028836537152528763, 0.01930193603038788, -0.022541925311088562, 0.009463268332183361, -0.0015270017320290208, 0.019646422937512398, 0.0012852082727476954, 0.06540464609861374, 0.025778919458389282, 0.0021376824006438255, 0.012166470289230347, -0.005877302028238773, -0.05186648294329643, -0.015975968912243843, -0.005970227066427469, -0.052872657775878906, -0.021883653476834297, 0.02974844165146351, 0.04347053915262222, 0.04797918722033501, 0.014688699506223202, -0.0009252909221686423, -0.013933761045336723, -0.07178442180156708, -0.007575069088488817, 0.0005434988415800035, -0.045018844306468964, -0.020383017137646675, 0.027243860065937042, -0.032933469861745834, -0.010553308762609959, 0.012198509648442268, 0.0480811707675457, -0.02277269773185253, 0.01600506342947483, -0.009494131430983543, -0.06518954038619995, 0.008416363969445229, 0.011262667365372181, 0.04224619269371033, 0.020622294396162033, -0.02207731269299984, 0.03628933057188988, 0.04224567860364914, 0.04493828862905502, 0.018786249682307243, -0.012424986809492111, 0.028430897742509842, -0.04261496663093567, 0.0022790050134062767, -0.03527041897177696, 0.019313469529151917, -0.03613277152180672, -0.03631051257252693, -0.011402535252273083, -0.05458493158221245, 0.04166611284017563, -0.04379028454422951, 0.024160023778676987, -0.01847299560904503, -0.011404253542423248, -0.03756829351186752, -0.03123621828854084, -0.0025605722330510616, 0.010269897989928722, 0.046207159757614136, -0.05657914653420448, -0.03316491097211838, -0.006263541989028454, -0.023319393396377563, -0.01509582158178091, -0.009631803259253502, -0.10139875113964081, 0.03894414007663727, 0.01329244114458561, 0.01253592036664486, 0.00036589399678632617, -0.05720256641507149, 0.012520860880613327, 0.019437719136476517, 0.015908753499388695, -0.00973870325833559, 0.012272169813513756, -0.06414318084716797, -0.032763946801424026, 0.0010218725074082613, 0.009804763831198215, 0.03291221335530281, -0.007783305365592241, -0.0027084490284323692, -0.0314989872276783, -0.022065337747335434, -0.009539686143398285, 0.0002633618423715234, -0.0034123901277780533, -0.007863033562898636, 0.05012475326657295, -0.024473879486322403, -0.03671744465827942, -0.08385283499956131, 0.04076983779668808, 0.02960922010242939, 0.03236657381057739, -0.03197450190782547, -0.012378528714179993, 0.00030589752714149654, -0.030581016093492508, -0.030184276401996613, -0.021136075258255005, -0.008494306355714798, -0.05560584366321564, 0.009473631158471107, -0.04496937245130539, -0.03925567865371704, -0.04799768701195717, -0.06051826477050781, 0.04072674363851547, -0.05491752550005913, 0.034622933715581894, -0.02987472526729107, -0.016520245000720024, 0.05725125968456268, -0.03006402589380741, 0.0028135916218161583, 0.06307873874902725, 0.0031685475260019302, -0.0032587687019258738, -0.06728008389472961, 0.07417542487382889, 0.008237579837441444, 0.01068344246596098, -0.04049604386091232, -0.024276478216052055, 0.0111091872677207, 0.016536306589841843, -0.03937302157282829, 0.020610082894563675, -0.005389645230025053, 0.024131113663315773, 0.024194305762648582, -0.0299733504652977, -0.0005246627843007445, -0.007528001442551613, 0.06631490588188171, -0.015830356627702713, 0.016362564638257027, 0.03164348751306534, 0.017004402354359627, 0.006196421571075916, -0.06252886354923248, 0.02947217971086502, 0.03350856527686119, -0.006888220552355051, 0.032981324940919876, 0.014568591490387917, 0.012386440299451351, -0.003671188373118639, -0.019035298377275467, 0.012707705609500408, 0.007740234024822712, 0.06023303419351578, 0.07064249366521835, -0.03892418369650841, -0.022659050300717354, 0.05045244097709656, 0.0034389523789286613, 0.012933138757944107, -0.01654810830950737, -0.01684165559709072, 0.010745224542915821, 0.023327140137553215, -0.02022743970155716, 0.008436724543571472, -0.001313821179792285, -0.03663155809044838, 0.047836657613515854, 0.047047730535268784, -0.021235670894384384, 0.05922858044505119, 0.03256748989224434, 0.040992237627506256, 0.051953207701444626, -0.02542649768292904, -0.006753017194569111, 0.012361112982034683, -0.008516673929989338, 0.013802183791995049, 0.012566707096993923, -0.06110409274697304, -0.04159608110785484, 0.00678690942004323, 0.010051256977021694, 0.05034680292010307, -0.04862900450825691, -0.014124421402812004, -0.031152116134762764, 0.00704696262255311, 0.03906920179724693, -0.025236153975129128, 0.009913727641105652, 0.027171993628144264, -0.008942165412008762, 0.03037743829190731, -0.006666979286819696, 0.05496366694569588, -0.00394353736191988, 0.020068334415555, -0.02965160831809044, -0.0026507191359996796, 0.03197484835982323, -0.009244074113667011, 0.035325728356838226, 0.05326231196522713, 0.003279831726104021, -0.08938831090927124, 0.02120581828057766, 0.024787133559584618, 0.0605727955698967, 0.034657638520002365, -0.00516406400129199, -0.039064086973667145, -0.015547479502856731, 0.03819148242473602, 0.032006893306970596, 0.049238719046115875, 0.14278090000152588, -0.043159179389476776, 0.023306163027882576, 0.0034581555519253016, -0.0009520468302071095, 0.002213557017967105, -0.01952838897705078, 0.08222918957471848, 0.03978046402335167, 0.0031710797920823097, 0.001286150305531919, -0.0072165597230196, -0.028732100501656532, 0.02684594690799713, -0.012788509950041771, -0.011919496580958366, -0.012115297839045525, -0.005774186458438635, -0.03961266577243805, -0.028285261243581772, 0.02834581956267357, -0.0016745224129408598, -0.07057800889015198, 0.0583733431994915, 0.027791395783424377, -0.07042352855205536, -0.009958833456039429, -0.036081649363040924, -0.015866396948695183, -0.00006654156459262595, -0.012931193225085735, 0.0058161476626992226, -0.02354123815894127, 0.008934433571994305, -0.013878574594855309, -0.00012027048069285229, 0.043288879096508026, -0.019458729773759842, -0.020096944645047188, 0.001369805191643536, -0.003645953955128789, 0.029086880385875702, -0.008893443271517754, -0.006015643011778593, 0.028904318809509277, 0.012608886696398258, 0.04496269300580025, 0.008455421775579453, 0.013282845728099346, -0.01646273024380207, -0.011592527851462364, 0.012393327429890633, 0.04129011929035187, 0.02749248966574669, 0.01421986985951662, 0.035370029509067535, 0.06856508553028107, 0.0263539906591177, 0.012595796026289463, 0.05380481854081154, 0.01950479857623577, 0.05687092989683151, 0.045707255601882935, 0.016996225342154503, 0.00880457554012537, 0.03803974762558937, -0.02060982584953308, 0.011731435544788837, -0.021563289687037468, -0.04761238768696785, 0.045177262276411057, 0.012162909843027592, -0.01990005187690258, 0.0022912046406418085, -0.026544734835624695, 0.057366322726011276, -0.0004482611548155546, 0.010263587348163128, 0.03561580553650856, -0.018532730638980865, 0.028667913749814034, 0.015996957197785378, -0.033616069704294205, 0.03254791721701622, -0.062025897204875946, 0.057198721915483475, -0.011641248129308224, 0.024904076009988785, 0.02756502293050289, 0.01503827515989542, 0.01407958846539259, -0.015089497901499271, -0.046833012253046036, -0.0029689145740121603, -0.03871200606226921, -0.03186379000544548, -0.017115939408540726, 0.0010472865542396903, 0.016430459916591644, -0.011908617801964283, -0.026737388223409653, 0.0013220389373600483, 0.01494224276393652, -0.018068913370370865, 0.05762874707579613, -0.011132761836051941, 0.0010998245561495423, -0.07755405455827713, 0.043261948972940445, 0.017453281208872795, 0.06491552293300629, 0.002787901321426034, -0.006138959433883429, 0.06889566034078598, 0.02306114137172699, 0.0557577908039093, -0.0244327113032341, 0.05215764045715332, 0.052610863000154495, 0.037963513284921646, -0.015169107355177402, 0.005208711605519056, -0.0256763007491827, -0.024716991931200027, 0.006256072781980038, -0.05371612310409546, 0.01287022978067398, 0.020753398537635803, 0.011005246080458164, -0.018300365656614304, -0.03376159444451332, -0.03485099598765373, 0.04106096178293228, 0.020249126479029655, 0.019547495990991592, -0.015931542962789536, -0.03372214734554291, -0.013163287192583084, 0.02598823793232441, -0.014850225299596786, -0.03314327448606491, -0.019708797335624695, -0.002079849597066641, -0.002638702979311347, -0.0151985390111804, -0.045561447739601135, 0.026715513318777084, 0.011397354304790497, -0.042129822075366974, -0.015742817893624306, 0.06435931473970413, -0.0047099231742322445, 0.001582564553245902, -0.008631367236375809, 0.019347652792930603, -0.031342510133981705, -0.024902688339352608, 0.00844433344900608, -0.018902232870459557, -0.08462881296873093, -0.02398458868265152, 0.010166323743760586, -0.027502024546265602, -0.07024624198675156, -0.004816806875169277, 0.02514720894396305, -0.02752179093658924, -0.005533641669899225, -0.05680442228913307, 0.05115977302193642, -0.04440250247716904, -0.0070212287828326225, -0.005860029719769955, 0.011013108305633068, 0.0012668402632698417, 0.005364567507058382, 0.040480975061655045, 0.019016556441783905, 0.02036837860941887, -0.011506021954119205, 0.019498664885759354, -0.029783939942717552, -0.014852951280772686, -0.02388611249625683, -0.021208813413977623, -0.01843530498445034, 0.07360700517892838, 0.057649292051792145, -0.017405549064278603, 0.013428295962512493, -0.027078205719590187, 0.03844337537884712, -0.03153239190578461, -0.05597446858882904, 0.029761236160993576, 0.010735839605331421, -0.023315967991948128, 0.014496625401079655, 0.010555293411016464, -0.005621504038572311, -0.031744327396154404, 0.048432596027851105, -0.027606435120105743, 0.0014451954048126936, 0.02912336401641369, -0.008425156585872173, -0.04449550434947014, 0.024314848706126213, 0.011930260807275772, -0.020329441875219345, -0.08310803771018982, -0.029819248244166374, 0.011285923421382904, -0.06781603395938873, -0.013750916346907616, -0.08378937095403671, 0.01760786399245262, -0.034470606595277786, -0.09015095233917236, -0.06947823613882065, -0.008247512392699718, -0.019900918006896973, -0.0325605608522892, -0.007363117765635252, -0.0265795961022377, 0.0488012358546257, 0.04257917404174805, 0.011645856313407421, 0.0437023751437664, -0.0015025937464088202, -0.014282106421887875, 0.023371342569589615, 0.004823263734579086, 0.0029144843574613333, 0.02471986971795559, -0.011326728388667107, -0.017069300636649132, -0.04814867675304413, -0.0021399157121777534, -0.03037925623357296, 0.014187254942953587, 0.029203305020928383, -0.006664720363914967, 0.02897309511899948, 0.015085019171237946, -0.029329707846045494, -0.04975173622369766, -0.006132321432232857, 0.006762983743101358, 0.04695967212319374, 0.011828656308352947, 0.021498410031199455, 0.05358682945370674, -0.01522713340818882, 0.026367047801613808, -0.02599978633224964, 0.05451678857207298, -0.026247605681419373, -0.020975252613425255, 0.02005547285079956, 0.009044086560606956, 0.0262500811368227, 0.012935331091284752, -0.016427217051386833, -0.07460027933120728, 0.028095314279198647, -0.04680079221725464, -0.024341033771634102, -0.041544895619153976, 0.0023256149142980576, 0.014028182253241539, 0.005900582764297724, 0.05147912725806236, 0.0549846850335598, 0.0026107938028872013, -0.012685145251452923, 0.03169716149568558, 0.0006876392289996147, 0.051520947366952896, 0.06159728020429611, 0.03094274364411831, 0.08751347661018372, 0.03171400725841522, -0.005547331180423498, -0.012192364782094955, -0.04806291684508324, -0.020942870527505875, 0.013896807096898556, -0.012006431818008423, -0.010160405188798904, 0.03650819882750511, 0.0324641577899456, 0.031431809067726135, 0.06591347604990005, 0.045667704194784164, 0.023018814623355865, -0.004763259086757898, 0.02919999323785305, 0.0020463529508560896, -0.0028171881567686796, 0.03396091237664223, 0.022868774831295013, -0.021148284897208214, 0.031655166298151016, -0.00041551337926648557, 0.01194063387811184, -0.027476195245981216, -0.033777784556150436, 0.003399702487513423, 0.06419225037097931, 0.003022973658517003, -0.032434046268463135, -0.046992599964141846, -0.007869252935051918, -0.015046248212456703, 0.04332362860441208, 0.013093511573970318, 0.023432202637195587, 0.0725146234035492, 0.0033823479898273945, -0.03437699377536774, -0.00743173947557807, 0.0006727619329467416, -0.03265071287751198, 0.05794782564043999, 0.03920194134116173, -0.006781166419386864, 0.018417038023471832, 0.01851242035627365, 0.019538458436727524, 0.002602461725473404, 0.008801879361271858, -0.026286108419299126, 0.007682930212467909, 0.011859921738505363, -0.0538540743291378, 0.025922758504748344, -0.02152540162205696, 0.006721080280840397, 0.04814775288105011, 0.03539130836725235, 0.01058936771005392, 0.012475254945456982, -0.022660816088318825, 0.05068838596343994, -0.0754266008734703, -0.013079543597996235, 0.04434570297598839, 0.1043318659067154, -0.042012769728899 ]
La surface des éléments de la maison visés au b du I de l'article 324 L et celle des éléments, autres que les pièces et leurs annexes, visés au II du même article sont affectées d'un coefficient de pondération variable de 0,2 à 0,6 pour tenir compte du service rendu par chaque élément dans le cadre de la valeur d'usage du local. La surface pondérée brute ainsi obtenue est arrondie au mètre carré inférieur. Toutefois cette disposition ne s'applique pas aux éléments sus-indiqués qui relèvent de la classification spéciale prévue au II de l'article 324 H.
Code général des impôts, annexe iii
324 N
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299376
1979-07-01 00:00:00
735642c2f17baa7881b75d3130eb98f841125cc19bb30fbba315b9726049c2bf
[ -0.05813383311033249, -0.014380276203155518, 0.011307492852210999, 0.06798875331878662, -0.02312362752854824, -0.07169637829065323, -0.07490038871765137, 0.015658237040042877, 0.05018485710024834, -0.013376588001847267, 0.0342378243803978, 0.016250919550657272, -0.09292814880609512, -0.03386884555220604, -0.017955023795366287, 0.012334063649177551, 0.06776020675897598, 0.028721459209918976, -0.04307817667722702, 0.019361499696969986, 0.035555243492126465, 0.04014754667878151, -0.03843839094042778, 0.023507744073867798, 0.056382063776254654, 0.07656849175691605, -0.08083704113960266, -0.05643398314714432, -0.05036409944295883, -0.025185666978359222, 0.009610321372747421, -0.019814414903521538, -0.044383592903614044, 0.04310532286763191, 0.08233269304037094, -0.03836487978696823, 0.05135742574930191, 0.018958380445837975, 0.03550875186920166, 0.0019500628113746643, 0.0005235882708802819, -0.015273171477019787, 0.06918825954198837, 0.009842494502663612, -0.02465992234647274, -0.018078148365020752, 0.009731451980769634, 0.0045225354842841625, -0.05848271772265434, 0.009981847368180752, 0.012648170813918114, 0.005711093079298735, 0.053731534630060196, 0.02302994765341282, 0.0051225321367383, 0.0096807312220335, -0.08148954808712006, 0.06625399738550186, 0.11402874439954758, 0.0073682283982634544, -0.03058486245572567, -0.0036235556472092867, -0.0351533517241478, -0.04154690355062485, 0.036785777658224106, -0.06174938380718231, 0.059407398104667664, -0.028473880141973495, 0.12745301425457, -0.008638164959847927, -0.04761596396565437, -0.037948865443468094, 0.048325419425964355, 0.059943653643131256, -0.059477292001247406, 0.01631810888648033, -0.0022524683736264706, 0.06107545644044876, 0.052043892443180084, 0.03901543840765953, -0.06811829656362534, -0.02069099247455597, 0.00803701113909483, 0.002135392278432846, -0.025614406913518906, -0.0018998706946149468, 0.021132104098796844, -0.01018349640071392, 0.04192999377846718, 0.002584043424576521, -0.06750436127185822, -0.05272875353693962, 0.03209591284394264, -0.005028377752751112, -0.016406694427132607, 0.033156923949718475, -0.010392531752586365, -0.07549326866865158, 0.09869526326656342, -0.03605000674724579, -0.0101986825466156, 0.06494744122028351, 0.024854609742760658, -0.00032056987402029335, 0.005208834074437618, -0.057345204055309296, -0.022872161120176315, 0.008105558343231678, -0.003348267637193203, 0.02557995356619358, -0.037132102996110916, -0.07813374698162079, -0.04192577302455902, -0.02055313065648079, -0.01740213856101036, 0.013023413717746735, -0.010494495742022991, -0.06482203304767609, 0.020024599507451057, -0.019000213593244553, -0.047517091035842896, -0.02432093396782875, 0.01689690724015236, 0.0017104221042245626, -0.06281201541423798, -0.02932620421051979, -0.006961151957511902, -0.13069866597652435, -0.031649354845285416, -0.008528707548975945, 0.020834514871239662, 0.0008086435846053064, 0.08315230906009674, -0.05760521441698074, 0.027854599058628082, 0.02050101011991501, -0.05408439040184021, 0.004883242305368185, 0.009677032940089703, 0.014754901640117168, -0.01426015142351389, 0.03368503600358963, -0.05244416370987892, 0.015710553154349327, 0.057815223932266235, 0.05030880123376846, -0.03739938884973526, -0.01035083644092083, -0.0019756238907575607, 0.008364275097846985, -0.02485167421400547, 0.034513410180807114, 0.05703025683760643, -0.026840591803193092, 0.012874185107648373, -0.008076809346675873, -0.06890881806612015, 0.037110380828380585, 0.039666421711444855, -0.02366718277335167, 0.03052363730967045, 0.04129374772310257, 0.07232431322336197, -0.03595994412899017, -0.056194789707660675, -0.017523974180221558, 0.05118057504296303, 0.005095797125250101, -0.0033112377859652042, -0.01257664617151022, -0.07992466539144516, 0.025014463812112808, 0.013005631044507027, 0.00707434443756938, -0.027080103754997253, -0.033310167491436005, -0.07736178487539291, 0.033729858696460724, 0.024343078956007957, 0.09013870358467102, 0.03003769740462303, -0.08561432361602783, 0.010128404013812542, 0.03382067009806633, 0.025280063971877098, 0.024589048698544502, -0.03380211070179939, -0.03785848617553711, 0.005612591281533241, 0.0034070678520947695, -0.037607476115226746, 0.022026510909199715, -0.06412418931722641, 0.01983988657593727, 0.008446929045021534, -0.016924701631069183, -0.01285745669156313, 0.03419394791126251, -0.0028241202235221863, -0.009306944906711578, 0.010646014474332333, -0.0014428761787712574, 0.01684822328388691, 0.017448510974645615, 0.016767626628279686, -0.048471301794052124, 0.03302108496427536, 0.010133896954357624, -0.06484349817037582, -0.03626733645796776, -0.01309299934655428, 0.05152817443013191, 0.050488196313381195, -0.019208282232284546, -0.0024033007211983204, 0.008920501917600632, -0.045756034553050995, -0.015729157254099846, 0.050124116241931915, -0.0008525552693754435, 0.012901839800179005, 0.043647073209285736, -0.04794660955667496, 0.024268433451652527, 0.014188311994075775, 0.019234027713537216, -0.016592588275671005, 0.006054969038814306, -0.017773423343896866, -0.018645495176315308, 0.01190534420311451, -0.02176818810403347, 0.05105936527252197, 0.010714726522564888, -0.0047742146998643875, 0.009046090766787529, 0.054964952170848846, 0.02517651952803135, -0.048780493438243866, -0.02308010868728161, 0.01812702789902687, 0.0142882214859128, 0.009896581992506981, 0.00327923777513206, 0.06894142180681229, -0.047393932938575745, -0.05584879219532013, 0.03238973766565323, -0.030789600685238838, 0.04338140785694122, -0.048632070422172546, 0.009715219959616661, -0.05574365332722664, 0.0399126298725605, -0.04761439934372902, -0.034112341701984406, 0.008327441290020943, -0.014392201788723469, 0.014581999741494656, -0.04699832201004028, -0.012411010451614857, -0.017787083983421326, -0.0638904869556427, -0.00954235065728426, -0.02029808796942234, -0.08479113131761551, 0.039346810430288315, 0.028269335627555847, -0.016510214656591415, 0.009500406682491302, -0.03366367146372795, 0.026082836091518402, -0.04419805482029915, 0.07098553329706192, -0.031943902373313904, 0.023112604394555092, -0.04059598967432976, -0.013552628457546234, 0.014711988158524036, -0.013392654247581959, 0.008845546282827854, -0.02774512581527233, -0.02185642346739769, -0.042936183512210846, 0.004983452148735523, -0.015290201641619205, 0.014495253562927246, 0.015350228175520897, 0.020224330946803093, 0.06415882706642151, 0.00576795544475317, -0.031476940959692, 0.007331953849643469, 0.0003009994688909501, 0.03353329375386238, 0.04209211468696594, -0.03871734067797661, -0.015421297401189804, 0.007793751545250416, -0.06007077544927597, -0.03570820763707161, -0.035379499197006226, 0.04636109247803688, -0.04088006168603897, -0.010572567582130432, 0.02450753003358841, -0.046425141394138336, -0.026533903554081917, -0.076425701379776, 0.01145064178854227, -0.011331749148666859, 0.06636390089988708, -0.015731660649180412, -0.03995807096362114, 0.03872794657945633, -0.008769683539867401, 0.00556075107306242, 0.02300863340497017, 0.011630048975348473, -0.05169476568698883, -0.03928576037287712, 0.05989256501197815, 0.004663972649723291, -0.030699502676725388, -0.04642041027545929, -0.005153869278728962, 0.0035106076393276453, 0.028774626553058624, -0.06625248491764069, 0.04269736260175705, -0.006432077847421169, 0.016209110617637634, 0.01648787409067154, -0.007086059078574181, -0.002618701895698905, -0.022328007966279984, 0.05566307157278061, -0.009922552853822708, -0.004555503837764263, 0.021826552227139473, 0.008738867938518524, -0.035052355378866196, -0.04392681643366814, 0.019409656524658203, 0.037104927003383636, -0.016884129494428635, 0.05993516370654106, 0.00007821220788173378, 0.015888327732682228, -0.003595937741920352, 0.007014114875346422, -0.006360460538417101, 0.070839062333107, 0.04159049317240715, 0.06947633624076843, -0.011954422108829021, -0.036176618188619614, -0.0021128535736352205, -0.04402298480272293, -0.02842109464108944, 0.012734528630971909, -0.016336269676685333, -0.004763799253851175, 0.01349350344389677, -0.03325910493731499, -0.01141468994319439, -0.03881450369954109, -0.026147613301873207, 0.015975169837474823, 0.03687704727053642, -0.029892180114984512, 0.08158703148365021, 0.02344624698162079, 0.04577368125319481, 0.05314747244119644, 0.03852168098092079, 0.012800929136574268, 0.00985592883080244, -0.021330414339900017, 0.025934705510735512, 0.01008614432066679, -0.021862950176000595, 0.010530193336308002, 0.008269342593848705, 0.006628750823438168, 0.018588272854685783, -0.0342378132045269, -0.05805701017379761, -0.018441617488861084, 0.009482764638960361, 0.0208593737334013, -0.01788911409676075, -0.010670392774045467, 0.01661001332104206, 0.02844683639705181, -0.000443636323325336, 0.010402613319456577, 0.03611692413687706, -0.003677393076941371, 0.02974785305559635, -0.04049254581332207, 0.014103567227721214, -0.011501545086503029, 0.034763216972351074, 0.03426172211766243, 0.010586443357169628, 0.010263703763484955, -0.03972001001238823, -0.021397626027464867, 0.019162874668836594, 0.05170010030269623, 0.015733685344457626, 0.02191837877035141, -0.028416339308023453, -0.03644929081201553, 0.0016574840992689133, 0.028883496299386024, 0.007750805001705885, 0.145289346575737, -0.04970619082450867, 0.036749910563230515, 0.028388308361172676, 0.009344181977212429, 0.021640488877892494, -0.022410757839679718, 0.029620032757520676, 0.06859718263149261, 0.030279912054538727, -0.008676109835505486, -0.015850991010665894, -0.00962761975824833, 0.07061616331338882, -0.03450246900320053, 0.01121839415282011, 0.003979766741394997, -0.0040704733692109585, -0.021306650713086128, -0.015729397535324097, 0.035212550312280655, -0.03288065642118454, -0.015742892399430275, 0.06027048081159592, 0.013576964847743511, -0.03447354584932327, 0.008625621907413006, -0.010783196426928043, -0.0037898265291005373, -0.0006011821096763015, 0.027221282944083214, 0.030835352838039398, -0.017166072502732277, -0.03028268553316593, -0.030076216906309128, -0.010005016811192036, -0.0059905569069087505, 0.0113859036937356, -0.012724894098937511, 0.014451812021434307, 0.005151202902197838, 0.025246258825063705, -0.02922518365085125, -0.02096044272184372, 0.0260736346244812, 0.02126890793442726, 0.03587435930967331, 0.025655357167124748, 0.02423962764441967, -0.026158832013607025, -0.010691031813621521, -0.040861327201128006, 0.048039764165878296, 0.0004812910920009017, 0.011885689571499825, 0.012610561214387417, -0.02168976701796055, 0.024329515174031258, 0.01887230947613716, 0.05791452154517174, 0.024870943278074265, 0.0477408803999424, 0.03390137106180191, 0.011922209523618221, 0.010341973975300789, 0.04688824340701103, 0.016482794657349586, 0.012516800314188004, -0.05387962609529495, -0.04243556782603264, 0.02556733228266239, 0.04253474995493889, -0.012666055001318455, -0.044570717960596085, -0.00795675814151764, 0.04673749580979347, 0.001668879995122552, 0.048216238617897034, 0.05004071444272995, 0.021168706938624382, 0.05029201880097389, -0.013990198262035847, -0.024908406659960747, 0.0005504800355993211, -0.013772474601864815, 0.029942288994789124, 0.013402356766164303, 0.029366381466388702, 0.03825758025050163, 0.02992304228246212, 0.018009940162301064, -0.0010297766420990229, -0.08243084698915482, -0.013255888596177101, -0.01035558432340622, -0.020924614742398262, 0.017526494339108467, -0.015682732686400414, -0.04192984849214554, 0.029317891225218773, 0.008986537344753742, 0.06471943855285645, -0.024701500311493874, -0.03267917037010193, 0.0751027911901474, -0.01439947634935379, 0.0392148420214653, -0.05707376450300217, 0.03299599140882492, -0.013863760977983475, 0.08117061108350754, 0.051755841821432114, -0.00885715615004301, 0.048410385847091675, 0.018165823072195053, 0.019810471683740616, 0.02785625495016575, 0.029760733246803284, 0.037892140448093414, 0.03924616798758507, 0.0011217406718060374, 0.0395958349108696, -0.02537580579519272, -0.026739588007330894, 0.03523663803935051, -0.025897616520524025, 0.039058420807123184, -0.009170057252049446, 0.029399577528238297, 0.02266869880259037, -0.03165692463517189, -0.07253836840391159, 0.03218858316540718, 0.04259300231933594, 0.01652480848133564, -0.02820313721895218, -0.06318327784538269, 0.03533129394054413, 0.005548728164285421, 0.013241305947303772, 0.0038855290040373802, 0.01633041724562645, -0.02923002280294895, 0.006414462812244892, 0.016457760706543922, -0.048120755702257156, -0.006599988788366318, -0.024605290964245796, -0.06001903489232063, 0.0006861363654024899, -0.0037926987279206514, 0.01305660605430603, -0.0411839634180069, -0.024966413155198097, 0.028001345694065094, -0.05794387683272362, -0.011557668447494507, -0.03447393327951431, -0.023335469886660576, -0.028895584866404533, -0.02963165007531643, 0.0474395714700222, 0.0035719317384064198, -0.03381215035915375, -0.02062365598976612, 0.03695859760046005, -0.027692636474967003, 0.0051704817451536655, -0.012839180417358875, 0.018989279866218567, -0.02114412747323513, -0.00983384158462286, -0.02200278826057911, 0.08635547012090683, -0.020240748301148415, -0.05336075276136398, 0.0023793221917003393, 0.02793184109032154, 0.00806854385882616, -0.007908876985311508, 0.011716949753463268, -0.02304527908563614, -0.010179312899708748, 0.00023929754388518631, 0.010191050358116627, -0.010679828934371471, 0.04327687621116638, 0.03696778789162636, 0.02159469574689865, -0.009635932743549347, -0.017559146508574486, 0.07151050120592117, -0.0159786194562912, -0.02245822362601757, 0.018348580226302147, 0.01207814086228609, -0.04952675849199295, 0.005223162472248077, -0.011434745043516159, -0.020941799506545067, 0.003924624063074589, 0.02945810928940773, -0.02975018136203289, -0.046408236026763916, -0.01856224425137043, -0.05458813160657883, -0.02088841237127781, 0.012826352380216122, 0.0009361261618323624, 0.02956230565905571, -0.0512663796544075, -0.02511727809906006, 0.03379715979099274, -0.07017803192138672, 0.0037101521156728268, -0.09428972750902176, 0.013343913480639458, -0.02951151877641678, -0.06684915721416473, -0.021073028445243835, -0.057173293083906174, -0.04002094641327858, -0.047607455402612686, 0.0068457359448075294, -0.027996622025966644, 0.03315615653991699, 0.010950909927487373, 0.03806346282362938, 0.030149618163704872, 0.020640913397073746, 0.009883144870400429, 0.010951095260679722, -0.0037868707440793514, -0.026582540944218636, 0.00034851807868108153, 0.04857553541660309, 0.01802222430706024, -0.027253273874521255, 0.017805879935622215, 0.010769371874630451, -0.00545041449368, 0.011392197571694851, 0.012231793254613876, 0.05552981421351433, 0.006594530772417784, -0.03610660880804062, -0.04862165451049805, -0.03235922008752823, 0.017348747700452805, 0.023389797657728195, 0.0198369063436985, 0.0017610198119655252, 0.039143674075603485, 0.008410044945776463, 0.0375266894698143, -0.03669753298163414, 0.06359731405973434, -0.020579475909471512, -0.022275667637586594, 0.0014919893583282828, -0.03919719159603119, 0.015029817819595337, 0.035141345113515854, 0.0008906833827495575, -0.05216255411505699, 0.03814206272363663, 0.034352630376815796, -0.054952431470155716, -0.011015699245035648, -0.00928749330341816, 0.0035372369457036257, 0.020077263936400414, -0.009629540145397186, 0.04620356112718582, -0.024914946407079697, -0.003708431962877512, 0.005999647546559572, -0.02863549068570137, 0.019509276375174522, 0.08228252083063126, 0.036964401602745056, 0.05955902114510536, 0.02600145898759365, 0.00046103610657155514, -0.0582970529794693, -0.009277663193643093, 0.01808062009513378, -0.04392512887716293, 0.02450057864189148, 0.00907688494771719, 0.00960749201476574, 0.0010110926814377308, 0.018440600484609604, 0.04152270406484604, 0.03768766298890114, -0.011957273818552494, 0.0026208541821688414, -0.00019151894957758486, 0.03601574897766113, 0.04585865139961243, 0.053093865513801575, -0.019725697115063667, 0.01983342505991459, 0.04894917830824852, -0.031225280836224556, 0.024108298122882843, 0.03096850961446762, -0.025306319817900658, 0.009752529673278332, 0.03255680203437805, 0.022061405703425407, -0.03717655688524246, -0.02073407545685768, -0.01983332261443138, -0.002265671966597438, 0.011388840153813362, 0.02298208698630333, -0.028409991413354874, 0.08440733700990677, 0.03545897826552391, -0.03230699896812439, -0.044986505061388016, 0.009093010798096657, -0.02987872064113617, 0.012672382406890392, 0.03402002900838852, -0.01662515662610531, 0.0380203016102314, 0.0010768506908789277, 0.028451362624764442, -0.05852872133255005, 0.07977770268917084, 0.02077575773000717, 0.02021956257522106, -0.002048540860414505, -0.004950738977640867, 0.01835334673523903, -0.00442542927339673, -0.04631103575229645, 0.10975021868944168, 0.05245088040828705, 0.0016056874301284552, -0.012414373457431793, 0.0019336604746058583, 0.06211329996585846, -0.05668703094124794, -0.0036129006184637547, 0.02039959281682968, 0.08180484920740128, -0.06390822678804398 ]
La surface totale des pièces et annexes de la maison ou de la partie principale des locaux des immeubles collectifs mentionnées au I de l'article 324 L, autres que les pièces à usage professionnel, sont affectées d'un coefficient tenant compte de leur importance, fixé pour chacune des catégories mentionnées aux articles 324 G et 324 H conformément au barème suivant : CATÉGORIES foncières MAISONS INDIVIDUELLES LOCAUX DES IMMEUBLES COLLECTIFS 1re tranche (les 20 premiers mètres carrés) Coefficient 2e tranche 3e tranche (les mètres carrés suivants) Coefficient 1re tranche (les 20 premiers mètres carrés) Coefficient 2e tranche 3e tranche (les mètres carrés suivants) Coefficient De 20 mètres carrés à : Coefficient De 20 mètres carrés à : Coefficient m 2 m 2 1re catégorie 3,00 400 0,90 0,75 2,60 350 0,90 0,75 2e catégorie 2,50 320 0,90 0,75 2,20 260 0,90 0,75 3e catégorie 2,10 240 0,90 0,75 1,90 200 0,90 0,75 4e catégorie 1,70 160 0,90 0,75 1,60 140 0,90 0,75 5e catégorie 1,45 110 0,90 0,75 1,35 90 0,90 0,75 6e catégorie 1,30 80 0,90 0,75 1,25 70 0,90 0,75 7e catégorie 1,20 60 0,90 0,75 1,15 50 0,90 0,75 8e catégorie 1,10 40 0,90 0,75 1,05 30 0,90 0,75 La surface ainsi déterminée, arrondie au mètre carré inférieur, est dénommée surface pondérée comparative de la partie principale.
Code général des impôts, annexe iii
324 O
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128009
2018-06-30 00:00:00
c36917d5d736ac1d2a1a99f347b992213805145c6992b0d3f9ed3eb70ac67c31
[ -0.10423218458890915, 0.010932025499641895, -0.047317586839199066, 0.06718453764915466, -0.07046687602996826, -0.06648062914609909, -0.0455535389482975, 0.020289555191993713, 0.07757765054702759, -0.008731612004339695, -0.00015793404600117356, -0.029396774247288704, -0.08680687844753265, 0.004506965167820454, -0.031890153884887695, -0.016321400180459023, 0.10994718968868256, 0.08103455603122711, -0.010033736936748028, 0.030351687222719193, 0.009027186781167984, 0.03993292897939682, -0.0022614470217376947, -0.011517745442688465, 0.0382835790514946, 0.08925971388816833, -0.0010981099912896752, -0.08297725766897202, -0.027680272236466408, -0.03303242102265358, 0.027510587126016617, 0.039130959659814835, -0.0243543554097414, 0.048126693814992905, 0.04366672411561012, -0.027517471462488174, 0.015206748619675636, 0.007089287508279085, 0.013097252696752548, 0.021404655650258064, 0.015749622136354446, 0.002647864166647196, 0.06522015482187271, 0.024203352630138397, 0.02333967201411724, -0.005069919396191835, -0.00952152069658041, 0.04357485845685005, 0.010152637958526611, 0.062012121081352234, -0.041841428726911545, -0.012831651605665684, 0.04479219391942024, 0.011723934672772884, -0.028326906263828278, 0.02847870998084545, -0.06157038360834122, 0.0698285922408104, 0.08874836564064026, -0.011048538610339165, -0.054631009697914124, -0.0028296380769461393, -0.03748491778969765, -0.019719554111361504, 0.07909516245126724, -0.016802234575152397, 0.02998671680688858, -0.0425645187497139, 0.18432371318340302, 0.019100137054920197, -0.02318807691335678, 0.027606448158621788, 0.05855749920010567, 0.06727410852909088, 0.04137443006038666, 0.05202222988009453, -0.015274938195943832, -0.04520643502473831, -0.01693616807460785, 0.05819243937730789, -0.0271200779825449, -0.014369655400514603, 0.001263720216229558, -0.02136807329952717, -0.001280312892049551, 0.007756251376122236, 0.010183978825807571, -0.01871817372739315, 0.004299103748053312, -0.01492637675255537, -0.03968000039458275, -0.020592596381902695, -0.0020364930387586355, 0.016977772116661072, 0.0290053840726614, 0.016432370990514755, -0.037544380873441696, -0.043024610728025436, 0.09064418822526932, 0.04277533292770386, -0.01263715885579586, 0.05107128620147705, -0.004807342775166035, -0.06914757192134857, -0.0021988856606185436, -0.010429956018924713, 0.005109114106744528, -0.02865566313266754, -0.016749495640397072, 0.030004510655999184, -0.0534827895462513, -0.02321922965347767, -0.01739475317299366, -0.024919623509049416, -0.028669150546193123, 0.08355631679296494, -0.016509201377630234, -0.03981541469693184, 0.032620400190353394, -0.029166504740715027, -0.047117680311203, -0.02434528060257435, 0.013465038500726223, -0.008761169388890266, -0.07626721262931824, -0.009248022921383381, 0.0219130776822567, -0.10327104479074478, -0.012982379645109177, -0.033366989344358444, 0.018794050440192223, -0.030949769541621208, 0.0188678577542305, -0.08290767669677734, 0.015068260952830315, -0.006182827055454254, -0.021965229883790016, 0.029377715662121773, 0.007732137106359005, -0.033497534692287445, -0.042058464139699936, 0.024223845452070236, -0.04095557704567909, 0.010705165565013885, 0.01982336863875389, 0.05631667748093605, -0.005638482514768839, -0.015375358983874321, -0.0375836119055748, -0.0030468604527413845, -0.028672831133008003, 0.020614083856344223, 0.09653593599796295, 0.01157489512115717, -0.004207871854305267, -0.03895943984389305, -0.06625713407993317, 0.010916397906839848, 0.03517201915383339, -0.047768473625183105, -0.013754740357398987, 0.002125824335962534, 0.03610675781965256, -0.0687461644411087, -0.02649960108101368, -0.023238113150000572, 0.03899160772562027, 0.04202750325202942, -0.011022362858057022, 0.0017045127460733056, -0.08618564903736115, 0.04629914462566376, 0.015709126368165016, -0.0033341702073812485, -0.03616243228316307, 0.0009745564893819392, -0.07880976796150208, -0.005612743087112904, 0.005567532032728195, 0.08274167031049728, -0.02169845439493656, -0.07246780395507812, -0.020911669358611107, -0.017941942438483238, -0.006682171951979399, 0.005793182644993067, -0.027769790962338448, -0.013425628654658794, -0.01111784391105175, 0.03127382695674896, -0.03575563803315163, 0.04403397813439369, -0.044836077839136124, 0.02071450650691986, 0.00632110983133316, -0.04301762208342552, -0.01896780915558338, 0.046761274337768555, 0.030194319784641266, 0.034833237528800964, 0.00981706939637661, 0.00839956197887659, 0.0040323007851839066, 0.011945256032049656, 0.004908397793769836, -0.02008376643061638, -0.03533183038234711, 0.026785938069224358, -0.05344349518418312, -0.020023001357913017, 0.04772653803229332, 0.022884471341967583, 0.02909308858215809, -0.01756385527551174, -0.027151960879564285, 0.004909659270197153, -0.05334462970495224, -0.007481164298951626, 0.030231693759560585, -0.029846223071217537, 0.012798030860722065, 0.018703024834394455, -0.05709443613886833, 0.024272162467241287, -0.014798845164477825, 0.01824129931628704, -0.033409155905246735, 0.016642898321151733, -0.010550246573984623, -0.07192046195268631, 0.009901255369186401, -0.03106539696455002, 0.04529830440878868, 0.023334480822086334, -0.02686735801398754, 0.024801909923553467, 0.07107506692409515, 0.0053494577296078205, 0.019746487960219383, -0.005603790748864412, 0.019485076889395714, -0.015970202162861824, 0.04141266271471977, -0.0360165610909462, 0.052682846784591675, 0.018805796280503273, -0.03078996017575264, 0.0020079943351447582, -0.020283671095967293, 0.02623487077653408, -0.06779128313064575, 0.036653071641922, -0.02247220277786255, 0.031000759452581406, -0.05638512223958969, -0.04445158690214157, 0.017428165301680565, -0.008185263723134995, -0.0040125977247953415, -0.059112343937158585, -0.0231401938945055, -0.015849057585000992, -0.0012816422386094928, 0.004346027970314026, -0.030878057703375816, -0.07090561091899872, 0.06768150627613068, -0.0027650990523397923, -0.018412934616208076, -0.008657196536660194, -0.060251396149396896, 0.05247563496232033, 0.008016581647098064, 0.04200684651732445, -0.02270090952515602, -0.02129831351339817, -0.038490671664476395, -0.000941366539336741, 0.02571299858391285, -0.009558629244565964, 0.03854747116565704, -0.034176055341959, -0.04769338667392731, -0.04249918460845947, 0.01972661167383194, -0.00958879105746746, 0.032695651054382324, 0.01878403127193451, 0.00012696247722487897, 0.046477243304252625, -0.019738750532269478, -0.0474654957652092, -0.019357191398739815, 0.01915021985769272, 0.03537202626466751, 0.02475867234170437, -0.033687103539705276, -0.0071600982919335365, 0.0028648185543715954, -0.04725009202957153, -0.006241652648895979, -0.024719633162021637, 0.01019078679382801, -0.014391294680535793, -0.028948262333869934, 0.0022014090791344643, -0.07039045542478561, -0.046610284596681595, -0.04075593873858452, 0.01114119403064251, -0.006144033279269934, 0.059490278363227844, -0.013505535200238228, 0.004030824173241854, -0.0083257295191288, 0.05018466338515282, 0.055213041603565216, 0.049126267433166504, -0.03689182177186012, -0.03103477880358696, 0.03162197396159172, 0.06807387620210648, 0.012874572537839413, -0.0020413496531546116, -0.05103938654065132, -0.020614001899957657, 0.006342866457998753, 0.02612379379570484, -0.042959652841091156, 0.01798906922340393, -0.029681455343961716, 0.025028755888342857, 0.02509998343884945, -0.04562479630112648, -0.00021700171055272222, -0.06917952746152878, 0.06359722465276718, -0.020042845979332924, 0.0247388556599617, 0.026034386828541756, 0.07047417759895325, -0.03573722764849663, -0.06880203634500504, 0.007288977038115263, 0.05365574732422829, -0.03491289168596268, 0.02568933553993702, 0.016950881108641624, 0.03347983583807945, -0.04341210797429085, -0.00022254447685554624, 0.0025217419024556875, 0.05052528157830238, 0.05334215238690376, 0.08873245120048523, -0.008848589845001698, -0.012875947169959545, 0.013007775880396366, -0.0633724108338356, -0.02069821208715439, 0.022510625422000885, -0.032045215368270874, -0.005529546644538641, 0.03676510602235794, -0.021678341552615166, -0.009107769466936588, -0.028551338240504265, -0.025441789999604225, -0.0015880321152508259, 0.005229875911027193, -0.03494439646601677, 0.06601445376873016, 0.033655084669589996, 0.01857917197048664, 0.04713158309459686, 0.017069101333618164, 0.00446904543787241, -0.016804922372102737, 0.02927924320101738, 0.008776288479566574, 0.0008224518969655037, -0.05286024138331413, 0.02166788838803768, -0.017561806365847588, 0.011078511364758015, 0.06468549370765686, -0.07164890319108963, -0.030487189069390297, 0.029435480013489723, 0.010995645076036453, 0.010734831914305687, -0.008674009703099728, -0.01800008863210678, 0.019727861508727074, 0.029356123879551888, 0.021171793341636658, 0.05242723599076271, 0.06205437704920769, -0.019997073337435722, -0.0021484619937837124, -0.02173202484846115, 0.03073744848370552, 0.023462364450097084, 0.027331236749887466, 0.024031588807702065, 0.024265466257929802, 0.024770032614469528, -0.03825308009982109, -0.004802137613296509, 0.02179664932191372, 0.07680393010377884, -0.0012048487551510334, -0.007969466038048267, -0.027869390323758125, -0.01699735037982464, 0.06221836805343628, 0.04588071256875992, -0.029924770817160606, 0.12925972044467926, -0.020725317299365997, 0.049443114548921585, 0.08702482283115387, -0.007125981152057648, 0.018814435228705406, -0.02976219169795513, 0.04647814854979515, 0.06960940361022949, 0.031958408653736115, -0.017468972131609917, 0.006454027257859707, -0.038662027567625046, 0.06002247706055641, 0.0019621907267719507, -0.0024346602149307728, -0.02284541353583336, 0.015386861748993397, 0.01918613910675049, -0.013203778304159641, 0.03173014894127846, 0.0018790436442941427, 0.015344594605267048, 0.040272306650877, 0.00986364297568798, 0.003714034566655755, -0.018194053322076797, -0.0367182195186615, -0.03125680610537529, 0.00454033212736249, 0.014794609509408474, 0.01346038281917572, -0.029271744191646576, -0.01242905855178833, -0.04240506514906883, -0.0035013174638152122, 0.020172594115138054, 0.010156746953725815, -0.02357865497469902, 0.016673186793923378, -0.02879500575363636, 0.016176793724298477, -0.022278370335698128, -0.05749526992440224, -0.019481131806969643, 0.01327772531658411, 0.025177791714668274, 0.04603895917534828, 0.030205825343728065, -0.010843109339475632, -0.0014933712081983685, 0.013112897053360939, 0.070370614528656, -0.007161389105021954, 0.006652955897152424, -0.010625980794429779, -0.031002402305603027, 0.02163330651819706, 0.01602276787161827, 0.05827062204480171, -0.006787934806197882, 0.02049795724451542, 0.021538397297263145, 0.020109666511416435, 0.009576892480254173, 0.038118649274110794, -0.010246025398373604, 0.008061342872679234, -0.0007167708827182651, -0.052116040140390396, 0.018920429050922394, 0.04291057586669922, 0.027877965942025185, -0.011844872497022152, 0.013246888294816017, 0.07426593452692032, -0.009729635901749134, 0.042866792529821396, 0.007210071664303541, -0.005439765751361847, -0.006145615596324205, 0.010161119513213634, -0.019669262692332268, -0.0009061225573532283, -0.01974126324057579, 0.041975051164627075, 0.006551690399646759, 0.03343795984983444, 0.021970603615045547, 0.024026544764637947, 0.03385191038250923, -0.02270152047276497, -0.10438787937164307, -0.01490523386746645, -0.016410471871495247, -0.02974732220172882, 0.006506400182843208, -0.019642196595668793, -0.04908584803342819, 0.0007754856487736106, -0.03710505738854408, 0.012037786655128002, 0.01030721701681614, -0.00776288378983736, 0.040900859981775284, -0.006469701416790485, 0.03195321932435036, -0.05958285182714462, 0.012493696063756943, -0.01576555334031582, 0.0872296541929245, -0.0022795158438384533, 0.006820707116276026, 0.04808192327618599, 0.01851065270602703, 0.028700806200504303, -0.013169588521122932, 0.023717373609542847, 0.04685872793197632, 0.027960406616330147, 0.004200204275548458, -0.0006512620602734387, 0.014408879913389683, -0.03733820840716362, 0.032901838421821594, -0.051837772130966187, 0.012917190790176392, 0.036397695541381836, 0.006619722116738558, 0.005122784525156021, -0.04078178107738495, -0.04507678002119064, 0.06624782830476761, 0.04711713641881943, 0.011030788533389568, 0.0031623351387679577, -0.019274264574050903, 0.024584800004959106, 0.031876031309366226, 0.0019038887694478035, -0.021724486723542213, 0.0013580642407760024, -0.012684064917266369, -0.024383289739489555, -0.03484932705760002, 0.017625892534852028, -0.0031385913025587797, 0.039785075932741165, -0.0693879947066307, 0.005036327987909317, 0.014604505151510239, -0.02097226493060589, 0.001352257328107953, 0.016926364973187447, 0.020081311464309692, -0.06412998586893082, -0.002386219333857298, -0.02485046721994877, -0.01791965775191784, -0.04709312319755554, -0.0575990192592144, 0.04500999301671982, -0.052745383232831955, -0.04394536092877388, -0.013667978346347809, 0.023817241191864014, 0.02194307930767536, 0.015067754313349724, -0.05093345791101456, 0.022697897627949715, -0.022926149889826775, -0.009806309826672077, 0.015403111465275288, 0.04784740135073662, -0.014343159273266792, -0.029004797339439392, 0.04291863366961479, -0.008681886829435825, -0.002200526185333729, 0.008225868456065655, 0.024845361709594727, 0.011676304042339325, -0.022674186155200005, -0.01774478703737259, -0.020021511241793633, -0.021353984251618385, 0.06436168402433395, 0.026404159143567085, 0.01587856188416481, -0.0006592515273950994, -0.023204956203699112, 0.05186145380139351, -0.02591741271317005, -0.028454862534999847, 0.011256773956120014, 0.03235093131661415, -0.047620370984077454, 0.02468736283481121, -0.07919394224882126, -0.02482501231133938, 0.005930338986217976, 0.034676067531108856, -0.011514067649841309, -0.011475914157927036, 0.0038215206004679203, -0.018006928265094757, -0.039957333356142044, 0.02163144201040268, 0.02705393172800541, 0.001315196044743061, -0.029691576957702637, -0.02622455172240734, 0.022956032305955887, -0.07328353077173233, -0.0010295180836692452, -0.06463843584060669, -0.020223001018166542, -0.019802823662757874, -0.06063462421298027, -0.04301388934254646, -0.03280334174633026, -0.0321868434548378, -0.014449928887188435, -0.016418807208538055, 0.004564844537526369, 0.02223365567624569, 0.020973242819309235, -0.013919388875365257, 0.022576572373509407, -0.0256951954215765, 0.005918475333601236, 0.005838885437697172, 0.027949586510658264, 0.029908843338489532, -0.007580150384455919, 0.021134309470653534, -0.0033804296981543303, -0.013618197292089462, -0.00948300026357174, 0.0005423151887953281, 0.035109493881464005, 0.06241915747523308, 0.05117286369204521, 0.05323166027665138, -0.00015395600348711014, -0.030688928440213203, -0.04915256053209305, 0.0012953069526702166, 0.008239257149398327, 0.055544544011354446, 0.08165278285741806, 0.006320038344711065, 0.058117493987083435, 0.033132392913103104, -0.020076340064406395, -0.04522115737199783, -0.004840552806854248, 0.030561577528715134, -0.02531546540558338, 0.02774374932050705, -0.001274174195714295, 0.034637451171875, -0.0025291184429079294, -0.021264659240841866, -0.05056096985936165, 0.02247079648077488, 0.0006965091452002525, -0.06893403828144073, -0.04144887998700142, 0.010028345510363579, 0.0017825879622250795, 0.012439116835594177, 0.018771575763821602, 0.02865513786673546, -0.01756523735821247, -0.02754536271095276, 0.02904478646814823, -0.023377226665616035, 0.012715821154415607, 0.05324133485555649, -0.016538800671696663, 0.07352200150489807, 0.07394655048847198, 0.012114964425563812, -0.09364393353462219, 0.03876042738556862, -0.020119301974773407, 0.009844763204455376, 0.04616796225309372, -0.009960935451090336, 0.01245453953742981, 0.03283115103840828, 0.008918019011616707, 0.0837072804570198, 0.016862420365214348, 0.022793445736169815, -0.005477588158100843, 0.0011226623319089413, -0.005905969068408012, 0.02721027098596096, 0.007870735600590706, -0.02394605427980423, 0.024883996695280075, 0.04591039940714836, -0.03274868428707123, 0.017164507880806923, -0.011731076054275036, -0.010671619325876236, 0.0010873295832425356, 0.058793291449546814, -0.02566145732998848, -0.05048268288373947, 0.011423185467720032, 0.0010521142976358533, 0.00863024964928627, -0.021559927612543106, 0.015259244479238987, -0.052110325545072556, 0.017107607796788216, 0.011186497285962105, -0.02932959608733654, -0.04362059012055397, 0.005466280039399862, -0.03697007894515991, 0.005401442293077707, 0.0015737332869321108, 0.04080171138048172, -0.002357435878366232, -0.009217952378094196, -0.037129901349544525, -0.026203161105513573, 0.03385058417916298, -0.025686556473374367, 0.0125678526237607, -0.019396668300032616, 0.03850851207971573, 0.07213723659515381, -0.043607164174318314, -0.034332435578107834, 0.0744970440864563, 0.01599961705505848, 0.01099895965307951, 0.03525608777999878, -0.021900393068790436, 0.018867960199713707, -0.08412274718284607, 0.0004705659521277994, -0.010526594705879688, 0.05943221598863602, -0.0367744155228138 ]
La surface pondérée comparative de la partie principale augmentée, le cas échéant, en ce qui concerne la maison, de la surface pondérée brute des éléments visés au b du I de l'article 324 L, est affectée d'un correctif d'ensemble destiné à tenir compte, d'une part, de l'état d'entretien de la partie principale en cause, d'autre part, de sa situation. Ce correctif est égal à la somme algébrique des coefficients définis aux articles 324 Q et 324 R . La surface pondérée nette ainsi obtenue est arrondie au mètre carré inférieur.
Code général des impôts, annexe iii
324 P
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299378
1979-07-01 00:00:00
f65ceb9725bab25ee799dce9e11681562b4cfe1a4fac652e08f8dc190526cc2d
[ -0.0485895611345768, -0.003325524739921093, -0.0646648034453392, 0.08430575579404831, -0.017962608486413956, -0.059370752424001694, -0.0658431127667427, 0.013371876440942287, 0.07271111011505127, -0.032285597175359726, 0.01690891943871975, -0.009789853356778622, -0.08205041289329529, 0.01981847733259201, -0.0025569708086550236, 0.011435390450060368, 0.11061165481805801, 0.04372052848339081, -0.0018086725613102317, 0.013712002895772457, 0.07608335465192795, 0.06434754282236099, -0.0413760170340538, -0.020922675728797913, 0.07108361274003983, 0.007618711329996586, -0.020405281335115433, -0.06809111684560776, -0.056661203503608704, -0.04429435729980469, -0.02408139780163765, -0.0038740637246519327, -0.03045005165040493, 0.03740603104233742, 0.07809530943632126, 0.006378155667334795, 0.03848428651690483, -0.0058413054794073105, 0.024048496037721634, 0.0061537157744169235, 0.0007151278550736606, -0.04280470684170723, 0.015962662175297737, 0.008179202675819397, 0.021018968895077705, 0.01092709694057703, -0.017007675021886826, 0.013624642044305801, -0.012063855305314064, -0.016569942235946655, 0.02327534183859825, 0.0006071876850910485, 0.07016004621982574, 0.0003712346078827977, 0.024231046438217163, 0.04875488579273224, -0.09453415125608444, 0.07865232229232788, 0.11241015046834946, -0.011852833442389965, -0.02562525123357773, -0.002490742364898324, -0.044230490922927856, -0.03262055665254593, 0.04453026130795479, -0.020459573715925217, 0.0541272796690464, -0.03445227071642876, 0.14705243706703186, 0.0330984890460968, -0.03476192057132721, -0.03526943549513817, 0.06368769705295563, 0.06557057797908783, -0.02231597527861595, 0.0136838648468256, -0.010033219121396542, 0.008946708403527737, 0.017795035615563393, 0.04640921577811241, -0.017441915348172188, -0.04491125047206879, 0.06668056547641754, -0.030541962012648582, -0.004690270870923996, -0.04076462611556053, 0.0014022639952600002, 0.02445860020816326, 0.012917174026370049, 0.0014420320512726903, -0.07420118153095245, 0.009843584150075912, 0.03260888159275055, -0.009610096924006939, 0.031689584255218506, -0.0020041160751134157, -0.040174700319767, -0.08042710274457932, 0.08645128458738327, 0.005802668631076813, -0.009557296521961689, 0.06683234125375748, 0.04175055772066116, -0.023883309215307236, 0.039785150438547134, -0.014593607746064663, 0.005789947230368853, -0.06294167786836624, -0.0022874504793435335, 0.030226923525333405, -0.02552994154393673, -0.06003502756357193, -0.05133284255862236, -0.045502111315727234, -0.002858012216165662, 0.009363433346152306, -0.01877664402127266, -0.06321687251329422, 0.011177079752087593, -0.01646081730723381, -0.04994592443108559, -0.03566060587763786, 0.008045300841331482, -0.031468216329813004, -0.08610281348228455, 0.02842075563967228, 0.025243649259209633, -0.10086400806903839, 0.00149820267688483, -0.013440826907753944, -0.015212436206638813, 0.027497323229908943, 0.025429751724004745, -0.0747077465057373, 0.006251188926398754, -0.024917950853705406, -0.02721310965716839, 0.011970743536949158, -0.0025750272907316685, -0.029339134693145752, -0.053024351596832275, 0.055080346763134, -0.0535455159842968, 0.0003811179776675999, 0.052568219602108, 0.056740812957286835, -0.03959091380238533, 0.004549058154225349, -0.010885140858590603, -0.014558052644133568, -0.038030561059713364, 0.00957094132900238, 0.060833629220724106, -0.02531721070408821, 0.014270954765379429, -0.049720462411642075, -0.11305657774209976, 0.020197680220007896, 0.02961430884897709, -0.03442326933145523, 0.00626856554299593, 0.023114662617444992, 0.03961041197180748, -0.043323077261447906, -0.050554290413856506, 0.001698086503893137, -0.011606014333665371, 0.018486887216567993, -0.0057247052900493145, -0.02669510617852211, -0.06939496845006943, 0.034974999725818634, -0.0029523330740630627, -0.007237237878143787, -0.03499021753668785, 0.009605543687939644, -0.10852960497140884, 0.022051842883229256, -0.00891497079282999, 0.0659216120839119, -0.02158181555569172, -0.07750994712114334, -0.004498440306633711, -0.02575356885790825, 0.04661788046360016, 0.02851163223385811, 0.031038852408528328, -0.003827638691291213, -0.02042345143854618, -0.02678082138299942, -0.05307750031352043, 0.002932381583377719, -0.07719520479440689, 0.030447566881775856, -0.007041210774332285, -0.03674636036157608, 0.009352323599159718, 0.02775109000504017, -0.001148088602349162, 0.005003010854125023, 0.076751209795475, 0.002761225216090679, 0.01956246979534626, 0.03140601888298988, 0.008592969737946987, -0.06814134120941162, 0.0038953523617237806, 0.030236298218369484, -0.06093534827232361, -0.019270922988653183, 0.06616829335689545, 0.07963475584983826, 0.05503702908754349, -0.006730614695698023, -0.008594771847128868, 0.02238350361585617, -0.0775759145617485, -0.009915435686707497, 0.03922612592577934, -0.019712289795279503, -0.0064461627043783665, 0.009979582391679287, -0.059052515774965286, 0.0012174462899565697, 0.00680211978033185, 0.024294596165418625, -0.01995289884507656, 0.012952725403010845, -0.0012395450612530112, -0.05126305669546127, -0.005263408180326223, 0.01542077586054802, 0.015895308926701546, -0.024640653282403946, -0.010566327720880508, 0.007480092346668243, 0.051848866045475006, -0.002310898620635271, -0.0035873742308467627, -0.02408071979880333, 0.008020450361073017, 0.013295282609760761, 0.012150973081588745, 0.002658261451870203, 0.018501900136470795, 0.008863652125000954, -0.019597116857767105, 0.0054535940289497375, -0.01313178800046444, 0.05014657974243164, -0.019666006788611412, 0.03252175450325012, -0.04656972736120224, 0.03476328402757645, -0.02182190865278244, -0.05262212082743645, 0.03377550467848778, 0.010860632173717022, 0.0032253023236989975, -0.0528663694858551, -0.04832113906741142, -0.02962546795606613, -0.04524975270032883, 0.006802151445299387, -0.014033780433237553, -0.08657711744308472, 0.020003899931907654, 0.006412239279597998, -0.028130115941166878, 0.0019483702490106225, -0.023713747039437294, 0.06322075426578522, 0.009955114684998989, 0.0014936317456886172, -0.01399553194642067, 0.021590782329440117, -0.07763219624757767, -0.06016763299703598, 0.06985076516866684, 0.005930385552346706, 0.010250240564346313, -0.028496043756604195, -0.032946158200502396, -0.03443190082907677, -0.059868793934583664, -0.010940914042294025, 0.015356591902673244, -0.016140438616275787, -0.013242769986391068, 0.05508451908826828, -0.022261450067162514, -0.02764921262860298, 0.014680292457342148, 0.033993810415267944, 0.02827420085668564, 0.005032869055867195, -0.04328741133213043, -0.022922100499272346, 0.008283237926661968, -0.05627967789769173, -0.015458036214113235, -0.030262218788266182, 0.051945555955171585, -0.02270832099020481, -0.026815742254257202, 0.00856291688978672, -0.06648405641317368, -0.03185474872589111, -0.042177971452474594, 0.0011152832303196192, -0.003396752756088972, 0.05108754709362984, -0.02040639892220497, -0.029873186722397804, 0.061212923377752304, -0.005849894601851702, 0.04551098868250847, 0.03973985090851784, 0.02550531178712845, -0.03471855819225311, -0.0160212405025959, 0.09233622997999191, -0.023485643789172173, -0.02164207212626934, -0.05882493034005165, -0.019234171137213707, 0.012993372045457363, 0.022534381598234177, -0.04610453546047211, -0.0013050846755504608, -0.012771493755280972, 0.031632836908102036, 0.02802133932709694, -0.023406658321619034, -0.0019501802744343877, -0.01972436159849167, 0.032802481204271317, -0.02963670901954174, 0.01947152614593506, 0.032042860984802246, 0.013281739316880703, -0.016125628724694252, -0.07576028257608414, -0.005029791500419378, 0.04047563672065735, -0.008730301633477211, 0.03812577575445175, -0.012510973960161209, 0.018869169056415558, -0.012918778695166111, -0.03210737556219101, 0.03282630443572998, 0.036680418998003006, 0.06600813567638397, 0.06958922743797302, -0.01281548198312521, -0.05483384057879448, -0.02182312123477459, -0.02716001309454441, 0.011553560383617878, 0.012034224346280098, -0.03954767435789108, 0.010219822637736797, 0.014518619515001774, -0.0044055357575416565, -0.028296463191509247, -0.013488191179931164, -0.01027066819369793, 0.016482755541801453, 0.053914982825517654, -0.0007511575240641832, 0.08790593594312668, 0.053645942360162735, 0.014872482977807522, 0.03700792416930199, 0.05159693956375122, 0.004886727314442396, 0.03844983130693436, 0.022046271711587906, 0.00012972464901395142, 0.008000734262168407, -0.04860887676477432, -0.01638331077992916, -0.008176726289093494, 0.01677289605140686, 0.02385302260518074, -0.034459833055734634, -0.058035049587488174, -0.00725729251280427, 0.0220994520932436, 0.043189097195863724, -0.02546095848083496, 0.0004329661896917969, 0.029436135664582253, 0.02075951360166073, 0.010310795158147812, 0.05838410556316376, 0.015703517943620682, -0.01917765848338604, 0.020264560356736183, -0.013875703327357769, 0.027839159592986107, -0.020126795396208763, 0.02210950292646885, 0.03818095102906227, -0.01719578355550766, -0.019661156460642815, -0.0636635422706604, 0.03511239215731621, 0.020899690687656403, 0.040665898472070694, 0.012054354883730412, 0.018426883965730667, -0.01021225843578577, -0.015021455474197865, 0.012094881385564804, 0.027847375720739365, 0.008831001818180084, 0.15177613496780396, -0.03403085842728615, 0.04507339745759964, 0.035992156714200974, 0.019142333418130875, 0.023541565984487534, -0.03560519218444824, 0.03918236494064331, 0.07411154359579086, 0.030838850885629654, 0.029062749817967415, 0.008689395152032375, -0.021999655291438103, 0.06250754743814468, -0.01544715091586113, 0.011770195327699184, 0.00177757500205189, 0.014728301204741001, -0.026589177548885345, -0.007047916762530804, 0.032558832317590714, -0.04032738879323006, -0.009325604885816574, 0.05135872960090637, 0.019014135003089905, -0.016874734312295914, 0.00402484554797411, -0.020438672974705696, -0.0005380621296353638, 0.03240514546632767, -0.022458447143435478, 0.013658314943313599, -0.021409297361969948, -0.02314356528222561, -0.016024379059672356, -0.04658634588122368, 0.0308208130300045, -0.012812047265470028, -0.012464724481105804, 0.015124011784791946, 0.026711272075772285, 0.006990952882915735, -0.03729410097002983, -0.038631539791822433, 0.024446887895464897, 0.00911521166563034, 0.044665172696113586, 0.022736646234989166, 0.009595810435712337, -0.01688462495803833, 0.015307571738958359, 0.036406904458999634, 0.030609307810664177, 0.010984666645526886, 0.020958958193659782, 0.056244440376758575, -0.013742269016802311, 0.0215881559997797, 0.0218803733587265, 0.06163429468870163, -0.014205870218575, 0.06715098023414612, 0.04418080300092697, 0.01653033122420311, 0.01496365386992693, 0.022783922031521797, -0.0030731670558452606, 0.01505290251225233, -0.036261480301618576, -0.07725686579942703, 0.04037017375230789, 0.03936343267560005, 0.0254556555300951, -0.02201456017792225, -0.04183930531144142, 0.029571272432804108, 0.009172017686069012, 0.031268518418073654, 0.025541311129927635, -0.010462827980518341, -0.005453995894640684, 0.03264480084180832, -0.021245019510388374, -0.03271836042404175, -0.04420799762010574, 0.03545738011598587, 0.04939635470509529, 0.0018139183521270752, 0.051385749131441116, 0.0259462371468544, 0.0181867852807045, -0.017144709825515747, -0.07131177186965942, -0.01127306092530489, -0.02405143715441227, -0.04067615419626236, 0.052804797887802124, 0.0021983834449201822, -0.05638038367033005, -0.01713232323527336, -0.023378286510705948, 0.028766199946403503, 0.013412314467132092, -0.06094658374786377, 0.03683952987194061, 0.0050839767791330814, 0.007331193890422583, -0.04617968574166298, 0.01666736789047718, -0.025504471734166145, 0.1024082824587822, 0.019968997687101364, 0.023081902414560318, 0.05778047442436218, 0.020207228139042854, 0.06464000791311264, 0.03333928808569908, 0.024969227612018585, -0.0020993081852793694, 0.05922123044729233, 0.03151621297001839, 0.011028644628822803, -0.028528910130262375, -0.018577586859464645, 0.04359621927142143, -0.06200207397341728, 0.023355605080723763, 0.04591215401887894, 0.025171952322125435, 0.00985232274979353, -0.04168093949556351, -0.04185986518859863, 0.03264353796839714, 0.054255299270153046, 0.049589116126298904, 0.020743640139698982, -0.04599461704492569, 0.03181391954421997, 0.0033651513513177633, 0.006410568952560425, -0.005256235599517822, 0.02055458538234234, -0.029250841587781906, -0.02564784325659275, 0.002828935394063592, -0.0068349530920386314, 0.015978151932358742, 0.03484892100095749, -0.03890223801136017, 0.01283961720764637, 0.0020119280088692904, -0.003527720458805561, -0.0027575658168643713, -0.003995071165263653, 0.011660092510282993, -0.019344577565789223, -0.0204126238822937, -0.07275783270597458, -0.022935958579182625, -0.04117756709456444, -0.012124873697757721, 0.05144478380680084, -0.022250866517424583, -0.04963994398713112, -0.0042707291431725025, 0.013573886826634407, -0.04491857811808586, -0.00020986353047192097, -0.050283342599868774, 0.06235210970044136, -0.03136930987238884, -0.011301534250378609, -0.04411974176764488, 0.05734884738922119, -0.02547994628548622, -0.036577221006155014, 0.012730679474771023, -0.0010108451824635267, 0.014718908816576004, 0.0007197284721769392, 0.03677039593458176, -0.017561594024300575, 0.002376263029873371, -0.016479741781949997, -0.014240259304642677, -0.016606604680418968, 0.060914356261491776, 0.060917049646377563, 0.01434879656881094, -0.017973361536860466, -0.03266109526157379, 0.05567796528339386, -0.030847709625959396, -0.040969185531139374, 0.0018550582462921739, 0.004885744769126177, -0.059730567038059235, 0.00994904339313507, -0.0196066927164793, 0.0383429117500782, -0.007493470795452595, 0.03383996710181236, -0.024820739403367043, -0.005930728279054165, -0.030475342646241188, -0.00845596194267273, 0.023744061589241028, 0.0018673542654141784, -0.004779102746397257, -0.0011321293422952294, -0.03831106796860695, -0.01565808430314064, 0.02042570523917675, -0.05538894236087799, 0.001929352292791009, -0.061631105840206146, -0.027893884107470512, 0.00018997544248122722, -0.08363474905490875, -0.04171612113714218, -0.057767707854509354, -0.03761929273605347, -0.010284071788191795, 0.03536662086844444, -0.03544270992279053, 0.03880264237523079, 0.004356648772954941, 0.020770424976944923, 0.03807187080383301, -0.01767469197511673, -0.015818115323781967, 0.021352125331759453, 0.0321868360042572, 0.01991158537566662, -0.030384190380573273, -0.00019663905550260097, -0.002065651584416628, -0.01811046339571476, -0.023764261975884438, -0.018827207386493683, 0.014925644733011723, 0.024517834186553955, 0.009873559698462486, 0.029298003762960434, -0.026495488360524178, -0.051243726164102554, -0.05483883246779442, -0.022712886333465576, 0.012544454075396061, 0.006736605428159237, 0.02432173490524292, 0.030922867357730865, 0.04339766874909401, 0.03248538449406624, 0.011665676720440388, -0.00032574933720752597, 0.02229149267077446, 0.03669620677828789, -0.041031550616025925, 0.024727148935198784, 0.0012462257873266935, -0.00661360751837492, 0.023121673613786697, -0.020140577107667923, -0.05318954959511757, 0.028398454189300537, -0.024039871990680695, -0.05212639644742012, -0.013660665601491928, -0.014618022367358208, 0.00346489530056715, 0.010675393976271152, -0.006354049779474735, 0.006525611504912376, -0.009736878797411919, -0.00971328653395176, 0.017908839508891106, -0.02477746084332466, 0.048504408448934555, 0.06638657301664352, 0.013970190659165382, 0.06239767000079155, 0.0599747970700264, 0.02439417876303196, -0.05369538441300392, 0.00036929937778040767, -0.005507356021553278, 0.0018730703741312027, 0.035856422036886215, -0.01811300590634346, 0.03367369994521141, 0.022907061502337456, 0.01927218772470951, 0.001890278304927051, 0.005583013407886028, 0.0031339298002421856, -0.007233531679958105, 0.02927226945757866, -0.007051958702504635, 0.013219770975410938, 0.003857026342302561, 0.02789653278887272, -0.003340240567922592, 0.051658254116773605, -0.04365798085927963, 0.004914572928100824, 0.00347129930742085, -0.010919954627752304, 0.014441379345953465, 0.04709923639893532, 0.025550169870257378, -0.04269300401210785, -0.056269995868206024, 0.010037850588560104, -0.007887566462159157, -0.006548082921653986, 0.05192522704601288, -0.020375987514853477, 0.07544369250535965, 0.05969540774822235, -0.03742751106619835, -0.022354649379849434, 0.018728232011198997, -0.025322046130895615, 0.023793194442987442, -0.021339289844036102, -0.005005520768463612, 0.019710520282387733, 0.0012421150458976626, 0.012161810882389545, -0.011448671109974384, 0.05932324007153511, 0.012161376886069775, 0.019304130226373672, 0.003609011648222804, -0.020388973876833916, 0.03232603520154953, 0.0008182463934645057, -0.00892658717930317, 0.0097541194409132, 0.018840331584215164, -0.007507489528506994, 0.020326122641563416, 0.00503065949305892, 0.017120296135544777, -0.10149974375963211, -0.006156524643301964, -0.012887757271528244, 0.051437024027109146, -0.002386814681813121 ]
Le coefficient d'entretien est déterminé conformément au barème ci-dessous : ÉTAT D'ENTRETIEN COEFFICIENT Bon - Construction n'ayant besoin d'aucune réparation 1,20 Assez bon - Construction n'ayant besoin que de petites réparations 1,10 Passable - Construction présentant, malgré un entretien régulier, des défauts permanents dus à la vétusté, sans que ceux-ci compromettent les conditions élémentaires d'habitabilité 1 Médiocre - Construction ayant besoin de réparations d'une certaine importance, encore que localisées 0,90 Mauvais - Construction ayant besoin de grosses réparations dans toutes ses parties 0,80
Code général des impôts, annexe iii
324 Q
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299379
1979-07-01 00:00:00
991185b624a4421d57689ad3b66be3dcfe6a5a6f4cf217816e68ff69a75eafb1
[ -0.049672968685626984, 0.034383513033390045, -0.018012572079896927, 0.028577325865626335, 0.11909016966819763, -0.012568709440529346, -0.039603959769010544, 0.07789840549230576, 0.013318616896867752, -0.05604273080825806, 0.004315106198191643, -0.049278706312179565, -0.02137603983283043, 0.029158959165215492, -0.0035721627064049244, 0.0371992401778698, 0.08024464547634125, 0.05009410157799721, -0.009914295747876167, 0.02087518572807312, 0.10546473413705826, 0.035062503069639206, -0.017887132242321968, -0.016728824004530907, -0.017531314864754677, 0.08412545919418335, 0.06478700041770935, -0.13207446038722992, -0.005617606453597546, 0.020921330899000168, -0.030669286847114563, -0.0852513387799263, -0.03016837127506733, 0.0742514356970787, 0.0938429981470108, 0.0389057956635952, 0.030956221744418144, -0.07167640328407288, 0.03372904658317566, 0.016550853848457336, -0.03906162083148956, 0.012844463810324669, 0.004362383857369423, 0.015659082680940628, -0.015010165050625801, 0.023873602971434593, -0.02629193663597107, 0.03917696326971054, -0.029075920581817627, 0.06254664063453674, -0.007159766741096973, 0.03100748360157013, 0.03276733681559563, 0.00009086539648706093, -0.02266625687479973, 0.04060913249850273, -0.035768620669841766, 0.05932105705142021, 0.13724477589130402, -0.027911636978387833, -0.004076664336025715, -0.00242263893596828, 0.01095295324921608, -0.05891994386911392, -0.02269360050559044, -0.012607439421117306, 0.03711438179016113, -0.012540368363261223, 0.13994236290454865, -0.0021522121969610453, -0.03214887157082558, 0.016547422856092453, -0.0008384271641261876, 0.026073792949318886, 0.043689366430044174, 0.03531160578131676, 0.030501993373036385, 0.05070986971259117, 0.021907299757003784, 0.03384479135274887, 0.004536486230790615, -0.057083774358034134, -0.008710866793990135, -0.024158641695976257, -0.020438484847545624, -0.030801335349678993, -0.010062696412205696, -0.02546016499400139, 0.004695060662925243, -0.02044513262808323, -0.034946586936712265, 0.01737344078719616, 0.06631650030612946, -0.013180059380829334, 0.0216660276055336, -0.07660926878452301, -0.05612335354089737, -0.04482358321547508, 0.10158353298902512, -0.0328005887567997, 0.0041235098615288734, 0.04133971408009529, 0.03487773984670639, 0.0737590417265892, -0.011721068061888218, -0.0009749098680913448, 0.007741637993603945, -0.031130345538258553, -0.0021183250937610865, 0.044795963913202286, -0.0060066343285143375, -0.01788359507918358, -0.03129561245441437, -0.01049375906586647, -0.014651592820882797, 0.055029213428497314, 0.02396669238805771, -0.07435567677021027, -0.012105714529752731, -0.015793628990650177, 0.009329081512987614, -0.03414483740925789, -0.01987442560493946, 0.010373524390161037, -0.09944469481706619, -0.00795613881200552, -0.027372941374778748, -0.018098272383213043, -0.052703943103551865, -0.024771293625235558, 0.009136609733104706, 0.00035817446769215167, 0.04400588199496269, -0.039879266172647476, -0.011675714515149593, -0.009707287885248661, 0.06368041038513184, 0.013124763034284115, -0.00950443372130394, 0.01618269272148609, -0.04424899071455002, 0.0028243600390851498, -0.07547029107809067, -0.01725938729941845, 0.07407712936401367, 0.10024640709161758, 0.0389651358127594, -0.043780792504549026, 0.04109174758195877, 0.004658018704503775, -0.024215418845415115, 0.0009011068032123148, 0.06932146102190018, 0.03126673772931099, -0.0018103235634043813, -0.0111628333106637, -0.09167815744876862, 0.027727076783776283, 0.006914044730365276, -0.03679469972848892, 0.01580444723367691, 0.05318915471434593, -0.008417193777859211, -0.07353799045085907, -0.06723764538764954, 0.04392250254750252, 0.019543936476111412, -0.004990340676158667, 0.0011956910602748394, -0.004508578684180975, -0.040271010249853134, 0.03476846218109131, -0.002319392981007695, -0.0061698793433606625, -0.01703549176454544, -0.01906641386449337, -0.04305544123053551, -0.010587139055132866, 0.002602291526272893, 0.021857433021068573, 0.007610443979501724, -0.052706941962242126, 0.007755173835903406, -0.03292690962553024, 0.06468610465526581, -0.03638552874326706, 0.014860791154205799, -0.01701134815812111, -0.03576665371656418, 0.05811012536287308, -0.03908328711986542, -0.02968074381351471, -0.04234829172492027, 0.026232345029711723, -0.0010323466267436743, -0.08354254812002182, -0.053458064794540405, 0.024862809106707573, 0.022411609068512917, 0.09657514840364456, 0.007999654859304428, 0.014276714995503426, 0.016986019909381866, 0.014643135480582714, -0.00885838270187378, -0.04724528640508652, 0.009630301967263222, -0.04017992690205574, -0.011884180828928947, -0.005844399333000183, 0.05200756713747978, 0.029210412874817848, -0.002191731007769704, 0.01656320132315159, -0.05355193465948105, 0.03149384632706642, -0.06055999919772148, -0.01539352536201477, -0.018837187439203262, 0.012664063833653927, -0.025269318372011185, -0.015835408121347427, -0.04600260779261589, 0.00888601504266262, 0.044974133372306824, 0.02552386187016964, -0.032843105494976044, -0.009328104555606842, 0.008445068262517452, -0.05442673712968826, 0.05521433800458908, -0.016756631433963776, 0.04422687739133835, -0.012668347917497158, -0.03082982264459133, 0.014953717589378357, 0.006518723908811808, -0.04264919087290764, -0.016693981364369392, 0.04191034659743309, 0.009724898263812065, 0.013343628495931625, -0.03039678744971752, 0.017934713512659073, 0.03285488113760948, -0.03981868177652359, -0.02577279321849346, -0.029481858015060425, -0.01676144264638424, 0.030914055183529854, -0.013505931943655014, 0.011673923581838608, -0.04585401341319084, 0.0450659841299057, -0.02705640159547329, -0.03567200526595116, 0.030308851972222328, -0.05856327340006828, 0.013155785389244556, -0.04694898799061775, -0.04865344613790512, -0.013655376620590687, -0.008070080541074276, 0.001299315015785396, 0.015866845846176147, -0.05331125482916832, 0.033328667283058167, 0.008784377947449684, -0.09069737046957016, 0.012322465889155865, -0.0009813056094571948, 0.00848819874227047, -0.0002584790054243058, -0.024428624659776688, 0.00698246480897069, -0.011792910285294056, -0.009528533555567265, -0.007043812889605761, 0.034695327281951904, -0.008750006556510925, -0.02973894216120243, -0.04559536278247833, -0.045672912150621414, -0.04742646962404251, -0.006643115077167749, 0.03253854438662529, 0.03796270862221718, -0.010108951479196548, -0.06542731076478958, -0.017856210470199585, 0.004476104397326708, -0.020358970388770103, -0.0009002867736853659, 0.07353513687849045, 0.00571774085983634, 0.06361473351716995, -0.03386459872126579, -0.038855504244565964, 0.020367683842778206, -0.017787059769034386, -0.041353847831487656, 0.010216251946985722, 0.02840508706867695, -0.0030154131818562746, -0.03591484948992729, -0.008205961436033249, -0.026176273822784424, -0.0281294584274292, -0.05536602810025215, -0.04306977614760399, -0.03782987222075462, 0.06291162222623825, 0.014208769425749779, -0.046324148774147034, 0.02280070260167122, -0.000020691799363703467, 0.03900269791483879, 0.02105032466351986, 0.006847499869763851, -0.012721292674541473, -0.0012208701809868217, 0.057268474251031876, -0.0029529565945267677, -0.02766791358590126, 0.005763337481766939, -0.010327531956136227, -0.012650941498577595, 0.026089288294315338, -0.04380747675895691, 0.02447749301791191, 0.0017743961652740836, 0.016736270859837532, 0.014939164742827415, -0.08033629506826401, 0.030845656991004944, 0.006472478620707989, 0.037383608520030975, 0.0009682851959951222, -0.013723403215408325, 0.016267621889710426, 0.011281450279057026, -0.01403399184346199, -0.011653653346002102, 0.033952292054891586, 0.0469806082546711, -0.03000047244131565, 0.0024662395007908344, -0.01507693249732256, 0.020377689972519875, -0.018782898783683777, -0.018507715314626694, 0.006453055422753096, 0.043941229581832886, 0.04164538532495499, 0.02546723186969757, -0.03694850951433182, -0.039270203560590744, -0.0024109005462378263, -0.006656464654952288, 0.00738654937595129, 0.05447296425700188, -0.017994485795497894, 0.009432331658899784, 0.055730100721120834, 0.04804687947034836, -0.04150734469294548, -0.010048169642686844, 0.06697859615087509, 0.025386353954672813, 0.032833077013492584, -0.0009131417609751225, 0.006366531364619732, 0.04422125965356827, 0.04279964789748192, 0.04688191041350365, 0.02287418022751808, 0.002317124977707863, 0.006297340150922537, 0.020273007452487946, 0.0010849038371816278, 0.009599770419299603, -0.017068708315491676, -0.025444556027650833, -0.04236114025115967, 0.015798361971974373, -0.0027482742443680763, -0.04254869744181633, -0.031086983159184456, -0.00016724182933103293, -0.004985151346772909, -0.038884080946445465, -0.0213023591786623, -0.031548190861940384, 0.034465719014406204, 0.014691595919430256, -0.04460163787007332, 0.02353285439312458, 0.03193386271595955, 0.030009588226675987, 0.0366465225815773, 0.020337093621492386, 0.035102397203445435, 0.017161499708890915, 0.017958465963602066, 0.011624028906226158, 0.04139014333486557, 0.01749839447438717, -0.041731420904397964, -0.022024931386113167, 0.015442846342921257, 0.01231400202959776, 0.030839545652270317, 0.000622513412963599, -0.02461405098438263, 0.025042477995157242, -0.00567014142870903, 0.01771233230829239, -0.000820825865957886, 0.14420922100543976, -0.008346873335540295, 0.03713037446141243, 0.024293027818202972, -0.0034173913300037384, -0.05526326969265938, -0.03262375295162201, 0.008409296162426472, 0.07606316357851028, 0.056076597422361374, -0.08646780997514725, 0.0020887781865894794, -0.05147622153162956, 0.02466590702533722, -0.009287673979997635, -0.06549983471632004, -0.09104132652282715, -0.0021797320805490017, 0.005921676754951477, -0.017957400530576706, 0.017178768292069435, -0.022868584841489792, 0.05745306238532066, 0.048612046986818314, 0.018643401563167572, -0.03834115341305733, 0.001306436606682837, -0.032866306602954865, -0.02093183435499668, -0.016331840306520462, -0.06372293084859848, -0.010206473059952259, -0.03202241286635399, 0.03216810151934624, 0.04336732253432274, 0.04470474272966385, 0.014995195902884007, 0.022230954840779305, -0.032384444028139114, -0.004647634923458099, -0.01056396123021841, -0.014460328035056591, -0.02368084341287613, -0.005588104482740164, -0.005562435835599899, -0.017085080966353416, 0.06029903516173363, -0.06726433336734772, 0.009763705544173717, -0.004092827904969454, -0.028921043500304222, -0.0044189016334712505, 0.00006742183904862031, -0.007975674234330654, -0.012093949131667614, -0.0009592004353180528, 0.019397862255573273, 0.003753067459911108, -0.009210225194692612, 0.018513021990656853, 0.03697821497917175, 0.045571133494377136, 0.054146911948919296, 0.01808970235288143, 0.038484830409288406, -0.0000168616261362331, 0.02237515151500702, 0.0053010121919214725, 0.0002899619285017252, -0.03509771451354027, 0.047904882580041885, -0.027326233685016632, 0.03900619596242905, -0.005002389661967754, -0.05338520556688309, 0.020289015024900436, 0.01001826487481594, 0.014278133399784565, -0.005684833507984877, -0.00531360600143671, -0.0024992518592625856, -0.008499367162585258, -0.019491324201226234, -0.018167030066251755, -0.006521455943584442, 0.027640823274850845, 0.027295155450701714, 0.04726457595825195, 0.04517068713903427, 0.0004419267934281379, 0.013934529386460781, 0.05074257776141167, -0.03907528892159462, -0.004294613841921091, -0.055125072598457336, -0.026722105219960213, 0.04195065796375275, -0.00857355073094368, -0.0013316659023985267, 0.08686822652816772, 0.017314188182353973, -0.017193153500556946, -0.02291378378868103, -0.04694320261478424, -0.03242304548621178, 0.055488213896751404, 0.09687858819961548, -0.03822527080774307, 0.035636451095342636, -0.03396521136164665, 0.008598508313298225, 0.04833202809095383, 0.033966198563575745, 0.044711846858263016, 0.0276029072701931, 0.016306072473526, 0.07370010763406754, 0.03430025279521942, 0.06000024080276489, 0.06835261732339859, 0.02263731136918068, 0.008606349118053913, -0.0038995235227048397, -0.03804042190313339, 0.02858637645840645, -0.0583328977227211, -0.019793767482042313, -0.003642047755420208, 0.03962526097893715, -0.04571167379617691, -0.007890639826655388, -0.03602531552314758, 0.004463549703359604, -0.004928091075271368, 0.04876997694373131, -0.024527711793780327, -0.052490368485450745, 0.02229791320860386, -0.02398601733148098, -0.003911047242581844, -0.019896212965250015, 0.012494758702814579, -0.020541591569781303, -0.009844577871263027, -0.025318918749690056, -0.008631358854472637, 0.007572858594357967, 0.031032493337988853, -0.013697143644094467, 0.035020120441913605, 0.0466117300093174, 0.0014247163198888302, 0.01946091093122959, -0.002370164031162858, 0.0811576172709465, -0.030306033790111542, -0.03383338451385498, -0.0022221175022423267, -0.00031150010181590915, -0.07292111963033676, -0.012195107527077198, 0.0305955708026886, -0.04111718758940697, -0.03898877277970314, -0.029368175193667412, 0.006056295242160559, -0.0027371165342628956, 0.01816612295806408, -0.041580621153116226, 0.041771579533815384, 0.0022229645401239395, 0.01803911104798317, -0.01799756847321987, 0.012920286506414413, 0.0042010145261883736, 0.018100429326295853, 0.0004922167863696814, -0.030416199937462807, 0.02939915657043457, 0.00309503311291337, 0.05247229337692261, 0.015108434483408928, 0.01936410926282406, -0.019114527851343155, 0.042583659291267395, -0.01084600668400526, 0.058925628662109375, -0.016564449295401573, 0.04720950499176979, -0.05072982981801033, -0.023681145161390305, 0.07491616904735565, -0.02495596371591091, -0.0283602736890316, 0.0051204790361225605, -0.0038955749478191137, -0.04821842908859253, -0.0011737425811588764, -0.07691085338592529, -0.026872342452406883, 0.015054410323500633, -0.02481016516685486, -0.042534906417131424, -0.03235495090484619, -0.019274631515145302, -0.007879096083343029, -0.003817278193309903, -0.010526299476623535, -0.026354623958468437, 0.023945903405547142, -0.03605480492115021, -0.032776881009340286, 0.02251623384654522, -0.029859492555260658, 0.023815074935555458, -0.04090422764420509, -0.03025101311504841, -0.011805440299212933, -0.03190484270453453, 0.04746550694108009, 0.046999990940093994, -0.03963957726955414, -0.0008732205023989081, -0.01819985918700695, 0.01428158301860094, 0.049933575093746185, -0.030971037223935127, -0.003216576064005494, 0.008184109814465046, 0.05905022472143173, -0.015369758009910583, -0.002763951662927866, 0.01141413301229477, 0.017279936000704765, 0.0010512142907828093, 0.015431060455739498, 0.027989044785499573, -0.006020979955792427, 0.025281189009547234, -0.030303288251161575, -0.002768995938822627, 0.05872241407632828, 0.032046109437942505, -0.01299360767006874, -0.02631610445678234, -0.039460260421037674, -0.0494176484644413, 0.02392953261733055, 0.022971324622631073, -0.0021977487485855818, 0.025745423510670662, 0.04516437649726868, 0.02863995172083378, 0.0001270114298677072, 0.057939086109399796, -0.032335199415683746, 0.024468200281262398, -0.021107591688632965, 0.011129538528621197, -0.02794073335826397, 0.028716769069433212, 0.024455441161990166, 0.030498670414090157, -0.02178667113184929, -0.05742044001817703, 0.007270869333297014, -0.0085478276014328, -0.04418942704796791, -0.009756119921803474, 0.01875469461083412, -0.007198506034910679, 0.048814788460731506, 0.0741637572646141, -0.013235722668468952, 0.0038881495129317045, -0.03718152269721031, 0.013504553586244583, 0.0023597145918756723, 0.020173052325844765, 0.034046780318021774, -0.016165532171726227, 0.04245557636022568, 0.02928038127720356, -0.021566949784755707, -0.037251681089401245, 0.04281104356050491, -0.06120768189430237, -0.018401792272925377, 0.04391363263130188, -0.04019904509186745, -0.014762671664357185, 0.0052800895646214485, 0.014292392879724503, -0.015613543801009655, 0.04241181164979935, 0.06307335942983627, -0.01217859797179699, -0.023052556440234184, 0.004319976549595594, -0.04634081572294235, 0.03284398838877678, 0.06970550864934921, -0.006132659502327442, 0.04800892248749733, -0.019262131303548813, 0.013676546514034271, -0.09338726103305817, 0.0038711410015821457, 0.05421839654445648, 0.04676741734147072, 0.015945373103022575, 0.033062417060136795, -0.028883744031190872, 0.02494591474533081, 0.01997627690434456, 0.013905566185712814, 0.021714968606829643, -0.07289575785398483, 0.003179724095389247, -0.0022002451587468386, -0.026902232319116592, -0.07903196662664413, -0.0192247424274683, -0.02922280691564083, -0.04205043986439705, 0.01098297443240881, -0.005416857078671455, -0.011348437517881393, -0.00048010077443905175, -0.008262892253696918, -0.021128907799720764, 0.08212433755397797, -0.013394535519182682, 0.01811361126601696, 0.010367403738200665, -0.008137151598930359, 0.04330179840326309, 0.017126603052020073, -0.030617985874414444, 0.0002129699132638052, -0.03421037271618843, 0.01015892717987299, 0.004092596471309662, 0.01659109815955162, 0.02831975184381008, -0.047674860805273056, -0.0044176941737532616, 0.0056724268943071365, -0.022633196786046028, 0.008252137340605259 ]
Le coefficient de situation est égal à la somme algébrique de deux coefficients destinés à traduire, le premier, la situation générale dans la commune, le second, l'emplacement particulier : APPRÉCIATION DE LA SITUATION (générale ou particulière) COEFFICIENT de situation générale COEFFICIENT de situation particulière Situation excellente, offrant des avantages notoires sans inconvénients marquants + 0,10 + 0,10 Situation bonne, offrant des avantages notoires en partie compensés par certains inconvénients + 0,05 + 0,05 Situation ordinaire, n'offrant ni avantages ni inconvénients ou dont les uns et les autres se compensent 0 0 Situation médiocre, présentant des inconvénients notoires en partie compensés par certains avantages - 0,05 - 0,05 Situation mauvaise, présentant des inconvénients notoires sans avantages particuliers - 0,10 -0,10 Le coefficient de situation particulière tient compte notamment de la présence ou de l'absence de dépendances non bâties.
Code général des impôts, annexe iii
324 R
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299380
1979-07-01 00:00:00
8495628194d09a81542e30d195759321c72cf1ba01f61515ce0bda0bd9458f82
[ -0.06168822571635246, 0.03733791783452034, -0.04357936605811119, -0.021663030609488487, 0.0008383807144127786, -0.005260654725134373, -0.05907917022705078, -0.006346079055219889, 0.06532005220651627, -0.00009840372513281181, 0.02979678101837635, -0.027098234742879868, -0.04640866443514824, 0.05310060828924179, 0.03813586384057999, 0.052475180476903915, 0.12450207769870758, -0.02240355685353279, -0.010769759304821491, 0.03782057389616966, 0.04931911453604698, 0.08764828741550446, 0.0032959161326289177, 0.0005735000595450401, 0.02090790681540966, 0.013843760825693607, 0.0471961684525013, -0.11736411601305008, -0.0422450415790081, 0.00303052575327456, -0.02600623108446598, -0.041387442499399185, 0.016368092969059944, 0.045478008687496185, 0.05092061311006546, 0.011608699336647987, 0.007655864581465721, -0.049204424023628235, 0.019891735166311264, 0.034829284995794296, 0.012077871710062027, 0.031465042382478714, 0.03725869953632355, 0.003410795470699668, 0.021227417513728142, 0.026529846712946892, -0.0031889760866761208, 0.06328362226486206, -0.048682741820812225, -0.0036997362039983273, -0.07512412220239639, 0.03909070044755936, 0.07506866753101349, 0.08776018768548965, 0.0706033855676651, 0.016211459413170815, -0.026215175166726112, 0.04442257434129715, 0.12826527655124664, -0.046144749969244, -0.03046993725001812, -0.0020920075476169586, -0.037463050335645676, -0.0514388233423233, 0.0263670664280653, 0.06710478663444519, 0.05245165154337883, -0.011610692366957664, 0.14101716876029968, 0.023794682696461678, -0.06638854742050171, 0.01492949016392231, -0.026217367500066757, 0.0705934464931488, 0.007501124404370785, 0.018846262246370316, -0.04145714268088341, 0.0013269548071548343, 0.08298151940107346, 0.02492578513920307, -0.02939934842288494, 0.0037915706634521484, -0.016423501074314117, 0.03685593232512474, -0.04139192774891853, -0.06473825126886368, 0.0020004017278552055, -0.007430471014231443, -0.004212966654449701, 0.004398497752845287, -0.014964987523853779, 0.005624708719551563, 0.03477902337908745, 0.004394364543259144, 0.008935661055147648, -0.04108697548508644, -0.04780342057347298, -0.01625591516494751, 0.07133636623620987, -0.005444237031042576, -0.005710121244192123, 0.0069467294961214066, 0.05274501070380211, -0.016620676964521408, -0.02325822412967682, -0.014331834390759468, -0.009061610326170921, -0.0044351182878017426, -0.035673219710588455, 0.017795583233237267, -0.06523564457893372, 0.008487281389534473, -0.009200035594403744, -0.04819798842072487, 0.02209881879389286, 0.026734646409749985, 0.019925303757190704, -0.07162389904260635, -0.012709819711744785, -0.02809448540210724, -0.045761946588754654, -0.03644774481654167, 0.02022641897201538, 0.005510588176548481, -0.06539206951856613, -0.04530970752239227, -0.0636923611164093, -0.04066638648509979, -0.06391115486621857, -0.012340904213488102, 0.023206062614917755, 0.008119783364236355, 0.05638483539223671, -0.054841406643390656, -0.026784084737300873, 0.016346801072359085, 0.020037008449435234, 0.04847763106226921, -0.007954875007271767, -0.03373705968260765, -0.0391429178416729, 0.06427609175443649, -0.011638768017292023, 0.009007115848362446, 0.0988202914595604, 0.0387241467833519, -0.01283192913979292, -0.046112339943647385, 0.022420518100261688, 0.02059452049434185, -0.044485218822956085, -0.0024565309286117554, 0.10273730754852295, -0.029207972809672356, 0.010250847786664963, 0.013372432440519333, -0.005313928704708815, 0.00802856869995594, 0.01912347413599491, -0.02159144915640354, 0.057496920228004456, 0.026967590674757957, 0.051055967807769775, -0.10213139653205872, 0.002501959912478924, 0.0030789098236709833, 0.018292132765054703, 0.012704305350780487, -0.02455192804336548, -0.04286843538284302, -0.06014500558376312, 0.029167145490646362, 0.019745096564292908, 0.01258255634456873, -0.018669085577130318, -0.060719944536685944, -0.02252942882478237, 0.0190677922219038, 0.0060641528107225895, 0.07997138053178787, 0.08737141638994217, -0.040573637932538986, 0.038548532873392105, 0.009279164485633373, 0.018474368378520012, 0.05620982497930527, -0.06597983092069626, -0.07413969188928604, 0.014088062569499016, 0.005981690715998411, -0.03148208186030388, -0.01401454210281372, -0.049168456345796585, 0.005084630101919174, -0.03541859984397888, -0.05984236299991608, -0.0026127370074391365, 0.04244581609964371, 0.03355108201503754, 0.03806699439883232, -0.024797348305583, 0.014772997237741947, -0.021669719368219376, 0.027653830125927925, 0.029521984979510307, -0.03143251687288284, -0.01721038669347763, -0.0072732181288301945, -0.050401896238327026, -0.007064403500407934, 0.04711676761507988, -0.007621132768690586, 0.027824237942695618, 0.002522822003811598, -0.05125118046998978, 0.006807662080973387, -0.04678034782409668, -0.012247199192643166, -0.0006364842993207276, -0.02622382901608944, -0.011734353378415108, -0.006822112016379833, -0.04343394190073013, 0.027192043140530586, -0.01217918936163187, 0.01690952479839325, -0.026026614010334015, 0.024977097287774086, 0.03828176110982895, -0.031966209411621094, 0.02883603237569332, -0.031703583896160126, 0.03295509144663811, -0.04758536070585251, 0.027473749592900276, -0.005908786319196224, 0.024274669587612152, 0.04637151211500168, -0.0225969310849905, 0.0688040480017662, 0.00030917799449525774, -0.0301869735121727, 0.0031003826297819614, 0.010276257060468197, 0.05221302807331085, -0.04625314474105835, -0.02207109145820141, -0.025872468948364258, -0.03400711342692375, 0.01565614901483059, -0.015303048305213451, 0.03257434070110321, -0.011970765888690948, 0.03949272260069847, -0.0012378416722640395, -0.027294807136058807, 0.03024706058204174, -0.041664544492959976, -0.02717997319996357, -0.04369550198316574, -0.011410676874220371, -0.0034685207065194845, 0.016397254541516304, -0.025180866941809654, 0.0236063152551651, -0.050966013222932816, 0.07439515739679337, 0.011987432837486267, -0.04945709928870201, 0.04178565740585327, 0.020799677819013596, -0.001936361426487565, 0.013734661042690277, 0.0355687141418457, 0.01904246024787426, 0.004064802546054125, -0.00293458322994411, 0.0014273012056946754, -0.008223794400691986, 0.00280194915831089, -0.009331457316875458, -0.006853451952338219, -0.022504698485136032, -0.06985022127628326, -0.0044843521900475025, 0.05267152935266495, 0.01197099406272173, 0.027117861434817314, -0.007660210598260164, 0.011543459258973598, -0.010418875142931938, 0.0038202209398150444, 0.01242214534431696, 0.07819636911153793, -0.0039273095317184925, 0.027387164533138275, -0.031231122091412544, -0.03680351749062538, 0.046785544604063034, -0.014977368526160717, -0.01920318976044655, -0.030050216242671013, 0.04350113123655319, 0.030083738267421722, -0.05488166958093643, -0.04851040989160538, -0.04428752884268761, -0.049392737448215485, -0.00880732573568821, -0.013979492709040642, -0.022964200004935265, 0.03187067061662674, 0.013082367368042469, -0.026611367240548134, -0.002840318251401186, 0.005291090812534094, 0.06189784035086632, 0.023064984008669853, -0.009267705492675304, -0.051430150866508484, -0.010688191279768944, 0.08830345422029495, -0.021730495616793633, -0.026330087333917618, -0.020764820277690887, -0.017653021961450577, -0.011244681663811207, 0.047817494720220566, -0.062092673033475876, 0.04140012338757515, -0.0153040187433362, -0.004281419795006514, 0.02520284429192543, -0.07823508232831955, 0.02397824451327324, 0.008635176345705986, 0.04152841120958328, 0.0010461335768923163, 0.004021343309432268, 0.020169485360383987, -0.022062651813030243, 0.015625469386577606, -0.037250347435474396, -0.03000759147107601, 0.08172155171632767, -0.06018524989485741, 0.014134312979876995, -0.011643397621810436, 0.04315894842147827, -0.02934548631310463, -0.01872428134083748, -0.0364873930811882, 0.05577664077281952, 0.02355477772653103, 0.05720784142613411, 0.031441595405340195, -0.024840740486979485, 0.014597658067941666, -0.022276081144809723, -0.024848883971571922, 0.048064250499010086, -0.018892884254455566, 0.0057821921072900295, 0.034965209662914276, 0.013104855082929134, -0.024164872244000435, 0.004264748189598322, 0.059520989656448364, 0.014459359459578991, 0.07150839269161224, 0.029486529529094696, 0.002627916866913438, 0.059582725167274475, 0.04384027048945427, 0.03186390548944473, -0.03269515559077263, 0.015570972114801407, 0.016175787895917892, 0.003774000331759453, 0.0023884493857622147, -0.00017752786516211927, -0.07600905001163483, -0.008491262793540955, -0.03528742492198944, 0.010357101447880268, 0.02991470880806446, -0.017308179289102554, -0.02465764805674553, 0.0014115438098087907, 0.016817860305309296, -0.010327587835490704, -0.02198292873799801, 0.007018661592155695, 0.01791350543498993, 0.046346403658390045, 0.010725315660238266, 0.07489539682865143, -0.02643345668911934, 0.014946334064006805, 0.06305369734764099, -0.026359325274825096, -0.02982266992330551, -0.017146732658147812, -0.034215301275253296, 0.022983364760875702, 0.0336536206305027, 0.03291776031255722, -0.07202692329883575, -0.01411132700741291, 0.01869964227080345, 0.054297808557748795, -0.002438761992380023, -0.006889794021844864, -0.010478922165930271, 0.005699398461729288, -0.018681975081562996, 0.035617388784885406, -0.004880036227405071, 0.14395937323570251, -0.012655108235776424, 0.034758735448122025, -0.02411416918039322, 0.034439560025930405, -0.023507585749030113, -0.009082363918423653, 0.022867172956466675, 0.0325406938791275, 0.04980216175317764, -0.019204987213015556, 0.0505291223526001, -0.07128168642520905, 0.020176980644464493, -0.03643079847097397, -0.027914684265851974, -0.08953993767499924, 0.01648888550698757, -0.001221335493028164, 0.002716297749429941, 0.022745328024029732, 0.014538971707224846, -0.0076044476591050625, 0.04481476545333862, 0.0243904497474432, -0.03413557633757591, -0.03046742081642151, -0.028067832812666893, -0.029446454718708992, 0.02350808121263981, -0.0008114368538372219, 0.025157373398542404, -0.0616983100771904, -0.03249475732445717, -0.036351606249809265, 0.025135859847068787, 0.009741874411702156, 0.024920882657170296, -0.018263783305883408, -0.007979942485690117, 0.044336821883916855, -0.0026961227413266897, -0.021687278524041176, -0.019533639773726463, -0.012323671020567417, 0.00791151076555252, 0.009715372696518898, 0.017298590391874313, -0.002448598388582468, 0.021346114575862885, -0.0030915718525648117, 0.022828133776783943, 0.044714733958244324, -0.026288380846381187, -0.014259349554777145, -0.007336735725402832, 0.0386272557079792, -0.0012262759264558554, -0.0015762433176860213, 0.025558186694979668, 0.03352973982691765, -0.043282460421323776, 0.04648714140057564, 0.004278366453945637, 0.040431272238492966, 0.01105815265327692, 0.030606357380747795, 0.022794727236032486, -0.003661839757114649, -0.10132993012666702, 0.0022632041946053505, 0.024155916646122932, 0.024321895092725754, -0.0036791355814784765, 0.006122070364654064, 0.014569869264960289, -0.016208713874220848, 0.07636342197656631, -0.02488062158226967, -0.03307465836405754, -0.005738557782024145, 0.028704607859253883, -0.021215276792645454, -0.039952415972948074, -0.03643115982413292, 0.004108233377337456, -0.0038092434406280518, 0.009089563973248005, 0.04730646312236786, -0.03119436465203762, 0.03485962003469467, -0.04289409890770912, -0.05793362855911255, -0.029453450813889503, 0.04383358359336853, -0.028447043150663376, 0.04305311292409897, -0.011966354213654995, -0.04448185861110687, 0.02512793429195881, 0.03674396872520447, 0.006908143404871225, 0.0252474844455719, 0.007279763929545879, -0.0344642698764801, 0.04874945431947708, 0.029496565461158752, -0.06581511348485947, -0.0003015462716575712, 0.0004344398621469736, 0.03026379458606243, 0.03790372610092163, 0.02755402773618698, 0.03123103454709053, 0.034740645438432693, -0.040242090821266174, 0.03172987326979637, 0.0358806848526001, 0.10858307033777237, 0.026930589228868484, 0.010476204566657543, 0.017224421724677086, -0.006665195804089308, -0.0229028407484293, 0.012990443035960197, -0.0563957579433918, -0.03549245744943619, -0.022968990728259087, 0.025986701250076294, -0.04327201843261719, -0.024119507521390915, -0.004417771473526955, 0.041867006570100784, 0.04299894720315933, 0.02243797667324543, -0.04303702712059021, -0.0235711932182312, 0.010879890993237495, -0.0018815069925040007, -0.018951306119561195, 0.0010033169528469443, 0.048899970948696136, -0.06520938873291016, 0.005842008162289858, -0.02579224668443203, -0.0421554259955883, -0.026611994951963425, -0.022781943902373314, -0.011839251965284348, -0.0038694110698997974, 0.04132680594921112, 0.028943460434675217, -0.006360276136547327, 0.030597764998674393, 0.04500346630811691, -0.052910443395376205, -0.026407139375805855, 0.03671916946768761, -0.007304457016289234, -0.023569762706756592, -0.014462213963270187, 0.04658554121851921, -0.059349093586206436, -0.03791741654276848, -0.016394028440117836, -0.011672384105622768, -0.07176745682954788, 0.03079316020011902, -0.08021632581949234, 0.0554288774728775, -0.022921890020370483, 0.04946207255125046, -0.013160750269889832, 0.011316219344735146, 0.04387526214122772, 0.04221314936876297, -0.02315800078213215, -0.018455099314451218, 0.012131132185459137, 0.059311263263225555, -0.005610475782305002, 0.01294424757361412, 0.021013585850596428, -0.02942417748272419, -0.001957645872607827, 0.018489578738808632, 0.011070391163229942, -0.033584702759981155, -0.018371643498539925, -0.046139996498823166, -0.025181280449032784, 0.05103260651230812, -0.027034154161810875, 0.03547777608036995, -0.007273979485034943, 0.0070423949509859085, -0.01919500343501568, 0.014347701333463192, 0.006521008443087339, -0.024016162380576134, 0.01712186634540558, -0.03042956069111824, -0.043067969381809235, -0.05534055456519127, -0.0023001255467534065, -0.026139626279473305, 0.0043014721013605595, -0.001611097133718431, 0.009547876194119453, -0.023152802139520645, -0.04793686792254448, -0.02456551417708397, -0.012646990828216076, -0.05744386091828346, 0.023877767845988274, -0.05155067890882492, -0.00773425679653883, -0.018099835142493248, -0.0224839448928833, -0.010618961416184902, -0.021510249003767967, 0.019061172381043434, -0.003061736701056361, 0.018161730840802193, 0.027174148708581924, 0.014004060998558998, 0.00982491485774517, 0.02546451985836029, 0.008491088636219501, 0.06816302984952927, -0.011912583373486996, 0.029005898162722588, -0.00553106889128685, 0.01053971704095602, -0.04087630659341812, 0.035293105989694595, -0.0002702962083276361, -0.04430169612169266, 0.007649445906281471, -0.012137938290834427, -0.011020648293197155, 0.08501720428466797, 0.01784059964120388, -0.0013703923905268312, 0.01207735762000084, -0.051796093583106995, -0.05020565912127495, 0.07005663961172104, 0.013575505465269089, -0.01916186325252056, 0.011563294567167759, 0.046061743050813675, 0.011837150901556015, 0.024005014449357986, -0.01859910786151886, -0.04710002243518829, 0.022981220856308937, 0.017509888857603073, -0.046489372849464417, -0.030221320688724518, 0.005666006822139025, 0.037273433059453964, 0.019767161458730698, -0.0174285676330328, -0.021739831194281578, 0.0031747373286634684, -0.006041068583726883, -0.08231184631586075, -0.0493905134499073, 0.00020635778491850942, -0.017681924626231194, 0.02165181189775467, -0.015783915296196938, 0.03880926966667175, 0.00826519075781107, 0.0193864144384861, 0.038445934653282166, -0.025817085057497025, 0.03346738964319229, 0.03674555569887161, 0.009412921965122223, 0.04824918136000633, -0.017328841611742973, 0.0416056290268898, -0.020206857472658157, 0.0013772312086075544, -0.028904713690280914, 0.011176335625350475, 0.02504093199968338, -0.05207451805472374, -0.0034997453913092613, 0.06142832711338997, 0.0057096038945019245, 0.020976191386580467, -0.030453480780124664, 0.0665484294295311, -0.009864334017038345, -0.038465749472379684, -0.009682055562734604, -0.016075048595666885, -0.029127640649676323, 0.02507549338042736, 0.010793618857860565, 0.037855364382267, -0.05042804777622223, 0.0234058890491724, -0.03136574104428291, -0.04313569515943527, 0.027944449335336685, 0.06675714999437332, 0.01458565704524517, -0.0029234581161290407, -0.015161184594035149, 0.07394079118967056, 0.020148880779743195, 0.055514778941869736, 0.016644801944494247, -0.01057907659560442, -0.026929493993520737, 0.023954149335622787, -0.027830488979816437, -0.040635377168655396, 0.008223170414566994, -0.028087258338928223, -0.04249495640397072, 0.031026381999254227, -0.035261426120996475, 0.02949688397347927, 0.027247296646237373, 0.02073029614984989, 0.0011533844517543912, 0.026046548038721085, -0.009845023974776268, 0.014766054227948189, 0.004332191776484251, 0.0750095546245575, 0.015159673988819122, -0.02519231103360653, -0.057560548186302185, -0.004284705966711044, 0.0020488728769123554, -0.00830125529319048, -0.017167620360851288, -0.010749141685664654, -0.02192552573978901, 0.0019752969965338707, -0.020613709464669228, -0.05596160516142845, -0.04856093227863312, -0.003760566469281912 ]
Dans les immeubles collectifs, le correctif d'ensemble applicable à la surface pondérée comparative de la partie principale est modifié, le cas échéant, par un correctif destiné à traduire la présence ou l'absence d'ascenseur, conformément au barème suivant : NIVEAU DU LOCAL COEFFICIENT Immeuble avec ascenseur Immeuble sans ascenseur 6e et au-dessus + 0,05 - 0,15 5e + 0,05 - 0,10 4e + 0,05 - 0,05 3e + 0,05 0 2e + 0,05 0 1er 0 0 Rez-de-chaussée 0 0 Pour l'application de ce coefficient,l'entresol est compté pour un étage.
Code général des impôts, annexe iii
324 S
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299381
1979-07-01 00:00:00
b55c20534b46584bea23b0a69823d0c566530d47343f0b3c3ad98251578f46d4
[ -0.05887572467327118, 0.03512565791606903, -0.09848498553037643, 0.05288803204894066, -0.01292157731950283, -0.048010095953941345, -0.06342662125825882, 0.030071012675762177, 0.09344732016324997, -0.048888951539993286, 0.01922621577978134, -0.05832606181502342, -0.026113348081707954, 0.04115211218595505, 0.01226814091205597, 0.00804163794964552, 0.08710601925849915, 0.02548874169588089, 0.02210598811507225, 0.011103751137852669, 0.06907365471124649, 0.06269855052232742, -0.04380566626787186, -0.03697697073221207, 0.021140391007065773, 0.017698081210255623, 0.016632238402962685, -0.06605678796768188, -0.05696230009198189, 0.01058895606547594, -0.02375340834259987, 0.015073672868311405, 0.007420161738991737, -0.000036982928577344865, 0.057569876313209534, -0.024779073894023895, 0.03305675461888313, -0.02145444042980671, -0.010632672347128391, -0.030497534200549126, 0.026000989601016045, -0.044990941882133484, 0.016294458881020546, 0.04782378673553467, 0.019673803821206093, 0.015349280089139938, 0.0016528558917343616, 0.08634362369775772, -0.012983927503228188, 0.0422501340508461, -0.026321658864617348, -0.02998954989016056, 0.06833843886852264, 0.015246895141899586, 0.006562210153788328, 0.02198196016252041, -0.11309647560119629, 0.07542074471712112, 0.10915282368659973, 0.002356106648221612, -0.024478569626808167, -0.0011310308473184705, -0.01445064041763544, -0.0038118374068289995, 0.044515643268823624, -0.003448797157034278, 0.05462949350476265, -0.028885293751955032, 0.15013554692268372, 0.001522687147371471, -0.01053638570010662, 0.005160353146493435, 0.03354401886463165, 0.06120399385690689, 0.026013610884547234, 0.058828890323638916, -0.04016350582242012, -0.024098770692944527, -0.03909049555659294, 0.05026603862643242, -0.030424853786826134, -0.019921546801924706, 0.02469031512737274, -0.018653642386198044, -0.0019283556612208486, 0.037864405661821365, -0.02073027938604355, 0.01583363488316536, 0.0008073423523455858, 0.008536417037248611, -0.0969361662864685, 0.025515440851449966, 0.02328135073184967, 0.0009475196129642427, 0.005340817850083113, -0.009824860841035843, -0.057824429124593735, -0.05369536206126213, 0.0579962395131588, -0.031981032341718674, -0.026994092389941216, 0.03193023055791855, 0.026233496144413948, -0.049132805317640305, 0.017697112634778023, -0.01883360929787159, 0.00431249151006341, -0.06172152981162071, -0.059550002217292786, -0.0003989923861809075, -0.042760420590639114, 0.006783009506762028, -0.00933255348354578, -0.06836454570293427, 0.004735532216727734, 0.003186268964782357, -0.01621539145708084, -0.06348089128732681, -0.005218808073550463, 0.007461147848516703, -0.015080209821462631, -0.009577163495123386, 0.008737259544432163, -0.008862975984811783, -0.09284860640764236, 0.019325396046042442, 0.006834913045167923, -0.057352252304553986, -0.009541058912873268, -0.03051772341132164, -0.000548599986359477, -0.03213781490921974, 0.011704848147928715, -0.11331890523433685, 0.013521104119718075, -0.006007737014442682, 0.012768489308655262, -0.0035950683522969484, -0.014350326731801033, -0.03795366361737251, -0.06562071293592453, 0.04314588010311127, -0.06443435698747635, -0.008184938691556454, 0.037365205585956573, 0.05977916717529297, -0.010597620159387589, -0.010924838483333588, 0.06619548797607422, 0.006904727779328823, -0.022359993308782578, -0.017032144591212273, 0.1340124011039734, -0.009373188018798828, 0.001072972547262907, -0.038933560252189636, -0.06081589683890343, -0.0007668727776035666, 0.02080497145652771, -0.02930881641805172, 0.010856881737709045, -0.0067842574790120125, 0.06761886924505234, -0.07068546861410141, -0.014000664465129375, -0.018245598301291466, 0.008938745595514774, 0.04153193533420563, -0.008045187219977379, 0.004006754141300917, -0.06892087310552597, 0.03925279527902603, -0.007835324853658676, 0.010526156984269619, -0.017651770263910294, -0.009382227435708046, -0.05790095776319504, -0.0056905439123511314, -0.028964046388864517, 0.10482306778430939, 0.04187016189098358, -0.0886259451508522, -0.015344429761171341, -0.029824521392583847, 0.015034270472824574, 0.010372509248554707, -0.0032300716266036034, 0.004118961747735739, -0.013460877351462841, -0.01732151210308075, -0.04508844390511513, -0.015165784396231174, -0.044887181371450424, 0.011352536268532276, -0.03544290363788605, -0.0625092089176178, -0.0007989766891114414, 0.04398949816823006, 0.03390902280807495, 0.02500690333545208, 0.027760392054915428, -0.014325340278446674, 0.024397313594818115, 0.0033673946745693684, 0.023890476673841476, -0.042331088334321976, -0.012298758141696453, -0.002122186589986086, -0.039147961884737015, 0.032148320227861404, 0.044965751469135284, 0.03098171204328537, 0.038976483047008514, -0.04268844798207283, -0.04702950641512871, 0.03543241694569588, -0.09737968444824219, -0.010582785122096539, 0.0617162324488163, -0.06411853432655334, -0.014005733653903008, -0.006951325107365847, -0.07385922968387604, -0.021236229687929153, 0.02019510045647621, 0.030232815071940422, -0.03119761496782303, 0.022813552990555763, 0.00744287995621562, -0.05645976960659027, 0.013071580789983273, 0.011921812780201435, 0.05016113817691803, -0.021794265136122704, -0.0013336694100871682, 0.027928654104471207, 0.01288236677646637, 0.017431382089853287, 0.03510434180498123, 0.02037404663860798, 0.002946331165730953, 0.03698882833123207, 0.007084428798407316, -0.02935420162975788, -0.0016805880004540086, 0.01315434742718935, -0.030431007966399193, -0.046784453094005585, -0.02736317366361618, 0.04912887141108513, -0.017837269231677055, 0.00792052410542965, -0.019963692873716354, 0.06908228993415833, 0.02962973527610302, -0.03917253389954567, 0.029797930270433426, 0.008383545093238354, -0.012281115166842937, -0.07340387254953384, -0.05008850246667862, -0.04521649703383446, -0.004897990729659796, -0.0010168679291382432, 0.0005133221275173128, -0.05889734998345375, 0.005462419707328081, 0.008103592321276665, 0.022592581808567047, 0.017010804265737534, -0.03806164115667343, 0.025870896875858307, -0.007648765109479427, 0.014502430334687233, 0.0008619156433269382, -0.0028265316504985094, -0.019717779010534286, -0.08245310187339783, 0.036064907908439636, -0.012404493987560272, -0.013522655703127384, -0.03281908109784126, -0.028182704001665115, -0.024689262732863426, -0.00929552037268877, -0.0009352944907732308, 0.012345357798039913, 0.01859949715435505, 0.03821931406855583, 0.01785975508391857, 0.010374369099736214, -0.03469386696815491, 0.014176654629409313, 0.029646804556250572, 0.06710449606180191, 0.030103567987680435, -0.06791611015796661, -0.0009668976999819279, 0.004638189449906349, -0.04014137014746666, -0.01864650472998619, -0.054111212491989136, 0.04113525152206421, 0.011977803893387318, -0.035553012043237686, -0.019707025960087776, -0.06683357059955597, -0.027826780453324318, -0.025469915941357613, 0.01673767901957035, -0.0012130597606301308, 0.045006163418293, 0.0061682891100645065, -0.05471290647983551, 0.022785672917962074, 0.010257842019200325, 0.03566305339336395, 0.022765930742025375, 0.04200419411063194, -0.027533991262316704, 0.01120856311172247, 0.13608324527740479, 0.008973007090389729, 0.0006950399256311357, -0.04891311377286911, -0.01836676523089409, -0.009967547841370106, 0.005415609106421471, -0.04941519722342491, -0.015477152541279793, -0.0001272147783311084, 0.02072771266102791, 0.024372240528464317, -0.01979505643248558, 0.018064919859170914, -0.00737964129075408, -0.0019365546759217978, -0.03394279628992081, 0.008340343832969666, 0.014747305773198605, 0.04211241751909256, -0.01550553273409605, -0.065581776201725, 0.0039979261346161366, 0.05888029560446739, -0.020137354731559753, 0.03947409614920616, -0.0006685681873932481, 0.04715777933597565, -0.0253621656447649, -0.013817233964800835, 0.01839468628168106, -0.010358709841966629, 0.05752573907375336, 0.033153995871543884, 0.00008900634566089138, -0.028369087725877762, -0.008947663009166718, -0.010916782543063164, 0.030096890404820442, 0.05535590276122093, -0.017356883734464645, 0.00005311554923537187, 0.02675042487680912, -0.06067785993218422, -0.002376010175794363, -0.042595554143190384, -0.0013120683142915368, -0.01027930062264204, 0.05157412216067314, 0.01254976075142622, 0.03212587535381317, 0.05717141926288605, 0.02719876356422901, 0.02618037536740303, 0.02273261919617653, 0.012214239686727524, 0.03232930973172188, 0.010638590902090073, -0.004381761886179447, 0.001035793568007648, -0.07870214432477951, -0.014876783825457096, -0.03788124397397041, 0.012270348146557808, 0.03309524804353714, -0.029623737558722496, -0.021477296948432922, 0.022147413343191147, 0.05486713722348213, 0.013161676004529, -0.024149520322680473, 0.016389962285757065, 0.023256167769432068, 0.014019560068845749, 0.029292158782482147, 0.051830366253852844, -0.005827030632644892, -0.01865971088409424, -0.0020114437211304903, -0.05231550708413124, 0.03124685399234295, 0.007487981114536524, 0.017538733780384064, -0.02647862769663334, 0.020814016461372375, 0.01317403744906187, -0.04106495529413223, 0.015599440783262253, 0.017215648666024208, 0.04809260740876198, -0.008983493782579899, 0.008139524608850479, 0.015137840993702412, 0.0008482291013933718, 0.01161190215498209, 0.041359830647706985, -0.052490733563899994, 0.13260029256343842, -0.007161758840084076, 0.03985320031642914, 0.018633218482136726, -0.0005336510948836803, -0.04502180963754654, -0.03867148980498314, 0.05077114328742027, 0.06646907329559326, 0.03708168864250183, -0.0018455686513334513, 0.012542127631604671, -0.0027466362807899714, 0.04961855709552765, 0.01443717535585165, 0.03230874612927437, -0.05979282036423683, 0.01722009666264057, -0.017614826560020447, 0.004146962892264128, 0.02854965254664421, -0.050041455775499344, -0.01961003988981247, 0.05693642422556877, 0.015691716223955154, -0.021270019933581352, -0.014576546847820282, -0.055928587913513184, -0.042777735739946365, 0.026433689519762993, -0.0006905029877088964, -0.010261871851980686, -0.03509022668004036, 0.02081110142171383, -0.03729637339711189, -0.06561970710754395, 0.05074075236916542, -0.009251896291971207, -0.007845832966268063, 0.028198249638080597, 0.0022639452945441008, 0.021835442632436752, -0.04050656035542488, -0.007206245791167021, -0.007361168507486582, 0.017870506271719933, 0.03586800396442413, 0.020111577585339546, 0.0036839148961007595, 0.0209281574934721, -0.014592436142265797, 0.019443489611148834, 0.025986680760979652, -0.009501487016677856, 0.012040314264595509, -0.014584964141249657, -0.022595856338739395, 0.024173947051167488, 0.04022103548049927, -0.0001450147246941924, 0.006940048653632402, 0.04063241183757782, 0.018649857491254807, 0.018740179017186165, 0.01683027669787407, 0.04853697121143341, -0.013908419758081436, 0.035422734916210175, 0.00007498092600144446, -0.04336605221033096, 0.03354533761739731, 0.03623828664422035, 0.09407784044742584, -0.025281531736254692, -0.019745368510484695, 0.008014190010726452, 0.012323210015892982, 0.059306781738996506, 0.022847695276141167, -0.010042736306786537, 0.006065180990844965, 0.0334089957177639, -0.031958289444446564, -0.00438238400965929, -0.016198454424738884, 0.049626611173152924, -0.012677513062953949, 0.007621150463819504, 0.05739259347319603, 0.024215364828705788, 0.03302405774593353, -0.016455087810754776, -0.07725052535533905, -0.05209646001458168, -0.038304638117551804, -0.06877768784761429, 0.025381671264767647, -0.0044543566182255745, -0.03958318755030632, 0.009050185792148113, -0.044098541140556335, 0.014032715000212193, 0.026165062561631203, -0.03721897304058075, 0.0098876329138875, 0.031509898602962494, -0.029859110713005066, -0.04684041440486908, 0.018664801493287086, 0.020779086276888847, 0.06812121719121933, -0.02020742930471897, 0.037950895726680756, 0.020561017096042633, 0.007502199150621891, 0.008002270944416523, 0.04886118322610855, 0.0026565277948975563, 0.035664383322000504, 0.0826808288693428, 0.02138274721801281, 0.000056549619330326095, -0.03345513716340065, 0.004606934729963541, 0.016464095562696457, -0.05372666195034981, -0.008794690482318401, 0.06039911508560181, 0.03987852483987808, -0.004713267553597689, -0.029349779710173607, -0.050402265042066574, 0.030562153086066246, 0.06449542939662933, 0.027049986645579338, -0.0017410912550985813, -0.012102064676582813, 0.02482420578598976, 0.012704811058938503, -0.014922353439033031, -0.03559201955795288, 0.041052307933568954, -0.03674320876598358, -0.0008961419807747006, -0.011410972103476524, 0.03025656007230282, 0.016529783606529236, 0.023400932550430298, -0.04606575891375542, 0.005621503572911024, 0.031808190047740936, -0.009109889157116413, 0.017310339957475662, 0.03847815468907356, 0.013274811208248138, -0.04640275985002518, -0.026602687314152718, -0.014033705927431583, -0.010937909595668316, -0.050185676664114, -0.016358140856027603, 0.041850004345178604, -0.042193423956632614, -0.03658856451511383, -0.014548580162227154, -0.010033763945102692, -0.013225097209215164, -0.0010011624544858932, -0.0886540412902832, 0.055129941552877426, -0.004944734275341034, -0.02154776267707348, -0.036009013652801514, 0.045299503952264786, -0.0405794195830822, -0.02915651910007, 0.02666916325688362, -0.02610568143427372, 0.014365441165864468, -0.020192427560687065, 0.018308905884623528, 0.007210386451333761, 0.013822118751704693, -0.020548399537801743, -0.018028974533081055, 0.013905591331422329, 0.08790349215269089, 0.02813618816435337, 0.015022140927612782, -0.019464466720819473, -0.02288355492055416, 0.056898102164268494, -0.028437558561563492, -0.029263168573379517, 0.0022204758133739233, 0.012577708810567856, -0.012396886013448238, 0.019679833203554153, -0.03937143832445145, 0.002316417871043086, -0.041307494044303894, 0.03546961024403572, -0.022311313077807426, -0.03178385645151138, -0.006110362242907286, 0.02574312873184681, -0.02819354459643364, -0.006200266070663929, 0.033062487840652466, 0.03195129707455635, -0.04632005840539932, -0.03374497964978218, 0.052193932235240936, -0.04405277967453003, 0.04330947995185852, -0.0615350604057312, -0.013633322902023792, 0.0007663594442419708, -0.05856513977050781, -0.009056548587977886, -0.021626543253660202, 0.03149189054965973, 0.007760850712656975, 0.0677918866276741, -0.038920655846595764, 0.042844176292419434, 0.04612085968255997, 0.004192154388874769, 0.0370197594165802, 0.012569601647555828, -0.018101146444678307, 0.007728372700512409, 0.0358254499733448, 0.022195102646946907, 0.004538089502602816, -0.009789755567908287, 0.0209735706448555, -0.04377985745668411, -0.032586295157670975, -0.015103913843631744, 0.036712829023599625, 0.08084562420845032, 0.0237172432243824, 0.02183072827756405, -0.02278478629887104, -0.09075331687927246, -0.050567422062158585, 0.004301209002733231, 0.023785505443811417, 0.03319438546895981, 0.03824644535779953, 0.002470692852512002, 0.048612579703330994, 0.025474097579717636, -0.022855734452605247, 0.016943832859396935, 0.02435501292347908, 0.039245471358299255, -0.04446082562208176, 0.025901133194565773, 0.01137168426066637, 0.018327534198760986, 0.034321703016757965, -0.015243940986692905, -0.03863213211297989, 0.02106163464486599, -0.033571552485227585, -0.018762778490781784, 0.0022484795190393925, 0.010118478909134865, -0.002255798550322652, 0.01647905632853508, 0.001607073238119483, 0.04040641710162163, 0.00010330004442948848, -0.008599096909165382, 0.033562567085027695, -0.02212061546742916, 0.039010293781757355, 0.053505413234233856, 0.018538938835263252, 0.03577343001961708, 0.025458060204982758, 0.021187597885727882, -0.07473891228437424, 0.014370476827025414, 0.03293859586119652, -0.00005521142520592548, 0.04761183634400368, -0.021523356437683105, 0.019024817273020744, 0.027520107105374336, 0.05492439121007919, -0.03328671306371689, 0.02386700175702572, 0.03591657057404518, 0.00035794361610896885, 0.020434381440281868, -0.05200062319636345, 0.025247568264603615, 0.019412243738770485, 0.015404284000396729, -0.0029989294707775116, 0.04288466274738312, -0.006372225005179644, 0.004318589810281992, -0.02924073487520218, -0.07172060012817383, -0.03266462683677673, 0.05181904509663582, -0.005176426377147436, -0.005487000569701195, 0.012400484643876553, 0.044402576982975006, 0.027243081480264664, -0.03119662217795849, 0.03149978443980217, -0.008508657105267048, -0.002801312133669853, 0.04650680720806122, -0.032409362494945526, -0.04613222926855087, -0.00646202452480793, -0.026552673429250717, 0.014249002560973167, 0.010677816346287727, -0.0503278486430645, 0.030952615663409233, -0.024877768009901047, -0.043905261904001236, 0.052657902240753174, 0.02579587511718273, -0.009149933233857155, 0.018902882933616638, -0.01525352243334055, -0.011890267953276634, -0.030866974964737892, -0.01987755484879017, 0.032679665833711624, -0.021670151501893997, -0.04032323136925697, 0.023907769471406937, -0.00017197903071064502, -0.027578016743063927, 0.022311242297291756, -0.09099964052438736, -0.010951060801744461, -0.007268134038895369, 0.018978474661707878, -0.054589033126831055 ]
I. - La surface pondérée totale de la partie principale est obtenue en ajoutant à sa surface pondérée nette les surfaces représentatives des éléments d'équipement en état de fonctionnement. Ces équivalences superficielles sont déterminées conformément au barème suivant : Eau courante : 4 mètres carrés ; Gaz (en cas d'installation fixe) : 2 mètres carrés ; Electricité (par installation quelle que soit l'utilisation du courant) : 2 mètres carrés ; Installation sanitaire (éviers et w.-c. exclus) : Par baignoire : 5 mètres carrés ; Par receveur de douches ou bac à laver : 4 mètres carrés ; Par lavabo et autre appareil sanitaire : 3 mètres carrés ; W.-C. particulier (par unité) : 3 mètres carrés ; Egout (raccordement au réseau d') par local : 3 mètres carrés ; Vide-ordures (que celui-ci soit particulier au local ou commun à l'étage) : 3 mètres carrés; Chauffage central, par pièce et annexe d'hygiène (que l'installation soit particulière au local ou commune aux différents locaux de l'immeuble) : 2 mètres carrés. II. - Lorsqu'un local est affecté à la fois à l'habitation et à un usage professionnel, la partie du local affectée à l'habitation est évaluée en prenant en compte la surface représentative des éléments d'équipement proportionnellement à la surface totale des pièces et annexes utilisées pour cet usage sur la surface pondérée totale du local.
Code général des impôts, annexe iii
324 T
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128007
2018-06-30 00:00:00
59dc6f1d4f1fc5883cba89bedbdf775acea9748a7244b8d44253e87d38eef8c4
[ -0.06953806430101395, -0.02487236075103283, -0.047501154243946075, 0.026278361678123474, -0.02528803050518036, -0.04160057008266449, -0.04070822894573212, -0.005919604562222958, 0.07268289476633072, -0.02406136505305767, 0.015172100625932217, -0.023097030818462372, -0.08424277603626251, -0.007013694383203983, -0.03753041476011276, 0.0006128386594355106, 0.08907344937324524, 0.03161248937249184, -0.004064303822815418, 0.06435909122228622, 0.03843659535050392, 0.05129741504788399, 0.0024937849957495928, -0.029320701956748962, 0.020491182804107666, 0.11556419730186462, -0.03007044643163681, -0.08037193864583969, -0.03335709124803543, -0.016585810109972954, -0.010768508538603783, -0.03323682025074959, -0.007010981906205416, 0.0680687353014946, 0.0693359449505806, -0.02821195311844349, -0.0013416999718174338, -0.0032830722630023956, -0.016433363780379295, 0.016304323449730873, -0.014004460535943508, -0.007624023128300905, 0.048590969294309616, 0.06073018163442612, 0.015268726274371147, -0.007877185009419918, -0.025424867868423462, -0.006220201030373573, -0.01935826800763607, 0.021332448348402977, 0.00014082474808674306, 0.0039919111877679825, 0.03846805915236473, 0.016073353588581085, 0.03772011026740074, 0.04855816438794136, -0.06825628131628036, 0.027036119252443314, 0.09816797077655792, -0.0017807631520554423, 0.029566586017608643, -0.002321658656001091, -0.07418747246265411, -0.04161648824810982, 0.05409042909741402, 0.00902863685041666, 0.053557660430669785, -0.04188622906804085, 0.16286662220954895, 0.02274276316165924, -0.03220067173242569, 0.005081558134406805, 0.026453915983438492, 0.027952957898378372, 0.0014115376397967339, 0.022245021536946297, 0.020100871101021767, 0.042120568454265594, -0.015305652283132076, 0.030247032642364502, -0.03315161541104317, -0.06990814954042435, 0.024385720491409302, -0.027397967875003815, -0.006347867660224438, -0.04589563235640526, 0.019243357703089714, -0.01819782890379429, 0.020218944177031517, -0.02185666374862194, -0.07361685484647751, -0.011545269750058651, 0.014524879865348339, 0.03326553478837013, 0.021317001432180405, 0.002464180113747716, -0.038916416466236115, -0.04074345901608467, 0.08138950169086456, -0.012344601564109325, -0.014912152662873268, 0.05561855435371399, -0.006986304651945829, -0.03242810070514679, 0.0005910519394092262, 0.009169809520244598, -0.012201928533613682, -0.06128928065299988, -0.02384277805685997, 0.00335849286057055, -0.04526009038090706, -0.06519492715597153, -0.005212776362895966, -0.031518783420324326, 0.0246000774204731, 0.07344045490026474, 0.011533690616488457, -0.02785606123507023, -0.0008379004430025816, -0.028504658490419388, -0.03078286722302437, -0.0664176493883133, 0.00622548907995224, -0.023420846089720726, -0.06847211718559265, -0.015600343234837055, -0.007591830566525459, -0.0448194220662117, -0.06431186944246292, -0.04000144824385643, -0.01734565570950508, -0.005627320148050785, 0.05933022499084473, -0.03338177874684334, 0.03551606461405754, 0.006444655358791351, -0.018025817349553108, 0.04066266492009163, -0.0019461901392787695, -0.016914431005716324, -0.009185452945530415, 0.02192172035574913, -0.012604910880327225, 0.042317479848861694, 0.058154016733169556, 0.08739370107650757, -0.038059208542108536, -0.04565577208995819, 0.02306845597922802, -0.01858503930270672, -0.006977296434342861, 0.012218677438795567, 0.08635816723108292, -0.038673821836709976, 0.0009200351778417826, -0.05061281844973564, -0.09628425538539886, 0.02869475446641445, 0.04298033565282822, -0.03298318013548851, -0.01878216862678528, 0.008993925526738167, 0.08527113497257233, -0.0465424507856369, -0.03673512488603592, -0.014757174998521805, 0.03829703480005264, 0.006199438124895096, 0.003640019102022052, 0.02372671291232109, -0.06588877737522125, 0.009510469622910023, 0.0038273741956800222, -0.011631960980594158, -0.04419692978262901, -0.00492315087467432, -0.07139578461647034, 0.032020408660173416, 0.004957299679517746, 0.08333952724933624, 0.01767556183040142, -0.08333709090948105, -0.006620186846703291, 0.0008863090188242495, 0.012946713715791702, -0.0078405337408185, -0.02335645817220211, -0.018218262121081352, -0.016467828303575516, 0.01895720139145851, -0.03529193252325058, 0.021619392558932304, -0.08860226720571518, 0.012049583718180656, -0.00385714671574533, -0.02743276208639145, -0.016926482319831848, 0.023318234831094742, 0.053388338536024094, 0.0021191174164414406, 0.06172208487987518, 0.03739626333117485, -0.018401360139250755, 0.03166479989886284, -0.01382420677691698, -0.06102723628282547, -0.004754671826958656, -0.03579060360789299, -0.09538279473781586, 0.02065100707113743, -0.0039030304178595543, -0.0019419705495238304, 0.04484502971172333, 0.05041417479515076, -0.028395667672157288, 0.010845188051462173, -0.06814983487129211, -0.03158241882920265, 0.031867533922195435, -0.021267451345920563, -0.011901341378688812, 0.016859857365489006, -0.03320245072245598, -0.011111848056316376, -0.012634559534490108, 0.018787426874041557, -0.03448980674147606, 0.01358448714017868, -0.012259194627404213, -0.07068294286727905, -0.006039631087332964, -0.036733027547597885, 0.03815176337957382, 0.0049062506295740604, -0.01040185708552599, -0.013575003482401371, 0.06021735444664955, 0.00221507390961051, -0.012894303537905216, -0.012520359829068184, 0.021225709468126297, -0.03399944677948952, 0.008684360422194004, -0.025708789005875587, 0.05434326082468033, 0.0014721456682309508, -0.039734210819005966, -0.022973323240876198, -0.014261839911341667, 0.08122792094945908, -0.06798545271158218, 0.022248366847634315, -0.031442318111658096, 0.018276281654834747, -0.042646374553442, -0.05141599476337433, 0.024373268708586693, -0.001584572484716773, 0.000816061336081475, -0.06308408081531525, 0.0036662856582552195, -0.011146931909024715, -0.05151896923780441, -0.010336101055145264, -0.025243567302823067, -0.07349810004234314, 0.057746224105358124, 0.012505726888775826, -0.036417197436094284, -0.0029702589381486177, -0.0040151868015527725, 0.001802884740754962, -0.010368648916482925, 0.006076102610677481, 0.0032830017153173685, -0.022334598004817963, -0.06846901774406433, -0.0033174222335219383, -0.009908664971590042, -0.01183998677879572, 0.010346457362174988, -0.023305756971240044, -0.02094721794128418, -0.007674437016248703, -0.03090173751115799, 0.012650620192289352, 0.004366749431937933, -0.003534190356731415, 0.00796864740550518, 0.06210310757160187, -0.0004708496853709221, -0.03434203937649727, -0.015892017632722855, 0.055500395596027374, 0.03721711412072182, 0.03082939423620701, -0.046805839985609055, -0.005809617694467306, 0.018637944012880325, -0.07672842592000961, 0.007576990406960249, 0.015799816697835922, 0.03131904825568199, -0.040146611630916595, 0.00697697140276432, -0.012599180452525616, -0.061049699783325195, -0.020447364076972008, -0.026344161480665207, -0.0054304529912769794, -0.03300418704748154, 0.06283769756555557, 0.0040490711107850075, 0.017128124833106995, 0.03695063292980194, 0.0016730176284909248, 0.033584874123334885, 0.049938976764678955, -0.012232544831931591, 0.015244092792272568, -0.056777868419885635, 0.0647907480597496, 0.006515525281429291, -0.057560473680496216, -0.026039570569992065, -0.028858186677098274, 0.004444185644388199, 0.017422029748558998, -0.05026376619935036, 0.02702261693775654, -0.010613893158733845, 0.026187922805547714, 0.02699556201696396, -0.046581193804740906, 0.014164614491164684, 0.01090787723660469, 0.079403817653656, 0.002923650201410055, 0.02402448281645775, 0.021635567769408226, 0.027561895549297333, -0.011330239474773407, -0.0515289381146431, 0.04824094846844673, 0.05715257301926613, -0.0014844767283648252, 0.035252511501312256, 0.00910201109945774, 0.02637903206050396, -0.024066532030701637, -0.019627174362540245, 0.011030526831746101, 0.034493930637836456, 0.08055534213781357, 0.07161220908164978, -0.027440251782536507, -0.021300772204995155, 0.025607429444789886, -0.042075756937265396, -0.014173628762364388, 0.01924150623381138, -0.016965903341770172, 0.0018940778682008386, 0.02652510441839695, -0.052601221948862076, -0.017628241330385208, -0.0030132203828543425, -0.016073349863290787, 0.0029658367857337, 0.01766444370150566, -0.010598353110253811, 0.04314543306827545, 0.02630111388862133, 0.055694494396448135, 0.04915608838200569, 0.021009599789977074, 0.012081893160939217, 0.015908824279904366, 0.021636633202433586, -0.014990820549428463, 0.00504801282659173, -0.043429166078567505, -0.020272083580493927, 0.03222585842013359, 0.010472274385392666, 0.05805796757340431, -0.030362682417035103, 0.011150208301842213, 0.02666286937892437, 0.03768458217382431, -0.0038403549697250128, -0.014354920014739037, -0.008197369053959846, 0.026346413418650627, -0.0005388291319832206, -0.0074841054156422615, 0.04282356798648834, 0.053414084017276764, -0.03735216334462166, 0.0014873436884954572, -0.03498855233192444, 0.03515214845538139, 0.01919129304587841, 0.015238316729664803, 0.02969888597726822, 0.05652253329753876, 0.006338600534945726, -0.09674868732690811, 0.0056756543926894665, 0.03322378173470497, 0.0666203424334526, -0.01239356491714716, -0.000626232591457665, -0.03645745664834976, -0.021206852048635483, 0.010832546278834343, 0.03244096785783768, 0.014839484356343746, 0.131381094455719, -0.03643544763326645, 0.03678763657808304, 0.02699001505970955, 0.01955331675708294, -0.011139425449073315, -0.017320845276117325, 0.09945213794708252, 0.04839029163122177, -0.006291958503425121, -0.032299261540174484, -0.025313908234238625, -0.05140350013971329, 0.029309768229722977, -0.016368549317121506, -0.010874452069401741, -0.019413001835346222, 0.004167585633695126, -0.007117271889001131, -0.0005198210128583014, 0.025082480162382126, -0.0176643505692482, -0.0035661826841533184, 0.06411773711442947, 0.024564258754253387, -0.0414198599755764, -0.02078789658844471, -0.0316246822476387, 0.009753203019499779, 0.0004564811533782631, -0.022689945995807648, 0.00926807802170515, 0.004596274346113205, -0.009803690016269684, -0.004523316398262978, -0.011697736568748951, 0.04653437063097954, -0.003757430473342538, -0.016401613131165504, 0.00943985115736723, 0.0003102642367593944, 0.04124660789966583, -0.020328359678387642, -0.01629016362130642, 0.02439962700009346, 0.005617334973067045, 0.02587319165468216, 0.034324780106544495, 0.01637408696115017, -0.005443689879029989, 0.016413899138569832, 0.02631831355392933, 0.0685553103685379, -0.010340685956180096, -0.0022073385771363974, 0.009435702115297318, 0.015831200405955315, 0.02096499130129814, 0.014281759038567543, 0.053139496594667435, 0.0038740835152566433, 0.032350342720746994, 0.038655225187540054, 0.018963195383548737, -0.002257448388263583, -0.007365236058831215, -0.009489960968494415, 0.018482064828276634, -0.012286112643778324, -0.07914884388446808, 0.03161276876926422, -0.003836301388218999, -0.005206539761275053, -0.023368680849671364, 0.016007788479328156, 0.04432583600282669, 0.01082543469965458, -0.001515141106210649, -0.00736981863155961, 0.017897583544254303, -0.01987888664007187, 0.02701735310256481, -0.034521885216236115, 0.0018244162201881409, -0.018115781247615814, 0.04306824877858162, -0.013613522052764893, -0.00031240610405802727, 0.027427799999713898, 0.06571867316961288, 0.02206534519791603, 0.022155357524752617, -0.09320485591888428, -0.03333970531821251, -0.0329495444893837, -0.07922212034463882, 0.02908228151500225, 0.01678743213415146, -0.013805782422423363, 0.0047830091789364815, 0.012535127811133862, 0.008367350324988365, -0.0013681381242349744, 0.019325289875268936, 0.05049047991633415, -0.01791181042790413, 0.05359502136707306, -0.052007559686899185, 0.05008382350206375, -0.04480980336666107, 0.0800815224647522, -0.020021406933665276, -0.010400582104921341, 0.029933122918009758, 0.03003695048391819, 0.0506100207567215, 0.00887482613325119, 0.04413510859012604, 0.04818342998623848, 0.0409255176782608, 0.0008414044859819114, 0.001825377345085144, -0.02139141410589218, -0.026984743773937225, 0.04274480789899826, -0.05069864168763161, 0.004002154804766178, -0.0003073415136896074, 0.0013058227486908436, -0.02154194377362728, -0.02301710471510887, -0.04522304609417915, 0.025802262127399445, 0.05224204063415527, 0.019125785678625107, 0.0011630443623289466, -0.04446958005428314, -0.004943770356476307, 0.019275451079010963, -0.0014621843583881855, -0.01714862510561943, 0.00023275791318155825, -0.029228121042251587, -0.01913652941584587, 0.008428331464529037, -0.02766505628824234, 0.01643902249634266, 0.03259569779038429, -0.0704469382762909, 0.013406125828623772, 0.04884922504425049, 0.03755877912044525, 0.018540358170866966, -0.0049870433285832405, 0.021539030596613884, -0.07082905620336533, 0.0338890366256237, -0.011838515289127827, -0.009177849628031254, -0.04696899279952049, -0.049634240567684174, -0.001363219227641821, -0.039519280195236206, -0.06393714249134064, -0.04119697958230972, 0.021273411810398102, -0.006140819285064936, 0.0020393419545143843, -0.05068271979689598, 0.04370781406760216, -0.052156444638967514, 0.04333162307739258, -0.02826387993991375, 0.02765599638223648, -0.0007802115869708359, -0.005572298541665077, 0.016378149390220642, 0.02631014585494995, -0.004833920858800411, 0.0046986923553049564, 0.0232780072838068, -0.013016700744628906, -0.006961915176361799, -0.018062544986605644, -0.0005242549232207239, -0.02841608226299286, 0.045211341232061386, 0.0547063909471035, 0.013193867169320583, 0.0009697668720036745, -0.028223916888237, 0.06043323129415512, -0.03709998354315758, -0.012972666881978512, 0.031089728698134422, 0.010900339111685753, -0.026453839614987373, 0.021256158128380775, -0.03147793561220169, 0.00936607550829649, 0.02074364945292473, 0.04685082286596298, -0.023319680243730545, -0.003064096672460437, -0.015921736136078835, -0.0363263301551342, -0.0129269203171134, 0.013862982392311096, -0.008707853965461254, 0.025749681517481804, -0.06277097761631012, -0.016519058495759964, 0.00895095057785511, -0.07641445100307465, 0.018782153725624084, -0.06772182136774063, -0.007733495440334082, -0.02706754580140114, -0.07730508595705032, -0.04148383438587189, -0.022833341732621193, -0.012652444653213024, -0.036149222403764725, 0.023508531972765923, -0.05372317507863045, 0.02282777614891529, 0.015912119299173355, 0.008634909987449646, 0.02656363882124424, 0.022034399211406708, -0.005188084207475185, 0.01270821038633585, 0.006833928637206554, 0.012592890299856663, 0.011900096200406551, -0.03086736612021923, -0.04091397672891617, -0.012151321396231651, 0.007050085812807083, -0.02382569946348667, -0.004437555558979511, 0.06949432939291, 0.011849465779960155, 0.052119988948106766, -0.007048031780868769, -0.03432950749993324, -0.050654515624046326, -0.0015728437574580312, 0.013610475696623325, 0.03266206756234169, 0.05525548383593559, 0.016722384840250015, 0.07724090665578842, 0.023239219561219215, 0.009571736678481102, -0.041289523243904114, 0.02501785382628441, -0.021390914916992188, -0.020653443410992622, -0.015966525301337242, 0.015504886396229267, 0.062174323946237564, 0.019534476101398468, 0.012179309502243996, -0.051717981696128845, 0.026943432167172432, -0.03126790001988411, -0.0490717776119709, -0.05424083396792412, -0.017286954447627068, 0.004176504909992218, 0.009301823563873768, 0.00995192863047123, 0.058621253818273544, 0.006425056140869856, 0.015242991037666798, 0.008479506708681583, -0.030617333948612213, 0.06042471155524254, 0.08570385724306107, 0.03260737285017967, 0.0716804787516594, 0.06457861512899399, 0.015181634575128555, -0.024539576843380928, -0.022119469940662384, -0.059047847986221313, 0.022283634170889854, 0.019893940538167953, 0.005311670247465372, 0.017411386594176292, 0.05031038075685501, 0.02197820320725441, 0.078433558344841, 0.03289994224905968, 0.010993197560310364, 0.0014396758051589131, 0.021481307223439217, -0.0306317787617445, -0.00243752496317029, 0.041967131197452545, -0.015986114740371704, 0.015954740345478058, 0.07357420772314072, -0.015259714797139168, 0.020130598917603493, -0.034967269748449326, -0.034195154905319214, 0.004988618195056915, 0.06911177188158035, 0.017274992540478706, -0.012824609875679016, -0.013296903111040592, -0.00002584160574770067, 0.018901245668530464, 0.048140574246644974, 0.003168824827298522, -0.004777863156050444, 0.05404064804315567, 0.03539718687534332, -0.03234940767288208, -0.03661229461431503, 0.005130271427333355, -0.03305753692984581, -0.016460899263620377, 0.008970780298113823, -0.05308530107140541, 0.07272730767726898, -0.027473043650388718, -0.01344218384474516, 0.03711659833788872, 0.023458853363990784, -0.03065207228064537, -0.00593626918271184, -0.020305342972278595, -0.03311845660209656, 0.06717506796121597, -0.041549939662218094, -0.019999511539936066, 0.03028707019984722, 0.03948913887143135, 0.004530875477939844, -0.013362941332161427, -0.014465839602053165, 0.05985016003251076, -0.07665085792541504, -0.014034191146492958, 0.04635953903198242, 0.07342561334371567, -0.04138244688510895 ]
I. - La surface pondérée nette des dépendances bâties et celle des éléments bâtis formant dépendances sont déterminées en affectant leur surface réelle, ou leur surface pondérée brute s'il s'agit d'éléments visés à l'article 324 N , du correctif d'ensemble prévu à l'article 324 P . Le résultat est arrondi au mètre carré inférieur. II. - La surface pondérée des dépendances bâties et celle des éléments bâtis formant dépendances sont obtenues en ajoutant à leur surface pondérée nette les surfaces représentatives des éléments d'équipement ci-après énumérés, sous réserve que ceux-ci soient en état de fonctionnement. Ces équivalences superficielles sont déterminées conformément au barème ci-après : Installation sanitaire (éviers et w.-c. exclus) : Par baignoire : 5 mètres carrés ; Par receveur de douches et bac à laver : 4 mètres carrés ; Par lavabo et autre appareil sanitaire : 3 mètres carrés ; W.-C. particulier (par unité) : 3 mètres carrés ; Chauffage central, par pièce et annexe d'hygiène (que l'installation soit particulière à l'élément en cause ou commune aux différents locaux de l'immeuble) : 2 mètres carrés ; et, seulement lorsque la dépendance bâtie ou l'élément bâti formant dépendance doit faire l'objet d'une évaluation distincte : Eau courante : 2 mètres carrés ; Electricité (quelle que soit l'utilisation du courant) : 2 mètres carrés.
Code général des impôts, annexe iii
324 U
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299383
1979-07-01 00:00:00
fdfe4217fd1379ac476fb59e244816808cd9ee874cab1e8efd30252b552769f8
[ -0.0743071436882019, -0.03847320005297661, -0.0660935565829277, 0.014300910755991936, -0.008318929001688957, -0.05620793253183365, -0.08871906250715256, -0.005712859332561493, 0.06707847118377686, -0.08185671269893646, 0.039420563727617264, -0.051102831959724426, -0.07576797902584076, 0.002789892954751849, -0.04648427665233612, 0.009642613120377064, 0.10106784105300903, 0.03766142204403877, -0.021563995629549026, 0.033857908099889755, 0.07164671272039413, 0.05553402006626129, -0.0015982318436726928, -0.00851416029036045, 0.03653346002101898, 0.06793926656246185, -0.024457314983010292, -0.06178393214941025, -0.04182607680559158, 0.0026362095959484577, 0.012239773757755756, -0.011696438305079937, 0.025423111394047737, 0.051887691020965576, 0.08256172388792038, -0.02744971215724945, -0.022919435054063797, -0.003330203238874674, 0.004660247825086117, -0.009533035568892956, -0.02221684902906418, 0.019553320482373238, 0.04169570282101631, 0.05137539282441139, 0.05458469316363335, -0.0401667095720768, -0.03233666345477104, 0.0027516759000718594, -0.009695091284811497, 0.0859023928642273, -0.01120804250240326, -0.0023227613419294357, 0.04147179797291756, -0.0015132849803194404, 0.05105075612664223, 0.056955061852931976, -0.08887902647256851, 0.015142549760639668, 0.08665837347507477, -0.016471754759550095, -0.030044060200452805, -0.0028127459809184074, -0.04094507172703743, -0.07241041213274002, 0.07268992066383362, -0.036874257028102875, 0.05457831546664238, -0.033572979271411896, 0.10453832149505615, 0.005085917189717293, -0.04101977497339249, 0.0015079985605552793, 0.0014054046478122473, 0.0030101865995675325, -0.017483267933130264, 0.06674738973379135, 0.009817145764827728, 0.03401225805282593, 0.015616393648087978, 0.04758428409695625, 0.00614366726949811, -0.041928257793188095, 0.054073985666036606, 0.0015020978171378374, -0.009631561115384102, -0.023908814415335655, 0.03499896824359894, -0.01302417367696762, 0.0392010472714901, -0.005683662835508585, -0.03610827028751373, -0.006844763644039631, 0.030397791415452957, 0.024444308131933212, 0.008390833623707294, 0.012191842310130596, -0.04651738330721855, -0.05875921994447708, 0.08307420462369919, 0.004605335183441639, -0.04190225526690483, 0.03921394422650337, 0.0004711029469035566, -0.0018807679880410433, 0.04154865816235542, -0.018221598118543625, -0.00830228254199028, -0.03464335948228836, -0.03666059300303459, 0.007501371670514345, -0.024992886930704117, -0.06334114819765091, -0.0032558555249124765, -0.021077612414956093, 0.028592484071850777, 0.07885738462209702, 0.0027128912042826414, -0.07406645268201828, -0.018508004024624825, 0.014651893638074398, -0.03787318617105484, -0.04462749511003494, -0.003210392314940691, -0.016789564862847328, -0.06463316082954407, -0.02161944843828678, 0.01985330879688263, -0.08120457082986832, -0.05275207757949829, -0.04750334843993187, 0.011130621656775475, 0.013670538552105427, 0.0317985825240612, -0.019606688991189003, -0.007086837198585272, 0.022337013855576515, -0.0139475641772151, 0.04900083318352699, -0.007590320892632008, -0.003932648804038763, -0.04836821183562279, 0.028576921671628952, -0.03629620000720024, 0.03487240895628929, 0.04551384598016739, 0.06060043349862099, -0.010475882329046726, -0.03707312420010567, 0.0770338848233223, -0.01258573867380619, -0.021268540993332863, 0.020015772432088852, 0.04912366718053818, -0.024450495839118958, 0.01706070825457573, -0.0012847573962062597, -0.07892920076847076, 0.02262113057076931, 0.04325292259454727, -0.04205654561519623, 0.022156642749905586, 0.020559147000312805, 0.10507375001907349, -0.04033257067203522, 0.006103764288127422, -0.06367622315883636, -0.0014547397149726748, -0.03663868084549904, -0.024789217859506607, 0.021508462727069855, -0.06937825679779053, 0.011879630386829376, -0.006056439131498337, -0.01703719235956669, -0.026365632191300392, -0.02300208993256092, -0.05612828582525253, 0.03196030855178833, -0.03300017863512039, 0.06007213518023491, 0.005305361934006214, -0.09237968176603317, 0.01552420761436224, 0.029451461508870125, 0.005489452742040157, -0.005262142512947321, -0.020877715200185776, -0.03192015737295151, -0.010089464485645294, 0.00006164023943711072, -0.022609490901231766, 0.011441978625953197, -0.07732518762350082, 0.01751147024333477, 0.002404317958280444, -0.03428436443209648, 0.017984364181756973, -0.004036462865769863, 0.031837765127420425, 0.015413268469274044, 0.07099557667970657, 0.029470765963196754, -0.039596475660800934, 0.02589508518576622, -0.021912580356001854, -0.1029934287071228, 0.0014637528220191598, -0.032434266060590744, -0.07598011940717697, 0.03888982534408569, 0.040065646171569824, 0.043357964605093, 0.02184050902724266, 0.06422252207994461, 0.006712883245199919, 0.004754362627863884, -0.08360172808170319, -0.01351991482079029, 0.02775447443127632, 0.005457649473100901, 0.005324182566255331, 0.0120067298412323, -0.0485406331717968, -0.03282975032925606, 0.0020698965527117252, 0.016202570870518684, -0.021519020199775696, 0.008989979512989521, -0.01333736814558506, -0.051011331379413605, 0.016024816781282425, -0.02480584755539894, 0.015274510718882084, 0.013813148252665997, 0.017501099035143852, -0.00734864454716444, 0.05229656398296356, -0.024559710174798965, -0.047107696533203125, 0.001108997268602252, 0.015550082549452782, -0.03150441497564316, 0.017318200320005417, -0.03866269811987877, 0.016096463426947594, -0.02664553001523018, -0.01316886581480503, -0.03332705795764923, -0.0019656626973301172, 0.07000871002674103, -0.03129718825221062, 0.020397773012518883, -0.038282230496406555, -0.0003546795924194157, -0.027210775762796402, -0.05257895216345787, 0.025148572400212288, 0.020903123542666435, 0.01610828936100006, -0.05456581339240074, -0.00735202943906188, -0.004259908571839333, -0.04327491670846939, -0.00024082906020339578, -0.010363218374550343, -0.08007179200649261, 0.016510672867298126, 0.015400654636323452, -0.02475549839437008, -0.0033730920404195786, -0.04334082081913948, 0.025690924376249313, 0.00266124471090734, 0.00873441994190216, -0.028540272265672684, -0.025185424834489822, -0.045610878616571426, -0.02252553589642048, 0.05694318562746048, -0.022731060162186623, 0.009646511636674404, -0.024334734305739403, -0.048902127891778946, -0.04319097474217415, -0.053309131413698196, 0.014241146855056286, 0.01824944093823433, -0.026317723095417023, 0.006304540671408176, 0.05618562921881676, -0.024903176352381706, -0.03467608615756035, 0.027493556961417198, 0.04990117624402046, 0.01923845335841179, 0.04198559373617172, -0.00893417652696371, -0.03371407091617584, 0.03502155840396881, -0.05740540474653244, 0.03861982375383377, -0.007120445836335421, 0.006595130078494549, -0.041240401566028595, 0.01517049502581358, 0.0011207673233002424, -0.04690079391002655, -0.027467334643006325, -0.05226089432835579, 0.012856625020503998, -0.012581178918480873, 0.07080058753490448, 0.019778547808527946, -0.010374937206506729, 0.07483702898025513, 0.005967461038380861, 0.055049922317266464, 0.027061868458986282, -0.009265498258173466, -0.006039990112185478, -0.02446277253329754, 0.09000523388385773, 0.025175584480166435, -0.049147333949804306, -0.015813421458005905, -0.011445759795606136, -0.03159031271934509, 0.012787293642759323, -0.06980717182159424, 0.03196793794631958, -0.006282293237745762, 0.018701795488595963, 0.03880179300904274, -0.058205462992191315, -0.0023202949669212103, 0.01780114695429802, 0.06218479573726654, -0.024526329711079597, 0.006380278617143631, 0.034533072263002396, 0.02486099675297737, -0.031160978600382805, -0.05437813699245453, 0.06497223675251007, 0.025468287989497185, -0.03281634300947189, 0.02988085336983204, 0.005044238176196814, 0.008603990077972412, -0.02419513836503029, -0.008481095544993877, 0.01869603991508484, 0.05869729816913605, 0.057589367032051086, 0.08502036333084106, -0.020552009344100952, -0.028524713590741158, 0.01977904886007309, -0.026009082794189453, -0.02556624636054039, 0.018639665096998215, -0.0294661745429039, 0.012724311091005802, 0.015599916689097881, -0.013873177580535412, -0.03124217502772808, -0.0010323274182155728, -0.006191867403686047, -0.010771659202873707, -0.0007152206380851567, 0.00033597799483686686, 0.04101208969950676, 0.052460700273513794, 0.03907692804932594, 0.021977925673127174, 0.028781689703464508, 0.006219194736331701, 0.027237078174948692, 0.01995110884308815, -0.007910429500043392, 0.005317479372024536, -0.050665389746427536, 0.028699520975351334, 0.01999802701175213, 0.024161309003829956, 0.04598122462630272, -0.0013280026614665985, -0.002852837787941098, 0.02412564307451248, 0.05520014092326164, -0.029416399076581, -0.025282638147473335, -0.003711420577019453, 0.03024342842400074, -0.01844983920454979, -0.006039365194737911, 0.05140838772058487, 0.08867928385734558, 0.002978917444124818, -0.0009711544262245297, -0.04274927079677582, 0.07604236900806427, -0.03820258378982544, 0.012950228527188301, 0.03016449138522148, 0.027577808126807213, 0.021031726151704788, -0.0699094757437706, -0.019925778731703758, 0.03482503071427345, 0.05660853162407875, -0.03082910180091858, 0.001427553012035787, -0.013659745454788208, -0.04485573247075081, 0.02061992511153221, 0.014190996997058392, -0.018798764795064926, 0.13198049366474152, -0.055867843329906464, 0.035489246249198914, 0.031327877193689346, 0.020341996103525162, 0.016439517959952354, -0.025389133021235466, 0.0606025829911232, 0.05700341984629631, 0.002173710148781538, -0.03097683936357498, 0.019586116075515747, 0.0010486419778317213, 0.013060646131634712, -0.028446177020668983, -0.044068388640880585, -0.023923711851239204, -0.015114777721464634, -0.024784564971923828, -0.005998341366648674, 0.02361983433365822, -0.002636873396113515, -0.02750999480485916, 0.04628568887710571, 0.03244629502296448, -0.04223162680864334, -0.02709187939763069, -0.04745779186487198, -0.003850026521831751, 0.041928455233573914, -0.0032965531572699547, 0.005395867861807346, -0.0220506452023983, -0.01355676632374525, -0.001268575550056994, -0.006695367395877838, 0.0744384378194809, 0.0053072706796228886, -0.027654916048049927, 0.040249068289995193, 0.004201906267553568, 0.02930157445371151, -0.002156645292416215, -0.026613570749759674, -0.015129724517464638, 0.006046054884791374, 0.03939342871308327, 0.04731902480125427, 0.019675295799970627, 0.004306429531425238, 0.0047617522068321705, 0.01716594584286213, 0.024829110130667686, 0.019011402502655983, 0.011994987726211548, 0.05035748705267906, 0.014691769145429134, 0.026135006919503212, -0.02067483216524124, 0.03804025426506996, 0.021278128027915955, 0.0417599231004715, 0.021438930183649063, -0.0017529462929815054, -0.020592402666807175, -0.006613398902118206, 0.0003656273474916816, 0.028470801189541817, 0.0030374915804713964, -0.06526351720094681, 0.021512063220143318, -0.009082293137907982, -0.024644996970891953, -0.042677994817495346, -0.0026671173982322216, 0.032134413719177246, -0.004527749959379435, 0.05102910101413727, -0.013818597421050072, 0.051468729972839355, -0.005452427547425032, 0.02629660815000534, -0.04671425372362137, -0.013064287602901459, 0.02576053887605667, 0.04823610186576843, 0.02522626705467701, -0.016307605430483818, 0.025365915149450302, 0.029613155871629715, 0.029026031494140625, 0.019999446347355843, -0.06304290145635605, -0.04010196030139923, -0.012739581987261772, -0.07360871136188507, 0.025820551440119743, 0.011293286457657814, -0.05220673978328705, -0.03082266077399254, 0.007523627020418644, 0.05031125247478485, 0.0001341934548690915, -0.03259286656975746, 0.028966639190912247, -0.010107737965881824, -0.008909523487091064, -0.06103776395320892, 0.018787693232297897, 0.01553372573107481, 0.07501038163900375, 0.02593962848186493, -0.025604858994483948, 0.0319402739405632, 0.040915098041296005, 0.010726651176810265, 0.014921017922461033, 0.034956056624650955, 0.008692299947142601, 0.07976410537958145, 0.016123946756124496, -0.008058557286858559, -0.011554818600416183, -0.02270004339516163, 0.05813908576965332, -0.042024366557598114, 0.045197729021310806, 0.02832290343940258, 0.026648471131920815, -0.00196208618581295, -0.0381995253264904, -0.054414547979831696, 0.034055888652801514, 0.05537041276693344, 0.01935478486120701, -0.00029072960023768246, -0.024916090071201324, 0.012853298336267471, 0.0019063372164964676, 0.018894443288445473, -0.009695634245872498, 0.03827178105711937, -0.01968984864652157, 0.006575584411621094, 0.025474868714809418, -0.042499419301748276, 0.03633914142847061, 0.015579327940940857, -0.04668419063091278, 0.026327267289161682, 0.06580808013677597, 0.029044926166534424, -0.009399238042533398, 0.010576581582427025, 0.022724108770489693, -0.04991937056183815, 0.02058183215558529, -0.01290192361921072, -0.0003832574584521353, -0.03948036953806877, -0.051962412893772125, 0.01860612817108631, -0.05365307256579399, -0.029231244698166847, -0.052752718329429626, 0.012983256950974464, 0.015943331643939018, 0.00410804245620966, -0.03953762724995613, 0.03689202666282654, -0.025619423016905785, 0.057664453983306885, -0.021663250401616096, 0.0629226416349411, -0.019067252054810524, -0.028431329876184464, 0.029124852269887924, 0.009733705781400204, -0.007661635056138039, -0.007939556613564491, 0.004898115061223507, -0.022764058783650398, 0.002332529053092003, -0.027335645630955696, 0.021488143131136894, 0.0010319576831534505, 0.03969527408480644, 0.02896100841462612, -0.00854406412690878, -0.02819657512009144, -0.04120444133877754, 0.0600658617913723, -0.020195767283439636, -0.03794534504413605, 0.005551962647587061, 0.03056042641401291, -0.07537014037370682, 0.010065016336739063, -0.029317567124962807, 0.0047456915490329266, -0.018535995855927467, 0.05117189511656761, -0.031860701739788055, 0.0006181954522617161, -0.02926482819020748, -0.014807363040745258, 0.0046988422982394695, -0.009492696262896061, -0.015994064509868622, 0.03252441808581352, -0.060783371329307556, -0.011297433637082577, 0.022930193692445755, -0.04753312095999718, 0.013921214267611504, -0.06379223614931107, -0.03221066668629646, -0.0045606838539242744, -0.0802391916513443, -0.018867384642362595, -0.03531981259584427, -0.030651675537228584, -0.027614237740635872, 0.04358622059226036, -0.04262456297874451, 0.004983254708349705, 0.0320870466530323, 0.017992790788412094, 0.030688000842928886, -0.015545274131000042, -0.023288605734705925, 0.02445792593061924, 0.01912895031273365, 0.0027164078783243895, 0.0075628915801644325, -0.03898990526795387, -0.009046192280948162, -0.013843518681824207, -0.024708131328225136, 0.015363502316176891, 0.027190567925572395, 0.038989223539829254, 0.009444978088140488, 0.02135850116610527, 0.029914651066064835, -0.06551433354616165, -0.049512818455696106, -0.033581264317035675, 0.018435770645737648, 0.007850524969398975, 0.04353808984160423, -0.005204302258789539, 0.06079355254769325, -0.009529362432658672, 0.022529475390911102, -0.035491835325956345, 0.01682121865451336, -0.04612857475876808, -0.015350213274359703, -0.000998789444565773, 0.013170510530471802, 0.05375770851969719, 0.01060513872653246, -0.005567779764533043, -0.039031777530908585, 0.04232471063733101, -0.01547676045447588, -0.03906252235174179, -0.05563419684767723, -0.007115439046174288, 0.030410682782530785, -0.0014281821204349399, -0.011947929859161377, 0.0647626593708992, 0.029631925746798515, -0.03733839839696884, 0.021920785307884216, -0.01590988226234913, 0.0381791777908802, 0.037171050906181335, 0.047234050929546356, 0.05161580443382263, 0.07220850139856339, 0.01466238684952259, -0.03696649149060249, -0.010834009386599064, -0.018975863233208656, -0.03024696744978428, 0.018073376268148422, -0.0064937337301671505, 0.010511793196201324, 0.06393520534038544, 0.004194502718746662, 0.06443125754594803, 0.0658717155456543, 0.00991425383836031, -0.011781354434788227, 0.01751328818500042, 0.0020735659636557102, 0.004194498062133789, 0.03153865411877632, -0.013316570781171322, 0.03503074869513512, 0.07969041913747787, -0.03395377844572067, 0.02238146774470806, -0.061500247567892075, -0.00591265968978405, 0.01791963167488575, 0.055592991411685944, 0.03750896826386452, 0.00031239722738973796, -0.05450613796710968, -0.030636949464678764, 0.02826949954032898, -0.012603899464011192, 0.012828887440264225, 0.0068936413154006, 0.019538940861821175, 0.04233401641249657, -0.022794896736741066, 0.004156701732426882, -0.006369465962052345, -0.02279103361070156, -0.005234811455011368, 0.025492174550890923, -0.06991282850503922, 0.07118102163076401, -0.019089622423052788, -0.027401315048336983, 0.016378866508603096, 0.013212517835199833, -0.04036334156990051, 0.006693801376968622, 0.004397193901240826, 0.0008228847873397171, 0.05902876332402229, -0.043657753616571426, -0.020384663715958595, 0.031023748219013214, 0.03254058584570885, -0.012682384811341763, -0.016595683991909027, -0.028357118368148804, 0.050647392868995667, -0.08457709848880768, -0.01857304945588112, 0.018669668585062027, 0.0025657236110419035, -0.0017793250735849142 ]
I. - La surface pondérée totale de la propriété ou fraction de propriété est obtenue en ajoutant à la surface pondérée totale de la partie principale celle des dépendances bâties et des éléments bâtis formant dépendances. II. - La surface pondérée totale des pièces indépendantes dans les immeubles collectifs et celle des éléments visés au II de l'article 324 G donnent lieu, en toute hypothèse, à l'établissement d'un décompte distinct.
Code général des impôts, annexe iii
324 V
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299384
1979-07-01 00:00:00
537f4de569139e4e0af0fd7efa776434f8605fa06a39817a4298f0aafc51549c
[ -0.03882524371147156, -0.00897251907736063, -0.08134938031435013, 0.03570127859711647, -0.06840968877077103, -0.07404545694589615, -0.10130277276039124, 0.015195122919976711, 0.06651684641838074, -0.04608599469065666, 0.03391382098197937, 0.043768711388111115, -0.09361480176448822, -0.020223507657647133, -0.009456556290388107, 0.02609705738723278, 0.07186350971460342, 0.022780613973736763, -0.0019225177820771933, 0.018897272646427155, 0.05055231973528862, 0.10828305780887604, -0.020835014060139656, -0.05855759233236313, 0.03285086899995804, 0.0788508728146553, -0.008039752021431923, -0.08425597846508026, -0.09530732780694962, 0.003864231752231717, -0.030220877379179, 0.037011753767728806, -0.018533015623688698, 0.03737495094537735, 0.047096092253923416, -0.0487537682056427, 0.02230529487133026, 0.032398950308561325, -0.002182923024520278, -0.028261875733733177, 0.00923242885619402, 0.04856034368276596, 0.0427725575864315, 0.039662428200244904, 0.03166722506284714, -0.005940582137554884, -0.003066673409193754, 0.03671661391854286, 0.008732574060559273, 0.055321015417575836, 0.01494795735925436, 0.03242721036076546, 0.0526033379137516, 0.019884487614035606, 0.023679275065660477, 0.022741196677088737, -0.08797723054885864, 0.04243028536438942, 0.0816783681511879, -0.0069450330920517445, -0.04297555983066559, -0.0029914695769548416, -0.06645287573337555, -0.021208766847848892, 0.05539454519748688, -0.07631897181272507, 0.014464229345321655, -0.02854320965707302, 0.1352645307779312, 0.05792823061347008, -0.05054164305329323, 0.002388966968283057, 0.02135455422103405, 0.018202798441052437, 0.005322398617863655, 0.06207514926791191, 0.015147222205996513, 0.0018602557247504592, -0.037136126309633255, 0.04829162731766701, -0.011581509374082088, 0.023401040583848953, 0.026751073077321053, 0.003302320372313261, 0.00866737775504589, -0.02161141112446785, 0.024096915498375893, -0.019689884036779404, 0.030574768781661987, -0.016421586275100708, -0.02110631950199604, -0.04225265979766846, 0.00429175840690732, 0.04000987112522125, 0.03310367837548256, 0.01736578904092312, -0.04841567948460579, -0.0671224296092987, 0.10641451179981232, 0.0020042473915964365, -0.013143581338226795, 0.04871034249663353, 0.0011528809554874897, -0.053152360022068024, 0.04662331938743591, -0.044580161571502686, -0.029078016057610512, -0.037062741816043854, -0.0635572001338005, 0.0025419702287763357, -0.01762361451983452, -0.010681036859750748, -0.019900385290384293, -0.02569596841931343, -0.008168929256498814, 0.05162886530160904, -0.0036091962829232216, -0.05933212488889694, 0.032708581537008286, 0.017935220152139664, -0.034205470234155655, -0.07570233941078186, -0.028471169993281364, 0.016144506633281708, -0.07875007390975952, -0.05148613452911377, -0.006708240136504173, -0.05977698788046837, -0.039003886282444, -0.028913751244544983, -0.00961537566035986, 0.028115490451455116, 0.002897405531257391, -0.0612712986767292, 0.04303854703903198, -0.003834009636193514, 0.008569488301873207, 0.05064184591174126, 0.02054823935031891, -0.004872479941695929, -0.031430404633283615, 0.03820868581533432, -0.03020947054028511, 0.029574766755104065, 0.02833164855837822, 0.05550567805767059, -0.006936000194400549, -0.06697891652584076, 0.023034708574414253, -0.00795307569205761, -0.04847624525427818, 0.019279269501566887, 0.11304154247045517, -0.04983998090028763, -0.0011243660701438785, -0.015239045955240726, -0.062003374099731445, 0.03712311014533043, 0.05383410304784775, -0.027172692120075226, 0.04658155515789986, 0.003957640845328569, 0.0900789201259613, -0.058034319430589676, -0.005980957765132189, -0.053345032036304474, 0.016516590490937233, 0.039196714758872986, 0.0016051661223173141, 0.017517004162073135, -0.07188332825899124, 0.002587538678199053, 0.013525991700589657, 0.0006430771900340915, -0.0501566156744957, -0.0025392891839146614, -0.09801053255796432, -0.0029867549892514944, -0.01664482243359089, 0.05754225701093674, -0.019368642941117287, -0.05598091706633568, 0.0027238386683166027, 0.004229628946632147, 0.007931912317872047, 0.017267325893044472, -0.013232485391199589, -0.047578826546669006, 0.0037919029127806425, 0.03969200327992439, -0.02421448938548565, -0.0031202754471451044, -0.06275880336761475, 0.01356002688407898, -0.009779173880815506, -0.026527859270572662, 0.02132364548742771, -0.028394009917974472, 0.06475953012704849, 0.012386568821966648, 0.0064557804726064205, 0.016013719141483307, -0.034359000623226166, 0.017683783546090126, -0.01472311932593584, -0.03228389471769333, -0.0043838536366820335, 0.019279537722468376, -0.030447199940681458, -0.02182091772556305, 0.047625597566366196, 0.05481414869427681, 0.02455201745033264, 0.01082510408014059, 0.00809568539261818, -0.02944755181670189, -0.09374471008777618, -0.003169231116771698, 0.03064095973968506, -0.01442811917513609, 0.0017075961222872138, 0.006364433094859123, -0.04642628878355026, 0.018741650506854057, 0.017628559842705727, 0.008669986389577389, -0.03635001182556152, 0.014143412001430988, -0.0007956229383125901, -0.05073528364300728, 0.0003766718728002161, -0.006906089372932911, 0.04658007621765137, 0.006368137430399656, -0.016299424692988396, 0.03259064257144928, 0.05097755044698715, -0.019196869805455208, -0.040846653282642365, 0.026779886335134506, 0.012266592122614384, -0.01950194500386715, 0.028789209201931953, -0.05096316710114479, 0.013271335512399673, 0.010996943339705467, -0.02610654942691326, -0.02557666413486004, -0.01759011670947075, 0.08004096895456314, -0.02795318327844143, 0.02786964736878872, -0.04608786851167679, 0.012404542416334152, 0.009194489568471909, -0.045521900057792664, 0.010230711661279202, 0.01541304774582386, 0.041050463914871216, -0.061847567558288574, -0.03785014897584915, -0.01391130592674017, -0.050254516303539276, -0.0038074199110269547, -0.023168310523033142, -0.09196736663579941, 0.04837842658162117, 0.028413251042366028, -0.03467679023742676, 0.02246941439807415, -0.06433088332414627, 0.03143827244639397, 0.005547071807086468, 0.039833057671785355, -0.044729892164468765, -0.02388683147728443, -0.06094231829047203, -0.028787335380911827, 0.006252053659409285, -0.030013225972652435, 0.013532793149352074, -0.018325431272387505, -0.029686063528060913, -0.054037194699048996, -0.016804523766040802, 0.0006237043999135494, 0.03129541501402855, -0.04440872371196747, 0.006589347496628761, 0.055789098143577576, -0.061630427837371826, -0.06177477538585663, 0.02655779756605625, 0.04482429474592209, 0.04435499757528305, 0.013197096064686775, -0.01911764219403267, 0.002550742356106639, 0.02306954935193062, -0.03794505447149277, 0.020176565274596214, -0.045240797102451324, 0.030655238777399063, -0.010188812389969826, -0.022405492141842842, 0.015875522047281265, -0.056876372545957565, -0.011864886619150639, -0.019383206963539124, 0.01793355867266655, -0.00036245479714125395, 0.03808922320604324, -0.01168616209179163, -0.022723384201526642, 0.001295670517720282, -0.015793029218912125, 0.05766436085104942, 0.07390821725130081, -0.051296766847372055, 0.02198583073914051, 0.011756501160562038, 0.10153630375862122, 0.03622741252183914, -0.016445409506559372, -0.04291017726063728, -0.012848951853811741, -0.00036864561843685806, 0.03331045061349869, -0.036116473376750946, 0.030718980357050896, 0.0023329509422183037, 0.028258606791496277, 0.03850054368376732, -0.0373116135597229, -0.008141610771417618, 0.005035017617046833, 0.03431596979498863, -0.07429655641317368, 0.014416016638278961, 0.024794893339276314, 0.019906217232346535, -0.018220536410808563, -0.06461916863918304, 0.04052845388650894, 0.05766930803656578, -0.03348131850361824, 0.01856442727148533, 0.0006755239446647465, 0.0037824816536158323, -0.027533555403351784, -0.022323889657855034, 0.006855648010969162, 0.04473371058702469, 0.025950103998184204, 0.05866913124918938, -0.00714724138379097, 0.0027476355899125338, 0.05371314287185669, -0.02753414213657379, -0.03379166126251221, 0.018339399248361588, -0.00833304412662983, -0.012129911221563816, 0.014173847623169422, -0.05896017700433731, 0.005943223834037781, 0.003925258759409189, -0.003890091087669134, -0.01122577115893364, 0.04038266837596893, 0.009430984035134315, 0.01788187213242054, 0.03935481235384941, 0.02970387414097786, -0.011731917969882488, 0.038093987852334976, -0.028679974377155304, 0.01501376461237669, 0.03170497715473175, -0.04786814749240875, 0.006960128899663687, -0.03666030243039131, 0.034819915890693665, -0.004580910317599773, 0.02338932454586029, 0.03777242451906204, -0.00870294775813818, -0.025188907980918884, 0.02154441736638546, 0.0389227531850338, 0.000849096686579287, -0.004099353216588497, 0.01886935904622078, 0.02788773737847805, -0.014479845762252808, -0.008381136693060398, 0.04990024492144585, 0.05444266274571419, -0.007564927451312542, 0.0204110499471426, -0.02610894665122032, 0.005180012434720993, -0.03731019049882889, -0.006456619594246149, 0.027313919737935066, 0.011310052126646042, 0.01609084941446781, -0.04811297357082367, 0.028942054137587547, 0.027718376368284225, 0.06354965269565582, -0.05741631239652634, 0.011240776628255844, -0.005750262178480625, -0.05774596706032753, 0.0217150766402483, 0.015230693854391575, -0.02937794290482998, 0.14466305077075958, -0.017837729305028915, 0.030795754864811897, 0.053751204162836075, 0.011437101289629936, 0.02974863350391388, -0.033787284046411514, 0.05204185098409653, 0.030756449326872826, 0.05922413617372513, -0.014919293113052845, 0.007978924550116062, -0.023070890456438065, 0.04948679730296135, 0.010038746520876884, -0.01778120920062065, -0.023731941357254982, 0.02245822362601757, -0.0066388919949531555, -0.015734603628516197, 0.02963298372924328, -0.005491057876497507, -0.017792120575904846, 0.02722863107919693, 0.036119479686021805, -0.02400314249098301, -0.006991952657699585, -0.026473751291632652, 0.008689112029969692, -0.009048353880643845, -0.009731555357575417, 0.00523008918389678, -0.0616251677274704, 0.0029426212422549725, -0.049040473997592926, -0.012158566154539585, 0.0396948903799057, -0.006272326689213514, -0.04785912111401558, 0.03751339390873909, -0.011804101057350636, 0.018211109563708305, -0.03031066060066223, -0.01704547554254532, -0.04084270820021629, 0.0151680838316679, 0.03364752605557442, 0.04204786568880081, 0.025280751287937164, -0.002533861668780446, 0.020834460854530334, 0.028003180399537086, 0.03611890226602554, 0.02033129334449768, 0.009465723298490047, 0.010205618105828762, -0.004487752914428711, 0.0638529360294342, -0.009950517676770687, 0.04946855455636978, 0.031321991235017776, -0.004763892386108637, 0.013228371739387512, 0.02234121970832348, -0.02786456048488617, 0.002244379371404648, -0.026083309203386307, 0.016289228573441505, -0.047485653311014175, -0.06543203443288803, 0.006702464073896408, 0.023244159296154976, 0.00867046881467104, 0.010121730156242847, -0.011771796271204948, 0.02381332963705063, -0.008498642593622208, 0.05783819779753685, -0.006651669275015593, 0.011655615642666817, 0.021243125200271606, 0.024584418162703514, -0.04053515940904617, 0.03233286365866661, -0.037672847509384155, 0.050885796546936035, 0.014624092727899551, -0.00128175166901201, 0.022410716861486435, 0.03422617167234421, 0.008073832839727402, -0.03442312777042389, -0.08649221807718277, -0.027825307101011276, -0.013796545565128326, -0.05355629324913025, 0.025367720052599907, -0.013293161056935787, -0.033189330250024796, -0.02359904535114765, -0.00497386883944273, 0.022093510255217552, 0.02119353599846363, -0.004780074581503868, 0.05153168365359306, -0.014915065839886665, -0.006303463596850634, -0.05770641192793846, 0.05113832280039787, -0.000022931666535441764, 0.09497309476137161, -0.01116413064301014, 0.020037950947880745, 0.06694521754980087, 0.04232653230428696, 0.017668498679995537, 0.0040189651772379875, -0.008979473263025284, -0.018562505021691322, 0.022898612543940544, 0.010726937092840672, 0.017945948988199234, 0.0016086164396256208, -0.025533203035593033, 0.06079347804188728, -0.04377118498086929, 0.02044699713587761, 0.020066874101758003, 0.06987964361906052, 0.00831951666623354, -0.028506428003311157, -0.042541321367025375, 0.07131219655275345, 0.057723548263311386, 0.012981601990759373, 0.023136025294661522, -0.040985655039548874, -0.0047952416352927685, 0.04251693934202194, -0.017473788931965828, -0.024899708107113838, 0.07050438970327377, 0.01011721696704626, -0.00034964317455887794, -0.012354141101241112, 0.0024988066870719194, 0.0226302370429039, 0.04229998216032982, -0.024633003398776054, 0.007899681106209755, 0.017464932054281235, 0.011406432837247849, -0.007551964372396469, 0.03136475384235382, 0.030258744955062866, -0.04434984177350998, -0.019776679575443268, 0.024416977539658546, -0.015992717817425728, -0.06003010645508766, -0.048471417278051376, 0.040109261870384216, -0.019992172718048096, -0.002027638489380479, -0.04935475066304207, 0.0010967139387503266, 0.010205816477537155, 0.022102760151028633, -0.01371684018522501, 0.03084457851946354, -0.02816554345190525, 0.028494255617260933, -0.0002235418651252985, 0.0810617208480835, -0.027670379728078842, -0.03379403427243233, 0.028942935168743134, 0.005247466266155243, -0.032207224518060684, -0.0165597852319479, -0.005248342640697956, -0.006096025928854942, -0.0026107504963874817, -0.02071770653128624, 0.00339066912420094, -0.012076014652848244, 0.012912201695144176, 0.0462353453040123, 0.0221415925770998, -0.0186960119754076, -0.03890163078904152, 0.01805216632783413, -0.033454567193984985, -0.02923675626516342, 0.028722841292619705, 0.02781067043542862, -0.029332363978028297, 0.013985578902065754, -0.029425403103232384, -0.0079190693795681, 0.03359927982091904, 0.021425478160381317, -0.019419116899371147, -0.008087311871349812, -0.038507238030433655, -0.008123879320919514, -0.012804724276065826, 0.013960927724838257, 0.02243054285645485, 0.00745179271325469, -0.06771744787693024, -0.02056797221302986, 0.05019175633788109, -0.03877050057053566, 0.0038391388952732086, -0.06739795207977295, -0.009203717112541199, -0.006210544612258673, -0.09721072018146515, -0.051686063408851624, -0.056856997311115265, 0.006133244372904301, -0.002197276335209608, 0.010831360705196857, -0.010786705650389194, 0.04112374410033226, 0.03483247756958008, 0.015576165169477463, 0.027564026415348053, -0.012088410556316376, -0.017165973782539368, 0.00356883741915226, 0.01138736866414547, -0.00859181396663189, 0.004230711609125137, -0.02632785402238369, 0.018733661621809006, -0.003514308948069811, -0.001618800568394363, -0.00009483465692028403, 0.026442090049386024, 0.014578874222934246, -0.00023690811940468848, 0.01272493600845337, 0.022002143785357475, -0.02985985577106476, -0.04814371466636658, -0.04668954014778137, 0.01130374800413847, 0.044560495764017105, 0.028268495574593544, 0.0027621572371572256, 0.07632829248905182, -0.025679441168904305, -0.024952128529548645, -0.014622720889747143, 0.014052785001695156, 0.03721185401082039, 0.011267254129052162, 0.017396753653883934, 0.039659127593040466, 0.027834510430693626, -0.016201263293623924, -0.022332405671477318, -0.031121090054512024, 0.02646264247596264, 0.007367878220975399, -0.054870106279850006, -0.06939490884542465, 0.005371547769755125, 0.0174041036516428, -0.005686382297426462, -0.01706661283969879, 0.022451801225543022, 0.060746755450963974, -0.050750482827425, 0.03253675624728203, -0.007798804435878992, 0.04047968238592148, -0.01483933161944151, 0.032327186316251755, 0.05511419102549553, 0.055572520941495895, 0.01962926611304283, -0.05227762088179588, -0.02284102700650692, -0.01812797598540783, -0.007987490855157375, 0.020823270082473755, -0.0077708107419312, 0.031187579035758972, 0.041567061096429825, 0.019396759569644928, 0.05809802561998367, 0.04225103184580803, -0.013039124198257923, -0.022543348371982574, 0.030980994924902916, -0.0074741896241903305, 0.007943796925246716, 0.04381683096289635, 0.020546382293105125, 0.014625567011535168, 0.07604796439409256, -0.03806861490011215, 0.02297452837228775, -0.006251435726881027, 0.039838485419750214, 0.0026733207050710917, 0.0722266435623169, -0.02345743402838707, -0.01605798862874508, -0.04007088392972946, -0.057707250118255615, 0.01022671815007925, -0.012855522334575653, 0.0039788526482880116, -0.019252536818385124, 0.0006914915866218507, -0.00423509581014514, -0.025202399119734764, 0.010559962131083012, 0.03138972818851471, -0.022483669221401215, 0.028043881058692932, -0.00459884712472558, -0.024588577449321747, 0.02818397991359234, 0.0012340726098045707, -0.027323110029101372, 0.01066613756120205, 0.024367917329072952, -0.01628262922167778, 0.017591828480362892, -0.009036091156303883, 0.03591078892350197, 0.05893633887171745, -0.03398068621754646, 0.011571205221116543, 0.07389479875564575, 0.0315728485584259, -0.004247481469064951, -0.029441049322485924, -0.03775612264871597, 0.0708533525466919, -0.09290499240159988, -0.0225630272179842, -0.001289763255044818, -0.0004160603566560894, -0.026528846472501755 ]
Sous réserve de l'harmonisation prévue au deuxième alinéa du I de l'article 1503 du code général des impôts, la valeur locative des locaux de référence visés à l'article 324 J est déterminée en appliquant à leur surface pondérée totale, calculée conformément aux règles définies aux articles 324 L à 324 V , le tarif correspondant établi dans les conditions fixées à l'article 324 K .
Code général des impôts, annexe iii
324 W
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299385
1979-07-01 00:00:00
11e70440b74061dd9e02eb9eabe858939cf24a00082120d5d1738c99e5563842
[ -0.051419153809547424, -0.0019770339131355286, -0.00690460717305541, 0.08550702780485153, -0.06331101804971695, -0.055521611124277115, -0.05748754367232323, 0.017817769199609756, 0.047384653240442276, -0.10261211544275284, 0.04059310257434845, 0.025309963151812553, -0.05176815018057823, -0.029097842052578926, -0.037969522178173065, 0.024256402626633644, 0.13745202124118805, 0.04046741500496864, -0.000572731310967356, 0.035312507301568985, 0.031163806095719337, 0.042931538075208664, -0.04894273728132248, -0.021063262596726418, 0.029351966455578804, 0.0642414316534996, -0.030763892456889153, -0.0739341601729393, -0.059115391224622726, -0.05061229690909386, -0.020093971863389015, 0.027092857286334038, -0.0013561892556026578, 0.03055269829928875, 0.032022614032030106, -0.0289814081043005, 0.0308795478194952, -0.015354929491877556, -0.016455676406621933, 0.003820599289610982, 0.009289465844631195, 0.003119366243481636, 0.029243657365441322, -0.025144660845398903, 0.0016931507270783186, 0.03964053839445114, 0.0246259905397892, 0.05394544079899788, -0.005183816887438297, 0.01251579076051712, -0.02799050137400627, 0.010623693466186523, 0.05025172233581543, 0.043946728110313416, 0.030807677656412125, 0.08651807904243469, -0.056765057146549225, 0.039710257202386856, 0.1121123656630516, -0.037458814680576324, 0.022150784730911255, -0.0022453400306403637, -0.006134166847914457, 0.0054322704672813416, 0.06425793468952179, -0.027198415249586105, 0.03268556296825409, -0.02604927308857441, 0.14882107079029083, -0.017310122027993202, -0.018167994916439056, -0.013866078108549118, 0.04590970277786255, 0.018487444147467613, 0.018832748755812645, 0.030984675511717796, -0.031335338950157166, 0.008985307067632675, -0.0175160001963377, 0.04409703612327576, -0.008389129303395748, -0.03883788734674454, 0.042878035455942154, 0.006632304284721613, -0.0019136511255055666, -0.036702606827020645, 0.02228458970785141, -0.020496701821684837, -0.029107337817549706, 0.023440150544047356, -0.053907573223114014, 0.029432322829961777, -0.04070090875029564, -0.016587264835834503, 0.0190748143941164, 0.05641189590096474, -0.03236116096377373, -0.06363725662231445, 0.10516422241926193, 0.00010260105045745149, 0.022459007799625397, 0.036553915590047836, 0.0369596965610981, -0.05435733124613762, -0.001939839101396501, 0.07294207066297531, 0.035096678882837296, -0.025213440880179405, -0.03153129667043686, 0.026944343000650406, -0.07505907118320465, 0.030130939558148384, -0.008066573180258274, -0.06837460398674011, -0.039813049137592316, 0.05556192249059677, 0.046611491590738297, -0.01494563277810812, 0.05172848701477051, -0.04601454362273216, -0.04059881716966629, -0.04229703173041344, 0.015208054333925247, 0.02115238830447197, -0.11581266671419144, -0.0312609039247036, 0.007303512189537287, -0.08316349238157272, -0.002306593582034111, 0.011352102272212505, 0.016301864758133888, 0.05068863928318024, 0.05185246840119362, -0.03722535818815231, 0.015786221250891685, 0.04644453153014183, -0.04177101328969002, 0.03067665919661522, -0.01844366267323494, -0.0436137318611145, -0.05680476874113083, 0.04989878833293915, -0.030186638236045837, 0.01574793830513954, 0.01807483099400997, 0.06513192504644394, -0.0011187510099262, -0.05064721778035164, -0.01603766903281212, -0.0034405537880957127, -0.040380362421274185, 0.023760732263326645, 0.06472571194171906, -0.020609421655535698, 0.006185611244291067, -0.039878152310848236, -0.09307724982500076, 0.053274329751729965, 0.05715077370405197, -0.02187407575547695, 0.02344510518014431, 0.029705461114645004, -0.008281450718641281, -0.024024860933423042, -0.006801481358706951, -0.03762008994817734, 0.004575987346470356, -0.0060501438565552235, 0.014255107380449772, 0.0233200304210186, -0.08518005907535553, 0.03230638429522514, 0.018678253516554832, 0.007755229715257883, -0.01472572609782219, -0.04539122059941292, -0.040442030876874924, 0.00035792170092463493, -0.020398402586579323, 0.07055363059043884, -0.038188636302948, -0.056294508278369904, -0.06790901720523834, 0.010383347980678082, 0.04222964122891426, 0.07278139144182205, -0.034740790724754333, 0.004945738241076469, -0.007604710292071104, 0.010774413123726845, -0.02549181692302227, 0.005885130260139704, -0.07426849007606506, 0.03162790834903717, 0.038687799125909805, -0.04965163767337799, 0.022628022357821465, 0.025517664849758148, 0.003977242391556501, 0.013261974789202213, -0.0002242990885861218, -0.008771027438342571, -0.016607120633125305, 0.020606549456715584, 0.013213933445513248, -0.011729012243449688, 0.014335370622575283, 0.0691935196518898, -0.054520316421985626, -0.06357502192258835, 0.036333441734313965, 0.05320369452238083, 0.016332553699612617, 0.0036519018467515707, 0.0054842401295900345, -0.032824546098709106, -0.04090513288974762, -0.008543143980205059, 0.005685354117304087, -0.03123300150036812, -0.014243281446397305, -0.03341494873166084, -0.0037529717665165663, -0.03975939005613327, -0.014816615730524063, 0.04756864160299301, -0.02620765008032322, 0.017615659162402153, 0.021778205409646034, -0.03940800577402115, -0.019199082627892494, 0.010966721922159195, 0.005730536300688982, 0.041485439985990524, 0.009751959703862667, -0.012978830374777317, 0.04289020225405693, 0.012036441825330257, 0.03978641331195831, -0.015416390262544155, 0.03879489749670029, -0.00003774645665544085, 0.06576602905988693, -0.03664444759488106, 0.061893098056316376, -0.05332878232002258, -0.045938022434711456, 0.021700508892536163, -0.03700939565896988, 0.09461958706378937, -0.006756966467946768, 0.017749525606632233, -0.015822358429431915, -0.021665161475539207, -0.05061766877770424, -0.041038285940885544, 0.024826698005199432, 0.007710260804742575, 0.04011128470301628, -0.023146575316786766, -0.08571149408817291, -0.011673659086227417, 0.013657834380865097, -0.031771913170814514, -0.0027506318874657154, -0.09608958661556244, 0.03882279247045517, 0.034279704093933105, -0.013934998773038387, -0.0003023307945113629, -0.05586383491754532, 0.07506053149700165, 0.051128361374139786, 0.07505790144205093, 0.035661883652210236, 0.013440526090562344, -0.05431722104549408, 0.004758320748806, 0.02706977166235447, 0.01734105870127678, 0.02883763797581196, -0.036184340715408325, -0.010702555999159813, -0.040764812380075455, -0.005370921455323696, -0.018437325954437256, -0.005171378143131733, -0.010470017790794373, -0.009139866568148136, 0.04128263145685196, 0.0047678411938250065, -0.008330595679581165, -0.05175390839576721, 0.00888409186154604, 0.05490569397807121, 0.000019231043552281335, -0.03458881378173828, 0.017509927973151207, 0.03423184156417847, -0.019589731469750404, -0.04988624155521393, -0.03226131945848465, -0.006934578064829111, -0.06900634616613388, -0.0032432160805910826, -0.03650185838341713, -0.03532802313566208, -0.046800676733255386, -0.030693333595991135, 0.022432966157794, -0.047187402844429016, -0.0037581846117973328, -0.040655091404914856, -0.01451814640313387, 0.01917979121208191, 0.007524997461587191, -0.005934647750109434, 0.08256066590547562, -0.014415026642382145, -0.004391767550259829, -0.014868386089801788, 0.08577108383178711, -0.01762326993048191, 0.009855039417743683, -0.0443682037293911, -0.023137271404266357, 0.034085940569639206, 0.021451761946082115, -0.026673097163438797, 0.02752680517733097, -0.0015742629766464233, 0.03367941826581955, 0.034493669867515564, -0.038102272897958755, -0.004396582022309303, -0.016006622463464737, 0.053779225796461105, -0.006815379019826651, 0.009018433280289173, 0.03797805681824684, 0.04713897034525871, -0.03026605397462845, -0.06640096008777618, 0.05372849106788635, 0.0419171042740345, 0.015620402991771698, 0.048159752041101456, 0.013479973189532757, -0.0021788813173770905, 0.0010553512256592512, 0.03801649063825607, -0.010239164344966412, 0.01879209280014038, 0.05859474092721939, 0.05934402346611023, -0.01911739446222782, -0.02579733356833458, 0.06908886879682541, -0.03782344236969948, 0.008579728193581104, -0.007234634831547737, -0.03205345571041107, 0.007257796823978424, 0.017825668677687645, -0.006768329534679651, -0.022270867601037025, -0.00424511544406414, -0.014273403212428093, 0.029423631727695465, 0.03539939597249031, -0.002627098932862282, 0.0069383722729980946, 0.04744885116815567, 0.05044965073466301, -0.003876444883644581, -0.052533313632011414, 0.009425343945622444, 0.0011911899782717228, -0.016466980800032616, -0.009601195342838764, 0.007726880721747875, -0.02466079220175743, 0.013154138810932636, 0.029834534972906113, 0.008016309700906277, 0.04543942213058472, -0.011237261816859245, -0.01846059039235115, 0.006536990869790316, 0.003158220089972019, 0.009950530715286732, -0.02757612057030201, -0.03545107692480087, 0.020488237962126732, 0.0458063930273056, 0.0238757636398077, 0.01079826895147562, 0.02016700617969036, 0.007372688967734575, 0.05069569870829582, -0.011139468289911747, 0.046036798506975174, 0.040495019406080246, 0.025113798677921295, 0.041602663695812225, 0.0331038199365139, 0.0020669088698923588, -0.07226462662220001, 0.04264916852116585, 0.0015352548798546195, 0.07104779779911041, 0.03491225093603134, -0.016476722434163094, -0.02511487901210785, -0.0036633575800806284, 0.004434665199369192, 0.017898811027407646, 0.011985602788627148, 0.14476582407951355, -0.03299799561500549, 0.04262896254658699, 0.012529939413070679, -0.006374665070325136, -0.027508411556482315, -0.010613664984703064, 0.045175086706876755, 0.0515812449157238, 0.04522387683391571, 0.02643335424363613, -0.0217602401971817, -0.052665580064058304, 0.0521014928817749, -0.035164885222911835, -0.03138946369290352, -0.004637865349650383, -0.010348772630095482, -0.004402189049869776, -0.037783727049827576, 0.016456717625260353, -0.024206217378377914, -0.08057120442390442, 0.045273859053850174, 0.015468603931367397, -0.06271269172430038, -0.06344281136989594, -0.012837106361985207, -0.03185641020536423, -0.016901861876249313, 0.011010819114744663, -0.010982479900121689, -0.07533595710992813, -0.04684649035334587, -0.06149140000343323, -0.05120271071791649, 0.06639305502176285, 0.004607533570379019, -0.02386023849248886, -0.024014856666326523, 0.020640885457396507, -0.008591408841311932, -0.011334630660712719, 0.032884031534194946, 0.004471551161259413, 0.009883491322398186, 0.02103506587445736, 0.005627824459224939, 0.002656338270753622, -0.013245717622339725, 0.028142912313342094, 0.0005641654133796692, -0.004824454430490732, 0.025162942707538605, 0.015429891645908356, -0.03396591916680336, 0.002911372110247612, 0.03306443989276886, -0.01888970658183098, 0.06734805554151535, -0.0063739949837327, 0.03101460449397564, 0.046390097588300705, 0.04029170051217079, 0.026982318609952927, 0.010068356059491634, -0.003274430986493826, 0.004857703577727079, -0.02184521034359932, -0.046092383563518524, 0.03263444826006889, 0.04782276228070259, -0.001097330590710044, 0.032815903425216675, -0.006881351117044687, 0.04243750125169754, -0.011277814395725727, 0.04977155849337578, 0.03929072618484497, -0.04881211742758751, 0.018368873745203018, -0.023763133212924004, -0.028622180223464966, -0.0337163582444191, -0.06573867797851562, 0.0595613569021225, 0.02041633054614067, 0.039058420807123184, 0.04390849173069, 0.023713039234280586, -0.02673945389688015, -0.01143918838351965, -0.05727219581604004, 0.017504818737506866, -0.0032539386302232742, -0.04823918640613556, -0.000020698271328001283, -0.014617163687944412, 0.024596069008111954, -0.0075658587738871574, -0.01960168406367302, 0.036826375871896744, 0.037830062210559845, -0.030571896582841873, 0.028451835736632347, 0.0014273084234446287, -0.0016000366304069757, -0.07881338149309158, 0.052728697657585144, 0.005393926985561848, 0.06310177594423294, 0.027411682531237602, -0.033867280930280685, 0.05245516076683998, 0.02619394101202488, 0.029576240107417107, -0.019590573385357857, 0.0022832455579191446, 0.042678773403167725, 0.03147105500102043, -0.00108707370236516, 0.07643025368452072, 0.03139762952923775, 0.0043713185004889965, -0.00806050281971693, -0.04901480674743652, 0.030922433361411095, 0.010723642073571682, 0.01154046505689621, 0.007653737440705299, -0.048052262514829636, -0.02354387380182743, 0.024129560217261314, 0.03796248883008957, 0.001272001420147717, 0.00035553405177779496, 0.016952617093920708, 0.0014080951223149896, 0.045916177332401276, -0.013057591393589973, -0.00946802832186222, -0.026612361893057823, -0.019158806651830673, -0.021076975390315056, 0.0006382408901117742, -0.023967429995536804, 0.03200678527355194, 0.011672094464302063, -0.03570728749036789, 0.01186305657029152, 0.054827433079481125, -0.0006802166462875903, -0.037317533046007156, 0.00007863513746997342, 0.03031172603368759, -0.027739325538277626, -0.0450797975063324, -0.0013136412017047405, -0.003652858082205057, -0.06567126512527466, -0.03068920411169529, 0.009819363243877888, -0.012724023312330246, -0.022011954337358475, -0.01482382696121931, 0.012321734800934792, -0.049050334841012955, -0.007833401672542095, -0.011239768005907536, 0.033877722918987274, -0.02472151815891266, -0.0025474538560956717, 0.024079956114292145, 0.026517758145928383, -0.011232585646212101, -0.038078341633081436, 0.036765120923519135, 0.047675009816884995, 0.036084629595279694, 0.004722536541521549, 0.03229094669222832, -0.022455908358097076, 0.02857348881661892, -0.025290774181485176, 0.019074205309152603, -0.006796065252274275, 0.007633988279849291, 0.03465534746646881, 0.031089115887880325, 0.024849051609635353, -0.032470475882291794, 0.014040607959032059, -0.019515758380293846, -0.0044978102669119835, 0.019078483805060387, 0.032126810401678085, -0.04641038551926613, 0.011413822881877422, -0.0002796186017803848, -0.018836824223399162, 0.044053155928850174, 0.011282234452664852, -0.0455586239695549, 0.016821105033159256, 0.007737479638308287, 0.008324751630425453, -0.003109697485342622, 0.0016389151569455862, 0.012595477513968945, -0.044936854392290115, -0.0401594378054142, -0.020602190867066383, -0.013701681047677994, -0.09210807085037231, -0.01904025487601757, -0.06542513519525528, -0.021248584613204002, -0.0445069745182991, -0.061625853180885315, -0.03483389690518379, -0.062406569719314575, -0.04668327793478966, -0.03305872529745102, -0.011399207636713982, -0.04101783037185669, 0.03500492870807648, 0.06404697149991989, 0.012018732726573944, 0.038747768849134445, -0.030108869075775146, -0.003655953099951148, 0.023314660415053368, 0.020362982526421547, 0.02812870778143406, 0.022013703361153603, 0.025311850011348724, -0.005620880983769894, -0.0038692220114171505, 0.016695993021130562, -0.023426901549100876, 0.00014312408166006207, 0.03824084997177124, -0.009218729101121426, -0.02360476180911064, 0.043676819652318954, -0.02412267029285431, -0.049988582730293274, -0.02939443103969097, 0.006581498309969902, 0.01775992102921009, -0.013663826510310173, 0.005689828656613827, 0.06325497478246689, -0.00771558191627264, 0.01672341674566269, -0.044324565678834915, 0.036060649901628494, 0.03646227344870567, 0.0009156016749329865, 0.019560681656003, -0.012656420469284058, 0.007642015349119902, -0.018045300617814064, -0.02395983599126339, -0.028556711971759796, 0.04729199782013893, -0.04451578110456467, -0.037811581045389175, 0.00008082117710728198, 0.036264728754758835, -0.003873261855915189, -0.0077384538017213345, -0.0021668742410838604, 0.03163834661245346, -0.008079743012785912, 0.013710236176848412, 0.025244934484362602, 0.012910779565572739, 0.03633347898721695, 0.027056260034441948, 0.006593301426619291, 0.02720382995903492, 0.021003933623433113, -0.02580229379236698, -0.007226839661598206, -0.006027195602655411, -0.013317231088876724, 0.005651285406202078, 0.01906820945441723, 0.008673037402331829, 0.018226712942123413, 0.04009530693292618, 0.01182564627379179, 0.042733389884233475, 0.06164472922682762, 0.04376573488116264, -0.022333161905407906, 0.002795005217194557, 0.012464934960007668, -0.005134145263582468, -0.024513568729162216, 0.006787351798266172, -0.026191383600234985, -0.06159524992108345, -0.0041464283131062984, 0.013317015022039413, -0.03004050999879837, -0.035557106137275696, 0.04665727913379669, 0.05187695473432541, 0.013086927123367786, -0.04776885733008385, -0.05683685094118118, 0.03174395486712456, 0.0014884240226820111, -0.00794630590826273, 0.019131479784846306, 0.026119153946638107, 0.01437688060104847, -0.0450158454477787, -0.033984988927841187, -0.01934235543012619, 0.04073113575577736, -0.02857985906302929, 0.06684194505214691, 0.015453711152076721, 0.013744565658271313, 0.01991339400410652, -0.01568080671131611, 0.0018907272024080157, -0.0601603165268898, -0.004387248773127794, -0.05376982316374779, 0.017550325021147728, 0.00019154095207341015, -0.005757385864853859, -0.013513157144188881, -0.02452014945447445, -0.00983408559113741, 0.05692199245095253, -0.013550310395658016, -0.01308580581098795, -0.017716802656650543, -0.0427413135766983, 0.07625781744718552, -0.04700101539492607, -0.025982018560171127, -0.015694379806518555, 0.0036120491567999125, -0.02858119271695614 ]
I. - En vue de leur évaluation, les locaux d'habitation autres que les locaux de référence sont classés par comparaison avec les locaux de référence représentatifs des diverses catégories existantes. II. - La valeur locative cadastrale assignée aux locaux classés dans une même catégorie est déterminée, en respectant l'égalité proportionnelle des évaluations, par comparaison avec la valeur locative du local ou des locaux choisis pour représenter ladite catégorie.
Code général des impôts, annexe iii
324 X
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128028
2018-06-30 00:00:00
d10e6c7c6b8ac73ef4aaad0861a764439b412189e53c6e747bf3c252f519f77f
[ -0.11982708424329758, -0.015084551647305489, 0.00751472357660532, 0.07948466390371323, -0.04143210127949715, -0.0175331998616457, -0.009143578819930553, 0.0498230904340744, 0.09777233004570007, -0.025621844455599785, -0.005627709906548262, -0.029199620708823204, -0.059996310621500015, -0.02106158621609211, -0.03565099835395813, 0.007562148384749889, 0.11175139248371124, 0.01375795342028141, -0.02237768843770027, 0.03451923653483391, 0.0633343979716301, 0.011888926848769188, 0.035989828407764435, -0.005803969688713551, 0.008822847157716751, 0.07703037559986115, 0.019701136276125908, -0.08878277242183685, -0.01902894861996174, -0.001560474862344563, 0.0027707084082067013, 0.025700893253087997, -0.009216812439262867, 0.048317406326532364, 0.03659890219569206, -0.014176382683217525, 0.012564652599394321, -0.005469975993037224, -0.044820208102464676, -0.013459575362503529, -0.017370259389281273, 0.049382284283638, 0.04290849342942238, 0.015738636255264282, 0.0172969289124012, 0.004063566215336323, -0.023273874074220657, 0.031233390793204308, -0.060410480946302414, 0.05482659488916397, -0.04505585506558418, 0.010654079727828503, 0.030677741393446922, 0.022133104503154755, 0.0411650687456131, 0.06325387954711914, -0.06309306621551514, 0.04761916771531105, 0.1073819249868393, 0.01246069185435772, 0.034953612834215164, -0.002766318852081895, -0.0251577440649271, -0.02713635005056858, 0.07384850829839706, -0.01177782379090786, 0.028892988339066505, -0.0008922197157517076, 0.1238192692399025, -0.012727274559438229, -0.0042548226192593575, 0.01843126118183136, 0.07143978774547577, 0.027732592076063156, 0.02685527130961418, 0.039816416800022125, -0.008939261548221111, 0.025871597230434418, -0.07957658171653748, -0.010425257496535778, -0.026646288111805916, -0.03163229301571846, 0.03462793678045273, 0.008698146790266037, -0.020733846351504326, -0.02740970440208912, -0.05602267384529114, -0.044368382543325424, -0.03738441318273544, 0.028474312275648117, -0.05620964989066124, 0.004703746642917395, -0.0244708564132452, 0.013986256904900074, -0.03418726101517677, -0.010085206478834152, -0.031146425753831863, -0.006036794278770685, 0.06625784188508987, -0.012763152830302715, -0.019738085567951202, 0.020736129954457283, -0.03601182997226715, -0.02010716125369072, 0.003173756878823042, 0.015323496423661709, 0.01828335039317608, 0.016973547637462616, -0.04646817222237587, 0.012588167563080788, -0.0731181725859642, -0.035378873348236084, -0.03288134187459946, 0.007797119207680225, -0.022049738094210625, 0.056386396288871765, 0.0012029666686430573, -0.09645688533782959, 0.034013401716947556, 0.00011542830179678276, 0.0071123153902590275, -0.03335388004779816, 0.00425290409475565, 0.04187679663300514, -0.102850042283535, -0.012142977677285671, -0.05848410353064537, -0.005076888483017683, -0.0118953762575984, 0.0015060844598338008, 0.08408260345458984, 0.03250553831458092, 0.034704577177762985, -0.09371185302734375, 0.0034520579501986504, 0.05624091625213623, 0.05792216956615448, 0.012919897213578224, -0.029405487701296806, -0.014225979335606098, -0.005092178005725145, 0.041757628321647644, -0.01958022452890873, -0.01120772399008274, 0.04770423844456673, 0.05459463223814964, 0.015865029767155647, -0.08523204177618027, 0.021201811730861664, 0.04079010337591171, -0.023531725630164146, 0.0008828333811834455, 0.09045730531215668, -0.024954592809081078, 0.018831169232726097, -0.010666015557944775, -0.07194091379642487, 0.056191377341747284, 0.033334895968437195, -0.03682442754507065, 0.015905842185020447, 0.003946004435420036, 0.025131838396191597, 0.03793088346719742, -0.0076092141680419445, -0.030670203268527985, 0.008860562928020954, -0.01004783995449543, -0.015159153379499912, 0.027716677635908127, -0.028669198974967003, 0.00699901906773448, 0.010324107483029366, 0.003167356364428997, -0.015799980610609055, -0.05620560422539711, 0.013047032058238983, -0.04209015890955925, 0.005102826748043299, 0.09835778921842575, 0.03743933513760567, -0.06162172928452492, -0.026922188699245453, -0.03079219162464142, 0.07468732446432114, 0.0818844586610794, -0.000775713415350765, -0.03227313235402107, -0.011451248079538345, 0.018714046105742455, -0.015769999474287033, -0.009222973138093948, -0.08750405162572861, 0.021584441885352135, 0.07734783738851547, 0.009259105660021305, 0.00010885953815886751, 0.05728834867477417, 0.025578167289495468, 0.04637669026851654, 0.030074069276452065, 0.015517689287662506, 0.04085146635770798, 0.016578400507569313, -0.018072228878736496, 0.02234748937189579, -0.021201252937316895, -0.006810596212744713, -0.06935768574476242, -0.0028595654293894768, -0.017481813207268715, 0.018298061564564705, -0.010715587995946407, 0.010672677308321, -0.022255660966038704, -0.012669342570006847, -0.06707629561424255, -0.018999097868800163, 0.017167288810014725, -0.04111950471997261, -0.03311268985271454, 0.04136600345373154, 0.00021027211914770305, -0.01699863374233246, 0.008583956398069859, 0.043943170458078384, -0.009251315146684647, 0.049344778060913086, 0.03539488464593887, -0.060387372970581055, -0.0034382324665784836, -0.06173759326338768, 0.003851379035040736, -0.015288438647985458, 0.0025123085360974073, -0.05135462060570717, 0.05058186128735542, 0.0473024845123291, 0.010179739445447922, -0.011330245062708855, 0.03481227904558182, 0.0002593263634480536, 0.0436968058347702, -0.028433069586753845, 0.0989765003323555, -0.0693092793226242, -0.029294898733496666, -0.01964651793241501, -0.04334389418363571, 0.08355647325515747, -0.030692173168063164, 0.017696261405944824, 0.006492587272077799, 0.021431814879179, -0.053563766181468964, -0.055346086621284485, -0.0010197707451879978, 0.03209400922060013, 0.033788517117500305, -0.03183839097619057, -0.016839969903230667, -0.010821466334164143, -0.01099829375743866, -0.015367536805570126, 0.004460195079445839, -0.12134495377540588, 0.020880643278360367, -0.030277898535132408, -0.006692469585686922, 0.018064767122268677, -0.03923298418521881, 0.009842590428888798, -0.00233372300863266, 0.02409971132874489, 0.043027110397815704, 0.008251221850514412, -0.0018929265206679702, -0.037579793483018875, -0.02280903235077858, 0.0025511677376925945, 0.04370652511715889, -0.010628356598317623, -0.03015313483774662, -0.014856240712106228, -0.016346771270036697, -0.02033555880188942, -0.0040494478307664394, 0.026273930445313454, -0.001724831061437726, 0.03729666769504547, 0.027957752346992493, -0.05616134777665138, -0.03762473165988922, 0.06685906648635864, 0.001922952476888895, 0.04388247802853584, -0.032200124114751816, 0.015522069297730923, 0.017840800806879997, -0.015435627661645412, -0.05301215127110481, -0.022062933072447777, 0.025021301582455635, -0.01149383932352066, -0.05234230309724808, 0.005284483544528484, -0.0028602711390703917, -0.05337422713637352, -0.03472638502717018, 0.029714003205299377, -0.023424997925758362, 0.030598364770412445, -0.0018366235308349133, -0.030773229897022247, 0.020630313083529472, -0.002170062158256769, 0.02932666428387165, 0.025698808953166008, -0.04699710011482239, -0.038421936333179474, -0.01861843839287758, 0.06423851102590561, 0.02000439539551735, 0.036261096596717834, -0.005057912319898605, -0.025824956595897675, -0.0005257415468804538, 0.02134373039007187, -0.044499531388282776, 0.01345990039408207, -0.0039529153145849705, 0.02281857654452324, 0.019292965531349182, -0.022423790767788887, 0.0017878847429528832, -0.013834957033395767, 0.04075878486037254, 0.0278469230979681, 0.04367867857217789, 0.025166284292936325, 0.051313191652297974, -0.04807671904563904, -0.06131567433476448, 0.07443983107805252, 0.07647857815027237, -0.0059654260985553265, 0.03612849861383438, 0.02394806779921055, -0.011096098460257053, 0.0018254322931170464, -0.004958971869200468, -0.021660447120666504, 0.012218174524605274, 0.013285626657307148, 0.050394456833601, -0.049522027373313904, 0.0027878829278051853, 0.0776737630367279, -0.050869170576334, -0.003667790675535798, -0.01825578883290291, -0.04087496176362038, 0.000621424987912178, 0.019033227115869522, -0.03814740106463432, 0.009886378422379494, -0.017192186787724495, 0.024178247898817062, 0.008556156419217587, 0.021474231034517288, -0.04862698167562485, 0.009779890067875385, 0.055163342505693436, 0.04871111363172531, 0.021356599405407906, -0.0034192600287497044, 0.019364379346370697, 0.04459695890545845, 0.027491748332977295, 0.030464233830571175, 0.012394236400723457, -0.015282097272574902, 0.03684478998184204, 0.024605287238955498, 0.011429466307163239, 0.03528537228703499, 0.0068839965388178825, 0.053458455950021744, 0.021506408229470253, -0.019504832103848457, -0.0178153645247221, -0.019200382754206657, -0.0068925595842301846, 0.031617164611816406, -0.038166411221027374, 0.006432024296373129, 0.04399348795413971, 0.046481817960739136, -0.008267940022051334, 0.008431823924183846, -0.03710528090596199, 0.04310532286763191, 0.05344647169113159, 0.006310314871370792, 0.03196268528699875, 0.039658091962337494, -0.027719441801309586, -0.07678623497486115, -0.0051212674006819725, 0.037035148590803146, 0.0634332075715065, 0.0456208810210228, 0.012220735661685467, -0.04501497372984886, -0.00005916229565627873, 0.00586268724873662, 0.02294095605611801, -0.02903648652136326, 0.14246290922164917, -0.03133907914161682, 0.03154076635837555, -0.039062511175870895, -0.008239398710429668, -0.008157032541930676, -0.01720820926129818, 0.024325314909219742, 0.04178082197904587, 0.009642564691603184, -0.043455418199300766, -0.030727732926607132, -0.04438342526555061, -0.011829833500087261, -0.026748748496174812, -0.031057264655828476, -0.06547427922487259, -0.027852097526192665, -0.041984327137470245, 0.002580828731879592, 0.02034388668835163, 0.022449666634202003, -0.0734238401055336, 0.03345385566353798, 0.02499316819012165, -0.05069341883063316, -0.025527382269501686, -0.0455973818898201, 0.014309326186776161, 0.0018542533507570624, 0.007680889219045639, 0.06457508355379105, -0.02751283347606659, -0.017088092863559723, -0.021670639514923096, -0.00015354985953308642, 0.01970721408724785, -0.06780436635017395, -0.016462266445159912, -0.0031972210854291916, -0.00797082856297493, 0.008207962848246098, -0.04842299222946167, -0.016499975696206093, 0.02747165597975254, -0.017172561958432198, -0.016120269894599915, -0.004413356073200703, 0.002967251231893897, -0.016531817615032196, -0.044193167239427567, -0.024081993848085403, 0.04113295301795006, 0.025080377236008644, 0.008327164687216282, -0.010755862109363079, 0.034328605979681015, 0.02352975681424141, -0.00932635460048914, 0.0022751083597540855, -0.013919726945459843, 0.01423631701618433, 0.01732880063354969, 0.02958979271352291, -0.0212449561804533, -0.0015277526108548045, -0.018770575523376465, 0.02363451011478901, -0.048622168600559235, -0.04705829918384552, 0.0739976167678833, 0.01730087772011757, -0.012385480105876923, 0.0054864585399627686, -0.01371402945369482, 0.06413386017084122, 0.018240565434098244, -0.0002147096674889326, 0.019461719319224358, -0.017847247421741486, 0.013798613101243973, 0.03685436025261879, -0.018013443797826767, 0.020691655576229095, -0.0495988130569458, 0.03909207880496979, -0.002852085744962096, 0.027939964085817337, 0.0953747108578682, 0.05188419669866562, 0.016010602936148643, 0.025855306535959244, -0.05871012434363365, -0.005268120672553778, -0.035515010356903076, -0.06780566275119781, 0.027739152312278748, 0.011483925394713879, 0.04717298969626427, 0.0020326506346464157, -0.002379682846367359, -0.000041904571844497696, 0.009081518277525902, 0.013453704304993153, -0.012639346532523632, 0.0362296998500824, -0.005093430634588003, -0.047469597309827805, 0.02628268115222454, 0.02172769419848919, 0.011331464163959026, -0.005993095692247152, -0.025871150195598602, 0.011831408366560936, 0.02584412321448326, -0.007028327323496342, 0.02893373928964138, -0.0030865182634443045, 0.05354686826467514, 0.0596122145652771, -0.008133050985634327, 0.052991386502981186, -0.0036528664641082287, -0.003003534162417054, -0.02647491544485092, -0.06503050029277802, 0.04234810173511505, -0.020888926461338997, 0.028406115248799324, -0.031744059175252914, -0.03628619760274887, -0.032384954392910004, -0.0035947728902101517, 0.04210195690393448, 0.016300268471240997, -0.05405830964446068, 0.011881253682076931, 0.0008737016469240189, 0.020428230985999107, -0.03310220688581467, 0.006822261959314346, -0.0356934480369091, -0.038087859749794006, 0.014523246325552464, -0.026976976543664932, -0.017969291657209396, 0.023908555507659912, 0.06486392766237259, -0.00937148928642273, 0.044975630939006805, 0.008033938705921173, 0.0010088578565046191, -0.0232902392745018, 0.04453905671834946, 0.010157366283237934, -0.027288375422358513, -0.041825149208307266, 0.010704290121793747, -0.003912852145731449, -0.031889405101537704, -0.031729117035865784, -0.04964257404208183, -0.046456869691610336, -0.07268664985895157, -0.048842448741197586, 0.048587627708911896, -0.06965745240449905, 0.009575637988746166, -0.04150078445672989, 0.056982289999723434, -0.015720315277576447, -0.03260628506541252, -0.02351362630724907, 0.01595955342054367, 0.01613033376634121, 0.020827721804380417, 0.011698058806359768, 0.010715942829847336, 0.03293619304895401, 0.020626293495297432, 0.02786284312605858, -0.04467397928237915, -0.002598736435174942, -0.02827879786491394, -0.0014399364590644836, 0.017583245411515236, 0.02655879780650139, 0.06002919748425484, -0.0053559220395982265, 0.006162971258163452, -0.01938866637647152, 0.01650700718164444, -0.012158655561506748, -0.03825535625219345, 0.011071236804127693, 0.0011662754695862532, -0.06077590584754944, 0.024869726970791817, -0.0014103258727118373, -0.07515206933021545, 0.03380526229739189, -0.0023096122313290834, -0.032661885023117065, 0.015879876911640167, 0.04475214704871178, -0.008032442070543766, -0.06855875253677368, -0.015122652053833008, -0.000972520443610847, -0.01818101294338703, -0.09540174156427383, -0.02962074987590313, -0.05154067277908325, -0.01647006906569004, -0.009889555163681507, -0.03656681254506111, -0.05677953362464905, -0.037734001874923706, -0.058201272040605545, -0.04522615671157837, -0.05760369449853897, 0.01644294522702694, -0.008449207991361618, -0.019006645306944847, -0.0008645891794003546, 0.03860831260681152, 0.030105965211987495, 0.00723041407763958, 0.034076932817697525, 0.009402495808899403, -0.013064289465546608, 0.017445063218474388, 0.010093272663652897, 0.03194637596607208, 0.009091821499168873, 0.007108861580491066, 0.004806343000382185, -0.046954236924648285, -0.015674540773034096, -0.00388034014031291, 0.00566645385697484, 0.06289665400981903, 0.011087886989116669, -0.016202282160520554, 0.0783015713095665, -0.05935600399971008, -0.041389305144548416, 0.031187089160084724, 0.02741142548620701, 0.05295911431312561, -0.01910550333559513, 0.036545827984809875, 0.01660838909447193, 0.02094937115907669, 0.04196762293577194, -0.024198096245527267, 0.020009219646453857, -0.013744797557592392, -0.023944471031427383, 0.017531219869852066, -0.012819160707294941, 0.07160161435604095, 0.008363748900592327, 0.001802168320864439, -0.008143143728375435, 0.004993392154574394, -0.04715975001454353, -0.02291661687195301, -0.001377636450342834, 0.009607356041669846, 0.018930023536086082, 0.007163860835134983, 0.015805507078766823, 0.03023659996688366, -0.015186875127255917, -0.011820092797279358, 0.006075455341488123, -0.007179927546530962, 0.03707904741168022, 0.03587694093585014, 0.010233856737613678, 0.013401463627815247, -0.0024620606563985348, -0.0005276781739667058, -0.009011475369334221, 0.021018290892243385, -0.008389248512685299, 0.014090926386415958, -0.004373624455183744, 0.02601076476275921, 0.03524276241660118, 0.02526194602251053, 0.04167564958333969, 0.0803428441286087, 0.05515548959374428, -0.0037853007670491934, -0.03615348041057587, 0.006323575042188168, -0.0350039079785347, -0.019968437030911446, -0.021527353674173355, 0.006914817728102207, 0.011576485820114613, 0.05071845278143883, 0.014419088140130043, 0.01011755783110857, -0.05935056507587433, -0.009031650610268116, 0.007622590754181147, 0.06491056829690933, -0.02057677134871483, -0.012930842116475105, 0.014023728668689728, -0.0021723401732742786, 0.038673050701618195, 0.020082250237464905, 0.007549922913312912, -0.01281767152249813, 0.0006163644720800221, -0.03558119758963585, -0.008749749511480331, -0.05163922533392906, 0.019964462146162987, -0.02178238332271576, 0.011830979958176613, 0.06045465171337128, 0.015899501740932465, -0.020105095580220222, -0.015484059229493141, -0.012664420530200005, 0.0012158514000475407, -0.007257023360580206, -0.04558087885379791, -0.005980856250971556, -0.012555494904518127, 0.05555842071771622, 0.013746926560997963, -0.018447693437337875, 0.04495850205421448, 0.014711746945977211, -0.029866479337215424, -0.000492426217533648, -0.02476576156914234, -0.06102227792143822, 0.0869736596941948, -0.05004105344414711, -0.02128421515226364, 0.0033841903787106276, 0.04156835749745369, -0.06308852136135101 ]
Lorsque les actes visés à l'article 324 C portent sur des locaux dont chacune des parties a reçu une affectation différente, la fraction desdits locaux affectée à l'habitation est évaluée selon les règles prévues par les articles 324 D à 324 X ; la valeur locative ainsi obtenue est imputée sur le montant global du bail écrit ou de la location verbale pour déterminer la valeur locative du surplus du local.
Code général des impôts, annexe iii
324 Y
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128001
2018-06-30 00:00:00
6f4eb4a311332b647de7bc0d6d0be26a733e960adecff1e0d956dc7e70e40f66
[ -0.09463860839605331, 0.00953956414014101, -0.04330465570092201, 0.11772438138723373, -0.050137508660554886, -0.02898576855659485, -0.03195570781826973, 0.015177194960415363, 0.04536234214901924, -0.05467969924211502, -0.02645268477499485, -0.019503751769661903, -0.04180171340703964, -0.015330095775425434, -0.06006259098649025, 0.028292983770370483, 0.05860019102692604, 0.04086870327591896, 0.007591774687170982, 0.025524964556097984, 0.09570010006427765, 0.05025814473628998, -0.04503435268998146, -0.03387211635708809, 0.06299971789121628, 0.034188635647296906, 0.014161928556859493, -0.06576620787382126, -0.02153708040714264, -0.043584782630205154, 0.025996729731559753, -0.011714769527316093, -0.0038219366688281298, 0.03823300823569298, 0.04437185451388359, -0.04449944570660591, 0.031534384936094284, 0.0063138194382190704, -0.03643776848912239, 0.018222765997052193, -0.00174516043625772, -0.01800372637808323, 0.08629012107849121, 0.021476931869983673, 0.0138669703155756, -0.019057881087064743, 0.022765550762414932, 0.07615895569324493, -0.023577261716127396, 0.027209587395191193, -0.01880308985710144, 0.013880512677133083, 0.036854349076747894, 0.06155542656779289, -0.006728510372340679, 0.07218869775533676, -0.08111486583948135, 0.06718473136425018, 0.08769125491380692, -0.01654023490846157, 0.03105262853205204, -0.002040461404249072, -0.008958482183516026, -0.0041316207498312, 0.08389613032341003, -0.01754123345017433, 0.03638715296983719, -0.023467300459742546, 0.13030365109443665, -0.024474645033478737, -0.015414784662425518, 0.0022247424349188805, 0.07025972008705139, 0.02706843800842762, -0.001530280220322311, 0.04898620396852493, 0.03012339025735855, 0.010759197175502777, 0.008771379478275776, 0.038557104766368866, -0.018308602273464203, 0.012718943879008293, -0.02584950067102909, -0.004690459463745356, -0.020642628893256187, -0.049327269196510315, 0.01775892823934555, -0.06272663176059723, -0.00420892471447587, 0.03885429725050926, -0.047481413930654526, 0.0005526394234038889, -0.03766530007123947, 0.027682306244969368, 0.004521972965449095, 0.056285709142684937, -0.02209087647497654, -0.051569391041994095, 0.08297072350978851, 0.03650969639420509, 0.024780575186014175, 0.07551190257072449, 0.03587561473250389, -0.04310259968042374, -0.014635718427598476, 0.016664016991853714, 0.041192371398210526, -0.03963317349553108, -0.008437808603048325, -0.0016083805821835995, -0.04177214205265045, -0.02845996804535389, -0.026604169979691505, -0.0195415411144495, -0.03922528028488159, 0.04383210465312004, 0.022733917459845543, -0.08065302670001984, 0.04969022423028946, -0.00031620258232578635, -0.02808622643351555, -0.0516904778778553, 0.008707130327820778, 0.013002639636397362, -0.12003560364246368, -0.03480372950434685, -0.009297746233642101, -0.04002000764012337, 0.010314395651221275, -0.04360831156373024, 0.03952013701200485, -0.004716966301202774, 0.0697055235505104, -0.0424724817276001, 0.001969274366274476, -0.025029083713889122, 0.007266260217875242, 0.012771395035088062, 0.032061122357845306, -0.0016981305088847876, -0.08216501027345657, 0.04260202869772911, -0.036638349294662476, -0.015897629782557487, 0.039335113018751144, 0.06257793307304382, -0.01682206057012081, -0.031773608177900314, -0.0027207299135625362, 0.013330992311239243, -0.05526238679885864, 0.0336773656308651, 0.04316102713346481, -0.01581166498363018, 0.010617909021675587, -0.033584728837013245, -0.03110470250248909, 0.0503377839922905, 0.03025071881711483, -0.04357006773352623, 0.0415538065135479, 0.040778953582048416, 0.03176290541887283, -0.025021566078066826, 0.016813723370432854, -0.019009079784154892, 0.00036369412555359304, 0.0108100650832057, 0.028191739693284035, 0.01475423015654087, -0.08583562821149826, 0.002512607490643859, -0.0037032724358141422, 0.00440943194553256, -0.020542796701192856, -0.052260931581258774, -0.040177978575229645, -0.017369622364640236, 0.025574851781129837, 0.07077492773532867, 0.00682395463809371, -0.07743790000677109, -0.02540472336113453, -0.01976921223104, 0.03385622054338455, 0.04875970631837845, 0.01737763173878193, -0.0755520835518837, 0.00858038105070591, 0.02969040721654892, -0.033270325511693954, 0.008747086860239506, -0.07532843947410583, 0.029008321464061737, 0.0033969618380069733, -0.06341437250375748, -0.0020437724888324738, 0.04507146030664444, 0.011866271495819092, 0.007634271401911974, 0.029176747426390648, 0.009988178499042988, 0.020930401980876923, 0.04467932507395744, -0.02142302691936493, -0.02529134601354599, 0.01604655757546425, 0.04283253476023674, -0.024499686434864998, -0.042532604187726974, 0.0055307806469500065, 0.035603806376457214, 0.03338388353586197, -0.048968445509672165, 0.006571487989276648, -0.02877631224691868, -0.04669677093625069, -0.02741171605885029, 0.02817125804722309, -0.031221412122249603, 0.002258347813040018, 0.004204637371003628, -0.01610211282968521, -0.022911518812179565, 0.013993863016366959, 0.03419097140431404, -0.00581856444478035, 0.02644520066678524, 0.0102625023573637, -0.07705313712358475, 0.030584273859858513, -0.050667524337768555, 0.05016990005970001, -0.030907658860087395, -0.027838632464408875, 0.020874839276075363, 0.03672153875231743, -0.018415115773677826, -0.003507674438878894, -0.019482029601931572, 0.030470257624983788, -0.007044797297567129, 0.0512167289853096, -0.0180102176964283, 0.012629291974008083, -0.01676345057785511, -0.03227055445313454, 0.019482972100377083, -0.05501644313335419, 0.07118801027536392, -0.03678511828184128, 0.016366207972168922, -0.008547570556402206, -0.013184205628931522, -0.06580903381109238, -0.054794587194919586, 0.01010218821465969, 0.011856773868203163, 0.05062326416373253, -0.016405392438173294, -0.04888087883591652, -0.016031518578529358, -0.02685546688735485, 0.011497723869979382, 0.0077615720219910145, -0.07366232573986053, 0.049491215497255325, -0.010700090788304806, -0.006089943461120129, -0.0005607170169241726, -0.023172806948423386, 0.016008561477065086, 0.006363047286868095, 0.055585622787475586, 0.0004906281246803701, -0.023246459662914276, -0.06475047767162323, -0.004159640520811081, 0.015633415430784225, -0.0006895848782733083, 0.035864152014255524, 0.020041612908244133, 0.02618304453790188, -0.04638386145234108, -0.032137371599674225, 0.02641923911869526, 0.006888378877192736, -0.0033452995121479034, -0.0060537732206285, 0.018566597253084183, 0.012353125028312206, -0.04863964766263962, -0.03647194802761078, 0.012807841412723064, 0.004121949430555105, 0.012380569241940975, -0.06077149510383606, 0.027118636295199394, 0.017657434567809105, -0.025311434641480446, -0.02619335800409317, 0.014953427016735077, 0.04527019336819649, -0.01655569300055504, -0.03210445120930672, -0.04439707472920418, 0.00242340168915689, -0.03696293383836746, -0.04164569079875946, 0.019493551924824715, -0.05226351320743561, 0.03459984064102173, -0.07412908226251602, -0.01266191340982914, 0.014528817497193813, 0.009873097762465477, 0.04591823369264603, 0.06101565808057785, -0.004385914653539658, -0.039418380707502365, -0.025589149445295334, 0.05201259255409241, 0.021439069882035255, 0.005058471113443375, -0.05618739500641823, -0.03662862628698349, 0.040964286774396896, 0.020003989338874817, -0.028108349069952965, 0.02947080507874489, -0.03104378841817379, 0.0290494654327631, 0.03569558635354042, -0.03064475767314434, -0.0046015409752726555, -0.036341793835163116, -0.007769432850182056, -0.030387496575713158, 0.01734074018895626, 0.05103622004389763, 0.034043069928884506, -0.005463598761707544, -0.0903380736708641, 0.01614542119204998, 0.049564000219106674, 0.024956481531262398, 0.024321967735886574, -0.012392607517540455, 0.021845487877726555, -0.0030045420862734318, -0.005953328218311071, 0.007094274740666151, 0.03860361501574516, 0.07475657761096954, 0.07004552334547043, -0.037417855113744736, -0.009195848368108273, 0.06659217923879623, -0.003901073243469, 0.030150622129440308, 0.03539692983031273, -0.01483060885220766, -0.00229038973338902, 0.028997084125876427, -0.046264249831438065, -0.013607938773930073, -0.028424575924873352, -0.00002264708382426761, 0.0248626209795475, 0.018502332270145416, -0.04286390170454979, 0.014283155091106892, 0.02721521258354187, 0.05223117023706436, 0.023231804370880127, -0.01814679615199566, -0.011128483340144157, 0.018663354218006134, -0.0008941831765696406, 0.0006166358361952007, -0.008658180013298988, -0.019347235560417175, -0.02549806796014309, 0.06433083862066269, 0.01608075015246868, 0.05823964625597, -0.02213219180703163, -0.016731012612581253, -0.004949269816279411, 0.00010488981934031472, 0.0329568013548851, -0.032114192843437195, -0.018883321434259415, 0.029186412692070007, -0.015221293084323406, 0.005497590638697147, 0.0203341506421566, 0.024767553433775902, 0.010803748853504658, 0.038779620081186295, -0.0014868238940835, -0.032508209347724915, 0.08287955820560455, 0.028724994510412216, 0.007491406053304672, -0.004793540574610233, -0.02675546705722809, -0.04194521903991699, 0.00031763454899191856, 0.006641669198870659, 0.10290608555078506, 0.02111274190247059, 0.03726223483681679, -0.06559839099645615, -0.019535180181264877, 0.059971872717142105, 0.030361482873558998, 0.022903982549905777, 0.13681325316429138, 0.0019010989926755428, 0.016637729480862617, 0.005573389120399952, 0.007340073585510254, -0.028317028656601906, -0.01920301467180252, 0.045058123767375946, 0.05991160497069359, 0.032821737229824066, -0.0382954366505146, 0.017935894429683685, -0.052653323858976364, 0.03693236783146858, 0.015310104936361313, -0.00445543834939599, 0.035082511603832245, 0.003432599827647209, -0.03335045278072357, -0.05498579144477844, 0.03060869127511978, 0.003808092325925827, -0.0839821994304657, 0.05675780773162842, 0.01689535565674305, -0.053446415811777115, 0.029806656762957573, -0.031085258349776268, -0.02237481251358986, -0.009333204478025436, -0.013212581165134907, -0.007418671622872353, -0.0345291793346405, 0.008111236616969109, -0.047798365354537964, -0.027395907789468765, 0.0004596581857185811, 0.01184279564768076, -0.00236521870829165, -0.0002725908998399973, -0.002012101234868169, -0.026835689321160316, -0.026938937604427338, -0.012191771529614925, 0.047041814774274826, 0.015705013647675514, 0.0413106307387352, 0.030776984989643097, 0.020268911495804787, -0.00798140186816454, 0.020946064963936806, -0.03102988936007023, 0.06567861884832382, 0.019545050337910652, 0.029191235080361366, -0.05589001253247261, 0.017475420609116554, 0.030736463144421577, -0.007930043153464794, 0.03380134701728821, 0.0019304114393889904, 0.02687564678490162, 0.04788922891020775, 0.037496455013751984, -0.005452819634228945, 0.02787857875227928, 0.018228212371468544, -0.005374197848141193, -0.009382307529449463, -0.04079442098736763, 0.03478612005710602, 0.015881357714533806, 0.00034923749626614153, 0.024928368628025055, -0.01703460142016411, 0.04336214065551758, 0.00045467508607544005, 0.01685461401939392, 0.0404069609940052, -0.01726856827735901, -0.0129838353022933, 0.004779519513249397, -0.01894247718155384, -0.0014604058815166354, -0.05033997446298599, 0.04694581776857376, -0.024314220994710922, 0.030412811785936356, 0.07676844298839569, 0.024661513045430183, -0.00850046519190073, -0.0227764043956995, -0.04362292215228081, 0.013685415498912334, -0.043305616825819016, -0.07420467585325241, 0.01513694878667593, 0.018352491781115532, 0.023118633776903152, 0.03207981586456299, -0.03931298851966858, 0.041602250188589096, 0.03266773745417595, -0.020854605361819267, 0.016417404636740685, 0.008798646740615368, -0.009539274498820305, -0.061528272926807404, 0.06578207015991211, 0.04383479058742523, 0.04039112478494644, 0.01783742755651474, 0.0059761768206954, 0.04981022700667381, 0.036445748060941696, -0.004300250671803951, -0.02173381671309471, 0.022744981572031975, 0.09843391180038452, 0.06593803316354752, -0.019024474546313286, 0.04761230945587158, -0.012949301861226559, -0.005035581532865763, 0.007641727104783058, -0.07578596472740173, 0.057516954839229584, 0.004507925361394882, 0.021287037059664726, -0.0037014263216406107, -0.05379757657647133, -0.06376058608293533, 0.035901989787817, 0.028753306716680527, 0.02185550145804882, -0.02626727521419525, -0.07548798620700836, 0.010645235888659954, -0.013450591824948788, -0.004474215675145388, -0.020647089928388596, -0.00004589710079017095, 0.004196494352072477, 0.01393373217433691, -0.06471738964319229, -0.023315027356147766, 0.003141432534903288, -0.002416453557088971, -0.029700955376029015, -0.01361452043056488, 0.04767071083188057, 0.012062444351613522, -0.002120844554156065, 0.0280278492718935, 0.0066449292935431, -0.02185605838894844, -0.04522629454731941, -0.013562219217419624, -0.00494319899007678, -0.05619823932647705, -0.04276441037654877, 0.023351440206170082, -0.03498949110507965, -0.004396605305373669, -0.03811683878302574, 0.031455446034669876, -0.06021531671285629, -0.010638920590281487, -0.02475827746093273, -0.0014672908000648022, -0.04340638965368271, -0.015378599986433983, -0.02459189109504223, 0.024865107610821724, -0.00006677715282421559, -0.012446551583707333, 0.010615289211273193, 0.008747756481170654, 0.04118742048740387, 0.05321691557765007, 0.016515014693140984, -0.022553270682692528, 0.012711171992123127, -0.020635191351175308, -0.026249488815665245, 0.025093387812376022, 0.03750598058104515, 0.05682973936200142, 0.028967300429940224, -0.009561614133417606, -0.028054337948560715, -0.002413488458842039, 0.012406938709318638, -0.07840016484260559, 0.02582072839140892, 0.022887149825692177, -0.03435790166258812, 0.016164328902959824, -0.0210423544049263, -0.010994073934853077, 0.02165195159614086, 0.004083871375769377, -0.021999580785632133, 0.0041603404097259045, -0.01834992691874504, -0.03497421368956566, -0.022679796442389488, 0.009648025967180729, -0.0210748091340065, 0.0006770780892111361, -0.06221156194806099, -0.022585036233067513, -0.008280445821583271, -0.04358093440532684, 0.007937135174870491, -0.023555051535367966, -0.03198515251278877, -0.009606892243027687, -0.05355323851108551, -0.040107738226652145, -0.03386726230382919, -0.008303044363856316, -0.030592061579227448, 0.0028366458136588335, 0.018222833052277565, 0.03817116469144821, 0.03919718414545059, 0.02359921857714653, 0.028480572625994682, -0.017676392570137978, -0.01637193374335766, 0.03721928596496582, -0.015251540578901768, -0.0015884467866271734, 0.015528802759945393, 0.06344229727983475, 0.044873785227537155, -0.021654514595866203, -0.014948812313377857, -0.04519978165626526, 0.016484500840306282, 0.0723562091588974, -0.006459247320890427, 0.0379754938185215, 0.06095467880368233, -0.019749967381358147, -0.049888648092746735, 0.006737315561622381, 0.014897269196808338, 0.02849760092794895, 0.02140362188220024, -0.021779334172606468, 0.005436512175947428, -0.048040080815553665, 0.020716410130262375, -0.046969473361968994, 0.02471560798585415, 0.02619040012359619, 0.01375774946063757, -0.032129473984241486, -0.00335317337885499, 0.06266806274652481, -0.034636300057172775, -0.022075626999139786, -0.027009930461645126, 0.03419739753007889, -0.05587982386350632, -0.04841415956616402, -0.013677502050995827, 0.025588465854525566, 0.013379496522247791, 0.004424149636179209, 0.021274395287036896, 0.002952356357127428, 0.01908513717353344, 0.01265239343047142, 0.04156196117401123, -0.025462999939918518, 0.04301286116242409, 0.07352910190820694, 0.005406735930591822, 0.0695597305893898, 0.060689594596624374, 0.06396491080522537, -0.06519577652215958, -0.01356617733836174, 0.020244630053639412, -0.011337852105498314, 0.039089031517505646, -0.019647693261504173, 0.03138934075832367, -0.017113393172621727, 0.05370699614286423, 0.04895651713013649, 0.033876657485961914, 0.027052683755755424, -0.014004635624587536, 0.003208083799108863, -0.030418412759900093, -0.001230866415426135, -0.02581801451742649, -0.029340604320168495, -0.007345519028604031, 0.02842864952981472, 0.010952046141028404, 0.018657969310879707, -0.021692626178264618, 0.016291819512844086, -0.009011296555399895, 0.08160810172557831, -0.027229255065321922, -0.04795333370566368, -0.06617697328329086, -0.02758241631090641, -0.050150930881500244, -0.03575485572218895, 0.0008766216924414039, -0.05026474595069885, 0.032232776284217834, -0.0075044818222522736, -0.01775166019797325, -0.016652341932058334, 0.03179985657334328, -0.024461956694722176, 0.004309194628149271, -0.029504984617233276, 0.00960304494947195, -0.031162960454821587, 0.004239082336425781, 0.02578733302652836, -0.0495280921459198, -0.0385742112994194, 0.0027669749688357115, 0.010415367782115936, 0.008137702010571957, 0.008013816550374031, -0.0038685158360749483, -0.036327656358480453, -0.01664583757519722, 0.06359502673149109, 0.008644789457321167, -0.014714806340634823, -0.024991685524582863, -0.03462429717183113, 0.07585576921701431, -0.04157613590359688, -0.00890683475881815, -0.07441943883895874, 0.045752473175525665, -0.032936058938503265 ]
Pour l'application du C du II de l'article 1498 du code général des impôts , la surface pondérée d'un local est la somme, le cas échéant arrondie au mètre carré inférieur, des superficies de ses différentes parties, affectées, le cas échéant, du coefficient mentionné au troisième alinéa. La superficie des différentes parties d'un local, y compris celle des dégagements et sanitaires, est la superficie réelle, mesurée au sol, entre murs ou séparations et arrondie au mètre carré inférieur. Lorsque l'une de ces parties a une valeur d'utilisation réduite par rapport à l'affectation principale du local, la superficie de cette partie est réduite par application d'un coefficient fixé à 0,5 lorsque cette partie est couverte et à 0,2 dans le cas contraire.
Code général des impôts, annexe iii
324 Z
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037127995
2018-06-30 00:00:00
4bc32888f81568552ea8835dec92362ab1a1979e6fa7c4ef7e9c68daef6ca2d2
[ -0.04959242045879364, 0.017172541469335556, -0.05471044033765793, 0.028826139867305756, -0.04688197374343872, -0.05170518532395363, -0.03455209732055664, 0.04405570402741432, 0.02328096143901348, -0.011762995272874832, 0.016336211934685707, 0.056500937789678574, -0.07857285439968109, -0.022157398983836174, -0.003951166290789843, 0.032362185418605804, 0.1038740798830986, 0.06301961839199066, -0.003133511170744896, 0.07426702976226807, 0.06278665363788605, 0.02389131486415863, -0.029498673975467682, 0.012783197686076164, 0.022183628752827644, 0.09981753677129745, -0.03099174238741398, -0.08612159639596939, -0.04355344921350479, -0.015808850526809692, -0.009659704752266407, -0.017023086547851562, -0.03679988905787468, 0.034458935260772705, 0.059149838984012604, -0.04986008629202843, 0.024102382361888885, -0.007900405675172806, -0.0016017225570976734, 0.006360167171806097, -0.036950431764125824, -0.0005398946232162416, 0.0354146882891655, 0.05849567800760269, -0.006154417991638184, -0.007532719988375902, 0.014106595888733864, 0.04591584578156471, -0.04174843057990074, 0.031023960560560226, 0.021428486332297325, 0.030137015506625175, 0.05246930196881294, 0.0831962525844574, -0.01311695110052824, 0.0094061978161335, -0.043220456689596176, 0.04700127989053726, 0.11606956273317337, -0.011351674795150757, -0.0020267085637897253, -0.002334536286070943, -0.08150976896286011, 0.023486729711294174, 0.03247213736176491, -0.00041644572047516704, 0.06444699317216873, -0.050570372492074966, 0.13977766036987305, -0.03343561291694641, -0.044318921864032745, -0.027001718059182167, -0.0007081230287440121, 0.05111270025372505, -0.03209594264626503, 0.09666577726602554, 0.006031254772096872, 0.042406871914863586, -0.009560270234942436, 0.04770274460315704, -0.026677504181861877, -0.04748354107141495, 0.006998646538704634, -0.002678791992366314, -0.0153307244181633, -0.03326313942670822, 0.015986908227205276, -0.003277442418038845, 0.01276678591966629, 0.008521120995283127, -0.09479274600744247, 0.04016377031803131, -0.0001259404671145603, 0.01598682999610901, -0.020588036626577377, -0.018750980496406555, -0.02373422123491764, -0.07398002594709396, 0.06356240063905716, -0.0555431954562664, 0.008483713492751122, 0.050822094082832336, 0.018559463322162628, -0.005241083446890116, -0.040113694965839386, -0.01943337358534336, 0.009652354754507542, -0.09073040634393692, -0.04974298179149628, 0.03669014573097229, -0.04108254984021187, 0.0170022901147604, -0.03746764361858368, -0.07054439187049866, -0.010887409560382366, 0.06468302756547928, 0.025366120040416718, -0.06597799807786942, 0.011789217591285706, -0.008472275920212269, -0.03453521803021431, -0.06768425554037094, -0.01615845039486885, 0.017711037769913673, -0.1022375077009201, -0.026519764214754105, -0.00912419892847538, -0.08867312222719193, -0.03971317782998085, 0.002711001317948103, 0.06517238914966583, 0.0056503890082240105, 0.09804733842611313, -0.04405162110924721, 0.05518294870853424, 0.001447094138711691, -0.015502813272178173, 0.047334566712379456, 0.03624359145760536, 0.010221683420240879, -0.06529141962528229, 0.03814462944865227, -0.008893386460840702, 0.003888320177793503, 0.037214551120996475, 0.0626501739025116, -0.0345429852604866, -0.07269716262817383, 0.012160999700427055, -0.01620330661535263, -0.0266330037266016, 0.012704619206488132, 0.04761825129389763, -0.023634377866983414, 0.008046467788517475, -0.015332233160734177, -0.07322917133569717, 0.06202062591910362, 0.045051224529743195, -0.013027767650783062, 0.03060873970389366, 0.02053717151284218, 0.06249582767486572, -0.031122896820306778, -0.054068148136138916, -0.010765839368104935, 0.03319765254855156, 0.008994617499411106, 0.01129906065762043, 0.03006027638912201, -0.07582087814807892, -0.00102774437982589, 0.01148182526230812, -0.002947470871731639, -0.02955806627869606, -0.0036437837406992912, -0.05696633458137512, 0.039335183799266815, 0.006255983375012875, 0.036787766963243484, 0.016714807599782944, -0.08001887053251266, -0.02255202829837799, -0.009942661039531231, -0.024943972006440163, 0.018203886225819588, -0.02952209673821926, -0.06547211855649948, -0.015863027423620224, 0.009892813861370087, -0.044738661497831345, -0.003434731625020504, -0.08188999444246292, 0.005135761573910713, 0.026726488023996353, -0.05936085805296898, -0.03831011801958084, 0.0707232803106308, 0.019998863339424133, -0.0029848425183445215, 0.031429994851350784, 0.010808548890054226, -0.03836585208773613, 0.018803946673870087, -0.007233037147670984, -0.003158651292324066, 0.00875311903655529, 0.012497934512794018, -0.05708319693803787, -0.011210142634809017, -0.004858038853853941, 0.03292938321828842, 0.05133414268493652, 0.019863972440361977, -0.019423607736825943, 0.003673264989629388, -0.09231124073266983, -0.026492547243833542, 0.011454730294644833, -0.011541709303855896, -0.015010976232588291, 0.024848248809576035, -0.05435364320874214, -0.0004078379715792835, 0.015919486060738564, 0.029834937304258347, -0.03472990542650223, 0.005717059131711721, -0.00729696499183774, -0.045502010732889175, 0.04575950652360916, -0.024632366374135017, 0.018914809450507164, -0.015250288881361485, -0.04469246417284012, 0.01879611238837242, 0.018928581848740578, 0.008912009187042713, -0.01317907776683569, -0.021130908280611038, 0.026400750502943993, -0.03718183934688568, 0.0160453449934721, -0.03921963647007942, -0.002180803567171097, 0.0011056619696319103, -0.024115553125739098, -0.0304295402020216, -0.00950245838612318, 0.1192123219370842, -0.052166808396577835, 0.013412482105195522, -0.04832068085670471, 0.019261488690972328, -0.047345515340566635, -0.03898763656616211, 0.035299189388751984, -0.015400812961161137, 0.05275469645857811, -0.047406792640686035, -0.022784018889069557, -0.008254054002463818, -0.011149919591844082, 0.011516796424984932, -0.006353889126330614, -0.07080332934856415, 0.06245330348610878, 0.03335273638367653, -0.007337216753512621, 0.020475832745432854, -0.009488502517342567, 0.046856317669153214, 0.010673527605831623, 0.01700868457555771, -0.01506493054330349, -0.007996816188097, -0.04599428549408913, -0.02075091563165188, -0.037262845784425735, 0.0062273903749883175, -0.026295000687241554, -0.03543698787689209, 0.0158570297062397, -0.04341789335012436, -0.018891118466854095, -0.03268473595380783, 0.014062769711017609, 0.008622588589787483, -0.013390272855758667, 0.06507910043001175, -0.006585866212844849, -0.02809535525739193, -0.034969158470630646, 0.020919082686305046, 0.04123561456799507, 0.022298771888017654, -0.09212944656610489, -0.006848998833447695, 0.008271266706287861, -0.03997483476996422, 0.008672055788338184, 0.009443605318665504, 0.034033652395009995, -0.04778372123837471, -0.024785485118627548, -0.009886804036796093, -0.047913968563079834, -0.012876921333372593, -0.04635566845536232, -0.0048192571848630905, -0.0003903628094121814, 0.0210106298327446, -0.030160408467054367, -0.03717814013361931, 0.03588271513581276, -0.010260029695928097, 0.023212086409330368, 0.03194292262196541, 0.0009541893959976733, 0.012290310114622116, -0.022365186363458633, 0.07058404386043549, 0.004126579035073519, -0.055802445858716965, -0.035391177982091904, -0.011898139491677284, 0.012806503102183342, 0.030581319704651833, -0.0579601489007473, -0.0045410627499222755, -0.025553544983267784, 0.01765020750463009, 0.04432206600904465, -0.031683098524808884, 0.02560620754957199, -0.012605455704033375, 0.06918245553970337, -0.00482367817312479, -0.014497886411845684, 0.033910539001226425, 0.01898428238928318, 0.005888559855520725, -0.06012268736958504, 0.006046917289495468, 0.06902741640806198, 0.024243026971817017, 0.058563582599163055, 0.017981844022870064, 0.034514736384153366, -0.014783235266804695, 0.008580565452575684, 0.0074182176031172276, 0.0371926873922348, 0.10195279121398926, 0.054317574948072433, -0.03252778947353363, 0.0062707155011594296, 0.04649091511964798, -0.015399904921650887, 0.0041754585690796375, 0.0033049420453608036, -0.0007553912582807243, 0.04906059801578522, 0.02251458913087845, 0.0172529648989439, -0.002565407194197178, -0.009358256123960018, -0.024374764412641525, -0.0062957764603197575, 0.01597585715353489, -0.0010915484745055437, 0.023362502455711365, 0.037027254700660706, 0.027966536581516266, 0.028465496376156807, 0.021610142663121223, -0.0008686448563821614, -0.012439262121915817, 0.016975922510027885, 0.014930080622434616, 0.010707080364227295, -0.07451757043600082, 0.0048509323969483376, 0.01598840020596981, 0.008650204166769981, 0.05004992336034775, -0.013157605193555355, -0.02010551281273365, -0.007706488016992807, 0.015270262956619263, 0.03578917309641838, -0.007575232069939375, 0.0021619577892124653, 0.011962455697357655, -0.0076418304815888405, 0.019264046102762222, 0.009169907309114933, 0.014365976676344872, -0.008512760512530804, 0.012738386169075966, -0.025130869820713997, -0.014653998427093029, 0.04635663330554962, 0.010248729027807713, 0.016918586567044258, 0.016819896176457405, -0.0011177920969203115, -0.09119069576263428, 0.0032213088124990463, 0.01658247597515583, 0.06565999239683151, -0.023082219064235687, -0.022199850529432297, -0.02855093963444233, -0.010578293353319168, 0.03305739909410477, 0.03304141387343407, -0.015320022590458393, 0.14099769294261932, 0.023953022435307503, 0.026829944923520088, 0.0332198366522789, -0.015446093864738941, -0.0013755757827311754, -0.035195332020521164, 0.05382038652896881, 0.06629978865385056, 0.030876964330673218, -0.02130807936191559, 0.01556948758661747, -0.02303733117878437, 0.02228972502052784, -0.023466303944587708, -0.0017043764237314463, -0.015592174604535103, -0.003405034076422453, 0.022338377311825752, -0.04131828248500824, 0.013791478238999844, 0.0014561346033588052, 0.0026019273791462183, 0.06070895120501518, 0.02471291273832321, -0.05389789864420891, -0.013113636523485184, -0.04267552122473717, -0.04727046191692352, 0.00021797750378027558, -0.022261979058384895, 0.008327510207891464, -0.04705015942454338, -0.0004369140660855919, -0.021004920825362206, -0.024293601512908936, 0.00475607393309474, 0.02073325589299202, -0.02737441472709179, 0.02931889332830906, 0.02416238747537136, 0.06373900920152664, -0.036777596920728683, 0.0076643493957817554, 0.016309237107634544, 0.04138796776533127, 0.034965917468070984, 0.009501849301159382, 0.03253567963838577, 0.04779570549726486, 0.021366728469729424, 0.020420145243406296, 0.04959326609969139, 0.019962280988693237, -0.010359229519963264, -0.008675560355186462, 0.03317965939640999, 0.057674821466207504, 0.008707386441528797, 0.041163329035043716, 0.0324041023850441, 0.03695289418101311, 0.03711513429880142, -0.006319711916148663, -0.0000314954922941979, 0.030419711023569107, -0.00203697825782001, -0.0028642150573432446, -0.0306533370167017, -0.047743234783411026, 0.03075888194143772, 0.017919933423399925, 0.004266609437763691, -0.049703437834978104, -0.020450999960303307, 0.03548773378133774, 0.027224242687225342, 0.0063372086733579636, 0.02387847937643528, -0.030590781942009926, 0.040829647332429886, 0.003752327524125576, -0.02340696193277836, -0.008510694839060307, -0.03606129810214043, 0.04246369004249573, -0.06097147986292839, 0.005116169806569815, 0.029378995299339294, 0.001781345927156508, 0.033180929720401764, -0.004374832380563021, -0.07851666212081909, 0.017089104279875755, 0.02802453190088272, -0.03784482181072235, -0.01474115438759327, -0.03705126419663429, -0.03424253687262535, 0.011821127496659756, 0.026292238384485245, 0.006175041198730469, 0.002255604136735201, 0.0333738774061203, 0.045387495309114456, -0.010282515548169613, 0.03315858915448189, -0.05032489448785782, 0.08034559339284897, -0.023344941437244415, 0.05758189037442207, 0.01566801406443119, 0.046650808304548264, 0.06954391300678253, 0.03303036466240883, 0.019598159939050674, -0.015189800411462784, 0.026190780103206635, 0.035889044404029846, 0.08107763528823853, -0.005065793637186289, 0.04351186007261276, -0.006868939381092787, -0.012397665530443192, 0.05301184579730034, -0.030626997351646423, -0.0325690358877182, -0.01096875686198473, 0.020022746175527573, -0.019840974360704422, -0.03316554054617882, -0.04099569842219353, 0.0349690243601799, 0.03423560783267021, -0.006227152422070503, -0.011574101634323597, -0.044553570449352264, 0.0007669957121834159, 0.03253437206149101, 0.01533657219260931, -0.008935374207794666, 0.009318863973021507, -0.013663032092154026, -0.006523880176246166, 0.0018668302800506353, -0.022953137755393982, 0.02388620935380459, -0.018212569877505302, -0.03235221654176712, -0.005837022792547941, 0.009199968539178371, 0.007517440710216761, -0.00294707715511322, 0.009577704593539238, 0.012223372235894203, -0.08019042760133743, 0.001959826797246933, -0.03847510367631912, -0.023131027817726135, -0.06669953465461731, -0.004976336844265461, 0.02828551083803177, -0.013493869453668594, -0.023909764364361763, -0.058193739503622055, 0.006882285699248314, -0.03972480818629265, 0.011355861090123653, -0.03121425397694111, -0.013439672999083996, -0.0410342812538147, 0.0129268579185009, -0.001735180034302175, 0.047234028577804565, 0.019551707431674004, -0.013786382041871548, 0.0007540484075434506, 0.02986353449523449, -0.021679317578673363, -0.024358196184039116, 0.025730140507221222, -0.023813992738723755, 0.0011899345554411411, -0.025202706456184387, 0.019622663035988808, 0.0007742368616163731, 0.021309783682227135, 0.019131099805235863, 0.03775329142808914, 0.004235423635691404, -0.032246217131614685, -0.008930657058954239, -0.010463367216289043, -0.029306961223483086, 0.028473855927586555, -0.007886744104325771, 0.02230561338365078, -0.007816298864781857, 0.008467468433082104, -0.054011270403862, 0.011932614259421825, -0.007454650476574898, -0.026767458766698837, -0.02177150920033455, 0.012536018155515194, -0.0073904357850551605, -0.006991209462285042, 0.0508163720369339, -0.011081850156188011, 0.02091694250702858, -0.053025756031274796, -0.036419741809368134, 0.06213034689426422, -0.0719364807009697, 0.007538306061178446, -0.06684386730194092, 0.011994759552180767, -0.010259801521897316, -0.044925492256879807, -0.06662171334028244, -0.023105110973119736, -0.03724071383476257, -0.022707775235176086, 0.034208331257104874, -0.04459435120224953, 0.05194555222988129, 0.05077708885073662, 0.024880532175302505, 0.014495699666440487, 0.00006808334001107141, 0.0012127647642046213, 0.023632951080799103, -0.005737813655287027, -0.020336169749498367, -0.04347560927271843, -0.0028354439418762922, 0.016437793150544167, -0.04282158613204956, 0.015702776610851288, -0.021142354235053062, 0.00560077466070652, 0.0568917877972126, 0.00653179083019495, 0.05949956551194191, -0.01691228523850441, -0.06662166118621826, -0.05080576613545418, -0.017831582576036453, 0.010292509570717812, 0.027226638048887253, 0.021741027012467384, 0.010542768985033035, 0.03591609001159668, 0.01953887939453125, 0.047876086086034775, -0.05121217668056488, 0.03354823589324951, -0.0037749609909951687, -0.036281466484069824, 0.034371599555015564, 0.017817001789808273, -0.011047294363379478, 0.05448373779654503, -0.0077333394438028336, -0.024802442640066147, 0.02058960683643818, -0.020127853378653526, -0.03788305073976517, -0.029381973668932915, -0.00800793431699276, -0.0107334665954113, -0.012617619708180428, 0.041145991533994675, 0.04743911325931549, -0.005734235979616642, 0.005078919231891632, 0.01973169855773449, -0.009341344237327576, 0.09454309195280075, 0.049127768725156784, 0.03462735936045647, 0.061189111322164536, 0.06577920913696289, 0.023108216002583504, -0.016155753284692764, -0.007691546343266964, -0.067522332072258, 0.01313910074532032, 0.018607432022690773, -0.04194455221295357, 0.01025751605629921, 0.025639791041612625, 0.03317636623978615, 0.0778636485338211, 0.011057083494961262, 0.005297963507473469, 0.004674045369029045, 0.0025118484627455473, 0.0010523403761908412, 0.04674142226576805, 0.03720021992921829, -0.004606719594448805, 0.017956819385290146, 0.011148253455758095, -0.02401714213192463, 0.014034916646778584, -0.021946173161268234, -0.04010091722011566, -0.014258072711527348, 0.028647437691688538, 0.008798266761004925, -0.01960875280201435, -0.023059526458382607, -0.00013423636846709996, 0.01347039733082056, 0.023663828149437904, 0.03278205916285515, 0.01429150439798832, 0.046324994415044785, 0.005629095248878002, -0.02588482014834881, -0.06465010344982147, 0.006016276311129332, -0.028799455612897873, 0.021978408098220825, 0.047676876187324524, -0.05641269311308861, 0.07954736053943634, -0.041978996247053146, 0.00954347848892212, 0.02864932082593441, 0.015245865099132061, -0.01319415308535099, 0.015279807150363922, -0.005175377707928419, -0.026066476479172707, 0.05111237242817879, -0.00939239002764225, -0.0304899699985981, 0.002182686235755682, 0.022644810378551483, -0.0004496609908528626, -0.04100259765982628, 0.019264964386820793, 0.07765026390552521, -0.0439385361969471, -0.016958393156528473, -0.011816550977528095, 0.042475808411836624, -0.06577194482088089 ]
Le prix de revient visé à l'article 1499 du code général des impôts s'entend de la valeur d'origine pour laquelle les immobilisations doivent être inscrites au bilan en conformité de l'article 38 quinquies . Aucune rectification n'est apportée auxdites valeurs au titre des taxes sur le chiffre d'affaires (taxe sur la valeur ajoutée) supportées par l'entreprise. La valeur d'origine à prendre en considération est le prix de revient intégral avant application des déductions exceptionnelles et des amortissements spéciaux autorisés en matière fiscale. Il en est de même pour les immobilisations partiellement réévaluées ou amorties en tout ou en partie.
Code général des impôts, annexe iii
324 AE
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020520039
2009-04-10 00:00:00
42285888614772e7ccf3822de03a37665c2c7afd2340f047d2522abd26c8794e
[ -0.07683903723955154, 0.03061688132584095, 0.01498528104275465, 0.0004619721439667046, -0.015051521360874176, -0.0374937504529953, -0.09699215739965439, 0.049287356436252594, 0.014753790572285652, -0.06807055324316025, 0.02518274262547493, 0.07150722295045853, -0.08072301000356674, -0.02733900398015976, 0.005295891780406237, 0.01824667491018772, 0.059796612709760666, 0.001489585847593844, 0.019669821485877037, 0.020527971908450127, 0.07734347134828568, 0.058221157640218735, -0.030254870653152466, 0.055245283991098404, -0.043182604014873505, 0.02288942039012909, -0.037075065076351166, -0.021032409742474556, -0.06290040165185928, -0.053109221160411835, -0.05222468450665474, -0.026447413489222527, -0.020991280674934387, 0.046022314578294754, 0.043485239148139954, -0.045756082981824875, 0.01577835902571678, 0.05177862197160721, 0.01398644782602787, -0.007293194532394409, -0.03841516003012657, 0.0005266667576506734, 0.05555965378880501, 0.07245898246765137, 0.03900850564241409, 0.04196430742740631, -0.01619786024093628, 0.038902994245290756, -0.04144753888249397, 0.01770615018904209, -0.017687803134322166, 0.023995891213417053, 0.006135957315564156, 0.009521779604256153, 0.014569684863090515, 0.048481281846761703, -0.03693636134266853, 0.002538687316700816, 0.10541364550590515, -0.01868007890880108, -0.011186056770384312, -0.001220319769345224, 0.028824592009186745, 0.04175624996423721, 0.008425669744610786, -0.03146195411682129, 0.023170897737145424, -0.012368915602564812, 0.14547252655029297, -0.0004723900055978447, 0.07525800168514252, -0.04147059842944145, -0.05585644394159317, 0.004032517783343792, 0.04856511950492859, 0.019067903980612755, -0.03361571952700615, 0.02104504592716694, 0.04194396361708641, 0.01420468371361494, 0.003648919053375721, -0.014863763004541397, -0.010920245200395584, 0.004875578451901674, 0.0035118332598358393, -0.030286794528365135, 0.00039220042526721954, -0.036783140152692795, -0.05633779615163803, -0.0021020499989390373, -0.03260898217558861, 0.07450085133314133, 0.016863789409399033, -0.05488601699471474, -0.041880037635564804, 0.049959711730480194, -0.01555827260017395, -0.0032269987277686596, 0.08980978280305862, -0.041316717863082886, 0.0012311905156821012, 0.045763127505779266, 0.03533351421356201, -0.012771070934832096, 0.010000430047512054, -0.030161341652274132, -0.0026623611338436604, 0.0032949994783848524, -0.04161299392580986, -0.027661148458719254, -0.02499719336628914, 0.018051400780677795, -0.052989114075899124, -0.06581250578165054, -0.03316929563879967, 0.01702462136745453, 0.042713530361652374, -0.07593032717704773, 0.008570609614253044, 0.0021547686774283648, 0.009568344801664352, -0.005756374914199114, -0.031013818457722664, 0.04526825621724129, -0.06547562032938004, -0.05631457269191742, 0.011253598146140575, -0.0014264479978010058, -0.015159755945205688, 0.014173575676977634, 0.04365353658795357, 0.04859749227762222, -0.006803751923143864, -0.03097834810614586, 0.0474306121468544, 0.03836506977677345, 0.0013240727130323648, -0.023000918328762054, 0.028199555352330208, -0.008359543047845364, -0.09367648512125015, -0.04306045547127724, -0.025516048073768616, -0.02035762183368206, -0.08109492063522339, 0.004650533199310303, 0.0005608394858427346, -0.08424287289381027, 0.01581692323088646, 0.0069043817929923534, -0.03358522430062294, 0.002365460153669119, 0.08743678033351898, -0.06226020306348801, 0.010599811561405659, 0.014337860979139805, 0.005038260482251644, 0.040859173983335495, 0.0009304967825300992, -0.019796142354607582, 0.02262984961271286, 0.07392367720603943, -0.016262739896774292, 0.011979691684246063, -0.06393860280513763, 0.054713137447834015, 0.02147776074707508, -0.00031345937168225646, 0.036196719855070114, 0.06588147580623627, -0.05736741051077843, 0.01363718044012785, 0.020863821730017662, 0.00249979249201715, -0.008939378894865513, -0.04379815235733986, -0.03852221369743347, 0.015712857246398926, -0.06069488078355789, 0.04375549405813217, -0.0888005942106247, -0.04314109683036804, -0.010597612708806992, 0.015566348098218441, 0.043897006660699844, 0.07232577353715897, 0.03288501873612404, -0.04070388898253441, 0.048536188900470734, 0.01889795996248722, -0.012469860725104809, 0.0302507933229208, -0.06699308007955551, 0.017202148213982582, 0.03739142417907715, -0.09059497714042664, -0.027010316029191017, 0.01377019751816988, -0.02842855639755726, 0.007628041785210371, 0.03319128230214119, -0.004414853639900684, 0.003447475377470255, 0.02560083195567131, 0.0018353674095124006, -0.003077905857935548, -0.04624904692173004, 0.024877015501260757, -0.015329541638493538, -0.03319484367966652, 0.03216557577252388, -0.03169504180550575, -0.014700507745146751, 0.0378989577293396, -0.005412953440099955, -0.03981122374534607, -0.014025202952325344, -0.012944837100803852, -0.02260507270693779, -0.020972318947315216, -0.008191912434995174, -0.06117108091711998, 0.01794976368546486, -0.015711888670921326, 0.04722572863101959, 0.030000202357769012, -0.004301122389733791, 0.014782251790165901, 0.007912917993962765, -0.019347842782735825, 0.0005204726476222277, 0.01716707833111286, 0.011547951027750969, 0.029515806585550308, -0.01750478334724903, -0.02007703110575676, 0.042901258915662766, -0.018124785274267197, -0.009451135993003845, 0.027599172666668892, 0.012974869459867477, -0.0017500263638794422, 0.04011822119355202, -0.05009079352021217, 0.043003492057323456, -0.0018589954124763608, -0.05185800418257713, -0.02646741084754467, -0.01719890721142292, 0.029319103807210922, -0.0017989567713811994, 0.034064244478940964, -0.0388893224298954, 0.03289005905389786, -0.03988354653120041, -0.06915537267923355, 0.0002650278329383582, 0.00004192161941318773, -0.023005114868283272, -0.04393088445067406, -0.01198525819927454, -0.0218668095767498, 0.015098382718861103, 0.004530066624283791, 0.01789025403559208, -0.06399240344762802, 0.0764055922627449, 0.034808360040187836, -0.06717744469642639, -0.016436081379652023, -0.004394335672259331, 0.027869615703821182, 0.004298480227589607, 0.05281366407871246, -0.01450918335467577, -0.025679469108581543, 0.0018478069687262177, -0.020899618044495583, 0.03248459845781326, 0.007935005240142345, -0.022841518744826317, -0.03610699251294136, 0.00805507693439722, -0.021377576515078545, -0.04254797473549843, -0.009690829552710056, -0.03722639009356499, -0.00913308933377266, 0.04126482829451561, -0.004238431341946125, -0.01378696784377098, 0.05586496368050575, -0.031310297548770905, 0.07042017579078674, 0.05478290095925331, -0.014916172251105309, -0.060293152928352356, 0.036305904388427734, 0.04408593848347664, -0.044975314289331436, -0.043966859579086304, -0.03341778740286827, 0.019106032326817513, -0.0896516963839531, -0.030226917937397957, 0.0304812453687191, -0.0045538791455328465, 0.005725920666009188, -0.03141351789236069, -0.02005150355398655, -0.00382644752971828, -0.035394489765167236, 0.060428399592638016, -0.09910682588815689, 0.012756073847413063, -0.03554832190275192, 0.00002287278948642779, 0.07206210494041443, -0.03639967739582062, -0.04462934285402298, -0.01142126228660345, 0.047917887568473816, 0.033754654228687286, 0.022043632343411446, -0.024327507242560387, -0.023191222921013832, -0.033974725753068924, 0.03758430853486061, -0.018520528450608253, -0.01546974666416645, -0.013480397872626781, 0.031510546803474426, 0.03275514021515846, -0.049670472741127014, -0.004165938589721918, 0.014370488002896309, 0.0323324091732502, -0.021064531058073044, 0.013802487403154373, 0.018485119566321373, 0.018722228705883026, -0.03881198167800903, -0.01696082577109337, 0.0025165907572954893, 0.013783899135887623, 0.006759840063750744, 0.08377651125192642, 0.02412785403430462, -0.010300208814442158, 0.008207044564187527, 0.01888970471918583, -0.009470909833908081, 0.0027805648278445005, 0.06350869685411453, 0.03757883608341217, -0.01485766377300024, 0.004355531185865402, -0.0014067390002310276, -0.01751258224248886, 0.024203766137361526, -0.010114162229001522, -0.03089567832648754, -0.035929542034864426, 0.017643431201577187, -0.005973157938569784, -0.028386693447828293, 0.02266380935907364, 0.046952150762081146, -0.0396038256585598, 0.054847609251737595, 0.026452189311385155, 0.006907283794134855, -0.03437596932053566, 0.026853302493691444, -0.03389856964349747, 0.019581718370318413, -0.0035198030527681112, -0.03949858248233795, 0.008134003728628159, 0.02006862312555313, 0.01887339912354946, -0.042523834854364395, 0.020820943638682365, -0.002258304273709655, 0.008140157908201218, 0.019228771328926086, 0.026371566578745842, 0.03917035087943077, 0.019194750115275383, 0.02934098429977894, 0.0042334748432040215, -0.025072462856769562, 0.011658894829452038, 0.0013619167730212212, 0.02410653606057167, -0.04735972732305527, -0.02223796211183071, 0.03387800231575966, -0.012295440770685673, 0.051021043211221695, -0.033683374524116516, 0.018307985737919807, 0.024443715810775757, -0.009699531830847263, 0.007659511175006628, -0.008878219872713089, 0.0058270846493542194, -0.04828069359064102, -0.01482491847127676, 0.02757599763572216, 0.014569426886737347, 0.09404800832271576, 0.03027537278831005, -0.033375464379787445, -0.03980005159974098, -0.010273403488099575, 0.02055017650127411, -0.012135552242398262, 0.14731422066688538, -0.01037149503827095, 0.019677286967635155, -0.016490187495946884, -0.010616361163556576, 0.01934775710105896, -0.017598146572709084, -0.06291291117668152, 0.024273065850138664, 0.0282729659229517, -0.009225349873304367, 0.008541686460375786, -0.007971211336553097, 0.03174486756324768, -0.010756959207355976, -0.024921858683228493, -0.073701411485672, -0.049232568591833115, -0.008509103208780289, 0.015209638513624668, -0.010404870845377445, -0.0467459112405777, -0.042910557240247726, 0.03167406842112541, 0.009323684498667717, -0.09502150118350983, -0.00794139038771391, -0.02385173738002777, 0.015963200479745865, -0.004622568376362324, -0.002514209831133485, 0.00047916770563460886, -0.09585332870483398, 0.01288825273513794, -0.08942462503910065, -0.011875061318278313, 0.05341168865561485, -0.01900324784219265, -0.044292304664850235, -0.01750362664461136, -0.012233797460794449, 0.017484944313764572, 0.010807122103869915, 0.022627150639891624, 0.043639134615659714, 0.011951453983783722, 0.0412689708173275, 0.03424709290266037, -0.001111237215809524, 0.042641762644052505, -0.0014699142193421721, -0.04089047759771347, 0.0090402290225029, 0.04168405383825302, 0.02689480036497116, 0.0000027523396965989377, -0.0031259029638022184, 0.032417215406894684, -0.0042532156221568584, 0.0437997505068779, -0.005018938332796097, -0.0004007643728982657, 0.04229561612010002, 0.038860104978084564, -0.05414251610636711, -0.020338019356131554, 0.05911994352936745, 0.010165865533053875, -0.0578613355755806, -0.00114324945025146, -0.02285889722406864, 0.07921557873487473, -0.03678537532687187, 0.02474299445748329, -0.008185116574168205, 0.009427664801478386, 0.04119099676609039, 0.0905962735414505, 0.0621732659637928, -0.022290991619229317, 0.007942845113575459, 0.04035134240984917, -0.03954949975013733, -0.006943879183381796, -0.05917977914214134, 0.030454587191343307, -0.014285799115896225, 0.004608233459293842, 0.04027378931641579, 0.03252115845680237, -0.0031866622157394886, -0.08022211492061615, -0.016195686534047127, 0.014482760801911354, -0.03858735039830208, 0.010852281004190445, 0.012980914674699306, -0.009037181735038757, -0.06177401542663574, 0.031414080411195755, 0.035581983625888824, -0.0004893890582025051, 0.05344269424676895, 0.00868584867566824, 0.06215262785553932, 0.011387837119400501, 0.057527508586645126, -0.029313309118151665, 0.011999236419796944, -0.02275107614696026, 0.044485609978437424, 0.001681410358287394, 0.0041070664301514626, 0.02787819877266884, 0.008264685049653053, -0.003367774421349168, 0.044003915041685104, -0.019239341840147972, 0.07232359051704407, 0.07346073538064957, 0.010750552639365196, 0.008222470059990883, 0.04122302681207657, -0.0008498768438585103, 0.013383937999606133, -0.04128383845090866, -0.013607504777610302, -0.0005038377712480724, 0.01901702955365181, -0.017481112852692604, -0.038075223565101624, -0.03728003799915314, 0.07588053494691849, 0.0038003032095730305, -0.015266756527125835, 0.014319458976387978, -0.0023799114860594273, -0.05648889020085335, 0.036529235541820526, -0.0032171295024454594, 0.011045566760003567, -0.017648618668317795, 0.011632701382040977, 0.03257538378238678, 0.010287194512784481, -0.011788779869675636, 0.027132684364914894, -0.006637399550527334, -0.004186243750154972, 0.005425719544291496, -0.026344122365117073, -0.031465888023376465, -0.0006657856283709407, 0.03913521766662598, -0.019413495436310768, -0.050854578614234924, -0.02984309382736683, -0.04486456140875816, 0.0036615582648664713, 0.031077776104211807, -0.0367412194609642, 0.012133198790252209, -0.0019270613556727767, 0.023764703422784805, 0.0064106350764632225, 0.0377318374812603, 0.014421624131500721, 0.010771655477583408, 0.013710284605622292, 0.05796046927571297, 0.02647937461733818, -0.006540315225720406, -0.02625914290547371, 0.05429526045918465, 0.03999987244606018, -0.038520678877830505, 0.0005663558258675039, 0.0008078979444690049, 0.009990074671804905, -0.03964816406369209, 0.014118221588432789, -0.04553467407822609, 0.04991759732365608, -0.01797955296933651, 0.009589319117367268, -0.03606852889060974, 0.015896882861852646, 0.04664396494626999, 0.020530909299850464, -0.03879452869296074, -0.02831023558974266, 0.06562318652868271, 0.00195748801343143, 0.018297627568244934, 0.0156311746686697, 0.000696327886544168, -0.012156940996646881, 0.03237064555287361, -0.002313589444383979, -0.028306595981121063, -0.0047505320981144905, -0.010196707211434841, -0.051931027323007584, 0.03458322584629059, 0.005141800735145807, -0.019350456073880196, 0.03981770947575569, 0.004510107915848494, 0.057551123201847076, 0.03564593568444252, -0.031052621081471443, -0.035090286284685135, 0.03776896372437477, 0.00812818668782711, -0.018909482285380363, -0.002062155632302165, -0.027299407869577408, -0.04554862901568413, -0.0061495122499763966, -0.04339812695980072, -0.05171637982130051, 0.0065809874795377254, -0.012491232715547085, -0.015382501296699047, -0.030065910890698433, 0.01671259105205536, 0.04799061641097069, 0.035043150186538696, 0.027370167896151543, -0.005191498901695013, 0.006846700329333544, 0.02829122357070446, 0.0017232234822586179, -0.05158930644392967, 0.007883097976446152, -0.0034106196835637093, 0.07087425142526627, 0.025231603533029556, -0.0021309133153408766, -0.014765352010726929, 0.0061757517978549, 0.009350278414785862, 0.008380686864256859, 0.007703293114900589, 0.02790641598403454, -0.05662034824490547, -0.04292689636349678, -0.009263785555958748, 0.019595099613070488, -0.012783902697265148, -0.03581986203789711, 0.04790142923593521, 0.007916208356618881, 0.01799551211297512, 0.07254301756620407, -0.043460819870233536, -0.018591033294796944, 0.04053409397602081, -0.008703168481588364, 0.07084355503320694, -0.05323978140950203, -0.056468572467565536, 0.0346878245472908, -0.004852153826504946, -0.04916876181960106, 0.008932424709200859, 0.006199320312589407, 0.03183629363775253, -0.019328884780406952, 0.027421098202466965, 0.012675733305513859, -0.016692819073796272, -0.021889863535761833, -0.021901199594140053, 0.023765532299876213, 0.016181183978915215, 0.007203529588878155, 0.027841418981552124, 0.003702621441334486, 0.01781315915286541, 0.02989373542368412, 0.0017855196492746472, -0.006654434837400913, -0.03990446403622627, -0.015931012108922005, 0.022834336385130882, 0.0026278572622686625, 0.005654896143823862, 0.04154796153306961, -0.004927898291498423, 0.038377728313207626, 0.024023985490202904, 0.048681970685720444, 0.022732241079211235, -0.058140434324741364, -0.005876259412616491, -0.009334894828498363, -0.012166138738393784, -0.006439812947064638, 0.0370122566819191, 0.042538128793239594, 0.07519789785146713, -0.006459746975451708, 0.03334380313754082, -0.021514464169740677, -0.0015674043679609895, -0.0600663423538208, -0.04794219508767128, 0.052084386348724365, 0.029843544587492943, 0.05015205964446068, 0.0360398106276989, -0.04085991531610489, -0.018952006474137306, 0.004578175023198128, -0.02307194657623768, 0.04647624492645264, 0.006138592958450317, 0.06771956384181976, -0.09432217478752136, 0.005066209938377142, -0.05210599675774574, 0.030021656304597855, -0.011013452894985676, 0.06690751761198044, 0.014842675067484379, 0.024740396067500114, 0.033111780881881714, 0.015623512677848339, 0.05973772704601288, -0.10027460008859634, 0.036451004445552826, -0.0775255635380745, 0.033598314970731735, -0.002333038719370961, 0.0004799184971489012, -0.015181869268417358, 0.045000240206718445, -0.04647817462682724, 0.03776487335562706, -0.04931477829813957, -0.01600193791091442, 0.0022859724704176188, 0.007673031650483608, 0.04998203366994858, 0.02265223115682602, -0.03874507546424866, 0.039081137627363205, 0.030697904527187347, -0.04076603055000305 ]
Lorsqu'il ne résulte pas des énonciations du bilan, le prix de revient est déterminé, en tant que de besoin, à partir de tous documents comptables ou autres pièces justificatives et à défaut par voie d'évaluation sous réserve du droit de contrôle de l'administration.
Code général des impôts, annexe iii
324 AF
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299393
1979-07-01 00:00:00
12ed77c413516ed03ab02827737e0b5526ed6993365929a434a05fd3a28a68b3
[ -0.10537134855985641, 0.04228288680315018, -0.011219472624361515, 0.02197570540010929, -0.036457084119319916, -0.021770548075437546, -0.1420719176530838, 0.06577806174755096, 0.018243830651044846, -0.04895136132836342, -0.026884449645876884, 0.0676407665014267, -0.05355020612478256, 0.04122680053114891, 0.0031928319949656725, 0.06750261783599854, 0.05137301981449127, 0.03039470873773098, 0.04913405328989029, 0.021393008530139923, 0.07723132520914078, 0.08594093471765518, 0.01397259347140789, 0.017336400225758553, 0.01896747760474682, 0.013922087848186493, -0.06370311975479126, -0.0813668817281723, -0.06476379930973053, -0.03123294748365879, -0.0035560873802751303, -0.051194846630096436, -0.019359160214662552, 0.011186571791768074, 0.043387871235609055, -0.027355236932635307, 0.013848185539245605, 0.049906570464372635, -0.012407170608639717, 0.007463840302079916, 0.02692463994026184, 0.024843614548444748, 0.0734604150056839, 0.04852844402194023, 0.08294788002967834, 0.05816119164228439, -0.014284506440162659, 0.03633883595466614, -0.06602741032838821, 0.026650482788681984, -0.00010981832019751891, 0.042347706854343414, 0.06534601747989655, 0.004339692648500204, 0.016627393662929535, 0.10559003055095673, -0.056874122470617294, 0.06947602331638336, 0.08216793835163116, -0.003234721254557371, 0.004345844499766827, -0.0010185155551880598, -0.04380476847290993, -0.009321589954197407, -0.026491863653063774, -0.03133491799235344, 0.03152022883296013, -0.030162446200847626, 0.059395719319581985, 0.02406162954866886, -0.03073030710220337, 0.045327331870794296, 0.0023847578559070826, -0.008526175282895565, 0.04687773436307907, 0.04610016942024231, -0.041079629212617874, -0.0005081102717667818, -0.024265706539154053, 0.020713014528155327, -0.07550708949565887, -0.03948914632201195, 0.05883634462952614, -0.005806662607938051, -0.0282058734446764, 0.019025972113013268, 0.011349288746714592, -0.07938601821660995, -0.03800767660140991, -0.011355321854352951, 0.005152228754013777, 0.008062787353992462, -0.04141298681497574, 0.010072385892271996, -0.022527538239955902, 0.0173080675303936, -0.0385868176817894, 0.03745715692639351, 0.03168635070323944, -0.002066283952444792, -0.005684522911906242, 0.06310373544692993, 0.046531785279512405, -0.006853360682725906, 0.014870242215692997, -0.0036511775106191635, -0.000008040127795538865, -0.03828885033726692, 0.0001581568649271503, -0.011750464327633381, -0.022588755935430527, 0.06929109990596771, -0.03906223550438881, -0.026845348998904228, 0.029302800074219704, 0.07156530022621155, 0.03998087719082832, -0.08735927194356918, -0.010811652056872845, 0.012147469446063042, -0.01008884608745575, -0.04634243622422218, -0.02786801941692829, 0.030815081670880318, -0.08730311691761017, -0.0893503874540329, -0.006690088659524918, -0.0009051405941136181, -0.046744003891944885, -0.01821742206811905, 0.058230988681316376, 0.08251655846834183, 0.01597699336707592, -0.03742147982120514, 0.01921577751636505, -0.05699428543448448, 0.04051235318183899, 0.024964425712823868, -0.009559913538396358, -0.012951543554663658, -0.023934299126267433, -0.03063283860683441, -0.04558713734149933, 0.017416739836335182, 0.025848202407360077, -0.007942676544189453, -0.08119837939739227, -0.04105152562260628, 0.07505329698324203, 0.018305400386452675, -0.008723036386072636, 0.00851512886583805, 0.0692654699087143, -0.01944924145936966, 0.021873412653803825, -0.06156287342309952, -0.002980720717459917, 0.07171864807605743, -0.006041187327355146, -0.02511185221374035, -0.004029454197734594, 0.034546032547950745, -0.007644421886652708, -0.017844954505562782, -0.014526435174047947, -0.023127375170588493, 0.028607934713363647, 0.012538370676338673, 0.03763921186327934, 0.03611181303858757, -0.06102651357650757, 0.02229197695851326, -0.0031424888875335455, -0.004582224879413843, -0.008419463410973549, -0.07424552738666534, -0.013798884116113186, -0.04356883093714714, -0.017906824126839638, 0.02951265312731266, -0.05139385163784027, -0.01764303632080555, -0.009403511881828308, -0.030327515676617622, 0.03532131388783455, 0.061401668936014175, 0.02813541144132614, -0.06727484613656998, 0.04569319263100624, 0.03206942602992058, 0.004312816541641951, 0.00043946917867287993, -0.07529273629188538, 0.005082214716821909, 0.04985444247722626, -0.024375172331929207, -0.010498959571123123, -0.020353730767965317, 0.014808454550802708, 0.0028478032909333706, -0.03839076682925224, 0.015060897916555405, -0.008657588623464108, 0.01753372512757778, -0.03206074610352516, -0.03879094496369362, -0.01815863884985447, 0.015570571646094322, 0.006408696994185448, -0.06278465688228607, 0.008853442966938019, 0.06518599390983582, 0.032228052616119385, 0.001114341546781361, -0.06201886013150215, -0.007678319700062275, -0.055039141327142715, -0.01445482112467289, 0.004700911697000265, 0.014615962281823158, -0.02550366148352623, -0.046021364629268646, -0.045756012201309204, 0.015167463570833206, 0.06075512245297432, 0.03028787672519684, -0.017349502071738243, 0.035293251276016235, 0.013066367246210575, -0.03302793949842453, 0.0355975478887558, 0.01913600042462349, 0.02520163543522358, 0.017475521191954613, -0.01865655556321144, -0.03264187276363373, 0.04887775704264641, 0.01621067337691784, -0.05193975195288658, 0.048646435141563416, -0.011424311436712742, 0.01700887270271778, 0.029929840937256813, -0.027949262410402298, -0.015073304064571857, -0.015971068292856216, -0.02863377332687378, -0.03701000660657883, -0.009684578515589237, 0.014791886322200298, -0.018372103571891785, 0.03043822944164276, 0.038264717906713486, 0.024302693083882332, 0.004061995539814234, -0.02224472537636757, 0.002069906797260046, 0.010991755872964859, 0.0004854185099247843, -0.04123349115252495, -0.013905482366681099, -0.019829725846648216, -0.02282227948307991, 0.0311705581843853, -0.0007595669594593346, -0.06754610687494278, 0.020072903484106064, 0.008569499477744102, -0.04459067061543465, -0.06294418126344681, 0.04540294408798218, -0.01731701008975506, -0.026588281616568565, 0.06317344307899475, 0.000025468552848906256, -0.0034683174453675747, 0.0037082675844430923, -0.038212187588214874, 0.056721437722444534, 0.014216014184057713, 0.009152816608548164, -0.03992146998643875, -0.06082582101225853, -0.049299318343400955, -0.03945576027035713, 0.04704080894589424, 0.020827727392315865, -0.04889189079403877, 0.023163512349128723, 0.03213967755436897, -0.005181066691875458, 0.0501999706029892, 0.004479157272726297, 0.08433130383491516, 0.023575732484459877, 0.01848524995148182, 0.05573590472340584, 0.07758074998855591, 0.03543909639120102, -0.023167086765170097, -0.06434749066829681, -0.030759040266275406, 0.021987950429320335, -0.006335729267448187, 0.008617069572210312, -0.03126250579953194, -0.02437393181025982, 0.00851419847458601, -0.04181987792253494, 0.03113013505935669, -0.028011774644255638, 0.004512797109782696, -0.008208181709051132, -0.03818731755018234, 0.02192741073668003, 0.01563272811472416, -0.021744398400187492, 0.05969783291220665, -0.03318767994642258, -0.05215204134583473, 0.058572620153427124, 0.0416586808860302, 0.02294459007680416, 0.072049580514431, 0.006405872292816639, -0.03145521506667137, -0.014819453470408916, 0.034307051450014114, -0.0342031791806221, 0.015284571796655655, -0.02129095420241356, 0.008435525000095367, 0.02961677499115467, -0.05693451687693596, -0.001764613320119679, 0.0308331698179245, 0.01834324188530445, -0.044431887567043304, -0.014326186850667, 0.03356054797768593, 0.012896504253149033, 0.028295956552028656, -0.04990367591381073, 0.023974843323230743, -0.0036009345203638077, -0.026671981438994408, 0.017239684239029884, 0.018328223377466202, -0.008654741570353508, -0.02838495373725891, 0.007486513815820217, 0.03988036885857582, 0.04077325016260147, 0.05488487705588341, 0.07243902236223221, -0.037901509553194046, -0.06271786987781525, -0.016239764168858528, -0.011201505549252033, 0.02918294444680214, 0.055930785834789276, -0.033341459929943085, -0.03669910132884979, 0.013403221033513546, -0.006921232212334871, -0.017374558374285698, -0.0036826482973992825, 0.0568603090941906, 0.007811129558831453, 0.08061354607343674, 0.026287835091352463, 0.00876529235392809, 0.0000054096412895887624, 0.08429399132728577, 0.0384269542992115, 0.09213723987340927, -0.011844005435705185, 0.01534088421612978, 0.026231834664940834, -0.005839152727276087, 0.012685424648225307, -0.0016877164598554373, 0.040277671068906784, -0.06525659561157227, 0.022245828062295914, 0.05739494040608406, -0.0202934592962265, 0.007336887065321207, 0.014452040195465088, -0.010508527979254723, 0.013442007824778557, -0.011452102102339268, -0.03701608255505562, 0.003255454357713461, 0.0027886827010661364, -0.031941935420036316, 0.007620229385793209, 0.019627461209893227, -0.03622114285826683, 0.06325363367795944, 0.006314511876553297, -0.012057965621352196, 0.0638795718550682, -0.008986441418528557, -0.02830490469932556, 0.01282737497240305, 0.01960347592830658, -0.005092113744467497, 0.009737351909279823, 0.04210175201296806, 0.03514765202999115, 0.05743540823459625, -0.01256629079580307, -0.016155827790498734, -0.011448302306234837, 0.046863529831171036, -0.02478075958788395, 0.05114513263106346, 0.13674016296863556, -0.030109016224741936, 0.02310853824019432, 0.021886438131332397, -0.010922144167125225, -0.00820712000131607, -0.0270391795784235, -0.03267334774136543, 0.012553257867693901, 0.05976385250687599, 0.022335220128297806, -0.02776266634464264, -0.01196579821407795, 0.021711641922593117, -0.007650069892406464, -0.03286270797252655, -0.05725901201367378, 0.008057267405092716, 0.00014569441555067897, -0.060215309262275696, 0.015138788148760796, -0.006706674583256245, -0.013762736693024635, -0.005174282938241959, 0.039544057101011276, -0.04621169716119766, -0.043782733380794525, 0.024602150544524193, 0.008280374109745026, -0.013934746384620667, 0.0024747576098889112, 0.02334846742451191, -0.074063241481781, 0.04074256122112274, -0.023788267746567726, -0.002601438434794545, 0.02519460767507553, -0.013318520039319992, -0.029587341472506523, -0.023529063910245895, -0.012331954203546047, -0.051756564527750015, -0.011966297402977943, -0.0071137649938464165, 0.016904449090361595, -0.008863776922225952, 0.005108853802084923, 0.04027704894542694, -0.006904185749590397, 0.05165724456310272, -0.019918162375688553, 0.0068965209648013115, 0.04959108307957649, 0.021269476041197777, 0.0181706752628088, -0.006976528093218803, -0.034077174961566925, 0.04032325744628906, -0.05476270988583565, 0.0676332488656044, 0.04937538877129555, -0.007266305387020111, -0.0036801595706492662, -0.0012807921739295125, -0.021160872653126717, 0.006252724211663008, 0.0009523288463242352, 0.03439607098698616, -0.09010963886976242, -0.05821426212787628, -0.04099515452980995, 0.04679207503795624, -0.018081804737448692, 0.004332653246819973, 0.007726697716861963, -0.0005162794841453433, 0.0015588643727824092, 0.044280365109443665, 0.04213612526655197, -0.03617256507277489, 0.023692777380347252, 0.052399925887584686, -0.03801410272717476, 0.003941782284528017, -0.040740128606557846, 0.04127274826169014, -0.006475653499364853, 0.0560106560587883, 0.02999909035861492, -0.0279011782258749, 0.027180355042219162, -0.00906373281031847, -0.004206113982945681, 0.03205004334449768, 0.008409165777266026, -0.03958136588335037, 0.02568809501826763, 0.001999638509005308, -0.059859760105609894, 0.007405790966004133, -0.02342286705970764, 0.0478028878569603, 0.03175748512148857, -0.0004581037210300565, -0.039247408509254456, 0.02452334575355053, 0.0021861798595637083, -0.00742638623341918, 0.015708357095718384, 0.02924070693552494, 0.040301818400621414, -0.007933849468827248, -0.010041531175374985, 0.0054286569356918335, 0.01786358468234539, -0.03901351988315582, 0.030962491407990456, -0.017054062336683273, 0.024670571088790894, 0.0578182190656662, 0.01679963618516922, 0.02249107137322426, -0.04532366245985031, -0.04209284856915474, 0.07281419634819031, -0.09605806320905685, 0.03694934770464897, -0.02742823027074337, -0.010362436063587666, -0.035792045295238495, -0.021805938333272934, -0.011927824467420578, 0.04255931079387665, 0.0641639456152916, -0.012719576247036457, 0.032549917697906494, -0.009665358811616898, -0.0495067834854126, 0.026436150074005127, -0.005721847992390394, 0.02736038714647293, 0.014564698562026024, -0.00491552148014307, 0.006386250257492065, 0.024392422288656235, -0.04976442828774452, 0.007152915932238102, 0.002393563510850072, -0.04387607052922249, 0.002446206519380212, -0.04417847841978073, 0.0076124416664242744, 0.023205695673823357, 0.019094033166766167, 0.04150767996907234, -0.031105514615774155, -0.060885149985551834, 0.021080851554870605, -0.011648994870483875, 0.006200879812240601, 0.0009625878883525729, -0.05617472156882286, -0.026635894551873207, -0.00926296692341566, 0.05730683356523514, 0.016602905467152596, -0.028899861499667168, 0.01669079251587391, -0.030923306941986084, -0.044630471616983414, -0.018047645688056946, 0.01636456698179245, 0.008670669049024582, 0.021576661616563797, -0.04562539607286453, -0.01756376214325428, 0.008620436303317547, -0.0003152395074721426, -0.019012657925486565, 0.0052355192601680756, -0.014505086466670036, -0.019439231604337692, 0.03689397871494293, -0.018080564215779305, -0.021105872467160225, -0.0056146420538425446, -0.021349798887968063, 0.07831019908189774, -0.01649237424135208, -0.07384829968214035, -0.03942270204424858, 0.049721021205186844, -0.01785157434642315, -0.035233885049819946, -0.010476462543010712, 0.027498876675963402, 0.0009633523877710104, 0.023384811356663704, -0.0036437315866351128, -0.0431874543428421, -0.031600382179021835, 0.0643245130777359, -0.040691014379262924, -0.039513010531663895, -0.0032374151051044464, 0.038842033594846725, 0.03264227136969566, 0.004830440040677786, -0.020477987825870514, -0.03362831473350525, -0.06605230271816254, -0.032360050827264786, 0.02151964232325554, -0.009455117397010326, 0.00423326063901186, -0.010998382233083248, -0.048257604241371155, 0.000025527937395963818, -0.028942467644810677, -0.013159851543605328, 0.006437635514885187, 0.016091976314783096, -0.005553374532610178, -0.03814959526062012, 0.045940812677145004, 0.028349418193101883, 0.021274972707033157, -0.010715795680880547, 0.01683889329433441, -0.0027110534720122814, -0.013059609569609165, 0.04607044532895088, 0.022839538753032684, 0.019095633178949356, 0.03956448286771774, 0.002398958196863532, -0.010819777846336365, 0.011006196960806847, 0.0028001449536532164, -0.04240388795733452, 0.03357395529747009, 0.009173265658318996, 0.0017230783123522997, -0.025487735867500305, -0.007952908985316753, -0.020632443949580193, -0.046649228781461716, -0.02353977970778942, 0.006935843266546726, -0.004962640348821878, 0.017833048477768898, 0.03077581152319908, 0.02526863105595112, -0.000360996084054932, 0.059405017644166946, 0.013291554525494576, -0.015084692277014256, 0.01640264503657818, -0.03852500021457672, 0.020160559564828873, -0.025938641279935837, 0.0044333068653941154, -0.007850737310945988, -0.025059117004275322, -0.0744696632027626, 0.025993118062615395, -0.09435886889696121, -0.0024254145100712776, -0.06243739277124405, 0.017768921330571175, 0.02891700528562069, 0.017557280138134956, -0.02669106051325798, -0.02042071707546711, 0.04653835669159889, -0.011996005661785603, 0.007321016862988472, 0.00493712117895484, 0.06583192944526672, -0.025974415242671967, 0.04068031907081604, 0.05591770261526108, -0.00221696007065475, 0.027445031329989433, 0.0007065676618367434, -0.004814507905393839, 0.0159781351685524, 0.013153798878192902, 0.04820087179541588, 0.006044489331543446, 0.026396939530968666, -0.006271149031817913, 0.01898644119501114, -0.005243148189038038, 0.02134479396045208, -0.019036075100302696, -0.034683384001255035, -0.02183578908443451, -0.0042657554149627686, -0.020847678184509277, 0.01855456456542015, 0.05180089548230171, 0.005998597014695406, 0.040444351732730865, -0.016470609232783318, 0.0024122761096805334, -0.03913792222738266, 0.023806463927030563, 0.058861520141363144, 0.0542745441198349, -0.0193202942609787, -0.019367320463061333, -0.007355115842074156, -0.0290205217897892, 0.04172353073954582, 0.032056402415037155, 0.031005941331386566, -0.034187208861112595, 0.11222134530544281, -0.048338424414396286, -0.023832615464925766, -0.045340396463871, 0.03910507634282112, -0.014493615366518497, -0.01600789837539196, 0.025671714916825294, -0.016387687996029854, -0.014171813614666462, -0.00024927701451815665, 0.015136520378291607, -0.029999544844031334, -0.03097783401608467, -0.0779382511973381, 0.01060052216053009, 0.01829681172966957, 0.026962997391819954, 0.01564585231244564, 0.004695899318903685, -0.005925439763814211, 0.029864508658647537, -0.02000408060848713, 0.023983241990208626, 0.053642917424440384, -0.033904749900102615, 0.004344657063484192, -0.01093042641878128, -0.0355374701321125, -0.07327234745025635, 0.0017988492036238313, -0.025728533044457436 ]
L'année à retenir pour dégager le prix de revient est celle de la création ou de l'acquisition de l'immobilisation. Lorsque l'exercice comptable ne coincide pas avec l'année civile et que la date exacte de l'acquisition ou de la création n'est pas connue, l'année à retenir est celle de la clôture dudit exercice. Dans le cas où l'année d'acquisition de certaines immobilisations n'est pas connue comme dans le cas où une ventilation année par année des dépenses afférentes aux immobilisations créées ne peut être effectuée, la référence à retenir est la période au cours de laquelle les immobilisations ont été acquises ou créées. Le coefficient de réévaluation est alors déterminé en divisant le total des coefficients afférents aux années comprises dans ladite période par le nombre de ces années. Ce procédé de réévaluation est applicable notamment en ce qui concerne les immobilisations édifiées ou créées par l'entreprise lorsque les dépenses nécessitées par cette édification ou cette création se sont étendues sur plusieurs années.
Code général des impôts, annexe iii
324 AG
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299394
1979-07-01 00:00:00
cf6cfef65787af4a2c84fda4399fb3a8b2140ee66708d75919a113e1f637f838
[ -0.05871579423546791, 0.04064364731311798, 0.007340313401073217, -0.026252640411257744, 0.010985800065100193, -0.04939209297299385, -0.07844290882349014, 0.06869509071111679, 0.05475576967000961, -0.05929476022720337, -0.008455788716673851, 0.04901210591197014, -0.07661045342683792, -0.00834871456027031, -0.01471336092799902, 0.006934644188731909, 0.033997610211372375, 0.04265037551522255, 0.05154705047607422, 0.01776176504790783, 0.10623659938573837, 0.03775319084525108, 0.02291470393538475, -0.004933957941830158, -0.021117830649018288, 0.033754587173461914, 0.01459493488073349, -0.07129746675491333, 0.01218681875616312, 0.01566912792623043, -0.0802256390452385, -0.00834332313388586, -0.010239964351058006, 0.0888482853770256, 0.04719100520014763, -0.061491455882787704, -0.003299746662378311, 0.01718931272625923, -0.026176979765295982, 0.0005230435053817928, -0.04101968929171562, -0.057945989072322845, 0.05628436431288719, -0.02046397514641285, 0.04586537182331085, 0.028076769784092903, -0.03277770057320595, 0.11921999603509903, -0.016004424542188644, 0.09017013758420944, -0.03486640378832817, 0.044614698737859726, 0.048314742743968964, -0.030935749411582947, 0.015442424453794956, 0.029227284714579582, -0.05686550959944725, 0.09466703981161118, 0.10805954039096832, -0.05336163938045502, -0.03126925230026245, -0.0019673181232064962, 0.005249847657978535, -0.009491890668869019, -0.04487429931759834, -0.035915978252887726, 0.010968579910695553, -0.03178706020116806, 0.1323200762271881, 0.008001280017197132, -0.01846153289079666, -0.011961803771555424, -0.04465509578585625, 0.008924126625061035, 0.04175242781639099, 0.02534635178744793, 0.0014909496530890465, -0.030612414702773094, 0.02618887647986412, -0.006985847372561693, -0.025239363312721252, -0.010815543122589588, -0.013700722716748714, 0.04509931802749634, -0.014526434242725372, -0.01411044504493475, 0.013280313462018967, -0.0027314519975334406, -0.050761960446834564, 0.013388239778578281, -0.011818110942840576, 0.04978499934077263, -0.008336023427546024, 0.0038533261977136135, 0.0009693935280665755, 0.009069596417248249, -0.043386612087488174, 0.002301722066476941, 0.061479683965444565, -0.035963207483291626, 0.04008936509490013, 0.03696126118302345, 0.01421885471791029, 0.00423284200951457, 0.026758501306176186, -0.023707689717411995, 0.002860572887584567, -0.011479645036160946, -0.016253894194960594, -0.0013826972572132945, -0.010090481489896774, -0.007980206981301308, -0.019215911626815796, -0.06074720248579979, -0.020390905439853668, 0.005705117713660002, -0.006988446228206158, -0.08618874102830887, 0.02117316797375679, 0.009936000220477581, -0.005152510479092598, -0.0024477574042975903, -0.024788742884993553, 0.020307239145040512, -0.08842847496271133, -0.05736508220434189, -0.02284034714102745, 0.0001665237359702587, -0.05044184625148773, -0.033850204199552536, 0.004045375157147646, 0.06460028141736984, 0.01020416896790266, -0.03764031082391739, 0.012457981705665588, 0.01729481853544712, -0.04398858919739723, 0.03278423100709915, 0.023573851212859154, -0.03656257316470146, -0.036209285259246826, -0.02018553391098976, -0.03671302646398544, 0.057131078094244, 0.03144785016775131, -0.03498878702521324, 0.06189994513988495, -0.04195961728692055, 0.011002208106219769, -0.005177127663046122, -0.06322996318340302, 0.03137923404574394, 0.10082985460758209, -0.04075143113732338, 0.005435382481664419, 0.0036678400356322527, 0.017043065279722214, 0.06755618005990982, 0.011285585351288319, -0.02501797117292881, 0.06416629254817963, 0.06877107918262482, 0.006803466938436031, -0.015506104566156864, 0.01586148887872696, 0.014988589100539684, 0.04157218337059021, 0.07742686569690704, -0.02592315897345543, 0.028236176818609238, -0.059617072343826294, 0.019633591175079346, 0.019801417365670204, 0.01020791381597519, -0.007920660078525543, -0.05388316139578819, -0.05002210661768913, -0.020806241780519485, -0.07976694405078888, 0.04021322727203369, -0.06515277922153473, -0.03561287373304367, 0.017145726829767227, -0.023977627977728844, 0.08004289865493774, 0.04917271435260773, -0.0031500509940087795, -0.054256927222013474, -0.049853384494781494, 0.02533569373190403, -0.010486475192010403, -0.010875385254621506, -0.0585993155837059, 0.01052925270050764, -0.009128703735768795, -0.059171102941036224, -0.03568339720368385, -0.029688892886042595, 0.045584142208099365, 0.0593668594956398, -0.016855182126164436, -0.004465377889573574, -0.010871876031160355, 0.019798539578914642, -0.02329147793352604, -0.0005567352054640651, -0.001344541204161942, -0.04398201033473015, -0.0003754124336410314, -0.06449558585882187, 0.04105653986334801, 0.03473171964287758, -0.006298002786934376, -0.036503057926893234, -0.031711824238300323, -0.051879893988370895, -0.006317157298326492, -0.00946013256907463, -0.006791879888623953, 0.03131865710020065, -0.0077780443243682384, -0.030410973355174065, -0.031728345900774, 0.004991330672055483, 0.07466693222522736, 0.04619531333446503, -0.03479296341538429, -0.00986754521727562, 0.010347235947847366, -0.01905668154358864, 0.06823693960905075, -0.017737165093421936, 0.020730508491396904, 0.02649286575615406, -0.0023955560754984617, 0.039959315210580826, 0.06973575800657272, -0.031102687120437622, -0.048765797168016434, 0.030405888333916664, 0.0022617760114371777, -0.015311061404645443, 0.02491762302815914, -0.03662325069308281, 0.03858717903494835, -0.08807607740163803, -0.04188564792275429, -0.028466209769248962, -0.03386060893535614, 0.01379305962473154, 0.003113768296316266, 0.04939918965101242, -0.01584257185459137, 0.038164637982845306, -0.05023717135190964, -0.009844565764069557, -0.011503534391522408, -0.016949869692325592, -0.018536914139986038, -0.005738966632634401, -0.008778790943324566, -0.03444567695260048, -0.009092073887586594, -0.000029043032554909587, 0.030233904719352722, -0.07541285455226898, 0.024439388886094093, 0.010936214588582516, -0.06851758807897568, -0.01868491806089878, -0.04402952268719673, -0.0037911981344223022, -0.045414458960294724, 0.024309806525707245, -0.027566611766815186, 0.008128311485052109, -0.010199114680290222, -0.03788268566131592, 0.04581278935074806, 0.00040255478234030306, -0.009521659463644028, -0.014186959713697433, 0.027867019176483154, -0.05466382950544357, -0.0012534249108284712, 0.008341193199157715, -0.015864992514252663, -0.04323336482048035, 0.013190707191824913, 0.08734654635190964, -0.01181728858500719, -0.030148182064294815, -0.022596172988414764, 0.08920212090015411, -0.034808602184057236, 0.008696040138602257, -0.030923491343855858, 0.05042259395122528, 0.044471338391304016, -0.03689160943031311, -0.06304512917995453, -0.05346733704209328, 0.01574079506099224, -0.012062083929777145, -0.013953294605016708, 0.013865377753973007, 0.009229006245732307, -0.022389035671949387, -0.06592756509780884, 0.025049982592463493, -0.037967387586832047, 0.05131426826119423, 0.03415343910455704, -0.08628862351179123, 0.03306454047560692, -0.04898112639784813, -0.011267229914665222, 0.022971870377659798, -0.04137123003602028, -0.03455313667654991, 0.0033258721232414246, 0.0774804875254631, 0.021637778729200363, 0.05773591250181198, -0.008306088857352734, -0.022837646305561066, 0.006236857268959284, 0.03049037605524063, -0.012796474620699883, 0.0005018258234485984, -0.004340497311204672, 0.019001174718141556, 0.0172027125954628, -0.056587543338537216, 0.014130396768450737, 0.0274912528693676, -0.008150569163262844, -0.01197807490825653, 0.01933235302567482, 0.023206396028399467, 0.03382953628897667, -0.041432321071624756, -0.008924383670091629, 0.014459696598351002, -0.010197524912655354, -0.046919770538806915, 0.02859560027718544, 0.012234115973114967, 0.010345159098505974, -0.005242879502475262, -0.005097048822790384, 0.0017857382772490382, 0.033566463738679886, 0.05785365030169487, 0.052800215780735016, -0.026293868198990822, -0.02155386656522751, 0.00505713140591979, -0.00613116379827261, -0.002241348149254918, 0.057278599590063095, -0.002383848186582327, -0.05685834959149361, 0.037189584225416183, 0.04298171401023865, -0.025527440011501312, 0.0061915223486721516, 0.0637066513299942, 0.013333994895219803, 0.13364173471927643, 0.015895036980509758, -0.012432553805410862, 0.042256709188222885, 0.03510775417089462, -0.013907059095799923, 0.01900940202176571, -0.021845277398824692, -0.028900623321533203, 0.011689011007547379, 0.02346569485962391, 0.015974510461091995, -0.03772342950105667, -0.03575605899095535, -0.02828654646873474, 0.013205103576183319, -0.004633178003132343, -0.009689385071396828, 0.030923396348953247, -0.006318413186818361, -0.01576349325478077, 0.019019832834601402, -0.020681636407971382, -0.03792070597410202, 0.021941659972071648, -0.015516004525125027, -0.05428319051861763, 0.002771480940282345, 0.005154173821210861, -0.0010017409222200513, 0.017741672694683075, -0.027520064264535904, 0.030689353123307228, 0.012706203386187553, -0.03085855208337307, -0.01373318862169981, 0.06345078349113464, 0.02008630335330963, -0.04326369985938072, 0.020870819687843323, 0.011015080846846104, 0.005579359829425812, 0.06262923777103424, 0.0420968234539032, -0.03796411678195, -0.045269329100847244, 0.033044397830963135, -0.006404421292245388, 0.044326674193143845, 0.15303106606006622, -0.007815769873559475, 0.00540609285235405, 0.01651853136718273, -0.0034691852051764727, 0.035882219672203064, -0.01209129486232996, -0.007136705331504345, 0.06064122915267944, 0.06027131900191307, -0.06562641263008118, -0.006424873601645231, 0.01974218152463436, 0.008664801716804504, -0.006404546555131674, -0.05393478274345398, -0.108625128865242, 0.02510855533182621, -0.030668847262859344, -0.017425140365958214, 0.01013013906776905, 0.00823525432497263, -0.04399081692099571, 0.02372732013463974, 0.03715458884835243, -0.048698458820581436, -0.0546242855489254, -0.03856564313173294, 0.0016315220855176449, 0.004907676018774509, 0.0056320116855204105, -0.01173924095928669, -0.05908909812569618, 0.023467397317290306, -0.04281115159392357, 0.008655254729092121, -0.006688715890049934, 0.004166068509221077, -0.04435630515217781, -0.010738887824118137, -0.026531539857387543, 0.004776556044816971, -0.011217029765248299, 0.01878538727760315, 0.019185196608304977, 0.01958939991891384, 0.03463536873459816, 0.04193904623389244, 0.009794995188713074, 0.02893093042075634, -0.022231481969356537, 0.02190314419567585, 0.024178724735975266, 0.017926035448908806, 0.02709966152906418, -0.01161152869462967, 0.04892141744494438, 0.06047379970550537, 0.04774204269051552, 0.07279526442289352, 0.017217762768268585, 0.05926932394504547, 0.02134048379957676, 0.03398054093122482, 0.0031195927876979113, 0.002154432237148285, 0.03518131002783775, 0.0027834686916321516, -0.07789786905050278, -0.020647088065743446, -0.025159692391753197, -0.01522747240960598, 0.00002910610601247754, -0.01947224698960781, 0.015867717564105988, -0.017656883224844933, -0.015126766636967659, 0.0520598329603672, 0.001960564171895385, 0.0033476005773991346, 0.008919402956962585, 0.06772709637880325, -0.013325388543307781, -0.028921648859977722, -0.05806300416588783, 0.06442578881978989, 0.033321235328912735, 0.06099603697657585, 0.08031946420669556, -0.0029498671647161245, -0.01195534411817789, -0.003521096194162965, -0.04191398248076439, -0.02243898995220661, -0.01012263260781765, 0.04111822322010994, -0.020958242937922478, -0.014932158403098583, -0.04797172546386719, -0.02747025527060032, 0.009293558076024055, 0.00026453760801814497, 0.05042097717523575, 0.028695683926343918, 0.013145295903086662, 0.046142272651195526, 0.044978976249694824, -0.03683456778526306, 0.03174375742673874, -0.0033681022468954325, 0.02112220600247383, 0.015357324853539467, -0.016668813303112984, 0.037777189165353775, 0.027331331744790077, -0.007010865956544876, 0.06939464807510376, -0.0016680402914062142, 0.05561255291104317, 0.03395138308405876, 0.01070583239197731, 0.03635096549987793, -0.006387699395418167, -0.045842889696359634, 0.023392662405967712, -0.04727155715227127, 0.011615168303251266, -0.008788690902292728, 0.021467559039592743, -0.018034061416983604, -0.02399260923266411, -0.01540358830243349, 0.07931739836931229, 0.04011833295226097, 0.01186911016702652, -0.0032469190191477537, -0.025906313210725784, -0.01625128649175167, 0.03667888045310974, -0.003494569333270192, 0.01679612696170807, -0.0024981105234473944, 0.011115365661680698, 0.0335567481815815, -0.004294635262340307, -0.05158465728163719, 0.03537248075008392, 0.024837538599967957, 0.026321178302168846, -0.01331646740436554, 0.013598930090665817, -0.030905378982424736, 0.04785897955298424, 0.04869523644447327, -0.04530620947480202, -0.06905399262905121, -0.0327296257019043, -0.0418851338326931, -0.005362030118703842, -0.02466565929353237, -0.02793046273291111, -0.006067115813493729, -0.04978863149881363, 0.007905411534011364, 0.021854490041732788, 0.0031095235608518124, 0.01351596787571907, 0.014959090389311314, -0.04102758690714836, 0.03399816155433655, 0.003860885975882411, -0.03162829950451851, -0.019659321755170822, 0.027877533808350563, -0.027371719479560852, 0.006227891426533461, 0.011368835344910622, -0.033222638070583344, -0.01597011461853981, -0.02562880888581276, 0.03894992545247078, -0.005390103906393051, 0.01236425805836916, -0.02686692588031292, 0.006463769357651472, 0.01660897210240364, 0.015285668894648552, 0.04246719181537628, -0.002290136180818081, -0.028114046901464462, -0.005413443315774202, 0.0750633105635643, -0.03769926354289055, 0.003034726483747363, -0.007932488806545734, 0.013070188462734222, -0.017492540180683136, 0.018475882709026337, 0.019803479313850403, -0.06409218907356262, -0.04999379813671112, -0.04367398843169212, -0.0345771424472332, 0.03785480558872223, -0.014971626922488213, 0.007510461378842592, -0.015325562097132206, 0.005842683371156454, 0.005627880804240704, -0.029033858329057693, -0.053856659680604935, -0.05134578049182892, -0.014216342009603977, -0.011068417690694332, -0.01096936222165823, -0.028182683512568474, -0.05211431533098221, -0.043738432228565216, -0.04187509045004845, -0.03496445715427399, 0.018415190279483795, -0.018078548833727837, -0.019080793485045433, 0.01553991436958313, 0.022526364773511887, -0.024212969467043877, 0.038677964359521866, 0.04186854138970375, 0.032286860048770905, -0.007466266397386789, -0.004331341478973627, 0.008781252428889275, 0.017594585195183754, -0.027625475078821182, 0.01790391281247139, -0.03464720770716667, 0.06258141994476318, -0.0048409877344965935, -0.03650730475783348, -0.07450470328330994, 0.01470914576202631, 0.026706798002123833, 0.032325923442840576, 0.01791105605661869, 0.055139243602752686, -0.015824435278773308, -0.0482955276966095, 0.002764403820037842, 0.026419686153531075, 0.014705963432788849, -0.0368477925658226, 0.0590343251824379, -0.011822400614619255, -0.021708011627197266, 0.051503170281648636, -0.046646635979413986, -0.01112902257591486, 0.025361763313412666, -0.025197619572281837, 0.03138911351561546, 0.010372941382229328, 0.025049399584531784, 0.027372149750590324, 0.0030562165193259716, -0.041124772280454636, 0.0013060978380963206, -0.017788127064704895, 0.020602701231837273, -0.015338059514760971, 0.02328886091709137, 0.012313845567405224, 0.021570034325122833, 0.03923538327217102, -0.010769186541438103, 0.039447180926799774, -0.0228438563644886, 0.023658696562051773, 0.006841124501079321, 0.004774534143507481, 0.027050592005252838, 0.029309583827853203, 0.008075995370745659, -0.023163655772805214, -0.01600993052124977, -0.015223556198179722, -0.00009855976531980559, -0.0034597632475197315, 0.00952229741960764, 0.028491221368312836, 0.02480562962591648, 0.026802286505699158, 0.03303530439734459, 0.016210930421948433, -0.0005376937915571034, 0.01217227429151535, 0.00026367336977273226, -0.008447779342532158, 0.027128910645842552, -0.042358480393886566, 0.006038978695869446, 0.0354125089943409, 0.05644621327519417, -0.020146066322922707, 0.052382711321115494, -0.027452711015939713, 0.022352175787091255, -0.08926422894001007, 0.01895570009946823, 0.007691751699894667, 0.07175778597593307, 0.05971105396747589, 0.06680747121572495, -0.03804836794734001, 0.035447657108306885, -0.009838137775659561, 0.06069772690534592, 0.014711159281432629, -0.02585611864924431, 0.04874785989522934, -0.03048044443130493, -0.033540353178977966, -0.0302813071757555, 0.017301466315984726, -0.027018863707780838, -0.00784300733357668, 0.06677249073982239, 0.01824302226305008, -0.014190895482897758, 0.04877270758152008, 0.0010265932651236653, -0.021992631256580353, 0.052398234605789185, -0.04674642160534859, 0.01406474132090807, -0.007596152368932962, -0.029807504266500473, -0.0036982479505240917, 0.01804272085428238, 0.00662827305495739, 0.014516209252178669, -0.04148441553115845, 0.021283667534589767, -0.0017120264237746596, -0.010852943174540997, 0.010063881054520607, -0.0008748212130740285, -0.030564438551664352, 0.020130440592765808, -0.032842811197042465, -0.0074591683223843575 ]
I. - Les déclarations prévues à l'article 1502 du code général des impôts sont souscrites par les débiteurs de la taxe foncière sur les propriétés bâties au sens de l'article 1400 de ce code. II. - Lorsqu'il s'agit d'un établissement industriel dont les biens appartiennent à plusieurs personnes, chacune d'elles est soumise aux obligations de l'article 1502 précité à raison de l'ensemble des éléments imposables dont elle est propriétaire.
Code général des impôts, annexe iii
324 AH
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299395
1979-07-01 00:00:00
c61579582340723bfe7911ac2403391ce5523910402af6893f255f03e7cb6159
[ -0.05399865657091141, 0.04924415051937103, -0.0032107350416481495, 0.04166646674275398, -0.06059829518198967, -0.03259441629052162, -0.06633157283067703, 0.03129856660962105, 0.06152275204658508, -0.06401050835847855, 0.02342749387025833, 0.04025612026453018, -0.01656034030020237, 0.006469469051808119, -0.10734173655509949, 0.06667046993970871, 0.05075730010867119, -0.01813422329723835, -0.024839403107762337, -0.005676053464412689, 0.025749562308192253, 0.03447488322854042, 0.019631125032901764, 0.001516845659352839, -0.07654043287038803, 0.05531114339828491, 0.021863529458642006, -0.053588803857564926, -0.04401220753788948, 0.05369676277041435, 0.014010444283485413, -0.020658355206251144, 0.0685841366648674, 0.07016244530677795, 0.040140680968761444, -0.08444192260503769, 0.055444132536649704, 0.04687198996543884, -0.005718145053833723, 0.014556408859789371, 0.01412463653832674, 0.09018444269895554, 0.03591042011976242, 0.029523683711886406, -0.03549061715602875, 0.004294789861887693, 0.026744717732071877, 0.060814231634140015, -0.04954282566905022, 0.043080780655145645, 0.028284549713134766, 0.03113899938762188, 0.016696764156222343, 0.07229664921760559, 0.015208397060632706, 0.007124518509954214, -0.07559318840503693, -0.04062630981206894, 0.057441696524620056, 0.022300351411104202, -0.04493517056107521, -0.0029308367520570755, -0.011385945603251457, -0.008257932960987091, 0.017785439267754555, -0.05817846581339836, 0.011038821190595627, -0.017214573919773102, 0.1421499252319336, -0.002194848144426942, 0.01903318613767624, 0.026562239974737167, 0.010998538695275784, 0.02309718169271946, 0.027903234586119652, 0.0941542461514473, -0.02338804304599762, 0.00041292686364613473, 0.0054344539530575275, 0.009022654965519905, 0.011809428222477436, -0.053190819919109344, 0.06208031252026558, -0.007488944102078676, -0.010120834223926067, -0.03483516722917557, 0.027977460995316505, -0.049592532217502594, 0.05900029093027115, -0.040744323283433914, 0.008221184834837914, 0.005775994621217251, -0.03557070344686508, 0.0006586460513062775, -0.013114497065544128, 0.033998753875494, -0.013225463218986988, -0.03476211056113243, 0.0759657546877861, -0.04020298272371292, 0.013373908586800098, -0.014812043868005276, 0.025633960962295532, 0.004636396188288927, 0.024834292009472847, -0.027036938816308975, 0.01397806778550148, -0.05274346470832825, -0.031627509742975235, 0.02229267731308937, -0.025730526074767113, -0.002123634796589613, -0.07855994254350662, -0.078038290143013, -0.08494126796722412, 0.04713066667318344, -0.016907932236790657, -0.01970086432993412, 0.0460062175989151, 0.013947703875601292, -0.022903243079781532, -0.04914011433720589, -0.058853186666965485, 0.025777269154787064, -0.07877913117408752, -0.005680392030626535, 0.02132214605808258, -0.05869010090827942, -0.0677642673254013, -0.037483636289834976, 0.009289459325373173, 0.035242628306150436, -0.018874621018767357, -0.03419060260057449, -0.017688408493995667, 0.005139141343533993, 0.045782670378685, 0.02926681935787201, -0.0013591235037893057, 0.02769649215042591, -0.016404621303081512, 0.003579998156055808, -0.009516616351902485, 0.02754056081175804, 0.01868400163948536, 0.05110057443380356, -0.06305592507123947, -0.08515308052301407, 0.038124579936265945, 0.051312562078237534, -0.017856763675808907, 0.011925069615244865, 0.0758478119969368, -0.06811907887458801, 0.0001875752495834604, -0.05022880807518959, 0.028749709948897362, 0.01756812073290348, -0.029241010546684265, -0.023742496967315674, 0.027691489085555077, 0.06108132004737854, 0.05695768818259239, -0.013671659864485264, -0.032192617654800415, -0.045215584337711334, 0.0348476767539978, -0.0005969107733108103, 0.03975137695670128, 0.015041183680295944, -0.09585496038198471, 0.01109939906746149, -0.00621634628623724, -0.036991219967603683, 0.0042077163234353065, -0.048928555101156235, -0.007996957749128342, 0.07018785923719406, -0.0580328144133091, 0.04969479516148567, 0.042747076600790024, -0.11064612865447998, 0.02991103194653988, 0.010109896771609783, 0.06176671385765076, -0.04024180397391319, -0.0345170833170414, -0.023747986182570457, -0.0011349013075232506, 0.045632701367139816, -0.023237954825162888, 0.010597548447549343, -0.07083407789468765, 0.008377636782824993, 0.013246350921690464, -0.01818033680319786, -0.02775174006819725, 0.04605415463447571, 0.012823180295526981, 0.0544748418033123, 0.014934095554053783, 0.0009668691200204194, -0.03311901167035103, 0.013148830272257328, -0.011288773268461227, 0.011527325958013535, 0.045887552201747894, 0.043709345161914825, 0.008662916719913483, 0.01081436313688755, 0.019284412264823914, -0.042696043848991394, 0.031380023807287216, 0.05139120668172836, 0.01403337437659502, 0.002111096167936921, -0.07192574441432953, 0.018780002370476723, 0.04414504021406174, -0.02276097796857357, -0.005059754475951195, -0.058775290846824646, -0.01787124201655388, -0.0510578528046608, 0.03044690564274788, 0.012292553670704365, -0.02569546364247799, 0.021221378818154335, -0.029514895752072334, -0.026770131662487984, -0.015941403806209564, 0.01018292736262083, -0.03696753829717636, 0.021069815382361412, 0.014763260260224342, -0.018252190202474594, -0.009689108468592167, 0.018849173560738564, -0.0353999026119709, 0.08234108984470367, 0.008014657534658909, 0.022274017333984375, 0.019662238657474518, 0.0040169525891542435, 0.04113954305648804, 0.015684429556131363, -0.022990548983216286, -0.01362324133515358, -0.0037679870147258043, 0.04969122260808945, -0.0315435416996479, 0.02443876303732395, -0.06032118946313858, 0.0199142899364233, 0.011988899670541286, -0.05135510116815567, 0.059231676161289215, 0.007098547648638487, 0.014820593409240246, -0.004091192036867142, -0.01944716088473797, -0.002593791577965021, -0.001279655727557838, 0.018328256905078888, 0.039826735854148865, -0.10974366962909698, 0.030302563682198524, 0.04911842942237854, -0.0054436055943369865, -0.009615697897970676, 0.015796465799212456, 0.011272699572145939, -0.00849470216780901, 0.041590508073568344, -0.00269894115626812, 0.007799339480698109, -0.02669471502304077, 0.014327576383948326, 0.03469539061188698, 0.02841292694211006, -0.008783985860645771, 0.028769630938768387, 0.0008288368117064238, -0.006997664924710989, -0.07019443809986115, -0.002216079505160451, 0.029025070369243622, -0.005232802592217922, -0.02281918376684189, 0.03795992583036423, -0.004219407215714455, 0.01822362095117569, -0.030875863507390022, 0.027987375855445862, 0.008214726112782955, -0.042593810707330704, -0.038768470287323, -0.0021064062602818012, 0.010537704452872276, -0.009921159595251083, 0.05458134412765503, -0.017735270783305168, -0.002517847577109933, -0.05481356754899025, 0.01623782142996788, -0.0028325419407337904, -0.027148474007844925, -0.002518089720979333, -0.0018124603666365147, 0.000849687319714576, -0.02223450131714344, 0.005954456515610218, 0.06593701243400574, -0.0008792660082690418, 0.037115707993507385, -0.010749178938567638, 0.02614692971110344, 0.04235672205686569, -0.031199678778648376, -0.02873522788286209, 0.014332838356494904, 0.117142453789711, 0.0034963665530085564, 0.009769048541784286, 0.010039210319519043, -0.006948376074433327, -0.0012713160831481218, -0.015193779952824116, -0.06462915986776352, -0.02998400293290615, 0.009453020989894867, 0.01350256334990263, 0.01133014541119337, -0.06924714893102646, 0.02248399518430233, -0.006619120016694069, 0.0199118684977293, 0.018572049215435982, -0.006734413094818592, 0.06559639424085617, 0.0919235497713089, -0.016687646508216858, -0.02053140103816986, -0.020254498347640038, 0.03632672503590584, -0.001597725902684033, -0.016630157828330994, 0.0030287536792457104, -0.002106068655848503, 0.009013622999191284, 0.02674170769751072, -0.028102125972509384, 0.014279241673648357, 0.0682634562253952, 0.028879107907414436, -0.046256158500909805, -0.008228068239986897, 0.06276381015777588, -0.05183195322751999, 0.036977656185626984, -0.041206665337085724, 0.010089261457324028, 0.06092151254415512, 0.021749990060925484, -0.008317694999277592, 0.02540631592273712, -0.007116393186151981, 0.032227471470832825, -0.060691624879837036, 0.0037278158124536276, -0.012917716056108475, 0.029769470915198326, 0.018866246566176414, 0.03700324147939682, -0.010533137246966362, 0.039397597312927246, 0.013980409130454063, -0.052660200744867325, 0.03654409199953079, -0.010776996612548828, -0.005131750367581844, -0.016551397740840912, 0.06797493994235992, 0.06058812886476517, 0.03847624361515045, -0.026600569486618042, 0.05654612183570862, 0.016416626051068306, 0.017788317054510117, 0.0324736088514328, 0.004980521276593208, -0.008170069195330143, 0.01293551828712225, 0.016407852992415428, 0.0157448910176754, -0.028262926265597343, 0.0440121553838253, 0.030453477054834366, -0.037174489349126816, -0.022197002544999123, -0.013760083355009556, 0.0657496303319931, 0.03026667796075344, 0.03846067935228348, 0.05848908796906471, 0.034049082547426224, 0.010662387125194073, -0.04660167545080185, -0.024231964722275734, 0.02813887968659401, 0.0390479601919651, -0.010866312310099602, -0.012277591042220592, -0.07645393908023834, -0.03330044075846672, -0.023073773831129074, 0.03993653133511543, -0.0027745552361011505, 0.14456263184547424, 0.017860691994428635, 0.028185825794935226, 0.0169217512011528, 0.03247431293129921, -0.085562564432621, -0.026199204847216606, -0.03626708313822746, -0.012689629569649696, 0.0010270426282659173, -0.011613871902227402, -0.010418809950351715, -0.041471272706985474, 0.07368201017379761, 0.010086948983371258, -0.061032734811306, -0.044194236397743225, -0.04876294732093811, -0.011738274246454239, -0.020943518728017807, 0.004759985953569412, -0.03935506194829941, -0.02875393070280552, 0.017413971945643425, 0.015910262241959572, -0.09792064875364304, 0.017536351457238197, -0.011598539538681507, -0.04149189218878746, -0.025541914626955986, -0.01590053178369999, -0.012686985544860363, -0.008718579076230526, -0.018806451931595802, -0.033483657985925674, -0.02852476015686989, 0.04976687207818031, 0.03298979997634888, -0.028805911540985107, 0.03630951792001724, 0.035860270261764526, -0.031797636300325394, -0.047022316604852676, 0.019110310822725296, -0.016971619799733162, -0.06548173725605011, 0.01721581630408764, 0.05731181800365448, 0.014212224632501602, 0.04260209575295448, 0.021786358207464218, 0.03009362705051899, 0.008961141109466553, 0.017210476100444794, -0.024644160643219948, -0.03848767653107643, -0.01604255847632885, 0.031220145523548126, -0.006678174249827862, 0.025888929143548012, 0.03334588184952736, -0.015249792486429214, 0.02894647791981697, 0.015419509261846542, -0.01895698346197605, -0.008916914463043213, -0.014924188144505024, 0.0187508724629879, -0.04285332188010216, -0.03750738501548767, 0.056883979588747025, -0.009465825743973255, 0.02196076139807701, 0.008131549693644047, -0.016906937584280968, 0.0032824971713125706, 0.030460422858595848, 0.06705565750598907, 0.010003563016653061, 0.0009919381700456142, -0.0009026156039908528, -0.04330878704786301, -0.04800540581345558, -0.019553720951080322, 0.0011064241407439113, 0.0810915008187294, 0.011223907582461834, -0.03385842218995094, 0.08001041412353516, 0.02799193747341633, -0.012180982157588005, -0.059227343648672104, -0.05261387303471565, -0.04907330498099327, -0.0036754137836396694, -0.03085053525865078, 0.011462998576462269, 0.014529632404446602, -0.003523791441693902, 0.012402979657053947, -0.010704576969146729, 0.031910717487335205, 0.02886861190199852, 0.03997087478637695, 0.033918432891368866, 0.010203827172517776, 0.01017798949033022, 0.0011527367169037461, 0.03910042718052864, -0.014277501031756401, 0.005565702449530363, 0.011497549712657928, 0.04505608230829239, -0.0024119780864566565, 0.0107499398291111, -0.003337371163070202, -0.009635528549551964, -0.0192642230540514, -0.011467642150819302, 0.0370657742023468, 0.00825344119220972, 0.017723994329571724, 0.030898049473762512, -0.010418511927127838, 0.0633724182844162, -0.01652437075972557, 0.004284687340259552, 0.02804209478199482, 0.05011432245373726, 0.012417571619153023, -0.022938020527362823, -0.06085995212197304, -0.010557635687291622, 0.04465007409453392, 0.026788007467985153, 0.042760349810123444, -0.04199177026748657, -0.05262559652328491, 0.04881652817130089, -0.00047292810631915927, -0.00069223198806867, 0.03209003806114197, 0.004081587307155132, -0.006934287492185831, -0.0106946537271142, -0.01626620627939701, 0.023865608498454094, -0.029539816081523895, 0.02125660888850689, -0.02593877911567688, -0.03048471361398697, 0.0027139652520418167, -0.003760244697332382, -0.03283025696873665, 0.013933863490819931, -0.006523923948407173, -0.02604551613330841, -0.005968790967017412, -0.0020540677942335606, -0.02230898104608059, -0.06065485253930092, -0.01369544118642807, 0.033134203404188156, -0.016525058075785637, -0.048717595636844635, 0.0015678629279136658, 0.01542921643704176, 0.015075563453137875, 0.01631699688732624, 0.06928598880767822, -0.05971101298928261, 0.052069686353206635, -0.019712666049599648, 0.04087017476558685, 0.02373591810464859, -0.03923894092440605, 0.029269162565469742, -0.01759037747979164, -0.01650203950703144, -0.04079466685652733, 0.002968903398141265, -0.043974943459033966, 0.017301855608820915, -0.015345584601163864, 0.034894444048404694, 0.020317545160651207, 0.0456278994679451, 0.006635924801230431, 0.00317147234454751, -0.0072389100678265095, -0.03603152930736542, -0.006087221670895815, 0.001844573998823762, 0.0230867899954319, 0.010986995883286, 0.016037026420235634, -0.0090726837515831, 0.007752647623419762, -0.0035925633274018764, -0.0028600189834833145, -0.02709774859249592, -0.026088958606123924, -0.04934438318014145, -0.0072169918566942215, 0.0344388410449028, -0.010387228801846504, 0.024188917130231857, 0.015919962897896767, 0.05805245414376259, 0.012747506611049175, -0.08646232634782791, -0.016311580315232277, -0.024998189881443977, 0.008968879468739033, -0.03625611588358879, -0.024335086345672607, -0.02142011560499668, -0.02821296453475952, 0.0006892719538882375, 0.011914428323507309, -0.05016114190220833, -0.0834546610713005, -0.014650773257017136, 0.013080616481602192, -0.020208677276968956, 0.01793021336197853, 0.05348841845989227, -0.010423977859318256, 0.03091682679951191, -0.0007266698521561921, -0.0383579395711422, 0.043387070298194885, -0.003042131196707487, -0.035530444234609604, -0.06573013216257095, 0.050924625247716904, 0.03837883099913597, 0.03430477902293205, -0.019501153379678726, -0.05939778685569763, -0.00020174171368125826, 0.07522904127836227, -0.001937680528499186, 0.03301844373345375, 0.07884243875741959, -0.027097167447209358, -0.04198629409074783, -0.037704966962337494, 0.0012661012588068843, 0.027594713494181633, 0.012897564098238945, -0.02477089874446392, 0.015730246901512146, -0.010477765463292599, -0.014876268804073334, -0.018589526414871216, -0.0006761281401850283, 0.02506961300969124, -0.007470991462469101, -0.006429278291761875, -0.036014728248119354, 0.025642113760113716, -0.03639039769768715, -0.011460702866315842, 0.01927509345114231, 0.029858311638236046, 0.027934515848755836, -0.008234954439103603, 0.01612131856381893, 0.047695234417915344, 0.0005322181386873126, -0.017089933156967163, -0.07458894699811935, 0.0076361908577382565, 0.03161497414112091, 0.013262436725199223, 0.020602643489837646, -0.011918596923351288, 0.004685560707002878, 0.02477126382291317, 0.015524846501648426, 0.015343044884502888, 0.06797877699136734, 0.0316007062792778, 0.0006465708720497787, 0.012078654021024704, 0.009817450307309628, -0.044395845383405685, 0.007732590194791555, -0.04332999140024185, 0.01820463500916958, 0.029973303899168968, 0.04173853620886803, 0.027850842103362083, -0.03879184275865555, 0.026782536879181862, -0.003461412386968732, 0.03357968106865883, -0.03706368803977966, -0.010659747757017612, 0.0015501441666856408, 0.014353965409100056, -0.0032328933011740446, -0.02113332785665989, -0.014963735826313496, 0.018957406282424927, -0.042044736444950104, -0.0046849031932652, 0.0027049724012613297, 0.061674654483795166, -0.02052619494497776, 0.006752049550414085, -0.008622108958661556, -0.052525293081998825, 0.004196024499833584, -0.0412304662168026, 0.03242747485637665, 0.021295959129929543, -0.008898564614355564, -0.059472911059856415, -0.009137650020420551, -0.022993147373199463, 0.03888539969921112, 0.0027793494518846273, 0.05811586230993271, 0.035010647028684616, -0.0025295098312199116, 0.03551807627081871, -0.029316186904907227, -0.02208644524216652, -0.03211068734526634, 0.0045447940938174725, -0.06833205372095108, 0.02599189057946205, -0.03764648362994194, 0.02927042916417122, 0.10020268708467484, -0.03938445821404457, -0.010128294117748737, 0.004915736149996519, -0.040263548493385315, -0.01647196337580681, 0.012505551800131798, -0.0021467506885528564, 0.07426691800355911, -0.05274682119488716, -0.043789297342300415, -0.021656664088368416, 0.003887549974024296, -0.03353046998381615 ]
I. - Les redevables visés à l'article 1502 du code général des impôts sont tenus de souscrire : a. Une déclaration par propriété ou fraction de propriété au sens de l'article 324 A , à l'exception des biens réservés à l'usage commun des occupants dans les immeubles collectifs ou ensembles immobiliers et qui doivent être déclarés sur la formule récapitulative visée au b ; b. Une déclaration récapitulative rédigée suivant le cas pour les immeubles collectifs ou ensembles immobiliers : Par bâtiment principal, les constructions accessoires ne formant pas dépendances d'un bâtiment principal donné étant rattachées au premier de ces bâtiments ; Par construction accessoire, si l'immeuble collectif ne comporte aucun bâtiment principal de rattachement. II. - Dans les immeubles collectifs placés sous le régime de la copropriété ou appartenant aux sociétés civiles immobilières dont l'objet est visé à l'article 1655 ter du code général des impôts la déclaration particulière à chacun des locaux des services communs-tels que loge de concierge bureau du syndic-faisant l'objet d'un occupation distincte et la déclaration récapitulative prévue au I sont souscrites selon le cas par le syndic de copropriété ou la société. III. - Lorsqu'une propriété ou une fraction de propriété normalement destinée à une utilisation distincte autre qu'un établissement industriel est affectée pour partie à l'habitation et pour le surplus à un autre usage il est souscrit une déclaration pour la partie affectée à l'habitation et une déclaration pour le surplus. IV. - Lorsqu'un établissement industriel comprend des locaux affectés à l'habitation il est souscrit une déclaration particulière pour chacun d'eux.
Code général des impôts, annexe iii
324 AI
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037127984
2018-06-30 00:00:00
bf9358f38b31a2eee6ac772e56f857e25e47841310bfc95f0730b40dcb4db8fe
[ -0.06371153146028519, 0.06514754146337509, -0.01698908768594265, 0.03049006499350071, -0.07259456813335419, -0.0343003012239933, -0.03609742224216461, 0.03662484884262085, 0.04963993281126022, -0.061261896044015884, -0.008878519758582115, -0.0032155532389879227, 0.023419052362442017, -0.007999468594789505, -0.10441910475492477, 0.06154291331768036, 0.0698193684220314, 0.0237569697201252, -0.050130218267440796, 0.014720261096954346, 0.015333406627178192, 0.029637806117534637, -0.03095174953341484, -0.008703877218067646, -0.04709366336464882, 0.08891487866640091, 0.07437840104103088, -0.07339513301849365, -0.037830084562301636, 0.024408049881458282, 0.022033069282770157, -0.009150462225079536, 0.07843244820833206, 0.08046827465295792, 0.016490213572978973, -0.08291871845722198, 0.013803644105792046, -0.0014585768803954124, -0.0551583431661129, -0.010865123942494392, 0.04975336417555809, 0.04842890426516533, 0.04227818176150322, 0.03716588392853737, -0.015205358155071735, 0.007158516440540552, 0.03795577213168144, 0.06271801888942719, -0.06591667234897614, 0.06241673231124878, -0.016772016882896423, 0.022261405363678932, 0.027769785374403, 0.049411650747060776, 0.0027288643177598715, 0.012780793011188507, -0.0893215760588646, 0.04022472724318504, 0.07185747474431992, -0.006409127730876207, -0.026294013485312462, -0.0022069017868489027, 0.00631412398070097, -0.02321721240878105, 0.07230495661497116, -0.05593243986368179, 0.03316386416554451, -0.020273135975003242, 0.13392828404903412, 0.023803304880857468, -0.0022725341841578484, 0.02063610590994358, -0.021774299442768097, 0.003804988693445921, 0.05752009525895119, 0.10936969518661499, -0.017574189230799675, 0.015540729276835918, 0.013702286407351494, -0.024020878598093987, 0.03426304832100868, -0.03151806443929672, -0.013237508945167065, -0.02011110819876194, -0.04081951454281807, -0.012084154412150383, -0.013739034533500671, -0.06933627277612686, 0.01317356526851654, -0.03714495152235031, 0.004458714742213488, -0.0246747974306345, -0.04250916838645935, 0.03475238382816315, 0.0039016762748360634, 0.06168830767273903, 0.00107289245352149, -0.05213119089603424, 0.09125713258981705, -0.011852252297103405, 0.029682548716664314, -0.018034541979432106, 0.023577284067869186, -0.020280372351408005, 0.045265018939971924, -0.04315553233027458, 0.01958930492401123, -0.06276444345712662, -0.0648551806807518, 0.013884909451007843, -0.038226526230573654, -0.026088103652000427, -0.06223401799798012, -0.06690410524606705, -0.06239207834005356, 0.09769295901060104, -0.009934813715517521, -0.02977301925420761, 0.07344277203083038, 0.04211428388953209, -0.014150936156511307, -0.016640501096844673, -0.04172677919268608, 0.03648701682686806, -0.09417521208524704, -0.014943040907382965, 0.02549637295305729, -0.03408001735806465, -0.09644386172294617, -0.06965499371290207, 0.011068292893469334, 0.01639745756983757, 0.019761350005865097, -0.04789477959275246, -0.012717931531369686, -0.011037487536668777, 0.03134918957948685, 0.02928279899060726, 0.013783557340502739, 0.005655523389577866, -0.0817847028374672, 0.02680264227092266, 0.008984899148344994, 0.06299199163913727, 0.005456232000142336, 0.04378219693899155, -0.009454564191401005, -0.0628855973482132, 0.036470815539360046, 0.03214139863848686, 0.012884480878710747, 0.03710954263806343, 0.0899449810385704, -0.02800641767680645, -0.013075582683086395, -0.03424820676445961, 0.010342524386942387, 0.015488844364881516, 0.0073377834632992744, -0.02902350015938282, 0.01860312558710575, 0.04815095663070679, 0.04834947735071182, -0.0031839555595070124, -0.03609151393175125, -0.057532090693712234, 0.028972415253520012, 0.015555270947515965, 0.02519783191382885, 0.02513459138572216, -0.05719370022416115, 0.033523257821798325, 0.0045728133991360664, -0.0334613136947155, -0.0017458302900195122, -0.040078941732645035, -0.017568163573741913, 0.0375443771481514, -0.06178945675492287, 0.08305388689041138, 0.027406394481658936, -0.08853642642498016, -0.006939444225281477, -0.0020041274838149548, 0.07135657966136932, -0.025579925626516342, -0.015226500108838081, -0.03144082427024841, -0.00772493239492178, 0.0330158993601799, -0.020474890246987343, 0.019176604226231575, -0.06318595260381699, 0.01786106266081333, -0.01540693361312151, -0.04184859246015549, 0.005890263710170984, 0.06736332923173904, 0.02895236387848854, 0.021236775442957878, -0.010532541200518608, -0.003801953513175249, -0.04482792690396309, 0.020016157999634743, -0.026567574590444565, -0.03594420850276947, 0.023880725726485252, 0.038430649787187576, -0.006047900300472975, 0.004256001207977533, 0.021759910508990288, -0.041467372328042984, 0.042289067059755325, 0.022810187190771103, 0.0396445170044899, -0.01864617131650448, -0.04333885759115219, 0.020516935735940933, 0.03928891941905022, -0.029295753687620163, -0.0214547086507082, -0.012518624775111675, -0.04255130514502525, -0.024786610156297684, 0.053194738924503326, 0.012524968944489956, -0.035753656178712845, 0.00036396458745002747, -0.05216125398874283, -0.001002754783257842, 0.007383083458989859, -0.024614445865154266, -0.005387179087847471, -0.01624281331896782, -0.002590551506727934, -0.013668245635926723, -0.010726061649620533, 0.043603792786598206, -0.009505501948297024, 0.06323324888944626, 0.01187152974307537, 0.0015550849493592978, 0.02759816311299801, 0.015070943161845207, 0.02645796351134777, 0.003077266737818718, 0.0020985854789614677, -0.01882638782262802, -0.01673569530248642, 0.014607718214392662, -0.0336323007941246, 0.008152468129992485, -0.02607644349336624, -0.008925894275307655, -0.01878099888563156, -0.04772583767771721, 0.037959158420562744, 0.008587399497628212, 0.005758232437074184, -0.05045964941382408, -0.025881782174110413, 0.0038883897941559553, -0.0034099675249308348, 0.023846721276640892, 0.028010370209813118, -0.09962500631809235, 0.024784786626696587, 0.04020797461271286, 0.018515119329094887, 0.002633537631481886, 0.008751867339015007, 0.024676930159330368, 0.00916881300508976, 0.06606489419937134, -0.014505033381283283, 0.0013852163683623075, -0.04523586481809616, 0.0177196953445673, 0.060868341475725174, 0.013575303368270397, -0.007643070537596941, 0.008642859756946564, -0.03299795463681221, -0.015821438282728195, -0.06500124931335449, 0.02134796604514122, 0.03884003683924675, 0.012201058678328991, -0.008319110609591007, 0.035226184874773026, -0.0437641367316246, 0.003966143354773521, -0.008895502425730228, 0.04398518055677414, 0.020403355360031128, -0.023580241948366165, -0.04789207503199577, 0.01953616365790367, 0.017673157155513763, -0.020248498767614365, 0.05503764748573303, -0.027067016810178757, 0.03825726732611656, -0.04021386429667473, -0.022296922281384468, -0.023963918909430504, -0.03679998964071274, -0.009659873321652412, -0.006898319814354181, 0.04102274775505066, 0.0006660911603830755, 0.034981317818164825, 0.02542809210717678, -0.013097026385366917, 0.0026963951531797647, 0.007820384576916695, 0.013662842102348804, 0.03385394066572189, -0.04446246102452278, -0.030960679054260254, 0.006343538872897625, 0.10660483688116074, 0.018636271357536316, -0.004323593806475401, -0.022911500185728073, -0.013183155097067356, -0.019158564507961273, 0.0022969688288867474, -0.03942494094371796, -0.002299847546964884, 0.0027433002833276987, 0.01937362179160118, 0.006659987382590771, -0.06311364471912384, 0.0221432875841856, -0.029022790491580963, 0.032321296632289886, -0.010040380991995335, -0.010001590475440025, 0.05913946032524109, 0.04560253024101257, -0.015517322346568108, -0.026403766125440598, -0.03937513753771782, 0.05625179409980774, -0.00840023998171091, 0.03749919310212135, 0.006160530727356672, 0.0023484225384891033, -0.0017975890077650547, 0.0091239707544446, -0.021474400535225868, 0.0317353792488575, 0.06464637815952301, 0.043482571840286255, -0.008247501216828823, -0.015094947069883347, 0.05300522968173027, -0.04763370752334595, 0.03247910365462303, -0.008340811356902122, -0.00994269922375679, 0.036209456622600555, 0.03776286169886589, -0.04106033965945244, 0.022472085431218147, -0.026700157672166824, 0.005558202508836985, -0.053352877497673035, 0.03472866117954254, -0.030675314366817474, 0.011274075135588646, 0.020790329203009605, 0.010684060864150524, 0.0017866306006908417, 0.02175513096153736, 0.019156700000166893, 0.016553428024053574, 0.029346654191613197, -0.031484197825193405, -0.005900138057768345, -0.019298365339636803, 0.03601473942399025, 0.0443982258439064, 0.03961542248725891, -0.0059278872795403, 0.04555762931704521, -0.014761214144527912, 0.0075972252525389194, 0.036182161420583725, -0.02070946991443634, -0.008936403319239616, -0.007557389792054892, 0.02276504784822464, 0.016339950263500214, -0.021318962797522545, 0.04163166508078575, 0.003125203074887395, -0.020337261259555817, -0.034108590334653854, -0.03645600378513336, 0.07596512138843536, 0.03169207647442818, 0.046746011823415756, 0.04013341665267944, 0.040936872363090515, 0.05141296237707138, -0.0418851338326931, -0.020612310618162155, 0.008485940285027027, 0.06426388770341873, 0.03918491303920746, 0.04878491163253784, -0.027045732364058495, -0.04390452802181244, 0.010083832778036594, 0.04701373726129532, -0.02278856746852398, 0.14498291909694672, 0.017906736582517624, 0.023863783106207848, 0.013233206234872341, 0.024805434048175812, -0.05345876142382622, -0.027133414521813393, 0.009104805998504162, 0.026612794026732445, 0.0207950621843338, -0.05432138964533806, 0.0034944943618029356, -0.025651326403021812, 0.056590184569358826, 0.032853104174137115, -0.03620120882987976, -0.05321439728140831, -0.03873723745346069, -0.028989825397729874, -0.008817233145236969, 0.015101989731192589, 0.0003346762096043676, -0.030863171443343163, 0.03345634415745735, 0.042989861220121384, -0.10533986240625381, 0.013375851325690746, -0.028771203011274338, -0.04863946884870529, -0.007288783323019743, 0.021724408492445946, -0.020269470289349556, -0.006393966730684042, 0.015002874657511711, -0.04471712186932564, -0.05777556449174881, 0.02445073053240776, 0.043302468955516815, -0.033110812306404114, 0.035259995609521866, 0.017340172082185745, -0.016470134258270264, -0.03472987562417984, 0.01530001126229763, -0.007844265550374985, -0.017809709534049034, 0.004842821974307299, 0.03953440487384796, 0.025271877646446228, 0.027230869978666306, 0.001561612356454134, 0.02835632674396038, 0.005506282672286034, 0.00405654264613986, -0.02498626336455345, -0.03839699551463127, -0.010580943897366524, 0.0289219468832016, 0.014751303941011429, 0.03510495275259018, 0.0391448512673378, -0.021784409880638123, 0.006229411344975233, 0.031531088054180145, -0.023226099088788033, -0.017232494428753853, -0.028225313872098923, 0.011218512430787086, -0.037991784512996674, -0.03533945605158806, 0.0432383231818676, -0.015571840107440948, 0.027313880622386932, 0.009563511237502098, -0.059350404888391495, -0.0006274409242905676, 0.01278979517519474, 0.0643901452422142, -0.0084164347499609, -0.0030200465116649866, -0.017323948442935944, -0.054955314844846725, -0.046509720385074615, -0.01912185177206993, -0.004266929347068071, 0.115876704454422, 0.019041800871491432, -0.006479479372501373, 0.08368182182312012, 0.01989060267806053, 0.04387550428509712, -0.06497091799974442, -0.03970196098089218, -0.06504534929990768, -0.041708774864673615, -0.03658483549952507, -0.008081158623099327, -0.02033213898539543, -0.013305071741342545, 0.022820906713604927, -0.009314426220953465, 0.025153320282697678, 0.051204487681388855, 0.036839548498392105, 0.013442236930131912, 0.023533089086413383, -0.002435757778584957, -0.07079368084669113, 0.014591304585337639, -0.007555103860795498, 0.026876920834183693, -0.019431453198194504, 0.02386792004108429, 0.01341645885258913, 0.02274492383003235, 0.008037229999899864, -0.040925901383161545, 0.009299620054662228, -0.0021796992514282465, 0.05161571502685547, -0.010999969206750393, 0.018313435837626457, 0.03564421832561493, 0.021648848429322243, 0.03158723562955856, -0.016126900911331177, 0.01135430671274662, 0.01899419166147709, 0.027717038989067078, 0.03439394012093544, -0.026642952114343643, -0.03148644417524338, 0.001980649773031473, 0.03623134642839432, 0.030507950112223625, -0.004626836162060499, -0.0403725802898407, -0.030037760734558105, 0.012954742647707462, -0.028080344200134277, -0.02302730269730091, 0.03351254016160965, 0.016241082921624184, 0.011104968376457691, -0.03158453479409218, 0.002448990475386381, 0.008804689161479473, 0.01298549398779869, 0.01873898133635521, -0.02222183533012867, 0.031727537512779236, -0.022469334304332733, 0.007566372863948345, 0.032369017601013184, 0.011238709092140198, -0.02435757778584957, -0.027219831943511963, 0.012612604536116123, -0.008868761360645294, -0.021541204303503036, -0.05574457347393036, 0.009440726600587368, 0.00810515321791172, -0.0056432015262544155, -0.029424145817756653, -0.00929301232099533, 0.02089025266468525, 0.01833268068730831, 0.01007668487727642, 0.08819914609193802, -0.048602696508169174, 0.023636355996131897, -0.02734277956187725, 0.020145976915955544, -0.00005597755080088973, -0.020289475098252296, 0.04402986913919449, -0.049768250435590744, -0.013240570202469826, -0.014294443652033806, 0.03225339576601982, 0.02193191833794117, 0.00306294159963727, -0.01133740320801735, 0.0058879731222987175, 0.039174288511276245, 0.025095421820878983, 0.044777996838092804, -0.007817280478775501, -0.012468334287405014, -0.043746739625930786, 0.016581328585743904, -0.00937077309936285, 0.034085679799318314, 0.027998246252536774, 0.02026326395571232, -0.026238979771733284, -0.004284882452338934, 0.0007302396115846932, 0.01703205145895481, -0.011200625449419022, 0.01928086392581463, -0.04329070448875427, -0.010721899569034576, 0.041860248893499374, -0.013775814324617386, -0.04581654071807861, 0.004217048641294241, 0.06724440306425095, -0.0007768157520331442, -0.0688968226313591, -0.03448789194226265, -0.018588418141007423, 0.0011734504951164126, -0.02553257718682289, -0.028862884268164635, -0.04966767877340317, -0.004160837735980749, -0.02692464552819729, -0.013434924185276031, -0.005798452999442816, -0.026117265224456787, -0.0072609540075063705, 0.05350751057267189, 0.019381791353225708, -0.02885248512029648, 0.044940151274204254, -0.0056207673624157906, 0.007388393394649029, -0.004248211160302162, -0.0358041487634182, 0.02707161009311676, 0.011248310096561909, -0.05139653757214546, -0.059625983238220215, 0.010948373936116695, -0.00014622457092627883, -0.006459672935307026, -0.015003932639956474, -0.07872255891561508, 0.061376046389341354, 0.06790759414434433, 0.018807193264365196, 0.054430946707725525, 0.08906953036785126, -0.05078757926821709, -0.049815498292446136, -0.023788221180438995, 0.02049022912979126, 0.03159889578819275, 0.002069642301648855, -0.01531821396201849, 0.038083821535110474, -0.010634693317115307, -0.056210439652204514, -0.03759797289967537, -0.02655595727264881, 0.004529251717031002, -0.006014615762978792, -0.01412650290876627, -0.01622256450355053, 0.04673963412642479, 0.005469101946800947, -0.024704361334443092, 0.03635389357805252, 0.015750233083963394, 0.003285345621407032, -0.033281564712524414, 0.018642373383045197, 0.04136824607849121, 0.0007912319269962609, -0.010425948537886143, -0.017458662390708923, 0.0297938734292984, -0.007067990489304066, 0.01726231910288334, 0.03774574026465416, -0.01692178286612034, -0.023207254707813263, 0.02033672295510769, -0.0139795346185565, 0.013385158963501453, 0.10029271990060806, 0.025102389976382256, -0.0302787683904171, 0.0043432945385575294, 0.031566083431243896, -0.010859398171305656, 0.016114002093672752, -0.05191687121987343, 0.01690536178648472, 0.03006950579583645, 0.03561881184577942, 0.07712478190660477, -0.00012021831935271621, 0.03949296846985817, -0.012433744966983795, 0.027725912630558014, -0.028150703758001328, 0.022249018773436546, 0.007995838299393654, 0.0028042462654411793, -0.005559264682233334, -0.018356449902057648, 0.015518046915531158, 0.03133409470319748, -0.044333335012197495, -0.009049886837601662, -0.01819533109664917, 0.06046571955084801, -0.029334498569369316, 0.045416057109832764, -0.0057926783338189125, 0.015137231908738613, -0.018092311918735504, -0.0285580325871706, 0.022630352526903152, -0.03495375066995621, -0.04172927513718605, -0.05357027426362038, -0.01821613311767578, -0.02854738011956215, 0.010955746285617352, -0.01090601459145546, 0.07134253531694412, 0.0005438108928501606, 0.003988516982644796, -0.01857772096991539, -0.0476435162127018, -0.042174309492111206, -0.01743335649371147, -0.03273783624172211, -0.05070239305496216, 0.03418337181210518, -0.04990312084555626, 0.05034199729561806, 0.0835890844464302, -0.03486591950058937, -0.014092795550823212, 0.00686207041144371, -0.05369372293353081, -0.008715174160897732, 0.018024219200015068, -0.027066197246313095, 0.00015114493726287037, -0.06267259269952774, -0.03640329837799072, 0.006181750446557999, 0.002063600579276681, -0.0017655248520895839 ]
Les déclarations sont établies conformément à un modèle fixé par la direction générale des finances publiques.
Code général des impôts, annexe iii
324 AJ
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037127982
2018-06-30 00:00:00
f0c59f066a98ba1a7653d88953963d1cb6eb85b3abab5cee03cfbdef20745974
[ -0.050349101424217224, 0.018800832331180573, -0.005900094751268625, 0.008983749896287918, -0.06581045687198639, -0.06798648834228516, -0.037582606077194214, 0.001746003283187747, 0.07150817662477493, -0.10358327627182007, -0.011426680721342564, 0.027229826897382736, 0.008923497051000595, 0.008832808583974838, -0.05506082624197006, 0.05057360231876373, 0.14104758203029633, 0.060593146830797195, 0.04581731930375099, -0.040101729333400726, 0.021012695506215096, 0.049681395292282104, 0.011973673477768898, 0.018761703744530678, -0.008746764622628689, -0.011395355686545372, 0.003863653866574168, -0.09053771942853928, -0.052351947873830795, 0.037393905222415924, -0.06270192563533783, -0.01551445759832859, 0.04574209824204445, 0.01852567307651043, 0.05580480769276619, 0.004807023331522942, 0.04438632354140282, -0.026539715006947517, -0.00260595278814435, 0.002845733892172575, 0.06286364793777466, 0.030358811840415, 0.04015018045902252, 0.0358239971101284, -0.02768087387084961, 0.07818543910980225, -0.07918022572994232, 0.0494554303586483, -0.07229655981063843, 0.07246211171150208, 0.047600481659173965, -0.008710026741027832, 0.028286399319767952, 0.03257785737514496, 0.05548332259058952, 0.03556143492460251, -0.045227717608213425, -0.013634555041790009, 0.027102788910269737, -0.001074305735528469, -0.022471796721220016, -0.0022472122218459845, -0.0022316027898341417, 0.002618960337713361, 0.020676009356975555, 0.012428811751306057, 0.06566476821899414, -0.013434261083602905, 0.0986621156334877, 0.030598849058151245, -0.059387437999248505, 0.023839617148041725, 0.0074313427321612835, 0.039898380637168884, 0.023910589516162872, 0.08282927423715591, 0.018737424165010452, 0.01850336417555809, 0.042998138815164566, 0.0026589762419462204, -0.07566263526678085, -0.004139413125813007, 0.060914795845746994, 0.017379144206643105, 0.010467689484357834, -0.028677796944975853, 0.01838298887014389, -0.03175373747944832, -0.05158737301826477, 0.07706692069768906, 0.006730389315634966, 0.016618836671113968, 0.016112957149744034, -0.024301795288920403, 0.026835566386580467, 0.06558782607316971, -0.026074955239892006, 0.049195192754268646, 0.08637547492980957, 0.005416404455900192, 0.030520586296916008, -0.010359873063862324, -0.047088373452425, 0.003933338914066553, 0.0060829962603747845, 0.0383983738720417, 0.049785081297159195, -0.030097123235464096, -0.016263827681541443, 0.01714598573744297, -0.05793242156505585, -0.005076924804598093, -0.03986349701881409, -0.015042755752801895, -0.013667765073478222, 0.08736967295408249, 0.028601596131920815, -0.06253999471664429, -0.03925357386469841, 0.03127096965909004, -0.020700927823781967, -0.0020567504689097404, -0.05690675228834152, -0.018622374162077904, -0.06867075711488724, 0.06588055938482285, 0.006119519006460905, -0.0777558833360672, -0.01921115070581436, -0.027157582342624664, 0.026906201615929604, 0.0374203659594059, -0.003145282855257392, -0.06730345636606216, 0.02792837657034397, -0.019204387441277504, -0.05838719755411148, 0.046272847801446915, 0.005740948487073183, -0.008747726678848267, -0.05494900420308113, 0.023893941193819046, -0.0475001186132431, 0.05696072056889534, 0.03199531137943268, 0.0033991853706538677, -0.004611148964613676, -0.06126810982823372, 0.05294206365942955, 0.0009241850930266082, -0.02022164687514305, 0.020778954029083252, 0.07209091633558273, -0.034364718943834305, 0.012244727462530136, -0.05571434646844864, -0.054698921740055084, 0.02941298484802246, -0.0003664867836050689, -0.046350471675395966, 0.031687602400779724, 0.023806318640708923, 0.030153853818774223, 0.05361536517739296, -0.04068803787231445, 0.024459300562739372, 0.01537246908992529, 0.017150351777672768, 0.03728703409433365, -0.00597030483186245, -0.06588420271873474, 0.04187359660863876, 0.0017767855897545815, -0.0373077392578125, -0.010219949297606945, -0.030713915824890137, 0.00871502049267292, 0.0064890519715845585, -0.013847408816218376, 0.03580988198518753, 0.017366718500852585, -0.08988546580076218, -0.0342063345015049, -0.03648865967988968, -0.018322119489312172, -0.00929705798625946, -0.06367798894643784, -0.01196315884590149, 0.033892471343278885, 0.020500918850302696, 0.006400341168045998, -0.017894726246595383, -0.05526087060570717, 0.04154616594314575, 0.019286060705780983, 0.013029291294515133, -0.020653506740927696, 0.014712706208229065, -0.01857990399003029, -0.021137287840247154, -0.011382617987692356, 0.019075900316238403, 0.015804819762706757, -0.00162977643776685, -0.038696225732564926, -0.060992710292339325, 0.03574969619512558, 0.0500948503613472, 0.013856909237802029, 0.0038808987010270357, 0.07241867482662201, 0.007604579441249371, 0.014211509376764297, -0.011307570151984692, -0.022932084277272224, -0.011934593319892883, -0.02756507135927677, 0.0047786058858036995, 0.035618919879198074, 0.021077916026115417, -0.015948530286550522, -0.04506605118513107, -0.07695846259593964, -0.05592671409249306, 0.0319632813334465, 0.01671607419848442, -0.00701742572709918, 0.03860093280673027, 0.031098250299692154, -0.04263043403625488, 0.017046546563506126, -0.0198458693921566, -0.008996726013720036, 0.0022955310996621847, 0.016416843980550766, -0.05090709030628204, 0.02823253720998764, 0.010010465048253536, 0.000810248835477978, 0.058836668729782104, -0.00003673423998407088, -0.004545026458799839, 0.02654692530632019, -0.01541023701429367, -0.04075957462191582, -0.05662884563207626, -0.01800520345568657, 0.03161638230085373, 0.02349461056292057, 0.0083044758066535, -0.011784439906477928, 0.04736969247460365, -0.03552067652344704, -0.010077161714434624, -0.005894074682146311, -0.038029272109270096, 0.028117576614022255, 0.02085983380675316, 0.030486799776554108, -0.04547691345214844, -0.014140154235064983, -0.016921663656830788, -0.01735169254243374, 0.011066808365285397, 0.02233794890344143, -0.10357147455215454, 0.010324971750378609, 0.04450388252735138, -0.007243126630783081, -0.03669644147157669, -0.0050846426747739315, 0.040231745690107346, 0.04963095113635063, 0.026747917756438255, -0.03518140688538551, -0.007389426231384277, -0.03331030160188675, -0.07730019837617874, 0.0692712664604187, 0.023184530436992645, 0.0025031801778823137, -0.011461964808404446, -0.04888174310326576, -0.07036905735731125, -0.0427723228931427, -0.019131645560264587, 0.06286944448947906, -0.002511768601834774, 0.0189522635191679, 0.028520721942186356, -0.05328301340341568, 0.01390235684812069, 0.010398906655609608, 0.041305020451545715, 0.04474945366382599, -0.012137680314481258, -0.010031724348664284, 0.01374051347374916, 0.017561912536621094, -0.01754981279373169, -0.05659400671720505, 0.03870372474193573, 0.001803345512598753, -0.007210760843008757, -0.053470827639102936, -0.0008742358186282218, -0.03535894677042961, 0.012609783560037613, 0.03298940882086754, 0.05486197769641876, -0.05000494793057442, 0.003776057856157422, 0.014621387235820293, -0.028854049742221832, -0.0029910665471106768, 0.0034355276729911566, 0.01784546859562397, 0.06957381218671799, 0.016041776165366173, -0.005189287476241589, -0.013015368953347206, 0.09922619163990021, 0.013176477514207363, 0.03683199733495712, -0.018097929656505585, -0.041842520236968994, 0.03850102797150612, 0.028976522386074066, -0.014774972572922707, 0.008887002244591713, -0.0013243138091638684, 0.017097165808081627, 0.02194874733686447, -0.07990432530641556, 0.011488810181617737, 0.016406383365392685, 0.06467697769403458, -0.008870730176568031, 0.028013160452246666, 0.03115454874932766, 0.03634467348456383, -0.026742946356534958, -0.08036965131759644, -0.019986499100923538, 0.017214497551321983, -0.06689462810754776, 0.040510352700948715, -0.0453256294131279, -0.0009993934072554111, -0.014994870871305466, 0.05645819008350372, 0.020105265080928802, 0.025891892611980438, -0.008694653399288654, 0.03680026903748512, -0.019107760861516, 0.027384573593735695, 0.009250858798623085, -0.09282589703798294, 0.03675901144742966, 0.010336223058402538, -0.035619426518678665, 0.03920586034655571, 0.03401907533407211, 0.033163875341415405, -0.0023269031662493944, 0.02084452100098133, 0.010531770996749401, 0.008509932085871696, 0.004920759703963995, -0.008324823342263699, 0.012853536754846573, 0.000016873023923835717, 0.05483110994100571, 0.02130279131233692, 0.06043499708175659, 0.02601497620344162, 0.04571903124451637, 0.013413597829639912, -0.04289940372109413, 0.013118633069097996, -0.006261579692363739, 0.04073743149638176, -0.017428023740649223, 0.007131834980100393, 0.02167600393295288, -0.03529951721429825, 0.01996145397424698, -0.012893140316009521, -0.06530369818210602, 0.05211091786623001, -0.01567382551729679, 0.0107572628185153, 0.014462334103882313, 0.035939108580350876, 0.011519941501319408, 0.001850336091592908, 0.02281787060201168, 0.022647147998213768, 0.016948608681559563, -0.03730042278766632, -0.024832474067807198, 0.028444811701774597, -0.014000849798321724, 0.008530799299478531, 0.04517488181591034, 0.036739565432071686, -0.0021793078631162643, 0.0028779602143913507, 0.02635895647108555, -0.022129399701952934, 0.000731630134396255, 0.018240870907902718, -0.04250704124569893, -0.028843067586421967, 0.04186273366212845, 0.026888709515333176, 0.015759466215968132, 0.18285013735294342, -0.0399760827422142, -0.002394431736320257, 0.01692722551524639, 0.04058098420500755, -0.0627642348408699, -0.02525673620402813, -0.04853655770421028, 0.03433416783809662, 0.03553459420800209, 0.01310273539274931, 0.048148855566978455, -0.021150927990674973, 0.007330144289880991, -0.028185619041323662, -0.048893462866544724, 0.05747363716363907, 0.015332971699535847, -0.028877003118395805, -0.004313372075557709, 0.01280173473060131, 0.033555299043655396, -0.0060699740424752235, -0.019480785354971886, 0.04066406562924385, -0.06418333947658539, -0.04070508852601051, -0.006848447024822235, -0.026469025760889053, 0.0553741455078125, -0.0025251617189496756, 0.015910768881440163, -0.08139776438474655, -0.004644120577722788, -0.0033731828443706036, -0.010921415872871876, 0.014699899591505527, 0.007100090384483337, -0.028714057058095932, -0.013793610967695713, -0.005810358561575413, -0.0010760821169242263, -0.029169226065278053, -0.06015397235751152, -0.042186006903648376, -0.026873571798205376, 0.042208172380924225, 0.02445223368704319, 0.012797384522855282, -0.018072733655571938, 0.03252072259783745, 0.0410989373922348, -0.01583477482199669, -0.001549276988953352, 0.015253353863954544, 0.0014391635777428746, -0.04674476385116577, 0.04003705829381943, -0.009262524545192719, 0.002589181764051318, 0.007567686960101128, 0.03793039545416832, 0.027754848822951317, 0.016321878880262375, 0.023783916607499123, 0.01997898705303669, -0.01045743003487587, 0.030786637216806412, -0.01916028931736946, -0.06807142496109009, -0.03432483598589897, -0.001692013698630035, 0.010523073375225067, 0.09408582001924515, -0.020649001002311707, -0.008633442223072052, 0.014350180514156818, 0.0467202253639698, -0.02196533791720867, -0.020053168758749962, -0.0013362200697883964, 0.025020522996783257, -0.03757656365633011, -0.010149418376386166, 0.041770659387111664, 0.008431865833699703, -0.003506119130179286, -0.0058510806411504745, 0.053980037569999695, -0.0243361946195364, 0.04275573417544365, 0.008344143629074097, -0.02999042719602585, 0.003066274104639888, -0.023257985711097717, -0.0259333997964859, -0.021848445758223534, 0.0060335127636790276, -0.025913268327713013, 0.02237296663224697, -0.005624041426926851, 0.03897463157773018, 0.03683566674590111, 0.004512424115091562, 0.03716276213526726, 0.014789346605539322, -0.014579900540411472, -0.07802346348762512, 0.01081870123744011, -0.026620296761393547, 0.02068530023097992, -0.04925612360239029, 0.007875587791204453, -0.0022082533687353134, 0.03469787538051605, -0.007333118934184313, -0.020331911742687225, 0.011425366625189781, 0.04836577549576759, 0.03332800045609474, 0.02025795727968216, -0.02169996313750744, -0.03790752962231636, -0.003260062774643302, 0.0681547075510025, 0.002752448432147503, 0.027654899284243584, 0.006225787103176117, 0.012939602136611938, -0.030194569379091263, -0.02406056970357895, -0.06703229248523712, 0.057501170784235, 0.008487965911626816, 0.05108841136097908, 0.01496835146099329, -0.025337783619761467, -0.05351177975535393, 0.05970180407166481, -0.03443500027060509, -0.0693214163184166, 0.03425024077296257, -0.0011444484116509557, -0.022322626784443855, 0.002690705005079508, -0.02648620679974556, 0.04929241165518761, 0.00944465771317482, -0.024456443265080452, -0.010047566145658493, 0.0027514074463397264, -0.0008629824151284993, -0.003635029774159193, -0.029438145458698273, -0.014302322641015053, -0.060164932161569595, -0.04561423882842064, -0.008274908177554607, 0.016485435888171196, -0.014603592455387115, -0.07917188107967377, -0.036012087017297745, 0.0006587391835637391, -0.0044671413488686085, -0.03766999393701553, 0.01242184080183506, -0.001828102977015078, 0.0021871160715818405, -0.05604942888021469, 0.01268888171762228, 0.009982177056372166, -0.008304635994136333, -0.0075007095001637936, -0.04460686445236206, 0.0056264083832502365, -0.004868248011916876, 0.08266109973192215, -0.03250345587730408, -0.0050608753226697445, 0.003992176614701748, 0.011218125931918621, 0.004485699813812971, 0.00995656382292509, -0.006342737004160881, 0.01213388703763485, 0.008232932537794113, 0.03143914416432381, 0.0573151595890522, 0.02932816371321678, -0.04016527161002159, -0.027322053909301758, 0.05723525956273079, -0.046230729669332504, 0.002313438104465604, -0.010167712345719337, 0.03943570330739021, -0.020792651921510696, 0.0014647982316091657, -0.022757938131690025, 0.008920369669795036, 0.023407774046063423, 0.05003059282898903, -0.03862125054001808, -0.024838166311383247, 0.019137900322675705, -0.045126620680093765, -0.0063311257399618626, 0.015282317996025085, 0.011606797575950623, -0.03292859345674515, -0.041288718581199646, -0.02294841594994068, -0.04217792674899101, -0.0027453924994915724, -0.03639446571469307, -0.020208444446325302, -0.019611550495028496, 0.008141383528709412, -0.03057541511952877, 0.0023719449527561665, -0.061859507113695145, 0.06700100004673004, -0.014467605389654636, 0.02336937002837658, -0.0007144631817936897, 0.009981543757021427, 0.011182345449924469, -0.012629413977265358, -0.005461531225591898, 0.0256867203861475, -0.03318525850772858, 0.049489572644233704, 0.009274597279727459, -0.02771381288766861, -0.02897202968597412, 0.019149502739310265, 0.05275658890604973, 0.03427567332983017, -0.05385516956448555, -0.04171978309750557, 0.0027562836185097694, 0.0722622498869896, -0.02447139099240303, 0.0036536669358611107, 0.020777743309736252, -0.026899429038167, -0.046647921204566956, 0.03186069801449776, 0.004085281863808632, 0.004945899359881878, 0.03135679289698601, 0.025130629539489746, 0.05496843531727791, 0.012778771109879017, 0.008801136165857315, -0.060594234615564346, -0.011643593199551105, 0.01795276254415512, 0.02068590559065342, -0.0026659928262233734, -0.02089047245681286, 0.03560977801680565, 0.02437303401529789, -0.027942879125475883, -0.01799389161169529, 0.01229130383580923, -0.049814969301223755, -0.08432817459106445, -0.021565092727541924, -0.00555568328127265, 0.022281412035226822, 0.000023748669264023192, -0.008163909427821636, 0.03962814062833786, 0.037356335669755936, 0.009468921460211277, 0.009191417135298252, -0.025765590369701385, -0.007968493737280369, 0.03623039275407791, -0.012571192346513271, -0.014906213618814945, 0.04830504208803177, 0.06433158367872238, -0.020069655030965805, 0.039682406932115555, -0.0032100595999509096, 0.011934668757021427, 0.010811543092131615, 0.030357196927070618, 0.03373522683978081, -0.01344363298267126, -0.0021024993620812893, -0.027165360748767853, -0.02213570475578308, 0.00895184651017189, -0.006616740487515926, -0.017447877675294876, -0.013718239031732082, -0.03011714667081833, 0.027784107252955437, 0.07955004274845123, -0.031129706650972366, -0.002069887239485979, -0.019465574994683266, 0.014781571924686432, 0.04425862804055214, 0.0304233618080616, 0.01439187116920948, 0.05943270027637482, 0.046785417944192886, -0.08653223514556885, 0.05120791494846344, -0.009943999350070953, 0.04642641544342041, 0.02885374054312706, 0.017192987725138664, -0.03874567151069641, 0.02645677886903286, -0.007078367285430431, -0.02467748522758484, -0.013171494007110596, 0.010694680735468864, -0.012966841459274292, -0.06923450529575348, 0.021166618913412094, -0.06678410619497299, -0.010703091509640217, -0.03061167150735855, -0.011650312691926956, -0.03340262919664383, -0.0024090285878628492, -0.00897169765084982, 0.033810582011938095, 0.02527308464050293, 0.04129862040281296, 0.004338169936090708, -0.017326638102531433, 0.02471160888671875, -0.08168578892946243, 0.0163115244358778, 0.00344556150957942, -0.00821151677519083, -0.05149242281913757, -0.01241134200245142, -0.05463109537959099, -0.029394689947366714, -0.07376705855131149, -0.05572265759110451, -0.015867315232753754 ]
La date de référence de la première revision quinquennale des évaluations foncières des propriétés bâties est fixée au 1er janvier 1970.
Code général des impôts, annexe iii
324 AK
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299398
1979-07-01 00:00:00
5978de0b4a0997da931066ccd7a7f45a9e81091a29f73ebf02375b0d2e0fdfad
[ -0.08285675942897797, -0.00725884223356843, -0.02194330468773842, -0.0011407651472836733, -0.08815343677997589, -0.05831063166260719, -0.0650840476155281, 0.03281762823462486, 0.0388285294175148, -0.06612730771303177, -0.06255216896533966, 0.0023587981704622507, -0.03240353614091873, 0.02199661359190941, -0.07925403118133545, -0.02880486659705639, 0.08322973549365997, 0.08150530606508255, 0.04070165380835533, -0.02498432993888855, 0.11225973814725876, 0.03328857198357582, 0.030348140746355057, -0.019710585474967957, -0.03237542137503624, -0.013089713640511036, 0.006997474003583193, -0.03276641294360161, -0.015433962456882, 0.033633965998888016, -0.07599398493766785, 0.047519780695438385, 0.057133954018354416, 0.03903358057141304, 0.09392765909433365, -0.0424899123609066, -0.016321737319231033, 0.0541459359228611, -0.01681383140385151, -0.056710172444581985, -0.005120708141475916, 0.017024219036102295, 0.03142270818352699, -0.03276817128062248, -0.02959202602505684, 0.00022962994989939034, -0.009924191981554031, 0.09393605589866638, -0.0009889305802062154, 0.0708165243268013, -0.014535179361701012, -0.008939997293055058, 0.06798123568296432, -0.033032532781362534, 0.02390218712389469, 0.03887035325169563, -0.01159775722771883, 0.06218712776899338, 0.055060647428035736, 0.004981235601007938, -0.07657433301210403, -0.0038823222275823355, -0.0518072284758091, 0.044404689222574234, 0.013108385726809502, 0.02229336090385914, -0.005739062093198299, -0.03880266100168228, 0.0963420569896698, -0.0033193216659128666, 0.007692540530115366, -0.006301457062363625, -0.03418147563934326, 0.018139949068427086, 0.052912309765815735, 0.055605337023735046, 0.00901984702795744, 0.024393821135163307, -0.014764729887247086, -0.018040882423520088, -0.07590646296739578, -0.06414047628641129, 0.05481257289648056, 0.027002975344657898, 0.013694177381694317, -0.0012324262643232942, -0.03773795813322067, -0.030861642211675644, -0.015395287424325943, 0.0544259212911129, 0.03362073004245758, 0.0177327711135149, 0.01414706464856863, -0.02435997501015663, 0.00700845941901207, -0.013417907059192657, -0.009744642302393913, -0.005260171368718147, 0.06456615775823593, -0.0027660459745675325, -0.03663880005478859, 0.09184226393699646, 0.005662362556904554, 0.03204464539885521, -0.00710550881922245, 0.04902752861380577, -0.050574153661727905, 0.06121918186545372, -0.03137458488345146, -0.012166505679488182, 0.0074035171419382095, 0.01560262031853199, -0.04385984316468239, 0.0008983239531517029, -0.010728796012699604, -0.03745930269360542, -0.06830212473869324, -0.08488253504037857, -0.001685410039499402, -0.007170986849814653, 0.0018734658369794488, 0.007459071930497885, -0.03898388519883156, -0.02106299437582493, -0.10411106795072556, 0.03295018523931503, 0.00919005461037159, -0.003455840516835451, 0.00613792659714818, 0.026943586766719818, 0.0007245096494443715, 0.06797735393047333, 0.012176607735455036, -0.04256376996636391, 0.01187120657414198, -0.015637869015336037, -0.00027027862961404026, 0.01672125607728958, 0.004502152092754841, -0.030819576233625412, -0.035825856029987335, -0.008080024272203445, -0.06697767227888107, 0.0219567958265543, -0.010969698429107666, 0.03437899425625801, 0.052987437695264816, -0.025466887280344963, 0.04155346751213074, 0.012871282175183296, -0.020816046744585037, 0.015325130894780159, 0.09355419129133224, 0.004659539554268122, 0.018407277762889862, -0.05777725204825401, -0.03228924050927162, 0.07243050634860992, -0.05289800092577934, -0.022083403542637825, 0.023186510428786278, 0.03481891006231308, 0.0384044423699379, 0.03238404169678688, -0.0017469432204961777, -0.013189506717026234, -0.016276368871331215, -0.04103719815611839, -0.01845344342291355, 0.022600965574383736, -0.03499886393547058, 0.01418981235474348, 0.039224013686180115, -0.012503745034337044, -0.01240486279129982, 0.00497599458321929, -0.04269898682832718, 0.026988836005330086, -0.006255402695387602, 0.09571953117847443, -0.1085064485669136, -0.019997982308268547, -0.03040633350610733, -0.024001354351639748, 0.05770616978406906, 0.05644400790333748, 0.011980418115854263, 0.0351862795650959, -0.013394803740084171, 0.015826359391212463, -0.005717589519917965, -0.012653141282498837, -0.046379465609788895, 0.04212053120136261, 0.041699912399053574, -0.010665085166692734, -0.011767793446779251, 0.006902654189616442, 0.05135497823357582, -0.006936538498848677, 0.01909433677792549, -0.0024513746611773968, 0.04550440236926079, 0.03317119553685188, -0.01935865916311741, -0.020216338336467743, 0.03658421337604523, 0.010050742886960506, -0.04952879622578621, -0.07903508096933365, 0.043038152158260345, 0.010324503295123577, 0.025590749457478523, 0.04963921383023262, -0.00396385183557868, 0.010780233889818192, -0.03183260187506676, 0.003897717222571373, 0.017263857647776604, -0.0250743106007576, 0.017156612128019333, 0.016265153884887695, -0.01708233915269375, -0.017381178215146065, 0.057088322937488556, 0.04177648201584816, -0.004451003856956959, 0.014512546360492706, -0.05284495651721954, -0.05583461746573448, 0.0552813783288002, -0.04156855493783951, -0.022433074191212654, -0.012052306905388832, 0.022846030071377754, -0.048075344413518906, 0.039875466376543045, -0.01023274939507246, 0.011536901816725731, 0.0592658594250679, 0.013682560063898563, 0.019630851224064827, 0.013573768548667431, -0.02268824353814125, 0.04294944182038307, -0.0420946329832077, -0.05651656538248062, -0.023324085399508476, -0.039726290851831436, 0.006086664739996195, -0.01726415567100048, 0.002125846454873681, -0.032108549028635025, 0.04136618599295616, -0.033268749713897705, 0.07534519582986832, 0.019328106194734573, 0.02804894745349884, 0.01657598838210106, -0.01600595749914646, 0.03796729817986488, -0.01825699768960476, -0.036307044327259064, 0.007305125705897808, -0.014433415606617928, -0.09689134359359741, 0.004300199914723635, -0.027023063972592354, -0.05934417247772217, -0.020799711346626282, -0.056771546602249146, 0.012939024716615677, -0.06296391040086746, 0.02975306287407875, -0.06908618658781052, -0.016305692493915558, -0.02493198588490486, -0.042948491871356964, 0.0730559229850769, -0.012185866944491863, 0.018542220816016197, -0.06798582524061203, -0.05464911088347435, -0.025570383295416832, -0.031039752066135406, 0.0058865672908723354, 0.03445807099342346, -0.0007688323385082185, 0.0010442299535498023, 0.01057938951998949, 0.013493310660123825, -0.03528920188546181, 0.006130050867795944, 0.054789576679468155, 0.0009479171130806208, -0.0059213656932115555, -0.06512376666069031, -0.01585519313812256, -0.01569839008152485, 0.008272967301309109, 0.0050755953416228294, -0.02592090517282486, -0.009987857192754745, -0.02589624561369419, -0.02675049751996994, 0.053037747740745544, 0.010549223981797695, -0.04786239564418793, -0.02212037891149521, -0.0027889155317097902, -0.02765611559152603, 0.03605939447879791, 0.047279611229896545, -0.06959449499845505, 0.030750183388590813, 0.038725435733795166, 0.04875757545232773, 0.02524792030453682, -0.03800298273563385, -0.040918733924627304, -0.03216864913702011, 0.09410036355257034, 0.04250859096646309, 0.030638713389635086, -0.006318985018879175, -0.018445486202836037, 0.011386734433472157, 0.01155910175293684, -0.02752409689128399, -0.0314418263733387, 0.00018762447871267796, 0.023565033450722694, 0.010723305866122246, -0.061946433037519455, 0.011181065812706947, 0.06482649594545364, -0.020700406283140182, -0.05168035253882408, 0.006884706672281027, 0.012156445533037186, 0.0952947586774826, 0.005482967011630535, 0.005092513747513294, 0.02958875708281994, 0.02582843415439129, 0.004967221524566412, -0.05754530057311058, -0.01728091947734356, -0.02051909826695919, -0.02055780030786991, -0.05245007202029228, 0.016571005806326866, -0.014486268162727356, 0.08191271871328354, 0.06272358447313309, -0.05845492705702782, -0.023985184729099274, 0.02672755718231201, 0.017074795439839363, 0.06750013679265976, -0.022936560213565826, -0.03888438269495964, -0.032489001750946045, 0.024091804400086403, 0.02934696525335312, 0.03290313109755516, -0.018472732976078987, 0.03948794677853584, -0.0008588092750869691, 0.045947980135679245, 0.03238142654299736, 0.02642429992556572, -0.007859209552407265, 0.024387454614043236, 0.0022361220326274633, 0.02809949591755867, 0.039122574031353, -0.006102442741394043, 0.019338250160217285, 0.025827864184975624, 0.007630556356161833, -0.02219030074775219, 0.005583171732723713, -0.025231406092643738, 0.020631374791264534, 0.010080951265990734, -0.037414439022541046, 0.02189818024635315, -0.01971541903913021, 0.019021855667233467, -0.014314252883195877, -0.009760896675288677, -0.025882206857204437, 0.009250855073332787, 0.0489518977701664, -0.021165791898965836, 0.009488264098763466, 0.06386346369981766, 0.011427883990108967, -0.008245831355452538, -0.014943758957087994, 0.07012779265642166, 0.010064157657325268, 0.026594240218400955, 0.011919576674699783, 0.037314221262931824, -0.02185834012925625, -0.05232563614845276, 0.09126422554254532, 0.02895434945821762, 0.010969658382236958, 0.02784554474055767, 0.030971745029091835, -0.008052824065089226, -0.0031972420401871204, 0.02612518146634102, -0.002673438284546137, 0.018817195668816566, 0.1513054072856903, -0.07298404723405838, 0.04529205337166786, -0.013641907833516598, 0.010003079660236835, -0.040366098284721375, -0.0029104514978826046, 0.02259044721722603, 0.03863365575671196, -0.009131092578172684, -0.011012906208634377, 0.02180449850857258, 0.009116203524172306, 0.03456410393118858, -0.04397089406847954, -0.036241788417100906, -0.02536650002002716, -0.00002138823583663907, -0.006578430533409119, 0.0188297051936388, 0.013484514318406582, -0.021018171682953835, -0.05227937921881676, -0.030214257538318634, 0.007068945094943047, -0.014926446601748466, -0.07431371510028839, -0.06102055683732033, 0.008120337501168251, 0.03706317022442818, -0.004546707961708307, 0.03358185663819313, -0.0288018137216568, 0.029649367555975914, 0.02077852375805378, -0.04974660649895668, 0.010915491729974747, -0.022071441635489464, -0.01798304356634617, 0.005607371684163809, -0.06012061983346939, 0.01109949592500925, -0.025229111313819885, -0.038980089128017426, 0.015520662069320679, -0.02307291328907013, 0.007963694632053375, 0.04613471031188965, 0.013688363134860992, 0.01025326270610094, -0.03583129867911339, 0.032598160207271576, -0.02356845885515213, 0.014037045650184155, 0.03748493641614914, 0.01564578339457512, -0.007239935453981161, 0.045991603285074234, -0.024085501208901405, 0.03724786266684532, -0.01854632794857025, 0.011658244766294956, -0.038051825016736984, 0.01573931612074375, -0.03024500235915184, -0.0071855951100587845, -0.018999271094799042, 0.0022738187108188868, -0.02586464025080204, -0.022537870332598686, 0.052358150482177734, 0.006377512589097023, -0.010000073350965977, 0.007284095510840416, 0.022117700427770615, 0.083412766456604, 0.008567499928176403, 0.02227836847305298, -0.01116710901260376, -0.037156522274017334, -0.018005434423685074, 0.014403197914361954, -0.017097841948270798, -0.05455177649855614, -0.02171202562749386, 0.041340138763189316, 0.05091080442070961, 0.03606543317437172, 0.06795842945575714, 0.015556594356894493, -0.016767852008342743, 0.035805702209472656, -0.052158817648887634, -0.06352760642766953, -0.016362104564905167, -0.016298415139317513, 0.007933241315186024, -0.009635253809392452, 0.027144702151417732, 0.009333682246506214, 0.02130766026675701, -0.03236238285899162, 0.0059466552920639515, 0.004878751467913389, 0.038149770349264145, 0.029271971434354782, 0.014210264198482037, 0.00904166605323553, -0.001774085103534162, 0.0016886710654944181, 0.04663047939538956, 0.03594204783439636, -0.006874806247651577, 0.00017788304830901325, -0.018968895077705383, 0.019898751750588417, 0.042919885367155075, 0.018520744517445564, -0.03476328402757645, 0.03420890495181084, 0.02286398783326149, 0.007433217018842697, -0.005001741461455822, -0.03370121493935585, 0.031178807839751244, -0.021932708099484444, 0.0028008553199470043, 0.026237597689032555, 0.004725420847535133, -0.027666451409459114, -0.022538892924785614, -0.023605121299624443, 0.04701526463031769, 0.06925061345100403, 0.061552494764328, 0.03596103936433792, -0.02918335609138012, -0.02751024253666401, 0.04631207138299942, 0.0015814192593097687, 0.028633370995521545, -0.0334496907889843, 0.04939253255724907, -0.004187603481113911, -0.0015328179579228163, -0.02118605375289917, 0.017150843515992165, -0.009423976764082909, -0.0055699837394058704, -0.049581628292798996, -0.022733930498361588, -0.008818473666906357, 0.008997179567813873, -0.05540907755494118, -0.024588948115706444, -0.030427763238549232, -0.010759325698018074, -0.01830259896814823, 0.003453944344073534, -0.018558917567133904, -0.034712351858615875, -0.0060047912411391735, -0.054667260497808456, -0.03497830033302307, -0.03664063289761543, 0.012777283787727356, -0.007633582688868046, -0.0026826763059943914, -0.029638823121786118, 0.0344594344496727, 0.05117616802453995, -0.0461001843214035, 0.031669557094573975, -0.006485173013061285, -0.04535350948572159, -0.04689142853021622, -0.00670086033642292, -0.03410991653800011, 0.020123880356550217, -0.048859141767024994, 0.06325042992830276, -0.06353338807821274, -0.029819590970873833, -0.029076628386974335, -0.009685118682682514, -0.004540896974503994, 0.01303279958665371, -0.037695590406656265, 0.004264249466359615, -0.09904252737760544, -0.007657358888536692, 0.025924567133188248, -0.0655452162027359, -0.0139768710359931, 0.004664897918701172, 0.0040622977539896965, -0.03625747561454773, 0.01975215971469879, -0.0706518143415451, -0.04968024790287018, -0.0114235645160079, 0.014831943437457085, -0.03360563889145851, 0.007266723085194826, 0.004050394985824823, 0.022052519023418427, -0.033556919544935226, -0.0022819810546934605, 0.06271811574697495, -0.04559076577425003, -0.025720233097672462, -0.02283630706369877, -0.009457439184188843, 0.02202850766479969, 0.007644253317266703, -0.04760901257395744, -0.0436054989695549, -0.020615752786397934, -0.0033717104233801365, 0.01732298545539379, -0.0068467347882688046, 0.01586371846497059, 0.014044021256268024, 0.021081965416669846, -0.016377005726099014, 0.025047222152352333, 0.06511900573968887, -0.008635936304926872, 0.046223368495702744, -0.008156423456966877, -0.012211732566356659, 0.01636592112481594, 0.015938233584165573, 0.009241322055459023, -0.004434896633028984, 0.036626607179641724, 0.06287942081689835, 0.030141670256853104, 0.005785517394542694, -0.008636632934212685, -0.001041469513438642, 0.01947842165827751, 0.035851217806339264, -0.0653548389673233, 0.05505528301000595, -0.008869861252605915, -0.03968166187405586, -0.038392532616853714, 0.03017459437251091, 0.017580125480890274, 0.008817562833428383, 0.00415382906794548, -0.02765556611120701, 0.02326727844774723, -0.03867335617542267, -0.011865218169987202, 0.012262891978025436, 0.05136460065841675, -0.019084708765149117, 0.018960099667310715, -0.0017604257445782423, 0.028264611959457397, -0.0596901960670948, 0.025769906118512154, -0.021667957305908203, -0.005116227548569441, -0.016282537952065468, 0.009098831564188004, 0.0378713458776474, 0.008199111558496952, 0.025723213329911232, 0.03242747485637665, 0.09223493933677673, -0.0035862154327332973, -0.023634329438209534, 0.025335704907774925, 0.03307342156767845, 0.007275378331542015, -0.00027555288397707045, 0.0024973805993795395, 0.04323382303118706, 0.037250179797410965, 0.041634708642959595, 0.019072994589805603, 0.017403429374098778, -0.022726966068148613, 0.035449959337711334, 0.053112249821424484, 0.016221042722463608, -0.000758505251724273, 0.031424444168806076, 0.07744976878166199, -0.03835677728056908, 0.03902430459856987, -0.05658293887972832, -0.001004688790999353, -0.017046483233571053, 0.04190026968717575, -0.05066922307014465, 0.02813795767724514, 0.007523354608565569, 0.02709617279469967, 0.019509723410010338, 0.017896227538585663, 0.00022304888989310712, -0.0010234233923256397, -0.018249768763780594, 0.0372890830039978, 0.022969214245676994, 0.01655641943216324, 0.03611665219068527, 0.009635700844228268, 0.018631046637892723, -0.06400389969348907, -0.0010413946583867073, 0.01283953245729208, 0.02027120254933834, 0.04758350923657417, -0.011868377216160297, 0.005816582590341568, -0.027535097673535347, -0.02728515863418579, 0.005607215221971273, -0.032610416412353516, -0.012003266252577305, 0.022563859820365906, 0.018518172204494476, -0.08055097609758377, 0.021686047315597534, -0.015509288758039474, -0.0035708171781152487, 0.1195262148976326, -0.029715996235609055, -0.004018567968159914, -0.017471779137849808, 0.020759833976626396, 0.007212268654257059, -0.014192682690918446, 0.05778777599334717, -0.04657583311200142, -0.05170769244432449, 0.03369627892971039, 0.03610534220933914, 0.014977453276515007, 0.03159843012690544, -0.04863828420639038, -0.012576377019286156, -0.010608751326799393, -0.00840621069073677, 0.03096410073339939 ]
I. - Les formules visées à l'article 324 AJ comportent à la date de leur souscription les renseignements utiles à l'évaluation de chaque propriété ou fraction de propriété définies à l'article 324 A . Toutefois en cas de location le montant annuel du loyer est celui en vigueur au 1er janvier 1970, date à retenir également pour l'évaluation des charges. II. - Par dérogation aux dispositions du I, premier alinéa les renseignements utiles à l'évaluation des établissements industriels dont les immobilisations figurent à l'actif d'une entreprise industrielle ou commerciale astreinte aux obligations définies à l'article 53 A du code général des impôts sont tirés du bilan du dernier exercice clos antérieurement à la date de souscription des déclarations.
Code général des impôts, annexe iii
324 AL
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297318
1983-12-30 00:00:00
5dee613dd44bc882c71399caf79681b2027f58cabdaee4da54ff61a74d63dd6c
[ -0.05570639297366142, 0.03105846792459488, 0.0002325323293916881, -0.0018274311441928148, -0.058418236672878265, 0.00314473663456738, -0.0564955398440361, 0.04506363347172737, 0.07739926129579544, -0.06705768406391144, -0.0017307500820606947, -0.011122549884021282, -0.03585768863558769, 0.0022441265173256397, -0.09297912567853928, 0.039116472005844116, 0.06502944976091385, 0.10284964740276337, -0.029789015650749207, 0.004536896478384733, 0.0075320033356547356, 0.03453272208571434, 0.026759585365653038, 0.02357158064842224, -0.0008127086912281811, 0.0661325678229332, 0.0007596062496304512, -0.07569292187690735, 0.0050162626430392265, 0.0003722472465597093, 0.003245764644816518, 0.007473569363355637, 0.048524484038352966, 0.06757143139839172, 0.08597419410943985, -0.06966379284858704, 0.006557538639754057, 0.09320497512817383, -0.025613343343138695, -0.0021562993060797453, 0.020632930099964142, 0.056604497134685516, 0.04797027260065079, -0.0066751777194440365, 0.02615922875702381, -0.0028386928606778383, 0.011203086003661156, 0.07962382584810257, -0.047739844769239426, 0.055926062166690826, -0.01674329675734043, 0.06305551528930664, 0.02241259068250656, -0.005212955176830292, -0.0008952896459959447, 0.07534772157669067, -0.05316275730729103, 0.040664393454790115, 0.11067378520965576, -0.034982964396476746, -0.01612774096429348, -0.0021865693852305412, -0.046411048620939255, 0.021254971623420715, 0.0022728657349944115, -0.027737827971577644, 0.005436805542558432, -0.03333957865834236, 0.1271791160106659, -0.037159305065870285, -0.02818657085299492, 0.027631649747490883, 0.041814520955085754, 0.06460495293140411, 0.06453045457601547, 0.07654538005590439, 0.00946740247309208, -0.027347072958946228, -0.007729550823569298, 0.024097628891468048, -0.01763053424656391, -0.03986527770757675, 0.05111826956272125, 0.03140585497021675, -0.03364452347159386, -0.030224492773413658, -0.008573468774557114, -0.020887428894639015, -0.013476215302944183, 0.00936464685946703, -0.00676211342215538, -0.006774884648621082, -0.027538632974028587, -0.02231827937066555, 0.04008776694536209, 0.025180190801620483, -0.04120488837361336, -0.005242673680186272, 0.0928526371717453, 0.01899496279656887, 0.04321780428290367, 0.04326559975743294, -0.021087761968374252, -0.050324805080890656, -0.004426309838891029, -0.01854410208761692, 0.003957065753638744, -0.022197486832737923, -0.0517234280705452, 0.032706230878829956, -0.06436030566692352, -0.052339233458042145, -0.027749061584472656, -0.012833938002586365, -0.02007780410349369, 0.06341855227947235, -0.01057750079780817, -0.034002792090177536, 0.05964004993438721, 0.019845908507704735, -0.015610715374350548, -0.03079209104180336, -0.004824477713555098, 0.03431827947497368, -0.11242292076349258, -0.036153629422187805, -0.008752391673624516, -0.06288887560367584, 0.0038047656416893005, 0.00035070435842499137, 0.01748931035399437, 0.04919985309243202, -0.03285643830895424, -0.01243623811751604, -0.03523874655365944, -0.0048567987978458405, -0.014365139417350292, 0.03258948400616646, 0.010098999366164207, 0.040250975638628006, -0.012373101897537708, 0.009447438642382622, -0.013430565595626831, 0.05132630467414856, 0.05360400676727295, 0.03861914202570915, 0.014028584584593773, -0.04267232492566109, 0.025215595960617065, 0.0067611634731292725, -0.02927940897643566, 0.019270695745944977, 0.03711092099547386, 0.004173881374299526, 0.00969424843788147, -0.039754923433065414, -0.05121585726737976, 0.060842882841825485, 0.005940976087003946, -0.04747346043586731, 0.020922502502799034, 0.06159030646085739, 0.046394988894462585, -0.04678713157773018, -0.010086222551763058, -0.065122589468956, 0.03834889829158783, 0.0019419464515522122, -0.011792951263487339, 0.010745251551270485, -0.05806126818060875, 0.021317603066563606, 0.009832185693085194, -0.007085177581757307, -0.0019864372443407774, -0.03401144966483116, -0.048998769372701645, 0.011623146012425423, -0.0672392025589943, 0.11070647835731506, -0.029290009289979935, -0.09495604783296585, -0.02727920189499855, -0.010782004334032536, 0.047837261110544205, -0.013184014707803726, -0.008229860104620457, 0.002305403118953109, 0.008709494955837727, 0.009299586527049541, -0.016012540087103844, -0.010879549197852612, -0.06292259693145752, 0.034745533019304276, 0.04108563810586929, -0.02875158004462719, -0.02212994359433651, 0.06153704226016998, 0.017492089420557022, 0.02966933883726597, -0.01457071304321289, 0.017974041402339935, -0.016923660412430763, 0.042749904096126556, 0.013605708256363869, -0.022440806031227112, 0.023016778752207756, -0.0018717896891757846, -0.050266362726688385, -0.004048988688737154, 0.06031191349029541, -0.010439124889671803, 0.005905221216380596, 0.007755857426673174, 0.017563216388225555, -0.036143943667411804, -0.04102097451686859, 0.00889225210994482, 0.005296837538480759, -0.04081512987613678, -0.0042065284214913845, -0.012379973195493221, -0.03304234519600868, -0.02191724069416523, 0.005020897835493088, 0.03366205468773842, -0.013930062763392925, 0.03415466845035553, -0.024081619456410408, -0.06807452440261841, 0.013920417986810207, -0.04220053181052208, 0.015211171470582485, 0.023994307965040207, 0.0177936889231205, -0.0028202547691762447, 0.062360282987356186, 0.0029350798577070236, -0.05702652037143707, 0.01870749518275261, 0.03773381561040878, -0.04248778522014618, 0.05834420025348663, 0.02136877179145813, 0.04744432494044304, -0.04751314967870712, -0.039166636765003204, -0.005023367237299681, -0.03328714147210121, 0.0598762184381485, -0.02446068823337555, 0.003820803016424179, -0.042708273977041245, -0.017500014975667, -0.07732789218425751, -0.042933955788612366, 0.021131638437509537, 0.02104012481868267, 0.01908676140010357, 0.04560161754488945, 0.01287502609193325, 0.008500033989548683, 0.004438022151589394, 0.04003249481320381, 0.007062679622322321, -0.12613312900066376, 0.033563561737537384, 0.004121597856283188, -0.0019987935665994883, -0.01288062334060669, -0.08068980276584625, 0.09272398054599762, -0.014228480868041515, 0.05600374564528465, 0.003712492296472192, -0.0020188968628644943, -0.07037699967622757, 0.00048086620518006384, 0.0289909727871418, 0.004792880732566118, -0.010281736962497234, 0.0008013218175619841, -0.014600819908082485, -0.024218223989009857, -0.024770937860012054, 0.0016902708448469639, -0.00429820129647851, 0.007802776992321014, 0.01720922440290451, 0.053015805780887604, -0.030232423916459084, 0.007157276384532452, -0.02803361415863037, 0.0751323252916336, -0.055690668523311615, 0.01140048447996378, -0.029482834041118622, 0.05053551495075226, 0.03904639184474945, -0.004768580198287964, -0.03468955680727959, -0.03569704666733742, -0.025392960757017136, -0.022297874093055725, -0.006639252416789532, -0.015531577169895172, 0.002733418717980385, -0.03434942662715912, -0.044420380145311356, 0.018684586510062218, -0.06703647971153259, 0.02408589981496334, -0.003443473018705845, -0.003594550769776106, 0.04062829911708832, 0.0031085859518498182, 0.03022216446697712, 0.028589509427547455, -0.04301341250538826, -0.020857304334640503, -0.014729095622897148, 0.06311775743961334, -0.00584068987518549, 0.020045049488544464, 0.01516247633844614, -0.026167528703808784, 0.009349619969725609, 0.017697211354970932, -0.04469166323542595, -0.001451309071853757, -0.020193375647068024, 0.014558021910488605, 0.019788186997175217, -0.054651107639074326, -0.007358696311712265, 0.0026539424434304237, 0.013433792628347874, -0.027325332164764404, 0.022653959691524506, 0.06573396921157837, 0.06265205889940262, -0.04747748374938965, -0.054756999015808105, 0.008120855316519737, 0.03869069740176201, -0.034340750426054, -0.006235064007341862, 0.021146586164832115, -0.013685771264135838, -0.008159062825143337, 0.01686929352581501, -0.04814957454800606, 0.04713045805692673, 0.04263938590884209, 0.0062439884059131145, -0.01608545333147049, -0.012830347754061222, 0.02917167916893959, -0.015311834402382374, 0.027206717059016228, 0.008895319886505604, -0.03540126606822014, -0.02161986380815506, 0.03853112831711769, -0.0003571319975890219, -0.02583148144185543, 0.009125464595854282, 0.02099616639316082, -0.018636927008628845, 0.019270341843366623, -0.01826198399066925, 0.003621115814894438, 0.05210044980049133, 0.03969535231590271, -0.029452454298734665, 0.03454650938510895, -0.0042372518219053745, -0.012234381400048733, 0.011625870130956173, 0.011139705777168274, -0.001141515327617526, -0.042739320546388626, 0.002194223226979375, 0.018145397305488586, 0.04137662798166275, 0.027498548850417137, 0.01831454038619995, -0.0047753844410181046, 0.012583868578076363, 0.023945288732647896, -0.018198691308498383, -0.014902431517839432, -0.01777571626007557, 0.021664950996637344, 0.046157434582710266, -0.029208602383732796, -0.003294463735073805, 0.04338300600647926, 0.007507106754928827, -0.0138771440833807, 0.013661505654454231, 0.015072985552251339, 0.04776674881577492, 0.010389143601059914, 0.04150250181555748, 0.03455495461821556, 0.011490676552057266, -0.06708794832229614, 0.0037048575468361378, 0.035816896706819534, 0.05956831946969032, 0.02430134266614914, 0.02263820357620716, -0.05199385806918144, 0.0166595708578825, 0.019703658297657967, 0.022082040086388588, 0.04230733960866928, 0.14882004261016846, -0.010460888966917992, 0.01833190768957138, 0.014116546139121056, 0.009382560849189758, -0.036328721791505814, -0.01402090024203062, -0.02680748701095581, 0.022772295400500298, 0.04701731726527214, -0.07084738463163376, -0.025941617786884308, -0.05284593626856804, 0.09534900635480881, 0.02366907335817814, -0.03688909858465195, -0.03665372356772423, -0.026534097269177437, -0.017340365797281265, 0.020960502326488495, 0.020207660272717476, -0.00682784290984273, -0.01619022898375988, 0.0024110660888254642, 0.034630946815013885, -0.08252491801977158, -0.006134719122201204, -0.004784896969795227, -0.019455015659332275, 0.030629592016339302, 0.0007242014980874956, -0.008264364674687386, -0.04651634022593498, -0.03402990475296974, -0.03582122549414635, -0.03061950020492077, 0.052390847355127335, -0.0011831552255898714, -0.03226805105805397, 0.0026085348799824715, 0.028729870915412903, 0.019272485747933388, -0.009992728009819984, -0.0009603308863006532, -0.020632382482290268, 0.019352294504642487, -0.00821885745972395, 0.03823431208729744, 0.02366938814520836, 0.004489973187446594, 0.019783340394496918, 0.04174700379371643, 0.032552145421504974, 0.02540351077914238, 0.007162060122936964, -0.038357190787792206, -0.0033731875009834766, 0.054802604019641876, -0.028090059757232666, 0.026177283376455307, 0.0012967116199433804, -0.0058378721587359905, 0.00022524685482494533, 0.04275250434875488, -0.002763062948361039, 0.024934660643339157, 0.03868516907095909, 0.007287772372364998, -0.04442775622010231, -0.038955677300691605, 0.0389544740319252, -0.025677278637886047, 0.0024097729474306107, -0.045602213591337204, 0.00829886645078659, 0.05171181634068489, 0.0022257911041378975, 0.07255153357982635, 0.015582411549985409, -0.015674438327550888, -0.004201733972877264, -0.015925360843539238, -0.03328591212630272, -0.029155520722270012, -0.008711555041372776, 0.05398208647966385, 0.029078947380185127, 0.01950533129274845, 0.07487219572067261, 0.003954179119318724, 0.011136295273900032, -0.005591123830527067, -0.01885087788105011, -0.018821176141500473, -0.06754298508167267, 0.030753007158637047, -0.02143411710858345, 0.008352868258953094, -0.01663212850689888, -0.020958641543984413, 0.01914401166141033, 0.006700912956148386, 0.07305791229009628, -0.00897557195276022, 0.05554743856191635, 0.023215243592858315, 0.030667990446090698, -0.0415436290204525, -0.019738992676138878, 0.011309357360005379, 0.07934959977865219, 0.029731594026088715, 0.005158535670489073, 0.014226839877665043, 0.019674573093652725, 0.010100222192704678, 0.003967123571783304, 0.004895488265901804, 0.02659721113741398, 0.05368877947330475, 0.01776857115328312, 0.047560226172208786, 0.028601625934243202, -0.02965189702808857, 0.018950017169117928, -0.02989315427839756, 0.01678137294948101, -0.005332664120942354, 0.0004849457473028451, 0.017276540398597717, -0.03595723211765289, -0.03402780368924141, -0.023344600573182106, 0.07115665078163147, 0.0294745285063982, -0.01700725592672825, -0.02057637646794319, -0.007621952332556248, 0.04471393674612045, 0.008519596420228481, -0.011032424867153168, 0.02642519399523735, 0.006738603580743074, 0.015308375470340252, -0.04092008247971535, 0.010054261423647404, 0.038985706865787506, 0.03867897018790245, -0.0033228823449462652, -0.012456241063773632, -0.023482032120227814, 0.006480542477220297, 0.015167221426963806, -0.028528815135359764, -0.000964589009527117, -0.045962050557136536, -0.025009825825691223, 0.0033809756860136986, 0.012926846742630005, -0.08711057901382446, -0.04625018313527107, 0.023167748004198074, -0.022201642394065857, -0.011875936761498451, -0.037538934499025345, 0.006227889098227024, 0.0008227279176935554, 0.003457574872300029, 0.009705430828034878, 0.02890681102871895, -0.04255864769220352, -0.025441760197281837, 0.0034976236056536436, 0.03656906634569168, -0.019173970445990562, -0.03132234141230583, 0.03486257046461105, 0.0018045955803245306, 0.00007430120604112744, 0.022670753300189972, 0.03650864586234093, -0.06305468827486038, -0.003428228199481964, -0.017673226073384285, 0.04105609282851219, 0.03894461318850517, -0.0018234477611258626, 0.0023590989876538515, 0.022175258025527, -0.03476681932806969, -0.03304583951830864, 0.08193691074848175, -0.02115187607705593, -0.010048954747617245, 0.00251398840919137, 0.028324486687779427, -0.039732906967401505, 0.015765130519866943, 0.011385810561478138, -0.05298111215233803, 0.00751944724470377, -0.05961449444293976, -0.031026029959321022, 0.07165670394897461, 0.008565212599933147, 0.002099490724503994, -0.02327602729201317, -0.004982776939868927, 0.004079221747815609, -0.05971292406320572, -0.05991301313042641, -0.02521428093314171, -0.08401855081319809, -0.06705531477928162, -0.004026701673865318, -0.05256086587905884, -0.015857025980949402, -0.02339509315788746, -0.055695708841085434, -0.005973771680146456, -0.055991675704717636, -0.07230883091688156, -0.023915765807032585, 0.018424142152071, 0.01800163835287094, -0.008699380792677402, 0.10742606967687607, -0.03719241917133331, 0.005448039621114731, -0.0026899646036326885, -0.015384594909846783, 0.02022780105471611, 0.02269013784825802, -0.023940440267324448, -0.02923000603914261, -0.007962271571159363, 0.057103440165519714, -0.006204692181199789, -0.02625834010541439, -0.04335012286901474, 0.02256619930267334, 0.01536933146417141, 0.033133767545223236, 0.004693044815212488, 0.08498232066631317, -0.03001890331506729, -0.04738094285130501, -0.005797177087515593, 0.011452662758529186, 0.05631526932120323, 0.047271065413951874, 0.010857383720576763, 0.008027857169508934, -0.05368274822831154, -0.024767449125647545, -0.022050093859434128, 0.006273559294641018, -0.01180462446063757, 0.0061864000745117664, 0.0010633922647684813, -0.0497552827000618, 0.024028189480304718, -0.022715190425515175, -0.0066645448096096516, 0.016138629987835884, 0.03023364394903183, -0.03137620911002159, -0.058415960520505905, -0.0122916828840971, 0.009247803129255772, 0.0029806916136294603, 0.01115349493920803, -0.0027161359321326017, 0.021407706663012505, -0.0030325676780194044, 0.019647985696792603, 0.020485613495111465, -0.025140078738331795, 0.0047570206224918365, 0.028237560763955116, 0.006949658039957285, 0.02062283456325531, 0.07862268388271332, -0.011418751440942287, -0.026198076084256172, -0.009861011989414692, 0.027149386703968048, 0.03148356080055237, 0.024382080882787704, -0.01202736608684063, 0.02078118734061718, 0.019153574481606483, -0.019283894449472427, 0.04540345445275307, 0.021130014210939407, 0.019997945055365562, -0.03348452225327492, 0.030400613322854042, -0.06036917865276337, 0.017625141888856888, 0.006698412820696831, 0.00760682625696063, 0.0016557929338887334, -0.00044715715921483934, -0.01121441274881363, 0.037608470767736435, -0.03161534294486046, 0.016072623431682587, 0.014806904830038548, 0.0800323635339737, 0.0011768594849854708, -0.07367708534002304, -0.04097262769937515, 0.01273122988641262, -0.017088016495108604, -0.007192980032414198, 0.016586951911449432, -0.0060067614540457726, 0.0036688405089080334, -0.04877337068319321, -0.03705086186528206, -0.05148812010884285, 0.022762656211853027, -0.018462417647242546, 0.01720147766172886, 0.03270932286977768, 0.01595558412373066, -0.05671970173716545, -0.03409801796078682, -0.04215824604034424, -0.07406257838010788, 0.012087182141840458, -0.05551457032561302, 0.010696562007069588, -0.03756052628159523, 0.09295560419559479, 0.04907902702689171, -0.040771204978227615, -0.009800446219742298, 0.03885797783732414, -0.0661444291472435, -0.004293055273592472, 0.029417283833026886, -0.055604178458452225, 0.06290984898805618, -0.0495980829000473, -0.020682835951447487, 0.02179097756743431, -0.00012440966384019703, 0.006071559153497219 ]
La déclaration mentionnée au II de l'article 1586 octies du code général des impôts est effectuée dans les conditions suivantes : Le salarié exerçant son activité dans plusieurs établissements ou lieux d'emploi est déclaré dans celui où la durée d'activité est la plus élevée. Le salarié n'est déclaré au lieu d'emploi que dans l'hypothèse où il y exerce son activité plus de trois mois, y compris si l'entreprise ne dispose pas de locaux dans ce lieu d'emploi. Dans l'hypothèse où le salarié exerce son activité dans plusieurs établissements ou lieux d'emploi pour des durées d'activité identiques, le salarié est déclaré au lieu du principal établissement. Lorsque le salarié exerce son activité dans un ou plusieurs lieux d'exercice d'activité hors de l'entreprise pendant des durées d'au plus trois mois, il est déclaré au niveau de l'établissement retenu pour la déclaration annuelle des données sociales transmise selon le procédé informatique mentionné à l'article 89 A du code général des impôts et dans lequel la durée d'activité est la plus élevée. En l'absence de recours au procédé informatique mentionné à l'article 89 A du code précité, le salarié est déclaré au niveau de l'établissement qui aurait été retenu si ce procédé avait été utilisé et dans lequel la durée d'activité est la plus élevée. La notion d'établissement s'entend au sens de la cotisation foncière des entreprises telle que mentionnée à l'article 310 HA de l'annexe II au code général des impôts.
Code général des impôts, annexe iii
328 G bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025886967
2012-05-07 00:00:00
6c1f60ae278b46773b86e825b8fc99b2ca19bd6c63aac10a722f3b8c0244ac85
[ -0.05734602361917496, 0.11572965979576111, -0.02103915624320507, -0.018925677984952927, -0.014164525084197521, -0.007197387982159853, -0.012165926396846771, 0.07538387179374695, 0.07857761532068253, -0.07101254910230637, -0.03230294585227966, 0.012286975979804993, -0.022578412666916847, 0.040478676557540894, -0.08188389241695404, 0.02019382454454899, 0.04507538676261902, 0.05525607243180275, 0.010809758678078651, -0.05559784546494484, 0.01658172719180584, 0.049332503229379654, 0.0058172051794826984, 0.03318433836102486, -0.042346809059381485, 0.012378457002341747, 0.0822552740573883, -0.0640607550740242, -0.03276829421520233, 0.03662584349513054, -0.009844637475907803, -0.08234472572803497, 0.022642826661467552, 0.02216380089521408, 0.06925003975629807, -0.036491092294454575, 0.019096849486231804, -0.006191811058670282, -0.04600970819592476, 0.009823335334658623, -0.022030143067240715, -0.0032519707456231117, 0.03918463736772537, 0.03095153346657753, -0.03610272705554962, -0.04200953617691994, 0.011272827163338661, -0.021231122314929962, -0.07823354750871658, 0.04778394103050232, 0.043080564588308334, -0.00854302104562521, 0.014372846111655235, 0.050756581127643585, 0.028430942445993423, 0.05165722966194153, -0.10001131892204285, -0.003738266881555319, 0.03993827849626541, -0.01568380929529667, 0.027365218847990036, -0.0013728963676840067, -0.06358583271503448, -0.031635433435440063, -0.023984655737876892, 0.03515291586518288, 0.03356059640645981, -0.011733712628483772, 0.15098367631435394, 0.022444309666752815, -0.04819444566965103, 0.034263234585523605, 0.011566348373889923, 0.010056527331471443, 0.0306488536298275, -0.0020810882560908794, 0.028226830065250397, 0.03386460617184639, -0.006575905717909336, 0.024894293397665024, -0.0362863764166832, -0.0014692862750962377, -0.003824871499091387, -0.028169091790914536, -0.04422392696142197, -0.06615079194307327, 0.028619255870580673, -0.0530291423201561, 0.025445107370615005, 0.01650686375796795, 0.041247401386499405, 0.015578336082398891, -0.01706858165562153, 0.030684970319271088, -0.02417059615254402, 0.025014523416757584, 0.007264757063239813, -0.01869465969502926, 0.10560406744480133, -0.04236301779747009, 0.01608506590127945, -0.020609784871339798, 0.0050179967656731606, -0.007025940343737602, 0.01336116436868906, -0.07016400992870331, 0.039954572916030884, -0.049280181527137756, 0.04123655706644058, 0.010087880305945873, -0.07663606107234955, -0.03574008122086525, -0.03005206771194935, -0.05899740755558014, -0.06703884154558182, 0.06803184002637863, 0.03184104338288307, -0.023518193513154984, 0.01911359466612339, -0.009743886068463326, -0.038521766662597656, -0.059330519288778305, -0.026092497631907463, 0.02194497548043728, -0.09413863718509674, -0.0016371103702113032, -0.02269933559000492, -0.033671021461486816, -0.05924424156546593, -0.03954148292541504, 0.030203646048903465, -0.014218809083104134, 0.01542664598673582, -0.006742276716977358, -0.012639562599360943, -0.04310881718993187, 0.013750416226685047, 0.06469950079917908, -0.002198767149820924, -0.022168155759572983, -0.0746881291270256, 0.030888281762599945, -0.005388443358242512, 0.025791609659790993, 0.017703425139188766, 0.009388201870024204, -0.04244198277592659, -0.10085181891918182, -0.033542655408382416, -0.019026003777980804, 0.032899197190999985, 0.014982244931161404, 0.036598894745111465, 0.006117037497460842, 0.0058361319825053215, -0.05895620211958885, -0.055262960493564606, 0.017487330362200737, 0.00886226911097765, -0.03644856438040733, 0.04483477398753166, 0.026966530829668045, 0.037623967975378036, -0.009821582585573196, -0.02987721562385559, -0.020995495840907097, 0.0036224927753210068, 0.05561734735965729, -0.017347091808915138, 0.000014186269254423678, -0.05365173891186714, 0.017785217612981796, 0.015874207019805908, -0.010274709202349186, -0.0013522789813578129, -0.09446576237678528, -0.005629945080727339, 0.04996590316295624, -0.02443852648139, 0.056995417922735214, 0.0684034526348114, -0.06033911183476448, -0.0009604446240700781, -0.001079684472642839, 0.007645831443369389, -0.05274349823594093, -0.02984645590186119, -0.00997000653296709, -0.015273654833436012, 0.013168403878808022, -0.01730145886540413, -0.019936062395572662, -0.036323707550764084, 0.012109506875276566, 0.062278181314468384, -0.024380121380090714, -0.027122966945171356, 0.06419754028320312, 0.011732131242752075, 0.04166684299707413, 0.004497944377362728, -0.003165164729580283, -0.023932650685310364, 0.03550279885530472, -0.04009546712040901, -0.01769496314227581, 0.005505717825144529, -0.0020920231472700834, -0.03388502076268196, -0.004426656756550074, 0.010893628932535648, -0.008351022377610207, 0.04708023741841316, 0.06921914219856262, -0.005371333099901676, -0.02537553384900093, -0.09434984624385834, 0.03097088262438774, -0.01347380131483078, -0.005935360211879015, -0.012988853268325329, -0.00895506888628006, -0.07749918103218079, -0.05102372169494629, -0.024234477430582047, 0.018147220835089684, -0.03786424547433853, 0.03571447357535362, -0.04008382931351662, -0.025710970163345337, 0.03544270992279053, -0.025214076042175293, -0.001364280586130917, -0.006690953858196735, -0.01042996160686016, 0.003818571800366044, -0.032091375440359116, 0.08675239980220795, -0.04937563091516495, 0.0408489890396595, 0.017103252932429314, -0.0055302283726632595, 0.008581881411373615, -0.05457213521003723, 0.04334208369255066, -0.06571052968502045, 0.03965716063976288, -0.036209218204021454, -0.024077951908111572, 0.022238126024603844, -0.041399966925382614, -0.0011345490347594023, -0.038048189133405685, -0.016106627881526947, -0.007464029360562563, -0.049023114144802094, 0.015596088021993637, -0.0013498030602931976, 0.011921916157007217, -0.047260820865631104, -0.04347638785839081, -0.026125311851501465, 0.005494267214089632, -0.012097480706870556, 0.023369861766695976, -0.0759783610701561, 0.04795266315340996, 0.07306502759456635, -0.02497570961713791, -0.011689970269799232, -0.016174038872122765, 0.04242633655667305, -0.017082737758755684, 0.017977066338062286, 0.050442662090063095, -0.02053694613277912, -0.01223708875477314, -0.003127542557194829, -0.03967681899666786, 0.03981410712003708, -0.03638766333460808, 0.037205006927251816, 0.030121730640530586, -0.04874207451939583, -0.028753992170095444, 0.033936839550733566, 0.027691513299942017, 0.020949486643075943, 0.0030166911892592907, 0.01538086961954832, 0.022435272112488747, -0.0029347101226449013, 0.0069565013982355595, 0.03968876972794533, -0.004863664973527193, -0.00015194255684036762, -0.05255168303847313, 0.019740663468837738, 0.02950531430542469, 0.03587516024708748, 0.0004225448064971715, -0.016880815848708153, 0.011111830361187458, -0.03163683041930199, 0.006373140495270491, -0.00007026390812825412, -0.06045147404074669, -0.028569860383868217, -0.016523724421858788, 0.06017593666911125, -0.03945911303162575, -0.019655197858810425, 0.020249903202056885, -0.034261591732501984, 0.050426777452230453, 0.016486868262290955, -0.042669299989938736, 0.06259595602750778, -0.01145810168236494, 0.032043054699897766, 0.0073938267305493355, 0.07819115370512009, -0.012663483619689941, 0.011969252489507198, 0.0040129804983735085, -0.027135085314512253, -0.01272749062627554, 0.02135525643825531, -0.026089336723089218, 0.009060955606400967, -0.007487951777875423, 0.027628080919384956, 0.031062690541148186, -0.055803075432777405, 0.019033357501029968, 0.002721143886446953, -0.00195949780754745, -0.011332173831760883, -0.01575894095003605, 0.02351466380059719, 0.05395856127142906, -0.06182838976383209, -0.06578896194696426, 0.014370396733283997, 0.06330511718988419, -0.03507574275135994, 0.04931631311774254, 0.012039785273373127, 0.033693764358758926, 0.011481340043246746, 0.00753975473344326, -0.08570743352174759, 0.0566461905837059, 0.028085587546229362, 0.004420469049364328, 0.022663168609142303, -0.004009133670479059, 0.06573489308357239, 0.013012447394430637, 0.06523392349481583, 0.04998786374926567, 0.024963930249214172, 0.05391450971364975, 0.02111370489001274, 0.042218830436468124, 0.010306509211659431, 0.018181361258029938, 0.044965196400880814, -0.055133718997240067, 0.03338361904025078, 0.009243589825928211, 0.04893137887120247, 0.004556518513709307, 0.016996201127767563, 0.003986881114542484, 0.059577710926532745, 0.025557249784469604, -0.03439048305153847, 0.02153579518198967, 0.02628251165151596, 0.005084164906293154, -0.01985858753323555, -0.010171770118176937, 0.007909976877272129, 0.025519831106066704, -0.0053130704909563065, 0.033200375735759735, 0.02533598244190216, 0.007160778157413006, -0.02903779223561287, 0.02740788273513317, -0.019520999863743782, 0.04923109710216522, 0.02625005505979061, 0.005369320511817932, 0.010034283623099327, -0.00862085446715355, 0.011000712402164936, -0.005943809635937214, 0.016075272113084793, -0.0131539236754179, 0.0027305257972329855, 0.03903145343065262, -0.0466206930577755, 0.0809728354215622, 0.07144773006439209, 0.05484001338481903, -0.020415592938661575, -0.03563361614942551, 0.04801737517118454, 0.03863155469298363, -0.030353747308254242, 0.018436841666698456, -0.025587044656276703, 0.004195645451545715, 0.012012924998998642, 0.02903786487877369, 0.03243916109204292, 0.13966499269008636, -0.02101089060306549, 0.01169590000063181, -0.004660549107939005, 0.0356304794549942, -0.062176432460546494, -0.019090862944722176, -0.01988089457154274, 0.015177776105701923, 0.038606271147727966, -0.029053514823317528, -0.005022518802434206, -0.06767930835485458, -0.014250838197767735, 0.013880307786166668, -0.018709881231188774, -0.010792660526931286, -0.02968747541308403, -0.015815718099474907, 0.042368412017822266, 0.010301217436790466, 0.022195331752300262, -0.035740289837121964, 0.02648313343524933, -0.002181057119742036, -0.08719021826982498, -0.011988436803221703, 0.01481545902788639, -0.020918063819408417, -0.013998864218592644, 0.014152249321341515, 0.00362222152762115, -0.023336568847298622, 0.008990131318569183, -0.0072877719067037106, 0.02113441377878189, 0.009205233305692673, 0.01908295787870884, -0.03335733339190483, 0.01606084033846855, 0.028853774070739746, -0.010973874479532242, -0.0476413369178772, -0.017097806558012962, 0.01027541235089302, -0.06581860035657883, 0.07868020981550217, -0.007345753256231546, 0.013967055827379227, 0.02154088020324707, 0.0055725472047924995, 0.05795330926775932, 0.019024794921278954, 0.006512204650789499, -0.004150206223130226, -0.035814132541418076, 0.03519740328192711, 0.020883725956082344, -0.04385441541671753, 0.00231942324899137, 0.06825349479913712, 0.02365471050143242, 0.03986614942550659, 0.045480504631996155, 0.017770834267139435, 0.019198156893253326, -0.0432538203895092, 0.01970210112631321, -0.04202732443809509, -0.0557037889957428, -0.013209664262831211, -0.011481400579214096, 0.04824058338999748, -0.030315019190311432, -0.023359164595603943, -0.04405323043465614, 0.00808778591454029, 0.06831391155719757, 0.011422518640756607, -0.0012422013096511364, -0.014292219653725624, 0.0008798224735073745, -0.026875782757997513, -0.04012174531817436, 0.009924452751874924, 0.04154393449425697, 0.007681308779865503, 0.015150666236877441, 0.04191012680530548, 0.04165827855467796, 0.033146727830171585, 0.0013659351971000433, -0.024239597842097282, -0.047182757407426834, -0.00019553449237719178, -0.01304184552282095, 0.004032779950648546, 0.0017390844877809286, 0.04434314742684364, 0.08612073957920074, -0.043111007660627365, 0.05435662716627121, 0.011867277324199677, 0.03268662095069885, 0.018914394080638885, 0.018213054165244102, 0.03985230252146721, -0.02891017496585846, 0.07089439034461975, -0.025939885526895523, 0.06317953020334244, 0.029881255701184273, 0.059812601655721664, 0.047192998230457306, 0.023678455501794815, -0.04361056536436081, -0.015621409751474857, 0.030845021829009056, 0.08161138743162155, 0.07040117681026459, 0.014263075776398182, 0.020020708441734314, 0.02817918360233307, 0.013030100613832474, 0.036755505949258804, 0.005798728205263615, 0.0031411289237439632, -0.014933453872799873, 0.029222765937447548, -0.027266964316368103, -0.0352904237806797, -0.020946498960256577, 0.005253118462860584, -0.02053898386657238, 0.009807649068534374, -0.0011702057672664523, -0.004872698802500963, -0.01942836120724678, 0.1290045827627182, 0.0002389651199337095, -0.032232485711574554, 0.04051142930984497, -0.0162854865193367, -0.010755208320915699, -0.030603397637605667, 0.009844785556197166, -0.0019842449110001326, -0.04204351454973221, -0.05421486869454384, 0.02520454302430153, 0.019710645079612732, 0.025553209707140923, 0.004380600061267614, -0.00809452123939991, -0.004810772370547056, -0.06192442402243614, -0.03660495579242706, 0.01872672699391842, -0.017961738631129265, -0.044597599655389786, -0.004149479791522026, 0.01720339246094227, -0.0077651203610002995, -0.030812550336122513, -0.03591657802462578, -0.014233765192329884, -0.029208146035671234, 0.015913967043161392, -0.03336695581674576, 0.09293900430202484, -0.05826755613088608, -0.032974373549222946, -0.05741160362958908, 0.0674533024430275, -0.013287710957229137, -0.032172687351703644, 0.03957739099860191, 0.019037436693906784, 0.013042289763689041, -0.02436007559299469, -0.032269276678562164, -0.008177985437214375, 0.0009709065197966993, -0.01094724889844656, 0.0227274801582098, -0.02981543354690075, 0.026407059282064438, 0.056986939162015915, 0.05702555552124977, -0.03761937469244003, -0.010478454641997814, -0.005476517137140036, -0.015644965693354607, -0.04406129568815231, 0.0435156524181366, 0.013537189923226833, 0.04040451720356941, -0.008098654448986053, -0.0006211777799762785, -0.06968400627374649, 0.023203466087579727, -0.04689003899693489, -0.04185543209314346, -0.012391433119773865, 0.08087391406297684, 0.043288454413414, -0.02624494954943657, 0.003837789874523878, 0.009821378625929356, -0.04102043807506561, -0.0663621798157692, -0.019727347418665886, -0.050403669476509094, 0.02656550519168377, -0.004879620857536793, 0.0023619397543370724, 0.01100831851363182, 0.07330973446369171, 0.008075128309428692, -0.018006613478064537, -0.0429370254278183, -0.049190834164619446, -0.007917583920061588, 0.010872048325836658, 0.03320081904530525, 0.007602920290082693, -0.00818164087831974, 0.004724873695522547, 0.006501318886876106, 0.03565942496061325, -0.02635173127055168, 0.044942457228899, -0.00464163301512599, -0.0005821648519486189, -0.006323365494608879, -0.015270749107003212, 0.03163273632526398, -0.057845935225486755, -0.006348023656755686, -0.03344826027750969, -0.025091050192713737, 0.03441797196865082, 0.02724701166152954, 0.0004978684009984136, 0.01671753078699112, -0.03144965320825577, -0.04601422697305679, 0.007195441983640194, 0.021749194711446762, 0.015285816974937916, 0.04927898570895195, 0.025910362601280212, 0.03997230902314186, -0.007336440030485392, 0.0345466285943985, 0.018961086869239807, 0.031143708154559135, 0.05082643777132034, -0.05534227564930916, 0.008104817941784859, 0.04647897928953171, 0.022775694727897644, 0.05781547725200653, -0.008983111940324306, -0.04609445109963417, 0.025814205408096313, -0.027300355955958366, -0.006559913512319326, -0.007156734820455313, 0.004407369997352362, -0.011925254948437214, 0.004146580118685961, -0.012848904356360435, 0.0173080675303936, 0.0028978874906897545, -0.008826306089758873, -0.0032778833992779255, -0.017523834481835365, 0.006149861961603165, 0.01806529052555561, 0.03402473032474518, -0.03873676061630249, 0.08186094462871552, 0.03500974550843239, 0.0008861380629241467, -0.005532336886972189, -0.030263707041740417, -0.06840769201517105, 0.0110009191557765, -0.003691577585414052, 0.00896079558879137, -0.05068815127015114, 0.03856369107961655, 0.04544489085674286, -0.011312518268823624, 0.03892950713634491, -0.0023730474058538675, -0.017968257889151573, -0.010869717225432396, -0.009377227164804935, 0.013619150035083294, 0.020410999655723572, 0.006924091372638941, 0.04841881990432739, -0.010813333094120026, 0.024689076468348503, -0.01502894889563322, -0.05792330205440521, -0.025346774607896805, -0.0021752093452960253, -0.02607147768139839, -0.01691415160894394, 0.005375645589083433, 0.0124400919303298, 0.03612838685512543, 0.008318159729242325, 0.01170104369521141, -0.009069643914699554, 0.02008145861327648, -0.03299792855978012, -0.01204114779829979, -0.0285018403083086, 0.034890856593847275, -0.012923267669975758, 0.03771350160241127, 0.02512912079691887, -0.07544311136007309, 0.00821708794683218, 0.017496423795819283, 0.012398740276694298, -0.031264446675777435, -0.022112738341093063, -0.034837085753679276, 0.018603947013616562, -0.03512679785490036, -0.025471925735473633, 0.007469350006431341, -0.020725002512335777, -0.036532312631607056, 0.0047652870416641235, -0.02238837070763111, -0.011012300848960876, 0.005562400911003351, -0.02178926020860672, 0.0414527952671051, -0.0007237503887154162, -0.038279224187135696, -0.029020674526691437, 0.019180074334144592, -0.049911145120859146 ]
La déclaration de cotisation sur la valeur ajoutée des entreprises mentionnée au 1 du II de l'article 1586 octies du code général des impôts comporte : 1. Les informations suivantes relatives à l'entreprise : a. La dénomination de l'entreprise ; b. Le numéro d'identification attribué à l'établissement principal dans les conditions du second alinéa de l'article R. 123-221 du code de commerce ; c. L'adresse de l'entreprise ; d. L'activité de l'entreprise ; e. La période de référence mentionnée à l'article 1586 quinquies du code général des impôts ; f. Le chiffre d'affaires réalisé et la valeur ajoutée produite au cours de la période de référence mentionnée à l'article 1586 quinquies du code précité. 2. Pour les entreprises ayant plusieurs établissements, la liste du ou des établissements et les précisions suivantes : a. Les cinq derniers caractères du numéro d'identification attribué dans les conditions du second alinéa de l'article R. 123-221 du code de commerce ; b. Le numéro du département ; c. La ou les communes de localisation ; d. Le code INSEE de la commune ; e. Le nombre de salariés. 3. Pour les entreprises employant des salariés devant être déclarés dans des lieux d'emploi en application de l'article 328 G bis , la liste des lieux d'emploi et les précisions les concernant, c'est-à-dire l'ensemble des précisions mentionnées au 2, à l'exception des cinq derniers caractères du numéro d'identification attribué dans les conditions du second alinéa de l'article R. 123-221 du code de commerce. 4. Pour les contribuables qui n'emploient aucun salarié en France et ne disposent d'aucun établissement en France mais qui exercent une activité de location d'immeubles ou de vente d'immeubles, la liste et la valeur locative foncière des immeubles loués ou vendus.
Code général des impôts, annexe iii
328 G ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642345
2024-06-02 00:00:00
1b8e25f23fc23b75609e2d678e40f0312a6ef7e00f70ccb2eef5a9b10e544a5d
[ -0.027858000248670578, 0.08307844400405884, 0.016275588423013687, 0.012295248918235302, -0.052604690194129944, -0.020070182159543037, -0.0513915978372097, 0.034941211342811584, 0.0815243124961853, -0.032068002969026566, 0.010312715545296669, 0.01851067505776882, -0.034509800374507904, 0.012302489951252937, -0.1039595901966095, -0.01478803250938654, 0.05646902695298195, 0.05187143757939339, 0.01609455794095993, -0.04213305562734604, -0.0004824415664188564, 0.045100949704647064, 0.0010403405176475644, 0.08251815289258957, -0.028488988056778908, 0.09211651980876923, 0.025895334780216217, -0.054019395262002945, -0.038465261459350586, -0.012486038729548454, -0.03530978411436081, -0.04092628136277199, 0.034767311066389084, 0.018130933865904808, 0.06558284163475037, -0.04576011374592781, 0.02877630852162838, 0.07608325034379959, -0.019222551956772804, 0.004251529462635517, 0.008998501114547253, 0.02276627905666828, 0.023875536397099495, -0.022683218121528625, 0.0026964847929775715, 0.00993375014513731, 0.023698359727859497, 0.08736220002174377, -0.09464064985513687, 0.06724734604358673, -0.009476195089519024, -0.007261301390826702, 0.000016778807548689656, 0.049581144005060196, -0.012186276726424694, 0.07288024574518204, -0.07818229496479034, 0.05512716621160507, 0.03680349513888359, -0.0333162322640419, -0.04832766577601433, -0.002981893252581358, -0.05119463801383972, -0.03504378721117973, 0.018885215744376183, -0.02351311407983303, 0.004234232474118471, -0.021959643810987473, 0.14218761026859283, 0.04189314320683479, 0.0409342423081398, 0.004120411351323128, -0.02127687633037567, 0.0432141050696373, 0.014601409435272217, 0.039707258343696594, -0.016700774431228638, 0.025143658742308617, -0.016717569902539253, 0.025856947526335716, 0.0074034142307937145, -0.05322939157485962, 0.01826678030192852, -0.011251295916736126, -0.015232340432703495, -0.046458903700113297, 0.034163493663072586, -0.0057942369021475315, 0.02892945148050785, 0.024687709286808968, -0.009046582505106926, 0.05343860387802124, -0.02001572772860527, 0.003419498447328806, 0.02676760032773018, -0.0033489158377051353, -0.006689238827675581, -0.0076186745427548885, 0.12461483478546143, 0.009429426863789558, -0.010679489001631737, 0.010583263821899891, 0.015161210671067238, 0.0075937011279165745, -0.06318109482526779, -0.013029996305704117, -0.0014773167204111814, -0.025888247415423393, 0.03172498196363449, 0.02521604858338833, -0.11189935356378555, 0.015218795277178288, -0.01219210959970951, -0.06521470844745636, -0.05807112529873848, 0.09959682822227478, 0.055530257523059845, -0.021921295672655106, -0.016805332154035568, 0.003654791973531246, -0.029412811622023582, -0.01776786334812641, -0.10037930309772491, 0.020083684474229813, -0.11168495565652847, -0.031204121187329292, 0.011200688779354095, -0.029811877757310867, -0.06948256492614746, -0.018300054594874382, 0.03445839881896973, -0.020764179527759552, 0.0036807775031775236, -0.001565049053169787, 0.014836521819233894, -0.004687114153057337, 0.005760014057159424, 0.03740629553794861, 0.004904627799987793, -0.013173784129321575, -0.038835059851408005, 0.028334470465779305, 0.01937377266585827, -0.031149933114647865, -0.022779112681746483, 0.06636834144592285, -0.03297993168234825, -0.0559777095913887, -0.033685751259326935, -0.0003370766353327781, -0.05968405678868294, 0.005166871938854456, 0.04571111500263214, 0.021230006590485573, 0.016407620161771774, -0.07866784930229187, -0.029662173241376877, 0.011142101138830185, -0.02556244470179081, -0.028606826439499855, 0.04073938727378845, 0.060087647289037704, 0.04619020223617554, -0.029509956017136574, -0.05930834263563156, -0.012525607831776142, 0.016643613576889038, -0.006253499072045088, -0.007381756789982319, 0.042482633143663406, -0.07152552157640457, 0.03023630566895008, -0.0010323391761630774, -0.013631798326969147, -0.0019121167715638876, 0.004259028006345034, -0.042519938200712204, 0.07977452874183655, -0.017835941165685654, 0.10716177523136139, 0.027893483638763428, -0.07141055911779404, 0.025746051222085953, 0.021974410861730576, 0.041295889765024185, -0.0318356528878212, 0.014834107831120491, -0.015115966089069843, 0.025175780057907104, 0.013123469427227974, -0.01613594777882099, -0.02803490310907364, -0.04808812588453293, 0.006683625280857086, 0.03014795109629631, -0.06797046214342117, -0.0747753232717514, 0.043585434556007385, -0.0002968455955851823, 0.0018075129482895136, -0.01623179018497467, -0.004160260781645775, 0.005593318957835436, 0.029664060100913048, 0.011797262355685234, -0.01092571672052145, 0.003621137235313654, 0.038568418473005295, -0.046208567917346954, 0.0034503114875406027, 0.013603385537862778, 0.016804847866296768, 0.03353444114327431, 0.033871207386255264, -0.002203893382102251, -0.020759329199790955, -0.042261410504579544, 0.007931776344776154, 0.004137079231441021, -0.05039312317967415, -0.007965249009430408, -0.04311168193817139, -0.07369203865528107, -0.04750033840537071, -0.005141700617969036, 0.01976647786796093, -0.022556833922863007, -0.017532670870423317, 0.0019670568872243166, 0.011178583838045597, 0.02316654473543167, -0.05051861330866814, -0.030946627259254456, -0.012471864931285381, -0.01758948713541031, -0.000008198499017453287, -0.014098708517849445, 0.017619943246245384, -0.006679613143205643, 0.03239911049604416, -0.012423955835402012, 0.00400613434612751, 0.04184304550290108, -0.04138081893324852, 0.054245732724666595, -0.05222213640809059, -0.013807717710733414, -0.011019114404916763, -0.028151612728834152, 0.0335778072476387, -0.03736041113734245, 0.010106489062309265, -0.06665165722370148, -0.01635272428393364, -0.02947067655622959, -0.025272127240896225, 0.03291444852948189, 0.037535883486270905, 0.020036498084664345, 0.029465649276971817, -0.0007410244434140623, 0.010990934446454048, -0.02308189682662487, -0.014559074304997921, 0.022206438705325127, -0.05658041313290596, 0.07375027239322662, 0.04338545352220535, -0.018081694841384888, -0.026776811107993126, 0.0011207066709175706, 0.05889980494976044, -0.003254240145906806, 0.03857705369591713, -0.02567167393863201, -0.012261509895324707, -0.06706467270851135, 0.011468394659459591, 0.03938591852784157, 0.015045799314975739, -0.028436562046408653, 0.004019491840153933, -0.0003448929055593908, 0.01934174820780754, -0.01543333474546671, 0.01450799498707056, 0.035121720284223557, -0.002988577587530017, -0.012083182111382484, 0.010337717831134796, -0.031202157959342003, -0.04140353202819824, 0.0067784786224365234, 0.05761153623461723, 0.05655888468027115, -0.010353920981287956, -0.033572472631931305, -0.044521450996398926, 0.06853797286748886, 0.026311703026294708, 0.005379960406571627, -0.010242288000881672, 0.003717420157045126, -0.0017513876082375646, -0.04800979048013687, -0.0275744441896677, -0.019908055663108826, -0.006076959893107414, -0.040304820984601974, -0.0284882839769125, -0.02120894007384777, -0.05156461149454117, 0.06001616641879082, -0.05789851397275925, 0.00838889367878437, 0.061700671911239624, -0.0069788722321391106, 0.03341614082455635, -0.024398257955908775, 0.024501606822013855, -0.026705730706453323, 0.10162177681922913, -0.028203701600432396, 0.02754734642803669, -0.021662870422005653, -0.034428250044584274, -0.030200323089957237, 0.012407097034156322, -0.024778174236416817, 0.009951851330697536, -0.03960099443793297, 0.02653801068663597, 0.023856554180383682, -0.050346847623586655, 0.004100503865629435, 0.011739359237253666, -0.034121494740247726, -0.040670521557331085, -0.014353461563587189, 0.024184536188840866, 0.046601682901382446, -0.034162912517786026, -0.010343767702579498, -0.019042296335101128, 0.05956771597266197, -0.01689431071281433, 0.06492265313863754, 0.03027445636689663, 0.0334034226834774, 0.013560522347688675, 0.011795701459050179, -0.02210315503180027, 0.06432176381349564, 0.06635592877864838, 0.006364696193486452, 0.012301298789680004, -0.07696510851383209, 0.024676207453012466, -0.0025041881017386913, 0.04271019995212555, 0.01518684159964323, 0.006487197242677212, 0.024088004603981972, 0.02388094924390316, 0.016217876225709915, 0.015152156352996826, 0.012998378835618496, -0.02801445499062538, -0.0342160239815712, 0.035514142364263535, 0.015054281800985336, 0.013149446807801723, -0.04140332341194153, 0.03405589610338211, -0.04998157545924187, 0.009104451164603233, -0.023528313264250755, -0.015038499608635902, 0.00024718960048630834, 0.01590822823345661, -0.0008349982090294361, 0.03074898011982441, 0.03732846677303314, 0.010390828363597393, 0.02468150295317173, 0.017055395990610123, 0.0171397365629673, 0.019462445750832558, 0.0616513229906559, 0.023018719628453255, -0.01451870333403349, -0.025121353566646576, 0.07458296418190002, 0.02342265658080578, 0.026424283161759377, -0.01772114261984825, 0.011165102012455463, 0.06551166623830795, -0.03789009526371956, -0.015596392564475536, -0.04164275527000427, 0.09937086701393127, -0.01805138774216175, -0.02130708657205105, 0.10621513426303864, 0.03579863905906677, 0.03918875381350517, -0.05116456747055054, -0.039656348526477814, 0.03882521018385887, 0.028929879888892174, 0.013030847534537315, -0.01910870149731636, 0.02850433625280857, 0.03780039772391319, -0.00851575005799532, 0.04623853415250778, 0.017358949407935143, 0.13406379520893097, 0.012874294072389603, 0.0031287299934774637, 0.02414645068347454, 0.026908811181783676, -0.04799383506178856, -0.004991889465600252, -0.040809281170368195, 0.04883809760212898, 0.050508368760347366, -0.04335920885205269, 0.02174077369272709, -0.024460231885313988, 0.03351663425564766, -0.05429905280470848, -0.0025933822616934776, -0.037954337894916534, -0.010281250812113285, -0.028098231181502342, 0.03436719626188278, 0.010611368343234062, -0.018871109932661057, 0.005053706467151642, 0.0471365824341774, 0.023104209452867508, -0.0696016475558281, 0.030727816745638847, 0.010947028174996376, -0.007811355870217085, 0.04482265189290047, 0.0019827564246952534, 0.015223057940602303, -0.03517168387770653, 0.01801176182925701, -0.016569839790463448, -0.004151348024606705, 0.037567075341939926, -0.023331955075263977, -0.03079908899962902, 0.018933240324258804, 0.019285544753074646, 0.06329349428415298, -0.06436709314584732, -0.03172653540968895, 0.014929997734725475, 0.003964860923588276, 0.019077859818935394, -0.003149651689454913, 0.026087798178195953, 0.06550741195678711, 0.05306362360715866, 0.048140086233615875, 0.06221908703446388, 0.029588598757982254, 0.0324590690433979, -0.09231824427843094, 0.0314265713095665, 0.047707706689834595, -0.08500376343727112, 0.03549974784255028, 0.03043942339718342, -0.008409921079874039, 0.04280008748173714, 0.06885572522878647, -0.02699561044573784, 0.0004481524811126292, -0.0073668924160301685, 0.010238860733807087, -0.02215408906340599, -0.0429694801568985, -0.001162453438155353, -0.0005303022335283458, 0.021782267838716507, -0.0408746637403965, -0.026950670406222343, -0.007835484109818935, 0.027446884661912918, 0.0877709910273552, -0.008120848797261715, -0.016431031748652458, 0.0006726415595039725, 0.03654244914650917, -0.018125347793102264, -0.04042747616767883, -0.008462563157081604, 0.026418587192893028, 0.005481765139847994, -0.004560109227895737, 0.05823161080479622, 0.035338688641786575, 0.00019560179498512298, -0.04126165807247162, -0.024696169421076775, -0.05417950451374054, 0.007062992546707392, -0.02259272150695324, -0.023165449500083923, -0.027950624004006386, -0.0240183062851429, 0.028354231268167496, 0.009128810837864876, 0.014630505815148354, 0.03177668899297714, 0.03268224745988846, 0.04827241227030754, 0.002308466238901019, 0.05758592486381531, -0.03482704237103462, 0.06622640043497086, -0.04848098009824753, 0.07378096878528595, 0.036972980946302414, 0.031757060438394547, 0.03423250839114189, 0.020045509561896324, -0.02774813212454319, -0.004989773500710726, -0.010637232102453709, 0.0391215980052948, 0.09060821682214737, 0.013672702945768833, 0.014476179145276546, 0.012478445656597614, 0.03750590980052948, 0.06856245547533035, -0.021850306540727615, -0.005296935327351093, 0.012093808501958847, -0.002443704754114151, -0.007318456657230854, -0.028826169669628143, -0.022981129586696625, 0.0206491407006979, 0.06394881010055542, -0.0034334403462707996, 0.014285910874605179, -0.04455362632870674, 0.0045956894755363464, 0.08133397251367569, -0.02006547339260578, -0.027481084689497948, 0.010925578884780407, -0.011308272369205952, -0.008109486661851406, -0.04193497076630592, -0.020261399447917938, -0.005651444662362337, -0.007539995014667511, -0.002003902569413185, 0.011376865208148956, 0.01736130379140377, 0.014656586572527885, 0.014306824654340744, -0.031388383358716965, -0.0025557084009051323, -0.12211378663778305, -0.001749454066157341, 0.022021058946847916, 0.002280197571963072, -0.04426665976643562, -0.020480141043663025, 0.017871107906103134, 0.0016296186950057745, -0.034695640206336975, -0.03517153859138489, 0.03722524270415306, -0.022337747737765312, 0.02827751822769642, -0.013403686694800854, 0.026837706565856934, -0.010108942165970802, -0.029534613713622093, -0.027661794796586037, 0.03623685613274574, 0.0026906924322247505, -0.03956315666437149, 0.0403999388217926, -0.03332408145070076, -0.009457413107156754, -0.0380154550075531, -0.0032611535862088203, -0.054926879703998566, 0.006472390610724688, -0.016028152778744698, 0.0003097009321209043, -0.00805791188031435, 0.015798747539520264, 0.019276512786746025, 0.040101293474435806, -0.06020215526223183, -0.021865757182240486, 0.012663038447499275, -0.022849734872579575, 0.022924333810806274, 0.010234782472252846, 0.00958998966962099, -0.006627662573009729, -0.011381497606635094, -0.007601716089993715, -0.0695926696062088, 0.035151124000549316, -0.03305022791028023, -0.04073290899395943, 0.01453611720353365, 0.025412170216441154, 0.018029501661658287, -0.04774776101112366, 0.006333922501653433, 0.02774634025990963, 0.021079646423459053, -0.05152497440576553, -0.015757011249661446, -0.06302251666784286, -0.005819367244839668, -0.0006719244411215186, -0.03328514099121094, -0.0019768238998949528, 0.006976778153330088, -0.03243984654545784, -0.013845033943653107, -0.03971623629331589, -0.0837310254573822, -0.018224487081170082, 0.03721008077263832, -0.0045392164029181, 0.0066004181280732155, 0.07538383454084396, -0.03325573354959488, 0.03388788551092148, 0.006146036088466644, -0.013469588942825794, 0.05096377432346344, -0.003529277630150318, -0.017596693709492683, -0.0028580441139638424, -0.017400460317730904, 0.013826815411448479, 0.0054178801365196705, -0.03157953917980194, -0.06757210195064545, 0.02338068000972271, 0.03342236578464508, 0.010051725432276726, 0.022776933386921883, 0.043974798172712326, -0.04195534810423851, -0.047469086945056915, -0.00040521155460737646, 0.03373270854353905, 0.022175392135977745, -0.01462923176586628, 0.018770745024085045, 0.03953345865011215, -0.003201313316822052, 0.02076040580868721, -0.05454549193382263, -0.00017338947509415448, 0.040047090500593185, -0.02759360894560814, 0.006727004889398813, -0.012098553590476513, 0.0012911333469673991, 0.03436746820807457, -0.011441508308053017, -0.010714715346693993, 0.030478114262223244, 0.012858616188168526, -0.01657438650727272, 0.02372557297348976, 0.0326799675822258, -0.004400633741170168, -0.011522832326591015, -0.016836121678352356, -0.0033455288503319025, -0.029597220942378044, 0.0211065374314785, 0.014330712147057056, -0.007671286351978779, -0.017755305394530296, 0.018403280526399612, -0.006895239464938641, -0.016275113448500633, 0.049155909568071365, 0.012326887808740139, -0.008011789061129093, 0.03237977251410484, 0.0005475888028740883, 0.02216494455933571, 0.02863958105444908, 0.005109954625368118, -0.000806299620307982, -0.055824488401412964, 0.062783382833004, 0.0334465466439724, -0.010330966673791409, 0.062152568250894547, 0.0035104735288769007, -0.008364496752619743, -0.040018513798713684, 0.04978419840335846, -0.0023209897335618734, 0.04111681878566742, 0.0006811719504185021, -0.017354995012283325, -0.013341814279556274, 0.030072830617427826, -0.035917527973651886, -0.00013700415729545057, 0.017768478021025658, 0.031664568930864334, -0.04471812769770622, -0.009061497636139393, -0.02654840797185898, -0.010693248361349106, 0.029916707426309586, -0.02826455421745777, 0.019728397950530052, -0.015835139900445938, -0.031937021762132645, -0.0876540020108223, -0.012355722486972809, -0.0037959630135446787, 0.04011109098792076, -0.026781316846609116, -0.009529451839625835, 0.012853746302425861, 0.0005719471373595297, 0.013587295077741146, 0.017153190448880196, -0.020968709141016006, -0.04526912048459053, -0.00024215158191509545, -0.04339718073606491, 0.022485386580228806, -0.03143155574798584, 0.023801883682608604, 0.01599741168320179, -0.012531720101833344, 0.014106865040957928, 0.016309518367052078, -0.0327623225748539, -0.008015462197363377, -0.005730361212044954, -0.014558103866875172, 0.02740449830889702, -0.04009028524160385, -0.028793759644031525, -0.000982987810857594, 0.015983086079359055, -0.029786983504891396 ]
1. Les salariés s'entendent de ceux qui sont titulaires d'un contrat de travail à durée déterminée ou indéterminée ou d'un contrat de mission mentionné à l'article L. 1251-1 du code du travail conclu avec l'entreprise de travail temporaire assujettie à la cotisation sur la valeur ajoutée des entreprises si le contrat de travail ou le contrat de mission est conclu pour une durée supérieure ou égale à un mois. 2. Les salariés doivent être déclarés par l'employeur assujetti ayant conclu le contrat de travail ou le contrat de mission. Toutefois, les assujettis doivent déclarer les salariés détachés par un employeur établi hors de France dans les conditions mentionnées aux articles L. 1261-1 à L. 1261-3 du code du travail. 3. Ne doivent pas être déclarés : a. Les apprentis ; b. Les titulaires d'un contrat initiative-emploi ; c. Les titulaires d'un contrat insertion-revenu minimum d'activité ; d. Les titulaires d'un contrat d'accompagnement dans l'emploi ; e. Les titulaires d'un contrat d'avenir ; f. Les titulaires d'un contrat de professionnalisation ; g. Les salariés expatriés ; h. Les salariés qui n'ont exercé aucune activité au cours de la période de référence mentionnée à l'article 1586 quinquies du code général des impôts.
Code général des impôts, annexe iii
328 G quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024214456
2011-06-20 00:00:00
aa920572d15efca7bb43d4749ce8cf630a15ef58fe6720cfd564878150d85f42
[ -0.06403788924217224, 0.0514383502304554, -0.03420408070087433, -0.008919273503124714, 0.0217351745814085, -0.022888103500008583, -0.0023435046896338463, 0.07843334972858429, 0.08272392302751541, -0.04517892375588417, -0.061055392026901245, 0.017202792689204216, 0.026146743446588516, 0.004374940879642963, -0.07622794061899185, 0.05164628475904465, 0.08240918815135956, 0.010740283876657486, -0.005407370161265135, -0.04807671532034874, 0.0005265636718831956, 0.03341333195567131, -0.021446973085403442, 0.02254551090300083, -0.04951677471399307, 0.07070939987897873, 0.0966169536113739, -0.09632401168346405, 0.012312378734350204, -0.0024957729037851095, -0.011575126089155674, -0.04840248078107834, 0.02531626634299755, 0.032777123153209686, 0.085286945104599, -0.047770336270332336, -0.008082995191216469, -0.02211875468492508, 0.03843862563371658, -0.03153384104371071, -0.02364978939294815, 0.008490611799061298, -0.0005157820414751768, 0.014322479255497456, 0.003397459862753749, 0.02807442843914032, -0.011891677975654602, 0.063963882625103, -0.03653451055288315, 0.0844912976026535, 0.008370114490389824, -0.009871937334537506, -0.007239718921482563, 0.00993266049772501, 0.06557021290063858, 0.04623425006866455, -0.08637907356023788, 0.03278001770377159, -0.02385856583714485, -0.054697245359420776, 0.03645593672990799, -0.0018603162607178092, -0.07429192960262299, -0.05258617550134659, -0.061393022537231445, -0.0008691890980117023, 0.023982984945178032, -0.013526673428714275, 0.08142118901014328, 0.02698807790875435, -0.07645435631275177, 0.07022348046302795, 0.014347754418849945, -0.0012739700032398105, 0.06589377671480179, -0.016256392002105713, -0.026859313249588013, 0.029059648513793945, 0.00002477273483236786, 0.023215055465698242, -0.021622877568006516, 0.021185265854001045, 0.01941562443971634, -0.02522607333958149, -0.023477626964449883, -0.09972106665372849, 0.019630789756774902, -0.017444375902414322, -0.008456996642053127, 0.03838777914643288, 0.06254073977470398, 0.07207583636045456, -0.03101596236228943, 0.014983566477894783, 0.03844776377081871, 0.017948437482118607, -0.017394036054611206, 0.02204580418765545, 0.13722354173660278, 0.0005571756046265364, -0.011340353637933731, -0.048196837306022644, 0.025050567463040352, 0.007696959655731916, 0.040815021842718124, -0.08416768163442612, 0.003643670119345188, -0.01967976614832878, -0.04391998052597046, -0.004901943728327751, -0.08316211402416229, -0.02669052593410015, -0.040052227675914764, -0.010779050178825855, -0.05140108987689018, 0.04136412590742111, -0.044793397188186646, 0.004167912062257528, 0.04615810513496399, -0.012778770178556442, -0.033658191561698914, -0.002377983182668686, -0.04799027368426323, -0.01318297628313303, -0.09021253883838654, 0.0175611674785614, -0.010355683974921703, 0.018604356795549393, -0.047797128558158875, -0.0403689481317997, 0.05076419189572334, -0.040287505835294724, -0.0031682427506893873, -0.06081985682249069, -0.021177023649215698, -0.057996708899736404, 0.015236543491482735, 0.020035045221447945, 0.015046829357743263, -0.016726909205317497, -0.06880640983581543, 0.07881148904561996, -0.01881195791065693, -0.007781850174069405, 0.02674046717584133, 0.008146604523062706, -0.034976568073034286, -0.06633254140615463, 0.030253181234002113, -0.005156153347343206, -0.0023847909178584814, 0.038319021463394165, 0.011030822992324829, -0.0019887948874384165, 0.01153442170470953, 0.026560066267848015, -0.035813163965940475, 0.0015031772200018167, -0.03365318104624748, -0.03469526022672653, 0.028765764087438583, 0.02346975915133953, 0.03727905824780464, -0.019327353686094284, -0.042681485414505005, -0.03324313461780548, 0.006753893103450537, 0.07920597493648529, 0.05403243750333786, 0.01782461814582348, -0.06873679161071777, 0.013039267621934414, 0.01973494328558445, -0.015889691188931465, -0.01414331141859293, -0.025441905483603477, 0.017815565690398216, 0.03508323058485985, -0.029261792078614235, 0.046747442334890366, 0.04412024840712547, -0.045007769018411636, 0.027301369234919548, 0.0006225595716387033, 0.031927186995744705, -0.005065086763352156, -0.008823344483971596, 0.014328384771943092, 0.015552663244307041, -0.008149717003107071, -0.019623491913080215, -0.0018349019810557365, -0.05205826461315155, 0.01536785438656807, 0.022849230095744133, -0.033476926386356354, -0.00018770387396216393, 0.02459314838051796, 0.04506102576851845, 0.05269993841648102, 0.03050881251692772, 0.03030165284872055, -0.0031753636430948973, 0.035128943622112274, -0.005572014953941107, -0.07615901529788971, -0.017731811851263046, -0.02419389598071575, -0.03302031382918358, 0.0022692407947033644, 0.03296331316232681, -0.03346983715891838, 0.002733111148700118, 0.05407416447997093, -0.01733945496380329, -0.016793109476566315, -0.03525314852595329, -0.014635508880019188, -0.019963445141911507, -0.024387571960687637, -0.001886436133645475, -0.009044921956956387, -0.04531954601407051, -0.013591937720775604, 0.027904260903596878, 0.005807788576930761, -0.04378051683306694, -0.021107476204633713, -0.019536327570676804, -0.017429376021027565, 0.03468288481235504, -0.005546268541365862, -0.04251430183649063, 0.01798258349299431, 0.002537522464990616, -0.0016928071854636073, -0.042983606457710266, 0.022377965971827507, -0.04870741069316864, 0.005898610223084688, 0.015620974823832512, 0.02020976133644581, -0.008558458648622036, -0.012315583415329456, 0.05663552135229111, 0.026289086788892746, -0.0025515120942145586, -0.05281157046556473, -0.020645445212721825, -0.024105466902256012, -0.03918405994772911, 0.0331229642033577, 0.025455143302679062, 0.002822210779413581, -0.01244425494223833, -0.05752504989504814, 0.004099130164831877, 0.04285341128706932, -0.0067542423494160175, -0.04545252025127411, -0.017764972522854805, -0.01614508591592312, 0.0030367309227585793, -0.04473208636045456, 0.03965253010392189, -0.0711946040391922, 0.08699826151132584, 0.021414652466773987, 0.0206126868724823, -0.011173115111887455, -0.046565569937229156, -0.013777319341897964, 0.008019642904400826, 0.06137751415371895, 0.02614891529083252, -0.005814557429403067, -0.0560547411441803, -0.04153544083237648, 0.02542637661099434, -0.001706508337520063, -0.0020644040778279305, 0.03493485972285271, -0.04603363201022148, -0.013725927099585533, -0.02636539377272129, 0.02127854712307453, -0.0083979656919837, -0.02563876286149025, 0.0013403600314632058, 0.022117342799901962, -0.06983800232410431, -0.023961888626217842, -0.04759329929947853, 0.07203753292560577, 0.04768577218055725, -0.02438179962337017, -0.040114302188158035, -0.0069954111240804195, 0.010139323770999908, -0.03992363065481186, -0.0008076448575593531, 0.0023578391410410404, 0.006058704107999802, 0.01870466023683548, -0.027835406363010406, -0.06432235985994339, -0.03201425448060036, -0.05349336192011833, -0.05836533010005951, 0.029934672638773918, -0.031321655958890915, -0.009086741134524345, 0.03189939633011818, 0.0015155822038650513, -0.0427083820104599, 0.02639639750123024, -0.08566109091043472, 0.02321615256369114, -0.0772421807050705, 0.008161171339452267, -0.04400373622775078, 0.11849363148212433, 0.02027803473174572, 0.03225896880030632, -0.00566038116812706, -0.035003792494535446, -0.022552860900759697, 0.0076141864992678165, -0.015046716667711735, -0.020228607580065727, -0.04419035464525223, 0.020510269328951836, 0.02927161008119583, -0.04862722381949425, 0.014353166334331036, 0.018498355522751808, -0.0008398352656513453, -0.013598042540252209, 0.0019055091543123126, 0.035035014152526855, 0.03734351322054863, 0.00539099657908082, -0.013358945958316326, 0.012167592532932758, 0.0744294747710228, -0.06106971204280853, 0.06658679246902466, -0.009169473312795162, 0.018008451908826828, 0.009779682382941246, -0.01694580540060997, 0.003384403884410858, 0.0723167434334755, 0.04970446601510048, -0.01459906343370676, 0.0678621232509613, -0.0461525097489357, 0.04276181757450104, 0.0009996225126087666, 0.059508055448532104, 0.039344608783721924, -0.008388287387788296, 0.025852957740426064, 0.04162803664803505, 0.03989175707101822, 0.022277556359767914, 0.022434072569012642, 0.03068544901907444, -0.03808465600013733, 0.00011615383118623868, -0.03565003350377083, -0.005843530409038067, -0.021302415058016777, 0.02064042165875435, -0.0012801946140825748, -0.004704023711383343, 0.003582816803827882, 0.004638569429516792, 0.016882793977856636, 0.046514853835105896, 0.011116215027868748, 0.020498652011156082, 0.029001301154494286, 0.020054850727319717, 0.021716032177209854, 0.02237624116241932, 0.030892306938767433, 0.004288839641958475, 0.043998003005981445, 0.02611900493502617, -0.03340296447277069, -0.006502183154225349, 0.08557388186454773, 0.02618016116321087, 0.024848274886608124, -0.04398997500538826, 0.039272457361221313, 0.013100593350827694, -0.022266827523708344, -0.02074642851948738, 0.013006454333662987, 0.0366758368909359, 0.034434013068675995, -0.0057572354562580585, 0.055209942162036896, 0.03768535703420639, 0.028901517391204834, -0.024512669071555138, -0.04532460495829582, -0.00754428468644619, 0.05633288621902466, -0.010655761696398258, 0.010750556364655495, -0.01694122701883316, 0.0443902388215065, 0.0063414559699594975, 0.04256480932235718, 0.039464760571718216, 0.14389874041080475, -0.020421845838427544, 0.02507556416094303, -0.01795041933655739, 0.032385166734457016, -0.03405868634581566, -0.03155099228024483, -0.07415955513715744, 0.04369953274726868, 0.0037097902968525887, -0.05804089084267616, 0.014872431755065918, -0.0258370041847229, -0.007700872607529163, 0.025546660646796227, -0.022807002067565918, -0.009970251470804214, -0.04827508702874184, -0.018837803974747658, 0.012776886112987995, 0.0170228723436594, -0.01629149168729782, -0.002593883778899908, 0.04947294667363167, 0.022021185606718063, -0.04227850213646889, 0.02202567458152771, 0.03609386458992958, 0.043267570436000824, 0.07018478959798813, 0.031213980168104172, -0.0012045655166730285, -0.017459725961089134, 0.01960735023021698, -0.017968935891985893, 0.025705520063638687, 0.020538270473480225, -0.03464134410023689, -0.03234712406992912, 0.021957717835903168, -0.012427078559994698, 0.025325071066617966, -0.01768629439175129, 0.030465345829725266, 0.022931840270757675, -0.02718874253332615, 0.05031668022274971, -0.03793083131313324, 0.0032705189660191536, 0.039454344660043716, 0.01790076680481434, 0.037744250148534775, 0.030302472412586212, 0.04677075520157814, 0.008324149996042252, -0.015966882929205894, 0.025635885074734688, 0.07358480244874954, -0.046982333064079285, -0.00011992025974905118, 0.035149309784173965, 0.00273746601305902, -0.04911327362060547, 0.047625716775655746, 0.016356004402041435, -0.016420304775238037, -0.034035541117191315, 0.01190185360610485, -0.05091121047735214, -0.06052526831626892, -0.007797114085406065, 0.014831052161753178, 0.02752128429710865, 0.019067512825131416, -0.05478426069021225, -0.024486402049660683, 0.008475366979837418, 0.05114518851041794, 0.022697031497955322, -0.01790699176490307, 0.0001771346724126488, 0.03924049437046051, -0.018685882911086082, -0.0025667392183095217, 0.04975254088640213, 0.05397108197212219, -0.007737852167338133, 0.008266217075288296, 0.06754250824451447, 0.0009604234364815056, 0.043363623321056366, -0.05929427221417427, 0.025593135505914688, -0.01664629578590393, 0.007939150556921959, -0.05483798682689667, 0.005148729775100946, -0.0020174647215753794, -0.0006302223773673177, 0.03618268296122551, -0.09301742911338806, -0.004886168520897627, 0.038565970957279205, 0.052822962403297424, 0.0012748123845085502, 0.001195746473968029, -0.009691977873444557, -0.02010292187333107, 0.024118678644299507, -0.009744159877300262, 0.03036927804350853, 0.04871741309762001, -0.003259508404880762, 0.02065112069249153, 0.013278041034936905, -0.024896174669265747, -0.0037182490341365337, 0.023662636056542397, 0.08743283152580261, 0.02542806603014469, 0.0246879942715168, -0.02858242578804493, 0.025173531845211983, 0.02173047885298729, -0.024497929960489273, -0.04718610271811485, 0.03367479145526886, -0.0013442576164379716, 0.05437308922410011, -0.031217148527503014, -0.02254030480980873, -0.03346528485417366, -0.004151799250394106, -0.03368422016501427, 0.004509853199124336, -0.03280659019947052, -0.07567623257637024, -0.02917788363993168, 0.07400479912757874, 0.0030022982973605394, -0.01868521049618721, 0.04372255504131317, -0.05116293206810951, -0.0036176349967718124, -0.03810473531484604, 0.0754319503903389, 0.0372009240090847, 0.04677533358335495, -0.02270202711224556, 0.04789397865533829, 0.0458822064101696, 0.009080380201339722, 0.018378091976046562, -0.0005537495017051697, 0.03834492340683937, -0.05990966409444809, -0.007020712364464998, 0.03195122629404068, -0.02165966108441353, 0.02686595357954502, -0.025219690054655075, -0.016775889322161674, -0.027674196287989616, -0.037310756742954254, -0.022726332768797874, 0.0012285687262192369, 0.0033170327078551054, 0.021451091393828392, 0.008412079885601997, 0.08621130883693695, 0.01048561092466116, 0.023110242560505867, -0.007556229364126921, 0.025038395076990128, -0.025036752223968506, -0.018590059131383896, 0.037171002477407455, -0.03840669244527817, 0.013225295580923557, -0.00785339716821909, 0.01966715045273304, 0.038045596331357956, -0.013420010916888714, -0.02216123603284359, 0.0076529537327587605, -0.02092871069908142, 0.07753326743841171, 0.059276215732097626, -0.028928756713867188, -0.02343565784394741, -0.018156426027417183, 0.00526229664683342, -0.01627630740404129, 0.031135570257902145, 0.03846469894051552, 0.015469849109649658, 0.0035713124088943005, 0.0022323764860630035, -0.050274040549993515, -0.02074577473104, 0.009717825800180435, 0.0016715101664885879, -0.03175562620162964, -0.00804750807583332, 0.06450466811656952, -0.02682330086827278, -0.024507833644747734, -0.019989876076579094, 0.012943967245519161, 0.00949260126799345, -0.09825492650270462, -0.011538741178810596, -0.022294748574495316, 0.02144450508058071, -0.024185189977288246, 0.0262601301074028, -0.020979437977075577, 0.05349287763237953, -0.04809478670358658, -0.029363544657826424, -0.011562783271074295, -0.10002151876688004, -0.030532704666256905, 0.0024303121026605368, 0.040891360491514206, -0.002501843962818384, 0.05574871227145195, -0.014428218826651573, 0.005713725462555885, 0.039560236036777496, -0.028631366789340973, 0.017461881041526794, 0.016144100576639175, -0.003076396184042096, 0.004972782917320728, 0.012096469290554523, -0.018416877835989, -0.01990830898284912, -0.06988295912742615, -0.09739630669355392, 0.03293868154287338, 0.06596444547176361, 0.02301766723394394, -0.03610362112522125, 0.031117109581828117, 0.011109337210655212, -0.042153846472501755, 0.07641315460205078, 0.013252987526357174, 0.04572758823633194, -0.017610173672437668, -0.01470228936523199, 0.025723256170749664, -0.014836921356618404, -0.02981228567659855, -0.024635696783661842, -0.010692015290260315, -0.021744094789028168, -0.01205166894942522, -0.03164611756801605, -0.028292778879404068, 0.03744857385754585, -0.0036031415220350027, -0.03460632264614105, -0.0072522531263530254, 0.01568598486483097, -0.03904213383793831, 0.01758495345711708, 0.0008328380063176155, 0.030591130256652832, 0.001778444042429328, 0.018972214311361313, -0.03274930641055107, 0.0223626010119915, -0.028730392456054688, -0.029909521341323853, 0.025054598227143288, -0.014347590506076813, 0.0076141864992678165, -0.012136486358940601, 0.009018339216709137, 0.03826533257961273, 0.03741256147623062, -0.04682166129350662, 0.007626830600202084, 0.02436141110956669, -0.008225642144680023, 0.015218120999634266, 0.02323317900300026, -0.026550430804491043, 0.019271474331617355, -0.035291410982608795, 0.007878013886511326, 0.03196965903043747, -0.02504768967628479, 0.056335777044296265, -0.012635091319680214, -0.004645028151571751, -0.06797417253255844, -0.025025097653269768, 0.05936229228973389, 0.052154362201690674, -0.033258166164159775, 0.043221767991781235, -0.010798411443829536, 0.015520126558840275, -0.058077286928892136, 0.02571757324039936, -0.04261155053973198, 0.028419340029358864, -0.020024603232741356, 0.02769654616713524, 0.04813592508435249, -0.0026718047447502613, -0.007998484186828136, 0.04870198667049408, -0.0019219828536733985, -0.034371040761470795, 0.023047970607876778, -0.01951533555984497, -0.024832338094711304, 0.01209566555917263, 0.023370148614048958, -0.026025842875242233, -0.03256190940737724, -0.02558104135096073, -0.032585278153419495, -0.003429747186601162, -0.02163255400955677, 0.010530640371143818, 0.014547771774232388, 0.02748631313443184, -0.028018275275826454, 0.028186123818159103, 0.008099324069917202, 0.0160590298473835, -0.005706383381038904, 0.00682438351213932, -0.05724003165960312, 0.04185163974761963, -0.009751602075994015, 0.012494905851781368, -0.020432788878679276, -0.016655055806040764, 0.029021861031651497, 0.01358938030898571, -0.03480956703424454, -0.009768121875822544, -0.0019509227713569999, 0.00932286586612463 ]
1. Lorsque l'entreprise n'emploie aucun salarié en France, la valeur ajoutée est répartie selon les mêmes modalités que celles prévues lorsque la déclaration des salariés par établissement mentionnée au 1 du II de l'article 1586 octies du code général des impôts fait défaut. 2. Par exception aux dispositions du 1 : 1° La valeur ajoutée des contribuables qui n'emploient aucun salarié en France et ne disposent d'aucun établissement en France mais qui exercent une activité de location d'immeubles ou de vente d'immeubles est répartie entre les lieux de situation de chaque immeuble donné en location ou vendu au prorata de la valeur locative foncière de chacun de ces immeubles ; 2° La valeur ajoutée des entreprises qui sont soumises aux dispositions du 1 ou du 2 du II de l'article 1647 D du code général des impôts est déclarée et, en l'absence d'effectif salarié employé par l'entreprise, imposée au lieu d'imposition à la cotisation minimum prévu au II de cet article.
Code général des impôts, annexe iii
328 G quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024214450
2011-06-20 00:00:00
736044a76c8eb1c93b139086867e12495e27424bd54deadc05fd5cac514fdbba
[ -0.0774700865149498, 0.044471848756074905, -0.03016970120370388, 0.05300690978765488, -0.026183398440480232, -0.01983816549181938, -0.05342765897512436, 0.030551578849554062, 0.015434620901942253, -0.05374075099825859, -0.05059046670794487, 0.01864403299987316, -0.03439520299434662, -0.01697087474167347, -0.055662207305431366, 0.0023529352620244026, 0.036753181368112564, 0.019107623025774956, -0.0005766886752098799, -0.05925625190138817, 0.025243422016501427, 0.04681816324591637, -0.022006839513778687, 0.08349362015724182, -0.035846952348947525, 0.06484992057085037, 0.0795205608010292, -0.1017361432313919, -0.018893584609031677, -0.002272292273119092, -0.009386365301907063, -0.0778515487909317, 0.0067076669074594975, 0.001227833447046578, 0.06897321343421936, -0.04061124101281166, 0.02381414920091629, 0.017117414623498917, 0.006888893898576498, 0.0013400103198364377, -0.001868109218776226, 0.03468502685427666, -0.0021060563158243895, 0.04197199270129204, 0.06332191079854965, 0.014219224452972412, 0.01140259113162756, 0.10956651717424393, -0.09112244099378586, 0.0328056700527668, 0.007984776049852371, 0.0052371337078511715, 0.0005350634455680847, 0.07000964879989624, 0.009000422433018684, 0.09011973440647125, -0.0707470253109932, 0.029893742874264717, 0.06279362738132477, -0.04465920105576515, -0.03244196996092796, -0.002450527623295784, -0.01606411300599575, -0.027784207835793495, 0.013301064260303974, -0.051705870777368546, -0.0004725407634396106, -0.027872996404767036, 0.11133379489183426, 0.07328841835260391, -0.02115779183804989, -0.007461154833436012, 0.025069063529372215, 0.01900031976401806, 0.028502801433205605, 0.05384254828095436, 0.01565990410745144, 0.03797950595617294, -0.024284817278385162, 0.015167408622801304, -0.022546356543898582, -0.049132704734802246, 0.025371065363287926, 0.008449475280940533, -0.015040190890431404, -0.04299425706267357, 0.025008123368024826, 0.04873592033982277, -0.019251592457294464, 0.03550652787089348, -0.021751442924141884, 0.04281822592020035, -0.009697169996798038, -0.0038420914206653833, 0.011875036172568798, -0.010988527908921242, -0.029015345498919487, -0.0044195582158863544, 0.13966956734657288, 0.0072508337907493114, 0.024780480191111565, -0.010470272041857243, 0.06028134003281593, 0.01619439385831356, 0.006688335910439491, -0.02751675434410572, -0.0031682422850281, -0.021992448717355728, 0.019838128238916397, 0.013089010491967201, -0.09636357426643372, 0.03881225362420082, -0.02317969873547554, -0.057955436408519745, -0.024594679474830627, 0.08126291632652283, 0.0031454639974981546, -0.00222845864482224, 0.010661092586815357, 0.04057707637548447, -0.019391661509871483, -0.03864612802863121, -0.055646300315856934, 0.006443016231060028, -0.09781420230865479, -0.05092853307723999, -0.00013006902008783072, -0.011107183061540127, -0.07265038788318634, 0.012273197062313557, 0.027495350688695908, -0.015413123182952404, 0.010126116685569286, -0.058239251375198364, 0.013004360720515251, -0.05949864536523819, 0.07486632466316223, 0.02399112842977047, 0.012512529268860817, -0.0016646726289764047, -0.061640236526727676, 0.04406372085213661, 0.0228609349578619, -0.0359523631632328, 0.0056211031042039394, 0.008257941342890263, -0.05842156335711479, -0.07115571945905685, -0.002829133067280054, -0.045838613063097, -0.0801011323928833, 0.006011766381561756, 0.04535086825489998, -0.01875617913901806, 0.013693338260054588, -0.0490848608314991, -0.03298482298851013, 0.024937704205513, -0.00834581721574068, -0.039074964821338654, 0.04393739625811577, 0.030188191682100296, 0.03986278548836708, -0.0020836545154452324, -0.06766907870769501, -0.037264384329319, 0.02720826119184494, 0.041052356362342834, 0.007891044020652771, 0.057216547429561615, -0.07008150219917297, 0.032794222235679626, 0.01253474224358797, -0.011959494091570377, -0.0037174837198108435, -0.04825376346707344, -0.004903357941657305, 0.03343778848648071, -0.0042079235427081585, 0.09794092178344727, 0.05685065686702728, -0.07534527033567429, 0.014241364784538746, 0.00010086959082400426, 0.04263502359390259, -0.01798926666378975, 0.006792427971959114, -0.046233754605054855, 0.042968519032001495, 0.0032829996198415756, -0.019145343452692032, -0.03797943517565727, -0.05188440904021263, 0.017162399366497993, 0.055644139647483826, -0.05118340626358986, 0.006035289261490107, 0.05200950801372528, 0.017548298463225365, 0.026610277593135834, -0.009938348084688187, 0.007130394224077463, 0.02263353019952774, 0.027262981981039047, 0.010840927250683308, -0.017363937571644783, 0.016875769942998886, 0.03634188324213028, -0.037463895976543427, -0.009811229072511196, -0.0015855352394282818, 0.019470134750008583, 0.01767386496067047, 0.0028603412210941315, -0.013454769738018513, -0.02386961504817009, -0.057171497493982315, -0.015104109421372414, -0.003920687362551689, 0.0030105875339359045, -0.02015521191060543, -0.0037919720634818077, -0.03779691830277443, -0.08128415048122406, -0.020187729969620705, 0.00646534189581871, -0.027701113373041153, 0.0035490612499415874, 0.001162877888418734, -0.02230515517294407, 0.06298498809337616, -0.026277372613549232, -0.041258249431848526, 0.004673428367823362, -0.0033648654352873564, -0.007425951771438122, -0.041087664663791656, 0.032400988042354584, -0.049031998962163925, 0.059123892337083817, -0.003990424331277609, -0.03012933023273945, 0.0266830213367939, -0.036105941981077194, 0.07196056842803955, -0.01567816734313965, 0.018590284511446953, -0.02334415167570114, -0.001182581065222621, 0.06036810204386711, -0.037734199315309525, 0.013804329559206963, -0.04685889557003975, 0.01942838914692402, -0.00631655752658844, -0.025003118440508842, 0.009158729575574398, 0.004743650089949369, 0.03296760097146034, -0.004055290017277002, -0.03155725076794624, 0.0025516748428344727, -0.03347553685307503, -0.006968370638787746, 0.021652935072779655, -0.06284205615520477, 0.08229249715805054, 0.07210789620876312, -0.018306486308574677, -0.007304065860807896, -0.008793308399617672, 0.020600104704499245, -0.005556892137974501, 0.037978023290634155, -0.02961435168981552, 0.02856869250535965, -0.01500407513231039, -0.024520955979824066, 0.06352577358484268, 0.018617378547787666, -0.018342390656471252, 0.03272473067045212, 0.014271771535277367, -0.008256238885223866, -0.03574522212147713, 0.04754616320133209, 0.031477607786655426, -0.04916056990623474, 0.019258253276348114, -0.015743542462587357, -0.024496586993336678, -0.027752943336963654, -0.024617016315460205, 0.040684010833501816, 0.052872635424137115, 0.02831575646996498, -0.011035210452973843, 0.01696699671447277, 0.07132503390312195, 0.021555015817284584, 0.02749536745250225, -0.00901797879487276, 0.007783458102494478, 0.013735940679907799, -0.03445514291524887, -0.0672951266169548, -0.03632858023047447, -0.05850432068109512, -0.061935149133205414, -0.020037448033690453, -0.04315774142742157, -0.0486353375017643, 0.008506509475409985, -0.05335070565342903, -0.018158258870244026, 0.04468878358602524, -0.009862260892987251, 0.06625372171401978, -0.025204487144947052, 0.01850830763578415, 0.0028743220027536154, 0.0875769853591919, -0.037596896290779114, 0.02198445238173008, 0.021504556760191917, -0.027190592139959335, -0.041717905551195145, 0.024733813479542732, -0.02093338780105114, 0.01801372691988945, -0.010673994198441505, 0.03543787822127342, 0.03188890218734741, -0.04406431317329407, 0.004445780999958515, 0.017472952604293823, -0.014966546557843685, -0.030817382037639618, -0.011773485690355301, 0.0243695005774498, 0.06967935711145401, -0.0035899130161851645, -0.026698695495724678, 0.009774960577487946, 0.06489051133394241, 0.018280815333127975, 0.026487765833735466, 0.014841997064650059, 0.03260093927383423, 0.009239112958312035, -0.003058073576539755, -0.04499514400959015, 0.0666172206401825, 0.08328669518232346, -0.0075350054539740086, 0.005533276125788689, -0.06744235754013062, 0.008541680872440338, -0.013553239405155182, 0.04382329434156418, 0.03997969254851341, 0.007936649024486542, 0.02271287888288498, 0.013254753313958645, 0.006348752416670322, 0.02956969663500786, 0.03979503735899925, -0.018448198214173317, -0.0578266941010952, 0.02548065595328808, 0.0035424449015408754, 0.02891670912504196, 0.049238551408052444, 0.042160023003816605, -0.03427223116159439, 0.03496671840548515, -0.014940834604203701, -0.014637370593845844, 0.0189894400537014, 0.007938852533698082, 0.0028187513817101717, -0.014413375407457352, 0.05603460595011711, 0.007071620784699917, 0.03570044785737991, 0.06710755825042725, 0.01892692968249321, -0.0009259753278456628, 0.04900651425123215, 0.024487171322107315, -0.033808887004852295, -0.034503061324357986, 0.07133883982896805, 0.022707592695951462, -0.011135202832520008, -0.049167536199092865, 0.023119838908314705, 0.031157050281763077, -0.022487428039312363, -0.020489191636443138, -0.004498181864619255, 0.03288426250219345, 0.030100654810667038, -0.040442004799842834, 0.037452567368745804, 0.001158589613623917, 0.030809318646788597, -0.027534449473023415, -0.03937852755188942, 0.044839560985565186, 0.04412226006388664, 0.02019669860601425, -0.01129439938813448, -0.008865845389664173, 0.02423582226037979, 0.015726890414953232, 0.02474280633032322, 0.009977082721889019, 0.1295788288116455, 0.01885213702917099, 0.003465307643637061, -0.00038457149639725685, 0.019268698990345, -0.0532262921333313, -0.0197935551404953, -0.06484836339950562, 0.044479794800281525, 0.04517405852675438, -0.025509634986519814, -0.032180383801460266, -0.030719518661499023, 0.051484107971191406, -0.001891259104013443, 0.023117685690522194, -0.058896299451589584, 0.01165021676570177, -0.013283750973641872, -0.010719223879277706, 0.026741649955511093, -0.005704511888325214, -0.006105978041887283, 0.03455156460404396, 0.05239955335855484, -0.05399373918771744, 0.037449005991220474, -0.00553780747577548, 0.007888038642704487, 0.02914527617394924, 0.005508355796337128, 0.05440593510866165, -0.021750109270215034, 0.005995356012135744, -0.025179287418723106, 0.004737749230116606, 0.038713566958904266, -0.01204388216137886, -0.03728655353188515, 0.02382170781493187, -0.036092277616262436, 0.07064878195524216, -0.06609863042831421, -0.04505836218595505, 0.0486784391105175, -0.018130669370293617, 0.039486318826675415, -0.03352097421884537, -0.0040577915497124195, 0.031378958374261856, 0.013620825484395027, 0.014414539560675621, 0.03847064822912216, 0.03297481685876846, 0.02675589732825756, -0.04430549591779709, 0.016734572127461433, 0.03147159889340401, -0.04792097210884094, 0.001660925685428083, 0.023567501455545425, 0.008267471566796303, -0.018001915886998177, 0.04741397872567177, -0.012763742357492447, -0.0024013780057430267, -0.061732128262519836, 0.021556830033659935, -0.030096767470240593, -0.04547731578350067, -0.03320999816060066, 0.011308015324175358, 0.035585954785346985, -0.013750508427619934, -0.007249521091580391, -0.03922547772526741, 0.03310126066207886, 0.05758281052112579, 0.01144277211278677, -0.031355686485767365, -0.03663568198680878, 0.047171760350465775, -0.014595432206988335, -0.0318000465631485, 0.017603661864995956, 0.009324097074568272, -0.023389702662825584, 0.005566165782511234, 0.06647472828626633, 0.01770695112645626, 0.0028711340855807066, -0.03376759588718414, -0.018054233863949776, -0.048086293041706085, 0.007063642144203186, -0.017864802852272987, 0.006862342357635498, -0.017336679622530937, -0.015867305919528008, 0.009097497910261154, -0.014853806234896183, 0.023692579939961433, 0.04524136707186699, 0.013003291562199593, 0.033816661685705185, 0.018513208255171776, 0.02741839736700058, -0.011830956675112247, 0.08619225770235062, -0.009982243180274963, 0.07784847915172577, 0.0370025709271431, 0.013957603834569454, 0.04967140778899193, 0.016523277387022972, -0.07304850220680237, -0.006867959629744291, 0.03595715016126633, 0.06797752529382706, 0.07803355902433395, 0.005731075070798397, 0.04296720027923584, 0.03899221494793892, 0.00636450806632638, 0.07796706259250641, -0.07597525417804718, -0.004987726453691721, -0.010207568295300007, 0.02143917791545391, -0.017732033506035805, -0.043913908302783966, -0.008286789990961552, -0.019587304443120956, 0.043399810791015625, -0.04753187671303749, 0.01963534578680992, -0.04289988800883293, -0.009520916268229485, 0.06632894277572632, -0.011606281623244286, -0.059281013906002045, 0.0445576086640358, -0.027575422078371048, -0.008122206665575504, -0.01318544615060091, -0.006593390367925167, 0.010811572894454002, 0.05307921767234802, -0.024278361350297928, 0.04186774417757988, -0.003955720458179712, 0.03331257402896881, 0.009257841855287552, -0.021236339583992958, -0.014685986563563347, -0.09687571972608566, -0.004494126420468092, 0.04476417973637581, -0.004384853411465883, 0.0053369272500276566, -0.021320166066288948, 0.010680380277335644, 0.006762816570699215, -0.030535725876688957, -0.04066462069749832, 0.04719000682234764, -0.09853015840053558, 0.03357665613293648, -0.026986325159668922, 0.05516447871923447, -0.02916325256228447, -0.0007851289701648057, -0.02846555970609188, 0.053071338683366776, -0.029753388836979866, -0.01275407150387764, 0.043788161128759384, -0.03702947124838829, -0.025898493826389313, -0.025307979434728622, -0.006001971662044525, -0.03348119184374809, 0.03388093411922455, -0.021789953112602234, 0.016578426584601402, -0.009384118020534515, 0.03935709968209267, 0.02254434861242771, 0.06125688925385475, -0.03852130100131035, -0.02127508632838726, 0.014243725687265396, -0.04187193885445595, 0.0062629105523228645, 0.024679062888026237, 0.00809034239500761, -0.00886137131601572, -0.0030794302001595497, -0.003945936914533377, -0.06900280714035034, 0.0323597751557827, -0.03995421528816223, -0.03927571326494217, 0.011416045017540455, 0.035303376615047455, 0.0005056976806372404, -0.03713015839457512, 0.017173120751976967, 0.020772786810994148, 0.02260753884911537, -0.07025416940450668, -0.011046172119677067, -0.016395850107073784, -0.02983938716351986, -0.030865507200360298, 0.011686157435178757, -0.02577737532556057, 0.035676509141922, -0.040150854736566544, -0.03427029028534889, -0.025313030928373337, -0.0501951240003109, -0.025907304137945175, -0.018986914306879044, 0.04743180423974991, 0.03689459711313248, 0.06733454018831253, -0.03872751444578171, 0.02072768844664097, 0.005837907548993826, -0.008590632118284702, 0.050642650574445724, -0.006551492493599653, -0.0342056080698967, 0.00968978088349104, -0.018087513744831085, 0.006327485200017691, -0.016341036185622215, -0.048320919275283813, -0.046819914132356644, -0.01598948985338211, 0.038018401712179184, 0.0101046497002244, 0.020813869312405586, 0.032400839030742645, -0.04978862777352333, -0.04498764127492905, 0.018527843058109283, 0.04251011461019516, 0.0027179045137017965, -0.013124083168804646, 0.023172955960035324, 0.02510356344282627, -0.014245802536606789, 0.025040457025170326, -0.020619697868824005, -0.0018925017211586237, -0.0008263759082183242, -0.030565693974494934, -0.004566260613501072, 0.01121318619698286, 0.02224835380911827, 0.03231741115450859, -0.022234996780753136, -0.03247949481010437, 0.026437504217028618, -0.008876558393239975, -0.018839780241250992, 0.025406917557120323, 0.031410280615091324, -0.0027357707731425762, -0.013334820047020912, -0.02667907439172268, -0.013580010272562504, 0.02343289740383625, 0.02811366133391857, 0.012686369009315968, 0.00009532956028124318, 0.04471545293927193, 0.038919877260923386, -0.002976966556161642, 0.006700774654746056, 0.02310793660581112, 0.014136156067252159, -0.009935851208865643, -0.020585890859365463, -0.03081170655786991, 0.008152242749929428, 0.026938848197460175, -0.022702960297465324, 0.006935475394129753, -0.053930602967739105, 0.044796332716941833, -0.0035914082545787096, -0.007192245218902826, 0.05320115014910698, -0.012607182376086712, 0.004198398906737566, -0.020867861807346344, 0.027491817250847816, -0.0032022534869611263, 0.022924713790416718, 0.049490731209516525, 0.012240961194038391, -0.01868315413594246, 0.01843050681054592, -0.03390711918473244, 0.02176465094089508, -0.0035004031378775835, 0.015716252848505974, -0.050447333604097366, -0.026958191767334938, -0.013703632168471813, 0.010935713537037373, 0.04358450695872307, -0.0327407531440258, 0.021242303773760796, 0.004432906396687031, 0.02117489092051983, -0.07089546322822571, -0.042370837181806564, -0.037165772169828415, 0.028765494003891945, -0.01875845156610012, 0.03598733991384506, -0.03686529025435448, -0.025757454335689545, 0.0043424698524177074, 0.04845556616783142, 0.015923000872135162, -0.016273321583867073, 0.01459916029125452, -0.04790652170777321, 0.02846924215555191, 0.007117952685803175, 0.009041937999427319, -0.002913493663072586, -0.008940928615629673, -0.025296371430158615, -0.01380529347807169, -0.04527369141578674, -0.007768089883029461, -0.03226028010249138, -0.02846614457666874, 0.04171115532517433, -0.06735295057296753, -0.029148472473025322, -0.0053636073134839535, -0.006398938130587339, -0.034951720386743546 ]
Pour l'application des dispositions du quatrième alinéa du III de l'article 1586 octies du code général des impôts, la valeur ajoutée afférente à l'ensemble des établissements de l'entreprise comprenant des installations de production d'électricité mentionnées à l'article 1519 E du code précité ou des installations de production d'électricité d'origine hydraulique mentionnées à l'article 1519 F du code précité s'entend de la valeur ajoutée totale de l'entreprise, déterminée conformément au I de l'article 1586 sexies du code précité, multipliée : 1. Par le rapport entre : a. D'une part, la somme des charges afférentes à l'activité de production d'électricité, non déductibles de la valeur ajoutée, telle qu'elle est définie au I de l'article 1586 sexies du code précité. Ces charges, qui s'entendent de celles engagées au cours de la période de référence définie à l'article 1586 quinquies du code précité, comprennent : 1° Les charges d'exploitation afférentes aux charges de personnel, aux impôts et taxes et aux dotations aux amortissements pour dépréciation, à l'exclusion des dotations aux provisions ; 2° Le cas échéant, la charge financière liée à la désactualisation de la provision pour coûts de démantèlement des installations de production d'électricité ; b. Et, d'autre part, le montant total de ces mêmes charges déterminées au niveau de l'entreprise au cours de la même période. 2. Puis par le rapport entre, d'une part, la puissance électrique installée totale des seuls établissements mentionnés au premier alinéa et, d'autre part, la puissance électrique installée totale de l'ensemble des établissements de l'entreprise.
Code général des impôts, annexe iii
328 G sexies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022327769
2010-06-11 00:00:00
f5c74baed3dc17ab59f5e2aeb0be1a085b47e0b0e7447cd1fdc7d6da1bb3e8bd
[ -0.06283749639987946, 0.01192188635468483, 0.0019577578641474247, 0.04011636599898338, 0.0184160303324461, -0.003588200779631734, -0.05728435143828392, 0.04067939892411232, 0.06884036958217621, -0.02602514997124672, 0.04621553048491478, -0.012321929447352886, -0.045673612505197525, 0.00619449932128191, -0.08893898874521255, -0.016778970137238503, 0.07474122941493988, 0.07503660023212433, 0.02216031402349472, -0.059463027864694595, 0.06220521032810211, 0.015278677456080914, 0.02300831489264965, 0.06958968192338943, 0.01863163523375988, 0.05206440016627312, 0.02711583860218525, -0.03985119238495827, -0.06377111375331879, -0.017391033470630646, -0.033938631415367126, -0.05744725465774536, 0.010223367251455784, 0.005424985196441412, 0.023925084620714188, -0.011716920882463455, 0.09213526546955109, 0.038087572902441025, -0.013760876841843128, 0.062313519418239594, 0.01383213046938181, 0.01264610793441534, 0.056599583476781845, 0.05032588914036751, 0.03063935413956642, -0.01957523263990879, -0.018515218049287796, 0.09919653832912445, -0.009137571789324284, 0.09650318324565887, -0.019584596157073975, 0.04315697401762009, 0.013885888271033764, 0.03276544064283371, 0.007301887031644583, 0.07300616800785065, -0.07569219172000885, -0.0408376082777977, 0.07244330644607544, -0.04580230265855789, -0.03864698112010956, -0.002298664301633835, -0.023407170549035072, -0.06513462960720062, -0.013891573995351791, -0.0853496789932251, -0.013600758276879787, -0.04645565524697304, 0.12395531684160233, -0.0025581985246390104, -0.015405398793518543, 0.020530687645077705, 0.06489678472280502, 0.01126646064221859, 0.09244527667760849, 0.011059814132750034, 0.025432245805859566, 0.03640732169151306, -0.023963550105690956, 0.04176560416817665, 0.04921359196305275, -0.027868781238794327, 0.025935379788279533, -0.012650446966290474, -0.02141156978905201, 0.033873677253723145, 0.017741935327649117, 0.004095593933016062, -0.0023795156739652157, 0.018983034417033195, -0.029186135157942772, 0.059346046298742294, -0.004909607581794262, -0.05695467069745064, 0.0022149309515953064, 0.059238240122795105, -0.051037855446338654, -0.04151763394474983, 0.09861645102500916, -0.02841784618794918, 0.02756027691066265, -0.010465388186275959, 0.03304826468229294, -0.011039724573493004, 0.011523042805492878, -0.009705874137580395, 0.006260834168642759, -0.05941050127148628, -0.003823518054559827, 0.008214449509978294, -0.04714324325323105, 0.0446016862988472, -0.017367325723171234, -0.06452897936105728, 0.04529675841331482, 0.07357322424650192, 0.030029291287064552, -0.03459266945719719, 0.010532586835324764, 0.04361041635274887, -0.009957590140402317, -0.054962534457445145, -0.060456786304712296, -0.019794248044490814, -0.11465194076299667, -0.016421498730778694, -0.04208850488066673, -0.01847204566001892, -0.0026501244865357876, -0.04133785888552666, 0.004589095711708069, 0.023770706728100777, -0.026227235794067383, -0.007995006628334522, -0.010664805769920349, 0.016337454319000244, 0.01721126213669777, 0.04681361839175224, 0.03794289007782936, 0.01395548414438963, -0.0572795495390892, 0.02830437757074833, -0.024157844483852386, -0.023836586624383926, -0.01881093531847, -0.0064192055724561214, 0.0021341554820537567, -0.006890101358294487, -0.0030482783913612366, -0.03989575803279877, -0.015417320653796196, 0.01824895106256008, 0.05419769883155823, -0.0036761867813766003, 0.021008098497986794, -0.06987082958221436, 0.04530017077922821, 0.02513444982469082, 0.008332113735377789, -0.03302682563662529, 0.005415987689048052, 0.0541369765996933, 0.07204904407262802, -0.02891506999731064, -0.0555218830704689, 0.012334081344306469, 0.00938247237354517, 0.02908342331647873, 0.03338246047496796, 0.048194050788879395, -0.038024984300136566, 0.020404042676091194, 0.01058537233620882, 0.01754729449748993, 0.0014006051933392882, -0.0587710440158844, -0.05582590401172638, 0.09031947702169418, -0.041094228625297546, 0.08869543671607971, -0.005048868712037802, -0.09331589937210083, 0.04312775284051895, 0.014945633709430695, 0.006094254553318024, 0.029126765206456184, 0.018099185079336166, -0.011707869358360767, 0.036229219287633896, 0.034857653081417084, -0.028683533892035484, 0.0016375259729102254, -0.0792970135807991, -0.008283505216240883, -0.01809070073068142, -0.07488777488470078, 0.016925841569900513, 0.026925835758447647, -0.03068840503692627, 0.019377021118998528, -0.021444890648126602, 0.013158470392227173, -0.038108114153146744, 0.030256180092692375, -0.044551409780979156, -0.05886215716600418, -0.0352838970720768, -0.03728630766272545, 0.028591962531208992, -0.013173935003578663, 0.05241434648633003, -0.0036333620082587004, 0.014429232105612755, 0.015319849364459515, 0.024218961596488953, -0.008962629362940788, -0.03562330827116966, -0.006009262520819902, 0.02259915880858898, -0.03977300971746445, 0.001545705832540989, -0.015018337406218052, -0.026802534237504005, -0.04009658098220825, -0.002472121035680175, 0.025739971548318863, -0.019134217873215675, 0.012158072553575039, -0.0031803990714251995, -0.05275940150022507, -0.02852572873234749, -0.030370276421308517, -0.007067876867949963, 0.015836328268051147, -0.012935824692249298, -0.05568303167819977, -0.018093781545758247, 0.0069162119179964066, -0.01785704866051674, 0.0031550650019198656, -0.004069776739925146, -0.026970190927386284, 0.03688991442322731, -0.02171400561928749, 0.025724727660417557, 0.004455380607396364, -0.0429401695728302, -0.028849057853221893, -0.013837727718055248, 0.03770384192466736, -0.02793385647237301, 0.018464669585227966, -0.06727714091539383, 0.03410845994949341, -0.005085146054625511, -0.028552616015076637, 0.00954599678516388, 0.0175559651106596, -0.0456908717751503, 0.030298413708806038, -0.04661848768591881, 0.009878628887236118, -0.0010274050291627645, -0.029358457773923874, 0.022361358627676964, -0.06853105127811432, 0.096519336104393, 0.06263820827007294, -0.031310249119997025, -0.04573666676878929, -0.005295311566442251, 0.042295120656490326, 0.002687582978978753, 0.014336450025439262, 0.012903495691716671, -0.027361342683434486, -0.004977726377546787, 0.010785662569105625, 0.0927056297659874, -0.003246128559112549, 0.01560148037970066, 0.01944083161652088, 0.022492218762636185, -0.0007733230013400316, -0.008921931497752666, 0.028970323503017426, -0.03248857706785202, -0.0167631134390831, -0.021611057221889496, 0.022823724895715714, -0.021940311416983604, -0.03148432821035385, -0.0139642134308815, 0.03161193057894707, 0.008160779252648354, 0.029025524854660034, -0.08685333281755447, -0.008591585792601109, 0.059299319982528687, 0.009501490741968155, 0.005314047913998365, -0.007151741534471512, 0.012598748318850994, 0.03541485592722893, 0.005056413356214762, -0.056626081466674805, -0.003137188730761409, -0.028800126165151596, -0.009588251821696758, 0.01617777720093727, -0.03397432714700699, -0.024248331785202026, 0.030903322622179985, -0.03398306295275688, 0.03734447807073593, 0.03507155179977417, -0.0045474981889128685, 0.02757992222905159, -0.05140471085906029, 0.03643786907196045, -0.025764092803001404, 0.0491531603038311, -0.06459144502878189, 0.049524690955877304, -0.01617864891886711, -0.04346882924437523, -0.020887425169348717, -0.0024323828984051943, -0.029909374192357063, -0.007266015280038118, -0.021264009177684784, 0.024165812879800797, 0.039512526243925095, -0.0316631980240345, 0.01300185825675726, 0.03540191799402237, -0.03585506230592728, -0.05738765746355057, 0.004614344332367182, 0.012110495008528233, 0.05629732087254524, -0.05918032303452492, -0.017953144386410713, 0.024317419156432152, 0.05221416801214218, 0.007734525483101606, 0.06063031405210495, 0.031183907762169838, 0.03246282786130905, 0.008929206989705563, 0.03906884416937828, -0.012915205210447311, 0.024526003748178482, 0.07151168584823608, 0.04310715198516846, 0.020166870206594467, -0.035128697752952576, 0.03374795243144035, -0.02397419512271881, 0.000926968059502542, 0.0026761332992464304, -0.012556069530546665, 0.016059130430221558, 0.01325265783816576, -0.028947478160262108, -0.037966929376125336, 0.021874969825148582, -0.00175515899900347, -0.026861274614930153, 0.025760918855667114, -0.0011909602908417583, 0.00004844211434829049, 0.01207589078694582, 0.05313408747315407, -0.03130067512392998, 0.007990754209458828, -0.00923757441341877, -0.04141819477081299, -0.02486271783709526, 0.02158808708190918, -0.006737217307090759, 0.011688526719808578, 0.003087487770244479, 0.026674235239624977, 0.007694056257605553, 0.0228642076253891, 0.01569751277565956, 0.011852465569972992, 0.01977696269750595, 0.011995700187981129, -0.019289322197437286, -0.019348975270986557, 0.037729132920503616, 0.013716365210711956, -0.0020584992598742247, 0.018635258078575134, 0.008736420422792435, 0.03702565282583237, -0.041530344635248184, 0.018030626699328423, -0.04413239657878876, 0.004408476408571005, 0.016075430437922478, -0.05353477969765663, 0.06696300208568573, 0.032754965126514435, -0.0007582753896713257, -0.09268932044506073, -0.0065129767172038555, 0.02041119709610939, 0.027132323011755943, -0.0006395072559826076, -0.008370463736355305, -0.022226549685001373, 0.06346389651298523, 0.016328494995832443, 0.03938036412000656, 0.018181364983320236, 0.1377323865890503, -0.010183995589613914, 0.009316478855907917, 0.0037149249110370874, -0.00042678110185079277, -0.08431024104356766, -0.010527909733355045, -0.014127206057310104, 0.06605126708745956, 0.04001316800713539, -0.0069517409428954124, -0.0068743107840418816, -0.020174456760287285, 0.08478349447250366, -0.03244660422205925, -0.007297141011804342, -0.04835597053170204, -0.013498545624315739, -0.02214748226106167, 0.028007591143250465, 0.010303755290806293, 0.00027185145881958306, -0.009459391236305237, 0.03626077622175217, 0.042909178882837296, -0.09228181838989258, -0.003738259896636009, -0.000987074221484363, 0.003237591590732336, 0.030762668699026108, 0.008277050219476223, -0.03187614679336548, -0.04080721363425255, -0.016947882249951363, 0.010728799737989902, -0.0044977860525250435, 0.0015013953670859337, -0.009983349591493607, -0.04277146980166435, 0.012648332864046097, 0.02359914779663086, 0.03277380391955376, -0.035361628979444504, -0.016932886093854904, 0.026907330378890038, 0.06330325454473495, 0.022581223398447037, 0.003830342786386609, 0.01762048527598381, 0.05141029506921768, 0.04157101735472679, -0.0041526989080011845, 0.029976768419146538, 0.06542682647705078, -0.009639333002269268, -0.04411465302109718, -0.017725182697176933, 0.031424630433321, -0.05409247800707817, 0.053834013640880585, 0.025169815868139267, 0.020912347361445427, 0.044190265238285065, 0.0461382232606411, -0.03716348111629486, -0.02400633506476879, 0.06015314906835556, 0.026191268116235733, 0.014595822431147099, -0.06622537225484848, -0.06087317317724228, -0.02669893205165863, 0.0032683771569281816, 0.05056474357843399, 0.026256131008267403, 0.004934547934681177, 0.017929110676050186, 0.0814729854464531, 0.034759439527988434, -0.02813565731048584, -0.05975506827235222, 0.036040447652339935, -0.012949693016707897, -0.05604904517531395, -0.002322974381968379, 0.05345066264271736, -0.03602979704737663, -0.002600627951323986, 0.053761471062898636, -0.011668047867715359, -0.03834480047225952, 0.014957932755351067, -0.04389480501413345, -0.04126984626054764, -0.040914785116910934, -0.021408360451459885, 0.005035318899899721, -0.013074996881186962, -0.03170234337449074, 0.012077214196324348, -0.06515653431415558, 0.014976607635617256, 0.05621814355254173, -0.03307229280471802, 0.02230149693787098, 0.04044920578598976, 0.04889487475156784, -0.04846847802400589, 0.08963172882795334, 0.016633503139019012, 0.01496626902371645, 0.07524146884679794, 0.06585805118083954, -0.009343206882476807, 0.0012939664302393794, -0.02000373974442482, 0.024353956803679466, 0.01935395784676075, 0.05969293788075447, 0.048116590827703476, 0.014691104181110859, 0.023203551769256592, 0.006280801258981228, -0.00432934844866395, 0.020054906606674194, -0.014204527251422405, 0.03678486868739128, 0.021710263565182686, 0.020476054400205612, 0.0023738513700664043, -0.039038825780153275, -0.011465178802609444, 0.0175799373537302, 0.0453198067843914, -0.0066469768062233925, 0.04604478180408478, -0.011073241010308266, 0.0026853587478399277, 0.06690747290849686, -0.03409105911850929, -0.03250962868332863, 0.054501283913850784, -0.014166763983666897, 0.00988130085170269, -0.033657703548669815, -0.0278899185359478, -0.0045544421300292015, -0.0029498080257326365, -0.009736831299960613, 0.006369674578309059, 0.006596128921955824, 0.027421502396464348, -0.016377044841647148, -0.03387041017413139, -0.006587722804397345, -0.07698662579059601, 0.01437453180551529, 0.045386143028736115, 0.000682070036418736, -0.02317054569721222, -0.037743374705314636, 0.019936053082346916, 0.023072650656104088, -0.013385113328695297, -0.01527377124875784, 0.004044704604893923, -0.023033495992422104, 0.02905307523906231, -0.02288263477385044, 0.027562962844967842, -0.002214618492871523, 0.024139825254678726, -0.03938169404864311, 0.01459009014070034, 0.029063144698739052, -0.031098173931241035, 0.03697763755917549, 0.051163189113140106, 0.01362108439207077, -0.006462541874498129, -0.020106807351112366, -0.043057721108198166, 0.031719572842121124, -0.03888074308633804, 0.02346346713602543, 0.0012917470885440707, 0.0754246935248375, 0.045896247029304504, 0.024714941158890724, -0.04877438768744469, -0.02367568016052246, 0.043722327798604965, 0.0030241559725254774, -0.002636413322761655, 0.004835634492337704, 0.033187441527843475, -0.050904251635074615, 0.019878817722201347, 0.026967056095600128, -0.02649184875190258, 0.00473372545093298, -0.024141278117895126, -0.030772846192121506, 0.017287233844399452, -0.05693870037794113, -0.001109069213271141, 0.007589215412735939, 0.00480777770280838, -0.004683197010308504, 0.052506767213344574, -0.041637081652879715, -0.013580442406237125, -0.024614952504634857, -0.03460901975631714, -0.006009976379573345, -0.023103144019842148, -0.013186369091272354, -0.015287979505956173, -0.03714613616466522, 0.005474059376865625, -0.024974431842565536, -0.05488475784659386, -0.02118823118507862, 0.006858425214886665, -0.04474591836333275, -0.03186580538749695, 0.05880584940314293, -0.006574689876288176, 0.031437549740076065, -0.03370785340666771, -0.03429970517754555, 0.03882194310426712, 0.007207950111478567, -0.02397606521844864, 0.045491818338632584, -0.003945764619857073, 0.020724080502986908, 0.013183156959712505, -0.056958891451358795, -0.04294862970709801, 0.025577900931239128, 0.048598818480968475, 0.035764142870903015, -0.0036366828717291355, 0.053232524544000626, -0.023865673691034317, -0.0447714701294899, -0.010665214620530605, 0.05180247128009796, -0.0035959025844931602, -0.004052117932587862, 0.03423093631863594, 0.07408558577299118, -0.02567928470671177, 0.02375369891524315, -0.03771153837442398, 0.03077760897576809, 0.03365315496921539, -0.04397333785891533, -0.031489767134189606, 0.019835088402032852, -0.0006054662517271936, 0.04227655753493309, -0.01637965999543667, -0.008336554281413555, 0.01965266466140747, -0.03610735759139061, -0.0360506996512413, -0.004102864768356085, 0.0016210287576541305, 0.011565277352929115, -0.008134540170431137, 0.00027626389055512846, -0.0607026107609272, -0.01779351569712162, 0.030903911218047142, 0.01060725562274456, -0.030072830617427826, 0.016452332958579063, 0.04316476359963417, -0.025888431817293167, -0.025496454909443855, 0.03443336859345436, -0.015702910721302032, 0.00025482027558609843, -0.006563487928360701, -0.01867273822426796, 0.0104608703404665, 0.04141952097415924, -0.004868846386671066, -0.006121298298239708, 0.0103811239823699, 0.06389693915843964, 0.0025152626913040876, -0.013543061912059784, 0.05065535008907318, -0.002547231502830982, 0.020194726064801216, -0.00860257726162672, 0.02962658368051052, 0.026047490537166595, 0.01252529677003622, 0.03502855822443962, -0.03609276935458183, -0.011437889188528061, 0.023134540766477585, -0.052684079855680466, -0.00906077865511179, 0.029993990436196327, 0.08647534251213074, -0.01964997500181198, -0.033695533871650696, -0.046754613518714905, -0.03410327807068825, 0.007153581362217665, -0.005513262469321489, -0.0039139557629823685, -0.084488146007061, 0.01021809596568346, -0.04555981606245041, -0.01845305785536766, -0.010582535527646542, 0.052845217287540436, -0.023445306345820427, -0.015039092861115932, -0.03667629137635231, -0.044435806572437286, 0.062038157135248184, 0.014564483426511288, 0.0030042477883398533, -0.029060378670692444, -0.008680234663188457, -0.0584447905421257, 0.01284863892942667, -0.013706143014132977, -0.031440623104572296, -0.019671281799674034, -0.03745889663696289, -0.03218040615320206, 0.045297760516405106, -0.022224070504307747, -0.015230376273393631, 0.004134486895054579, -0.035534873604774475, -0.004622418899089098, -0.06764689832925797, -0.04369429498910904, 0.025706617161631584, 0.005799275357276201, 0.004219517111778259 ]
La valeur ajoutée déterminée conformément aux dispositions de l'article 328 G sexies est répartie entre les établissements mentionnés au premier alinéa du même article au prorata de la puissance électrique installée. Lorsque l'un de ces établissements est situé sur le territoire de plusieurs communes, la fraction de la valeur ajoutée calculée selon les modalités définies au premier alinéa est répartie entre les communes d'implantation de l'établissement au prorata des bases de cotisation foncière des entreprises de cet établissement rattachées à chaque commune et imposables au titre de l'année d'imposition à la cotisation sur la valeur ajoutée des entreprises. Toutefois, la fraction de la valeur ajoutée déterminée conformément au premier alinéa pour un ouvrage hydroélectrique concédé ou d'une puissance supérieure à 500 kilowatts mentionné à l' article 1475 du code général des impôts est répartie entre les communes mentionnées par ce même article et selon la règle fixée par ce même article.
Code général des impôts, annexe iii
328 G septies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022327765
2010-06-11 00:00:00
56e71e88544e6f408246116288ea8eacc547f5f29e19d1726c69527575fa6c97
[ -0.07636105269193649, -0.021315475925803185, -0.0012267048005014658, 0.06847114115953445, -0.021072138100862503, -0.013162770308554173, -0.03421081602573395, 0.024962222203612328, 0.03182587772607803, -0.0842766985297203, 0.047024328261613846, 0.019467096775770187, -0.0995698943734169, -0.011457659304141998, -0.07619757950305939, -0.03507835417985916, 0.08129063993692398, 0.047122128307819366, 0.006829314865171909, -0.04803910851478577, 0.06796401739120483, 0.022352484986186028, 0.006137752905488014, 0.06908991932868958, 0.03423124924302101, 0.05751500278711319, 0.014199580997228622, -0.049365460872650146, -0.07730324566364288, 0.000275382655672729, -0.06135565787553787, -0.04949354752898216, -0.015360470861196518, 0.0066993338987231255, 0.038435813039541245, -0.017746513709425926, 0.07426785677671432, 0.02538837492465973, -0.0646887794137001, 0.033463042229413986, -0.007150860037654638, -0.014715193770825863, 0.06052887439727783, 0.03346838802099228, 0.011644221842288971, 0.005002266727387905, 0.004757983610033989, 0.07344578951597214, -0.029174858704209328, 0.07731275260448456, -0.017016198486089706, 0.05748458951711655, 0.016774924471974373, -0.008525482378900051, -0.004019927699118853, 0.051949113607406616, -0.0929093062877655, -0.004178862553089857, 0.04522294923663139, -0.01557128969579935, -0.03292860835790634, -0.0028233740013092756, -0.03739961236715317, -0.06416722387075424, 0.040123071521520615, -0.0688890665769577, -0.014100776985287666, -0.006397714372724295, 0.1167852059006691, -0.00651065818965435, 0.00248829647898674, -0.004973749164491892, 0.06002061069011688, 0.008907405659556389, 0.02362692914903164, 0.027343859896063805, 0.006395278498530388, 0.02530595101416111, -0.010692103765904903, 0.045250385999679565, -0.031753383576869965, -0.0328521654009819, 0.012360074557363987, -0.04084237292408943, -0.013837359845638275, 0.0022796110715717077, 0.06244973465800285, -0.03666837140917778, 0.021388350054621696, 0.030464621260762215, -0.025080284103751183, 0.00983157567679882, -0.029506666585803032, -0.06635943800210953, 0.002248548436909914, 0.04617419093847275, -0.03652272745966911, -0.04325446859002113, 0.1083371490240097, -0.014117234386503696, -0.01972084678709507, 0.01854979619383812, 0.0110654691234231, 0.007384895347058773, 0.024947872385382652, 0.023917634040117264, 0.030773663893342018, -0.03515370190143585, 0.021697327494621277, 0.037629928439855576, -0.016852058470249176, -0.0056397756561636925, -0.026415610685944557, -0.030604243278503418, -0.013068139553070068, 0.05086887255311012, 0.03044838272035122, -0.07137592136859894, 0.022157300263643265, 0.030419690534472466, -0.021702589467167854, -0.07454322278499603, -0.06755611300468445, 0.0036553835961967707, -0.11283981055021286, 0.000823776877950877, -0.0645202100276947, -0.07775598764419556, -0.01824202947318554, -0.028780115768313408, 0.038579121232032776, 0.047690827399492264, 0.0167124904692173, -0.034598276019096375, -0.018899384886026382, 0.02768685482442379, -0.0237689558416605, 0.03454504534602165, 0.029831258580088615, -0.031559932976961136, -0.04933205246925354, 0.018612785264849663, -0.005831936839967966, 0.006433277856558561, -0.0026777945458889008, 0.05602329596877098, -0.020253309980034828, -0.02456430159509182, -0.0041991109028458595, -0.006094194483011961, -0.0489996112883091, 0.02338029257953167, 0.057820577174425125, -0.03425625339150429, 0.021856682375073433, -0.03278264030814171, 0.002714359201490879, 0.007594812661409378, 0.005546220112591982, -0.03224670886993408, 0.06380720436573029, -0.002494922373443842, 0.08020419627428055, -0.05558505654335022, -0.015723764896392822, 0.005840074736624956, -0.0035051547456532717, -0.028711743652820587, 0.046700891107320786, 0.04916851222515106, -0.03744891285896301, -0.001313498942181468, 0.007090788334608078, 0.011776205152273178, -0.012333601713180542, -0.022432679310441017, -0.051785148680210114, 0.0569361075758934, -0.003939188085496426, 0.08297105133533478, 0.014689349569380283, -0.07313387095928192, 0.004533075727522373, 0.044090576469898224, 0.004995433147996664, 0.03652242571115494, -0.0004838115710299462, -0.038097795099020004, 0.03764915093779564, 0.03087489865720272, -0.014090078882873058, 0.027228500694036484, -0.06881731003522873, -0.015604892745614052, 0.042153600603342056, -0.025313179939985275, -0.01626686006784439, 0.0777897983789444, -0.004257067572325468, -0.024965370073914528, 0.011462884023785591, 0.028196759521961212, 0.032726578414440155, 0.020557887852191925, -0.05125097557902336, -0.028674861416220665, -0.04501795023679733, -0.022088220342993736, 0.013393575325608253, -0.046124402433633804, 0.003344776574522257, 0.03134594485163689, 0.008054874837398529, 0.03781082481145859, -0.017355285584926605, -0.042873259633779526, -0.024871546775102615, -0.014927737414836884, 0.03173040598630905, -0.0329865887761116, 0.00781566184014082, 0.0030026650056242943, -0.004700649529695511, -0.07369321584701538, 0.03195832669734955, 0.029413538053631783, -0.010120372287929058, -0.00917608942836523, 0.034607939422130585, -0.0740736648440361, -0.012741808779537678, -0.05901921167969704, -0.01057998277246952, 0.030899563804268837, 0.0018036272376775742, -0.013802851550281048, 0.05170988291501999, 0.018301192671060562, -0.02512655034661293, -0.006529378239065409, 0.01438187062740326, -0.04423798248171806, 0.04878619685769081, -0.002327575581148267, 0.016184736043214798, -0.054249051958322525, -0.03762732446193695, 0.01769593358039856, -0.04055572301149368, 0.0888545960187912, -0.002477067057043314, 0.01914326101541519, -0.08986523002386093, 0.014116617850959301, -0.018695728853344917, -0.04537513852119446, -0.003351648570969701, 0.014761664904654026, 0.021804554387927055, 0.0037580181378871202, -0.007738566026091576, -0.00920574925839901, -0.038217201828956604, -0.0684836134314537, 0.013104160316288471, -0.0645531639456749, 0.06912644952535629, 0.048509255051612854, -0.047008223831653595, -0.02292872592806816, 0.0036120598670095205, -0.0323888324201107, 0.015104874037206173, 0.05045231804251671, 0.015661584213376045, -0.0574575811624527, -0.025845801457762718, 0.022201914340257645, 0.03989674896001816, -0.02306523360311985, 0.022473858669400215, 0.024800045415759087, 0.022470973432064056, -0.01355854980647564, 0.005998069420456886, 0.010085992515087128, 0.02799718640744686, -0.023791514337062836, 0.013531939126551151, 0.027753598988056183, -0.06723146140575409, -0.042027611285448074, -0.021952245384454727, -0.015595548786222935, 0.030118972063064575, 0.017283227294683456, -0.045106373727321625, -0.013261954300105572, 0.06223546713590622, -0.004333352204412222, -0.008500042371451855, 0.007906218059360981, 0.008279623463749886, -0.007860583253204823, -0.020299341529607773, -0.009185144677758217, 0.0001265984319616109, 0.02220205031335354, -0.019882576540112495, 0.0296493973582983, -0.014215970411896706, -0.0071630473248660564, 0.0001112905447371304, -0.046857163310050964, -0.00808851607143879, 0.03965833783149719, 0.04913229122757912, 0.01458163745701313, -0.04990827664732933, -0.010599044151604176, -0.018858864903450012, 0.057514868676662445, -0.01821725070476532, 0.047015439718961716, -0.04818527773022652, -0.028827570378780365, -0.052355747669935226, 0.009465264156460762, -0.021838823333382607, 0.046748705208301544, -0.028035029768943787, 0.02636437490582466, 0.03310605138540268, -0.004601811524480581, -0.013061615638434887, 0.03222498297691345, -0.02811088040471077, -0.06584756076335907, 0.016940657049417496, 0.031873904168605804, 0.06031351163983345, 0.007878430187702179, -0.038862667977809906, 0.040165603160858154, 0.054072313010692596, 0.00716168899089098, 0.07955940812826157, 0.02427908591926098, -0.011944354511797428, -0.0005414458573795855, 0.019879259169101715, 0.024387622252106667, 0.05743381008505821, 0.04596109315752983, 0.05612866207957268, -0.028164498507976532, -0.0367911122739315, 0.059991348534822464, -0.04237363487482071, -0.02205047756433487, 0.0369720458984375, 0.00046556355664506555, -0.0039848461747169495, 0.0212575551122427, -0.011468537151813507, -0.014955593273043633, -0.004682214930653572, 0.009567009285092354, 0.022038785740733147, -0.0171942338347435, -0.04603122919797897, -0.017055748030543327, -0.0016217398224398494, 0.035247571766376495, -0.05848025158047676, -0.0160304456949234, -0.01695014163851738, -0.05457308515906334, -0.009047337807714939, -0.004793350584805012, -0.004144988488405943, 0.039168309420347214, -0.022761313244700432, 0.020638713613152504, 0.022991521283984184, 0.042554620653390884, -0.020685439929366112, 0.05884665623307228, 0.03086305968463421, 0.028663914650678635, -0.013776219449937344, -0.017752213403582573, -0.00919396709650755, 0.02247185818850994, 0.011501598171889782, 0.02797464281320572, 0.018791677430272102, 0.06280498951673508, -0.05405394360423088, 0.029893530532717705, -0.043724339455366135, 0.0175155196338892, 0.07093217968940735, -0.02101615071296692, 0.046344295144081116, 0.015230851247906685, 0.017725473269820213, -0.07111885398626328, 0.018352730199694633, 0.030025262385606766, 0.02127266302704811, -0.01946832425892353, -0.006952897645533085, -0.061138663440942764, 0.032537639141082764, 0.05411633849143982, 0.04013291001319885, -0.012779478915035725, 0.14102986454963684, -0.042609479278326035, 0.029175475239753723, 0.021183868870139122, 0.002715884940698743, -0.04485280439257622, -0.015877334401011467, -0.0052888658829033375, 0.07212827354669571, 0.040121953934431076, -0.008676012046635151, -0.002792967250570655, -0.025125380605459213, 0.033880703151226044, -0.02054005302488804, -0.00906180590391159, -0.050778765231370926, 0.020423859357833862, -0.03703867271542549, 0.008550950326025486, 0.01587287336587906, 0.047382257878780365, -0.023929983377456665, 0.05232490226626396, 0.06234124302864075, -0.04669158533215523, 0.00010845510405488312, -0.038160838186740875, 0.00829266756772995, 0.030087808147072792, 0.017625033855438232, -0.019664274528622627, -0.03778722509741783, 0.043496184051036835, 0.012175601907074451, -0.004540957510471344, -0.00029901880770921707, -0.012086520902812481, -0.04168815538287163, 0.01698257215321064, 0.019291508942842484, 0.0032632460352033377, -0.039403077214956284, -0.006090227980166674, 0.009895588271319866, 0.010286537930369377, 0.0016090978169813752, 0.022262511774897575, 0.03354964032769203, -0.024017341434955597, -0.003516399534419179, -0.05174701660871506, 0.06427415460348129, 0.062329571694135666, 0.023264987394213676, -0.049188967794179916, -0.01551864668726921, 0.023920288309454918, -0.02910015918314457, 0.05799197405576706, 0.016331566497683525, 0.004250203724950552, 0.028521638363599777, 0.056997500360012054, -0.05108850821852684, -0.023649772629141808, 0.007023109123110771, -0.0026075122877955437, 0.005118777509778738, -0.05007744953036308, -0.007964498363435268, 0.037757471203804016, -0.008338697254657745, 0.05172237753868103, 0.034548960626125336, 0.01519413385540247, 0.02636905573308468, 0.023322883993387222, 0.006020297762006521, -0.02640685811638832, -0.003331703133881092, 0.06039811670780182, -0.021120266988873482, 0.0016122120432555676, -0.025908205658197403, 0.03525704890489578, -0.045018501579761505, 0.0027945274487137794, 0.03957319259643555, 0.05471275746822357, -0.01800914853811264, 0.004460221156477928, -0.06278498470783234, -0.014544864185154438, -0.017331810668110847, -0.060422103852033615, 0.004210274200886488, -0.025808677077293396, -0.0326898992061615, 0.0514703206717968, -0.014757195487618446, 0.004476666450500488, 0.04977817460894585, -0.012714304029941559, 0.04052625223994255, 0.024545909836888313, 0.0426236130297184, -0.06928949803113937, 0.10026176273822784, 0.0187222957611084, 0.005711707286536694, 0.031333450227975845, 0.02290242910385132, -0.010537168011069298, 0.03744625300168991, -0.010351150296628475, 0.026609446853399277, -0.01833052560687065, 0.033410485833883286, 0.04578188806772232, -0.020043296739459038, 0.06360267102718353, 0.034118544310331345, -0.0009368329774588346, 0.033090412616729736, -0.033351290971040726, -0.0060342056676745415, -0.0128898024559021, 0.05627620592713356, 0.007137499749660492, -0.01576611027121544, -0.039999645203351974, 0.06479671597480774, 0.05173902213573456, -0.013804348185658455, 0.011354904621839523, -0.02341984584927559, -0.011225520633161068, 0.0176779143512249, -0.018693523481488228, -0.03247176855802536, 0.041781313717365265, -0.004732849542051554, 0.01548230554908514, -0.059961434453725815, -0.017715653404593468, 0.019407158717513084, -0.0038263879250735044, -0.007890178821980953, 0.01091916672885418, 0.06595438718795776, 0.024156276136636734, 0.008337361738085747, -0.011440838687121868, 0.021282972767949104, -0.08357217162847519, -0.027037713676691055, 0.044007059186697006, 0.017071040347218513, -0.05955972149968147, -0.04980042576789856, 0.03256166726350784, 0.015733953565359116, -0.017496859654784203, -0.0077197011560201645, 0.013161145150661469, -0.018541134893894196, 0.03539079427719116, -0.016580231487751007, 0.01118410099297762, -0.00852673314511776, 0.019895995035767555, -0.028847552835941315, 0.022570841014385223, 0.011768587864935398, -0.0017188903875648975, 0.04861510545015335, -0.009086045436561108, 0.00511260237544775, -0.02980021759867668, -0.018038371577858925, -0.050545237958431244, 0.017303546890616417, -0.032024167478084564, 0.015455212444067001, 0.024765871465206146, -0.023785708472132683, 0.05596619099378586, 0.03282519057393074, -0.039674777537584305, -0.024661030620336533, 0.059113215655088425, -0.03093496523797512, -0.010145369917154312, 0.006147629115730524, 0.012692670337855816, -0.047767601907253265, 0.026176633313298225, 0.0025140063371509314, -0.007610408589243889, 0.049170542508363724, -0.009595061652362347, -0.026646731421351433, 0.018496820703148842, -0.05192599445581436, -0.009993763640522957, 0.030745280906558037, -0.003585595404729247, -0.02191835455596447, 0.01822766475379467, -0.04360458627343178, -0.029675116762518883, -0.017473459243774414, 0.0023396776523441076, -0.02065550535917282, -0.06921990215778351, 0.0009095523273572326, -0.02706054225564003, -0.06299428641796112, -0.014875824563205242, -0.01921476423740387, -0.003423291025683284, -0.021240046247839928, -0.0077645061537623405, -0.06349463015794754, -0.022996436804533005, 0.07863853871822357, 0.038501858711242676, 0.044465985149145126, -0.020066527649760246, -0.007367320824414492, 0.05869249254465103, -0.00948885828256607, -0.021726125851273537, 0.015310948714613914, 0.02271699719130993, 0.028777869418263435, -0.022166196256875992, -0.033498186618089676, -0.04320657253265381, 0.047969844192266464, 0.06971486657857895, -0.006242004223167896, -0.012969701550900936, 0.07789346575737, -0.041359320282936096, -0.04657004773616791, -0.03616189956665039, 0.02978418581187725, -0.024641787633299828, -0.021000660955905914, -0.016844231635332108, 0.0794312134385109, -0.008636381477117538, 0.005071037914603949, -0.06144130229949951, 0.048101287335157394, 0.04410990700125694, 0.016624076291918755, -0.022753093391656876, 0.02011677622795105, 0.037035346031188965, 0.06926867365837097, -0.013526893220841885, -0.007743345573544502, 0.02044859528541565, -0.010298119857907295, -0.06537313014268875, -0.005392932798713446, 0.027216248214244843, 0.013662041164934635, -0.0008387780981138349, 0.01862833835184574, -0.023872079327702522, 0.0225895494222641, 0.003153902245685458, 0.035085249692201614, -0.026567881926894188, 0.03607036545872688, 0.05055009573698044, -0.005830036010593176, -0.010030352510511875, 0.018509741872549057, 0.018414385616779327, 0.040982265025377274, 0.019596584141254425, -0.025101279839873314, 0.02785339206457138, 0.03659779205918312, 0.012170722708106041, -0.009136947803199291, 0.0018394521903246641, 0.0704006776213646, -0.0061766463331878185, 0.02771199867129326, 0.013867813162505627, 0.009214269928634167, 0.02255847118794918, -0.015559352934360504, 0.0234238188713789, -0.001972575904801488, -0.013416808098554611, 0.035292793065309525, -0.020234528928995132, -0.014430985786020756, 0.02136431261897087, -0.05039437487721443, -0.014836734160780907, 0.0067319911904633045, 0.04871242865920067, -0.009091210551559925, -0.0082589415833354, -0.052314117550849915, -0.04261838272213936, -0.009898629039525986, 0.00629265233874321, -0.007013767957687378, -0.09188980609178543, 0.01142875012010336, -0.037675026804208755, -0.013314839452505112, 0.017744729295372963, 0.03852064162492752, -0.01954583078622818, -0.015324520878493786, -0.023554041981697083, -0.01835232973098755, 0.010118406265974045, 0.016063839197158813, -0.0015073118265718222, -0.031433217227458954, 0.01676214300096035, -0.041346486657857895, 0.027038272470235825, 0.010994117707014084, -0.039007190614938736, 0.017078343778848648, -0.01559513807296753, -0.012162327766418457, 0.05378132313489914, 0.042022705078125, -0.02881210297346115, -0.06546849012374878, -0.014968129806220531, 0.04958947375416756, -0.08738212287425995, -0.022292369976639748, 0.021221229806542397, -0.005470818839967251, -0.014884088188409805 ]
Les redevables mentionnés au quatrième alinéa du III de l'article 1586 octies du code général des impôts doivent déclarer au service des impôts dont relève leur principal établissement : 1. Le ratio défini au 1 de l'article 328 G sexies , le ratio défini au 2 du même article ainsi que les termes de ce dernier ratio, le montant de la fraction de la valeur ajoutée telle qu'elle est définie au même article et la puissance électrique installée par établissement. Les ratios sont exprimés avec deux décimales après la virgule, le deuxième chiffre après la virgule est augmenté d'une unité si le chiffre suivant est égal ou supérieur à 5. 2. Les lieux de situation des établissements comprenant des installations de production d'électricité visées au premier alinéa de l'article précité afin de permettre la répartition par établissement de la valeur ajoutée. 3. Les communes d'implantation pour chaque établissement situé sur plusieurs communes. Ces éléments sont déclarés sur un formulaire conforme au modèle de l'administration annexé à la déclaration de la valeur ajoutée et des effectifs salariés.
Code général des impôts, annexe iii
328 G octies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022327761
2010-06-11 00:00:00
d50a2363be38ecb18fbe2733323bb5a39ea4a79f44c8c86f3b475d647ec75c3f
[ -0.08982958644628525, 0.06427001953125, -0.008355324156582355, 0.012271304614841938, -0.054699864238500595, -0.050955042243003845, -0.04726720228791237, 0.05920850485563278, 0.07809111475944519, -0.01572219282388687, 0.028526103124022484, -0.01383332908153534, -0.047234322875738144, 0.009174440987408161, -0.08924683928489685, -0.00801363866776228, 0.12128925323486328, 0.08062537759542465, -0.01581844687461853, -0.03983726352453232, 0.022043483331799507, 0.007521770428866148, 0.03342892602086067, 0.0468764454126358, -0.005133982747793198, 0.02929946593940258, 0.01714124158024788, -0.03487234190106392, -0.06500604003667831, -0.010721196420490742, -0.04498453065752983, -0.040204085409641266, -0.00508803129196167, 0.062464289367198944, 0.022333718836307526, 0.0011087427847087383, 0.04216761514544487, 0.02541515976190567, -0.051961980760097504, 0.01063801720738411, 0.035368625074625015, 0.038550928235054016, 0.039676420390605927, 0.035578273236751556, 0.01958557590842247, 0.012417039833962917, -0.031498730182647705, 0.04957585409283638, -0.04266916960477829, 0.0827324315905571, -0.016768326982855797, 0.01885051839053631, 0.0059543177485466, 0.015429469756782055, -0.017306772992014885, 0.05900329351425171, -0.08506473153829575, -0.008894013240933418, 0.044852931052446365, -0.04769749194383621, -0.031025966629385948, -0.0017265379428863525, -0.07296406477689743, -0.05588747188448906, 0.017317991703748703, -0.050033021718263626, 0.014074558392167091, -0.026606006547808647, 0.12200026214122772, 0.03358336165547371, -0.04688435047864914, 0.052621882408857346, 0.07238765805959702, 0.007999362424015999, 0.09443044662475586, 0.030538689345121384, -0.01667105220258236, 0.0338166318833828, -0.0050994157791137695, 0.018908455967903137, 0.05250227451324463, 0.0023711114190518856, 0.01470568124204874, -0.04786751791834831, -0.007334129884839058, -0.016986193135380745, 0.01581653207540512, -0.036302946507930756, -0.006516419816762209, 0.009162862785160542, 0.009770923294126987, 0.026237059384584427, -0.02456940896809101, -0.028812075033783913, 0.009313615038990974, 0.05639020726084709, -0.06050453335046768, 0.012678035534918308, 0.07206695526838303, -0.0015875479439273477, 0.032454632222652435, -0.039820048958063126, 0.00980759970843792, -0.043816257268190384, 0.02337576448917389, 0.010690650902688503, 0.025421839207410812, -0.057199638336896896, 0.016346335411071777, 0.011111438274383545, -0.05118167772889137, -0.009165567345917225, -0.0342230349779129, -0.02360907383263111, 0.009535000659525394, 0.08480696380138397, 0.021378524601459503, -0.062275953590869904, 0.015960901975631714, 0.007501201704144478, -0.020187735557556152, -0.05054757371544838, -0.06467406451702118, -0.0037188329733908176, -0.10973130911588669, 0.021429210901260376, -0.02621425688266754, -0.03400300070643425, -0.04169722646474838, -0.06457597762346268, 0.044032346457242966, 0.02394324168562889, 0.016679687425494194, -0.03806338831782341, 0.0057890149764716625, 0.05884489417076111, -0.02486836165189743, 0.04411468654870987, -0.005115809850394726, -0.00795784592628479, -0.08300892263650894, 0.03603488206863403, -0.0037941623013466597, -0.00504497904330492, -0.02347303181886673, 0.015619050711393356, -0.003949325997382402, -0.013238666579127312, 0.026369931176304817, 0.0004442460194695741, -0.021516840904951096, 0.030240491032600403, 0.06198912486433983, -0.00022953996085561812, 0.011312507092952728, -0.04952913895249367, -0.017003534361720085, 0.032196469604969025, -0.007931245490908623, -0.037548650056123734, 0.030756374821066856, 0.03850152716040611, 0.101767897605896, 0.006420507561415434, -0.046719953417778015, -0.022444838657975197, -0.004773432854562998, 0.001831465633586049, 0.015321473591029644, 0.06697969883680344, -0.06421437114477158, 0.02945520356297493, 0.014934081584215164, -0.003234403906390071, -0.008979790844023228, -0.08194012194871902, -0.04402617737650871, 0.05858928710222244, -0.007944387383759022, 0.10519483685493469, 0.010993195697665215, -0.06606963276863098, 0.004903580527752638, -0.025463035330176353, -0.008535735309123993, -0.02116379886865616, 0.017513085156679153, 0.0014477309305220842, -0.005615638568997383, 0.02064509689807892, -0.011761151254177094, 0.040731657296419144, -0.07649686932563782, 0.009349715895950794, -0.006521566770970821, -0.015024849213659763, 0.004602634347975254, 0.09370145201683044, -0.01667284220457077, -0.007995505817234516, -0.05164986103773117, 0.013209518976509571, -0.023491842672228813, 0.028816407546401024, -0.03101067617535591, -0.04301952198147774, -0.04118365794420242, -0.02889915369451046, -0.05319603160023689, 0.004367627669125795, 0.025773854926228523, -0.004300658591091633, 0.026140542700886726, 0.03626216948032379, 0.005593810696154833, -0.014361522160470486, -0.06550124287605286, 0.012890486977994442, 0.028910484164953232, -0.04217081144452095, 0.006218472961336374, -0.0041334666311740875, -0.051055584102869034, -0.07628923654556274, 0.021065130829811096, 0.03560110926628113, -0.025280287489295006, 0.0005200417363084853, 0.03270219638943672, -0.04037819057703018, -0.04502299055457115, -0.06888311356306076, 0.00736022274941206, 0.05706527456641197, -0.016597837209701538, -0.02800666354596615, 0.01578315906226635, 0.005522091407328844, -0.020694443956017494, 0.011267844587564468, 0.026594283059239388, 0.0027972522657364607, 0.06064596027135849, -0.006892685778439045, -0.006513612344861031, -0.012000531889498234, -0.04120060056447983, 0.019617797806859016, -0.033624522387981415, 0.011762824840843678, -0.024397313594818115, 0.01522872131317854, -0.007473205216228962, 0.00831337459385395, -0.0056710196658968925, -0.019202211871743202, -0.002422634046524763, -0.001311365864239633, -0.02401360496878624, 0.023050421848893166, -0.03545081987977028, -0.010985351167619228, 0.019574707373976707, -0.03956494480371475, 0.020821260288357735, -0.08449246734380722, 0.07074632495641708, 0.042622681707143784, -0.027158556506037712, -0.05012074112892151, 0.03757516294717789, 0.06839121133089066, 0.017386628314852715, 0.04265010356903076, 0.013046151027083397, -0.0345783457159996, -0.04172131419181824, 0.005280237644910812, 0.04030276834964752, 0.013477514497935772, 0.028284452855587006, 0.015080691315233707, -0.008230597712099552, 0.01710626669228077, 0.0011804759269580245, 0.007785254158079624, -0.002850380726158619, 0.010223176330327988, -0.009251894429326057, 0.04675891622900963, -0.04303591698408127, -0.07327710837125778, 0.005374085623770952, 0.04760171100497246, 0.007155675441026688, -0.00006452371599152684, -0.03507121652364731, -0.015263793058693409, 0.056516729295253754, -0.01641783118247986, 0.006746075581759214, 0.01634729839861393, 0.019149117171764374, 0.008526691235601902, 0.0046598464250564575, -0.027627943083643913, -0.042335428297519684, -0.009816557168960571, -0.02632208727300167, 0.019395366311073303, -0.02589905448257923, -0.013008985668420792, 0.02066502347588539, -0.00737719563767314, 0.03878515586256981, 0.025549879297614098, -0.02237696945667267, 0.05867593362927437, -0.07451168447732925, 0.0151131022721529, 0.014499291777610779, 0.0921984389424324, -0.057282816618680954, 0.06542186439037323, -0.019776726141572, -0.04066029191017151, -0.01210600696504116, -0.0018171316478401423, -0.03434883430600166, 0.01730199158191681, -0.031028470024466515, 0.030996428802609444, 0.033379070460796356, -0.0464303232729435, 0.020430414006114006, 0.028212547302246094, -0.018369710072875023, -0.04522130265831947, 0.013708881102502346, 0.022878047078847885, 0.07764226198196411, -0.0592915415763855, -0.02558686025440693, 0.001131247030571103, 0.05600764602422714, -0.003338719718158245, 0.050831034779548645, 0.004264133982360363, 0.022761035710573196, 0.013049616478383541, 0.045634571462869644, -0.019276205450296402, 0.0069972374476492405, 0.03616340830922127, 0.06876596808433533, 0.010857809334993362, -0.016072502359747887, 0.04069287329912186, -0.025281289592385292, 0.011083301156759262, 0.012524238787591457, -0.03143669664859772, 0.018884405493736267, 0.024059103801846504, 0.022307196632027626, -0.05615215376019478, 0.03546153008937836, 0.018012207001447678, -0.012223317287862301, 0.014635701663792133, -0.022660166025161743, -0.012247256003320217, -0.00789122935384512, 0.03916182741522789, -0.023192735388875008, 0.01070913951843977, 0.000786211050581187, -0.027916016057133675, -0.005995060317218304, 0.010525093413889408, 0.0008335658931173384, 0.01629236899316311, 0.032478734850883484, 0.04487936198711395, 0.007864519953727722, 0.03871231526136398, -0.019273478537797928, 0.0408397875726223, 0.05631271004676819, 0.002387257758527994, -0.028310205787420273, -0.00894321408122778, -0.01670216955244541, 0.021295197308063507, -0.01475283969193697, 0.012603696435689926, -0.005065483041107655, 0.04368894547224045, -0.027551142498850822, 0.002172220731154084, -0.03277922794222832, 0.03901036083698273, 0.02288505621254444, -0.005267046391963959, 0.08370506763458252, 0.09372012317180634, -0.004230290185660124, -0.06454239040613174, -0.004121062345802784, 0.033923592418432236, 0.038616061210632324, -0.012841657735407352, 0.006155282724648714, -0.04203410819172859, 0.07512129098176956, 0.04137958958745003, 0.02083035558462143, -0.007995993830263615, 0.14695733785629272, -0.02835983783006668, 0.02247782237827778, 0.014921166002750397, 0.033238328993320465, -0.07482576370239258, -0.021882586181163788, -0.01330901961773634, 0.05541032552719116, 0.02375938557088375, 0.004626831505447626, 0.015327642671763897, -0.03080626018345356, 0.06710590422153473, 0.02772466093301773, -0.02771383710205555, -0.04064512252807617, -0.04381994530558586, -0.03473535180091858, 0.014828699640929699, 0.0025236906949430704, 0.04077618569135666, 0.0007633842178620398, 0.03471735864877701, 0.03408125042915344, -0.09746628254652023, -0.022538213059306145, 0.00046934399870224297, -0.02370441146194935, 0.05109002813696861, 0.024866756051778793, -0.0343322828412056, -0.001244153012521565, -0.02145121619105339, -0.0038228502962738276, -0.003523928113281727, 0.012630539014935493, -0.01794447936117649, -0.042982954531908035, 0.0006303194677457213, 0.027777282521128654, 0.029693905264139175, -0.03927016258239746, -0.024728478863835335, 0.0054209730587899685, 0.0116076385602355, -0.012395872734487057, 0.03047221712768078, 0.03109603561460972, 0.06405948102474213, 0.011226111091673374, 0.0033688710536807775, 0.052834540605545044, 0.027758285403251648, 0.009250965900719166, -0.01888827420771122, -0.007023992482572794, 0.023208407685160637, -0.01564021222293377, 0.07524565607309341, 0.044746387749910355, 0.017794284969568253, 0.0226252730935812, 0.06967997550964355, -0.010357089340686798, -0.023284779861569405, 0.03890284150838852, 0.022493664175271988, 0.03280368447303772, -0.05651261284947395, -0.0348590686917305, 0.02786807343363762, 0.013921055942773819, 0.031138187274336815, 0.0009970737155526876, 0.00506883580237627, -0.005565690342336893, 0.042295873165130615, 0.012453836388885975, -0.02697014808654785, -0.02848292514681816, 0.042326297610998154, -0.02643624320626259, -0.04436523839831352, 0.007045535370707512, 0.08004146069288254, -0.0530850812792778, 0.010176725685596466, 0.05452514812350273, 0.047823868691921234, -0.0014514389913529158, 0.018206384032964706, -0.07287444919347763, -0.020638927817344666, -0.01756064034998417, -0.04903045669198036, -0.0022710058838129044, -0.013357387855648994, -0.029060212895274162, 0.04503384605050087, -0.06737320870161057, 0.016221294179558754, 0.0741649940609932, -0.005491758696734905, 0.02284918911755085, 0.03768673539161682, 0.02243395335972309, -0.10429909825325012, 0.06727834045886993, 0.032746538519859314, 0.03660592809319496, 0.021170927211642265, 0.06513968855142593, -0.03792283684015274, 0.024063197895884514, -0.0181940458714962, 0.015401720069348812, -0.006011033896356821, 0.038014527410268784, 0.04867155849933624, 0.011763609014451504, 0.0005858016083948314, 0.008926758542656898, 0.007419595494866371, 0.03602543845772743, -0.026926307007670403, 0.001954828156158328, -0.0054895346984267235, -0.013920697383582592, -0.007876958698034286, -0.020844556391239166, -0.02200409397482872, -0.006784229539334774, 0.037012793123722076, 0.0063223387114703655, 0.02869606204330921, -0.009991636499762535, -0.01803160086274147, 0.06417734175920486, -0.05145743861794472, -0.054330676794052124, 0.05519292503595352, -0.0015338694211095572, -0.002972046146169305, -0.047715216875076294, -0.03239034488797188, -0.004269396420568228, -0.007062750402837992, -0.0018675371538847685, 0.03297783061861992, 0.06244625523686409, 0.017438454553484917, 0.03555784001946449, -0.020640330389142036, 0.03129936754703522, -0.07361132651567459, -0.004664453212171793, -0.0010116006014868617, -0.0117251081392169, -0.051981668919324875, -0.0324985571205616, -0.011850487440824509, 0.012208409607410431, -0.0221315436065197, -0.020520322024822235, -0.0037830621004104614, -0.0067054955288767815, 0.022375991567969322, -0.037147581577301025, 0.025052519515156746, -0.026094291359186172, 0.03264816477894783, -0.031798090785741806, 0.02585602179169655, -0.007199746556580067, -0.02032606489956379, 0.04387976974248886, 0.04355410113930702, 0.0014319708570837975, -0.0425674133002758, -0.002929504495114088, -0.024224180728197098, 0.011545630171895027, -0.044521767646074295, 0.007444496266543865, -0.01110823918133974, 0.03059420734643936, 0.041831545531749725, 0.008217575959861279, -0.03901234269142151, -0.01211632788181305, 0.04227633401751518, -0.03567178174853325, -0.012074661441147327, 0.017099298536777496, 0.035260945558547974, -0.029680149629712105, 0.019338663667440414, -0.018177689984440804, -0.0402093231678009, 0.03681034594774246, -0.015568072907626629, -0.05051100626587868, -0.021556181833148003, -0.005186617840081453, -0.009782384149730206, -0.042981356382369995, -0.014284294098615646, -0.01950407214462757, -0.01219766866415739, -0.04727764055132866, -0.011797688901424408, -0.0402333103120327, -0.028180420398712158, -0.0065593053586781025, -0.043093424290418625, -0.04734674096107483, 0.017171867191791534, -0.03895064443349838, -0.017239417880773544, -0.0650101974606514, 0.0014826860278844833, 0.0017490809550508857, 0.013052520342171192, -0.04038619250059128, -0.03249911963939667, 0.09291663765907288, 0.02459937334060669, 0.023860221728682518, -0.006007969845086336, -0.02757369540631771, 0.02379983477294445, 0.014884349890053272, -0.0119628319516778, 0.008456774987280369, -0.011428603902459145, 0.003302785335108638, -0.005545858293771744, -0.04077795147895813, -0.048080842941999435, 0.055388618260622025, 0.08675213158130646, 0.04052715748548508, 0.03644254803657532, 0.012957706116139889, -0.041399769484996796, -0.04788719490170479, 0.018594974651932716, 0.044495999813079834, 0.013563058339059353, -0.0009263228857889771, 0.02596261538565159, 0.07263406366109848, -0.021517951041460037, 0.02229583077132702, -0.025393979623913765, 0.0266143586486578, 0.02626347914338112, -0.0452863946557045, -0.018113121390342712, -0.05336902663111687, 0.023783916607499123, 0.07273893058300018, -0.0012350445613265038, 0.009434672072529793, 0.02095508575439453, -0.04603540897369385, -0.027186525985598564, -0.014404007233679295, -0.010922357439994812, 0.022144043818116188, -0.016144299879670143, 0.021353717893362045, -0.032403089106082916, -0.000005483918357640505, 0.02431369386613369, -0.003566529368981719, -0.0339835062623024, -0.004063593689352274, 0.004710698500275612, -0.019596263766288757, 0.001974330050870776, 0.05846870318055153, 0.007796286139637232, -0.002241655718535185, -0.011293643154203892, 0.011528482660651207, -0.01433959137648344, 0.023921571671962738, 0.009216686710715294, 0.010056990198791027, 0.017249517142772675, 0.04373421519994736, 0.01931837387382984, -0.0010778820142149925, 0.034325771033763885, -0.0018274002941325307, 0.012057016603648663, 0.007069156970828772, 0.02024729736149311, 0.0402742475271225, 0.005981345195323229, -0.018299318850040436, -0.003057947615161538, -0.016044454649090767, 0.034114789217710495, -0.04261527210474014, 0.019626818597316742, 0.00293477950617671, 0.0754735991358757, 0.008316639810800552, -0.028863726183772087, -0.016319064423441887, -0.04000008851289749, 0.02647382952272892, -0.02564825676381588, -0.007361041847616434, -0.0740283653140068, 0.014759737998247147, -0.023110536858439445, -0.0020327905658632517, 0.01465814933180809, 0.028297007083892822, -0.01560708787292242, -0.010115971788764, -0.0062057324685156345, -0.0291740819811821, -0.006343935616314411, -0.008668214082717896, -0.00026534209609963, 0.00792152713984251, -0.04755953699350357, -0.05543091520667076, 0.013945733197033405, -0.04345767945051193, -0.026072252541780472, 0.027188289910554886, -0.02370797097682953, -0.04261213168501854, 0.030769823119044304, -0.004496853798627853, -0.0208880752325058, 0.04175709933042526, -0.06732513755559921, 0.024223512038588524, -0.06365498900413513, -0.038302041590213776, 0.008558466099202633, -0.0023902247194200754, 0.02356061525642872 ]
La différence entre la valeur ajoutée totale de l'entreprise visée par les dispositions du quatrième alinéa du III de l'article 1586 octies du code général des impôts et la valeur ajoutée afférente aux seuls établissements visés à l'article 328 G sexies est répartie conformément aux dispositions des articles 328 G bis à 328 G quinquies . Les salariés de l'entreprise affectés exclusivement dans les établissements mentionnés au premier alinéa de l'article 328 G sexies ne sont pas pris en compte pour opérer cette répartition. Lorsque, au cours de la période de référence mentionnée à l'article 1586 quinquies du code précité, un salarié est affecté dans plusieurs établissements de l'entreprise ou dans plusieurs communes, seule la durée de travail qui correspond à l'affectation hors des établissements accueillant des installations visées au premier alinéa de l'article 328 G sexies est retenue pour opérer cette répartition.
Code général des impôts, annexe iii
328 G nonies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022327756
2010-06-11 00:00:00
7de21152fb401f69ff489108c2ee0b285cf2bdb42ec051d905861073028ef844
[ -0.06276055425405502, 0.03982602804899216, -0.018203087151050568, 0.015993759036064148, -0.03329670801758766, 0.004978497512638569, -0.06705459207296371, -0.004076011478900909, 0.07274528592824936, -0.05320814996957779, -0.016905304044485092, 0.010892762802541256, -0.055833715945482254, 0.0309457965195179, -0.038703449070453644, -0.01793740876019001, 0.06367490440607071, 0.049092452973127365, 0.03357565775513649, -0.11855384707450867, 0.0634152740240097, 0.06727956235408783, 0.02885187417268753, 0.058104611933231354, 0.023945366963744164, 0.049908433109521866, 0.028533481061458588, -0.04345178231596947, -0.02041894569993019, 0.0030596957076340914, -0.020978078246116638, -0.04580950736999512, -0.023476148024201393, 0.016606496647000313, 0.051144231110811234, -0.0560833178460598, 0.0610671304166317, 0.00022137821360956877, -0.0026802243664860725, 0.052039239555597305, -0.03295455500483513, -0.048364851623773575, 0.034286558628082275, 0.0782240703701973, 0.013449343852698803, -0.004646095912903547, -0.009356522001326084, 0.10844116657972336, -0.07121288776397705, 0.056360457092523575, -0.03939091041684151, 0.010081897489726543, -0.0006481737946160138, 0.04576502740383148, -0.0037661201786249876, 0.06514615565538406, -0.06958162784576416, 0.030790193006396294, 0.0664798691868782, -0.03592991456389427, -0.0068592289462685585, -0.0025440447498112917, -0.02772415429353714, -0.052021224051713943, 0.011876444332301617, -0.03940489888191223, -0.02187763713300228, -0.02153053693473339, 0.08640119433403015, 0.004208886530250311, -0.02347336895763874, 0.026165204122662544, 0.050936587154865265, 0.03286360204219818, 0.03528602048754692, -0.027893604710698128, 0.007529744412750006, 0.01593281701207161, 0.02038520947098732, 0.034689415246248245, -0.021346207708120346, -0.04437838867306709, 0.0013396621216088533, -0.030629867687821388, -0.023404717445373535, -0.01648060791194439, 0.05672546476125717, -0.006673731841146946, 0.009370584040880203, -0.00890826154500246, -0.037052419036626816, 0.04000125452876091, -0.017621327191591263, -0.05397919937968254, 0.029858794063329697, 0.07828866690397263, -0.052276793867349625, -0.03949055075645447, 0.1127849593758583, -0.008851849474012852, 0.032950807362794876, 0.004919299855828285, 0.011828322894871235, -0.02188076637685299, -0.021611418575048447, -0.05311534181237221, 0.029428059235215187, -0.039688125252723694, 0.015044604428112507, -0.018266618251800537, -0.06367059051990509, -0.006051942706108093, -0.021732058376073837, -0.06727880239486694, -0.013316662982106209, 0.044729821383953094, 0.0031882321927696466, -0.031391363590955734, 0.010677692480385303, 0.028232088312506676, -0.028947945684194565, -0.08117092400789261, -0.06733691692352295, -0.013776851817965508, -0.09748727828264236, 0.00980837270617485, -0.03335615247488022, -0.020892100408673286, -0.04003371298313141, -0.03453842177987099, 0.0370870865881443, -0.01777888648211956, 0.009778542444109917, -0.060716696083545685, -0.02881799452006817, 0.00416309479624033, 0.04069772735238075, 0.023903869092464447, 0.02697586826980114, -0.01738019287586212, -0.08381233364343643, 0.02087334170937538, -0.016328096389770508, -0.03653545677661896, 0.01020998414605856, 0.05267773196101189, -0.013534784317016602, -0.029341762885451317, 0.010760041885077953, -0.025616474449634552, -0.04861898720264435, 0.02050325833261013, 0.03839430585503578, -0.03420653194189072, 0.0069291070103645325, -0.05652386322617531, -0.007656094152480364, 0.05497708171606064, 0.010205878876149654, -0.03399249538779259, 0.029906967654824257, 0.014109466224908829, 0.06868680566549301, -0.06001533940434456, -0.05352503061294556, 0.03111891821026802, -0.01157726813107729, -0.0012436280958354473, 0.01719362847507, 0.05884133279323578, -0.08111266046762466, -0.004371072165668011, -0.007327199447900057, 0.0030114201363176107, -0.006683360785245895, -0.03876067325472832, -0.031137343496084213, 0.0718318298459053, 0.01664632000029087, 0.05823291465640068, 0.021981066092848778, -0.11421700567007065, 0.04941404238343239, 0.02648262493312359, 0.005037645343691111, 0.0241452157497406, 0.00215037539601326, -0.03931339085102081, 0.028928425163030624, 0.04197708144783974, -0.035022053867578506, -0.005304879974573851, -0.06790796667337418, 0.009691494517028332, -0.0034450101666152477, -0.0034899802412837744, -0.002329804003238678, 0.054475635290145874, 0.005693212151527405, -0.0030164106283336878, 0.00608878955245018, -0.0026337835006415844, 0.007968923076987267, 0.0410647876560688, -0.03103683516383171, -0.08206622302532196, -0.017466427758336067, -0.007216345053166151, -0.02057071030139923, -0.038549330085515976, 0.04782675579190254, 0.014404836110770702, 0.01905769854784012, 0.02913987636566162, -0.033751413226127625, -0.0256284698843956, -0.038278788328170776, -0.014550874009728432, 0.03436783328652382, -0.02449050173163414, 0.023165173828601837, 0.0025942204520106316, 0.005984865128993988, -0.041937943547964096, -0.010730679146945477, 0.03318369761109352, -0.013544568791985512, -0.01346244104206562, 0.01865641586482525, -0.07380405813455582, -0.0038471000734716654, -0.039542585611343384, 0.0026116189546883106, 0.025039611384272575, -0.014604336582124233, 0.03086959756910801, 0.02566683292388916, 0.01692836917936802, 0.02592773362994194, -0.02464173175394535, 0.029931209981441498, -0.04672471806406975, 0.03716667741537094, -0.033810753375291824, 0.021565129980444908, -0.019850756973028183, -0.01558472216129303, -0.0468466579914093, -0.02707645855844021, 0.0684889703989029, -0.024763047695159912, 0.029118599370121956, -0.0817398950457573, 0.02867099456489086, -0.034932054579257965, -0.07119772583246231, 0.005754572805017233, 0.007968789897859097, -0.013726040720939636, -0.047205258160829544, -0.040223319083452225, -0.03182341903448105, -0.020735086873173714, -0.04004434123635292, 0.028926370665431023, -0.07152287662029266, 0.08001698553562164, 0.05528145655989647, -0.03689989820122719, -0.02396414987742901, 0.016951000317931175, -0.008892119862139225, -0.036803364753723145, 0.060157470405101776, 0.040084581822156906, -0.0339689627289772, -0.031862854957580566, -0.0008185491897165775, 0.07217353582382202, -0.01527473796159029, 0.005068563856184483, 0.05181889981031418, 0.024023177102208138, -0.023598916828632355, 0.015452980995178223, 0.038577087223529816, -0.0019717963878065348, -0.030533775687217712, 0.013937787152826786, 0.01013883575797081, -0.021907931193709373, -0.015615954995155334, 0.011208266019821167, 0.008416215889155865, 0.02327176369726658, 0.031112655997276306, -0.050351325422525406, -0.016953017562627792, 0.06013710796833038, 0.009858149103820324, -0.017690960317850113, 0.002093357965350151, 0.01167614571750164, 0.03426453098654747, -0.023137155920267105, -0.03621082752943039, 0.003240743884816766, -0.03472575917840004, -0.023761598393321037, 0.0023064918350428343, -0.05278824642300606, -0.029328836128115654, -0.023946065455675125, -0.07304757088422775, 0.009930106811225414, 0.04572772607207298, 0.006233323831111193, 0.033676933497190475, -0.03493175283074379, 0.00906371884047985, -0.04938942566514015, 0.08729153126478195, -0.05334018915891647, 0.028493989259004593, -0.03505232185125351, -0.05077829957008362, -0.013295508921146393, 0.003554047318175435, -0.006687777582556009, 0.003660599235445261, -0.027306674048304558, 0.031067704781889915, 0.029750892892479897, -0.03312918171286583, -0.004293079953640699, -0.007869493216276169, -0.060245636850595474, -0.04415753856301308, 0.003567609004676342, 0.018885547295212746, 0.03797052428126335, -0.05151262879371643, -0.008085007779300213, -0.00390391843393445, 0.08180294930934906, -0.003934367559850216, 0.055381543934345245, 0.0322243869304657, 0.031362779438495636, 0.0037654289044439793, -0.007207565009593964, 0.00316477264277637, 0.028640666976571083, 0.06592140346765518, 0.04789277911186218, -0.002055039396509528, -0.0351017564535141, 0.04802190512418747, -0.015326579101383686, 0.011809050105512142, 0.025641124695539474, -0.005426695104688406, 0.016995394602417946, 0.018724428489804268, -0.028642306104302406, 0.010288607329130173, 0.008171815425157547, 0.03540141507983208, 0.012770907022058964, 0.0070513151586055756, 0.010654422454535961, -0.0038656245451420546, 0.0085305729880929, 0.02231658063828945, -0.0647648274898529, -0.00471462169662118, -0.035264380276203156, -0.025468138977885246, -0.00106294103898108, 0.006446111015975475, -0.0013174645137041807, 0.010670797899365425, -0.003243856830522418, 0.033342327922582626, 0.012738332152366638, 0.036999981850385666, -0.016057679429650307, -0.0003201949002686888, 0.05404151976108551, 0.00366681395098567, 0.02067490667104721, -0.0318085141479969, 0.04106734320521355, 0.02776368334889412, 0.007737854495644569, 0.0036809889134019613, -0.021346498280763626, 0.030930060893297195, -0.0656575858592987, 0.01745455339550972, -0.022948037832975388, -0.006822910159826279, 0.03853633254766464, -0.023671504110097885, 0.03787141293287277, 0.027406027540564537, 0.00861239992082119, -0.07947562634944916, -0.023518797010183334, 0.02696884237229824, 0.04250439628958702, 0.005866930354386568, 0.024077927693724632, -0.03541291505098343, 0.050880495458841324, 0.017714258283376694, 0.03812754899263382, 0.027603602036833763, 0.14645995199680328, -0.016395241022109985, 0.014909177087247372, 0.045931246131658554, 0.02763214148581028, -0.04998476803302765, -0.007914019748568535, -0.01614346355199814, 0.04966830834746361, 0.021214917302131653, 0.029660014435648918, 0.00394132174551487, -0.028420256450772285, 0.0383773110806942, -0.017568722367286682, -0.00749716442078352, -0.021849237382411957, 0.004925181623548269, -0.005597252398729324, 0.02965734526515007, 0.017411166802048683, -0.03060121089220047, -0.026717714965343475, 0.052051905542612076, 0.05426887050271034, -0.09410302340984344, 0.035315267741680145, 0.021567407995462418, -0.01397803146392107, 0.029479868710041046, 0.022365588694810867, -0.03202105313539505, -0.036218248307704926, 0.00004166933285887353, -0.04035022482275963, 0.009973730891942978, 0.025070248171687126, 0.023350972682237625, -0.04238670691847801, 0.01200191956013441, -0.02482333779335022, 0.03136328607797623, -0.04903534799814224, -0.010332471691071987, 0.026397142559289932, 0.04254060611128807, 0.023420918732881546, -0.0029779954347759485, 0.013987047597765923, 0.005582045763731003, 0.020669687539339066, 0.011967995204031467, 0.06714919954538345, 0.05697789415717125, 0.004867443349212408, -0.012463261373341084, 0.004793184343725443, 0.04191994294524193, -0.015447608195245266, 0.03302908316254616, 0.028452284634113312, 0.016570134088397026, 0.02221846766769886, 0.07621510326862335, -0.038697272539138794, 0.002784446347504854, 0.03908053785562515, -0.0016360852168872952, 0.004708075430244207, -0.0727582573890686, -0.029831718653440475, 0.014452291652560234, 0.021339837461709976, 0.04325924068689346, 0.003087345277890563, 0.0016562709352001548, 0.006987930275499821, 0.07357648015022278, 0.04570615291595459, -0.009363760240375996, -0.01907036453485489, 0.07994694262742996, -0.016762396320700645, -0.008419073186814785, -0.03618618845939636, 0.04258434474468231, -0.028642158955335617, 0.02763880416750908, 0.050708990544080734, 0.010465478524565697, 0.0027333905454725027, -0.005308880470693111, -0.041769687086343765, -0.03501394763588905, -0.027550341561436653, -0.0004152619803790003, 0.02384203113615513, -0.021769177168607712, -0.030647076666355133, 0.040231332182884216, -0.0285087451338768, 0.0354643315076828, 0.06934580951929092, 0.001278935233131051, 0.04247140884399414, 0.035437941551208496, 0.04620644450187683, -0.03257341682910919, 0.0795050710439682, 0.02283511497080326, 0.07703126966953278, 0.053784556686878204, 0.03363366797566414, 0.029744932428002357, 0.03040151856839657, -0.04318726435303688, 0.00823784526437521, -0.004548466298729181, 0.05494095757603645, 0.05569968372583389, -0.005828585010021925, 0.029541023075580597, 0.03105243667960167, 0.021691804751753807, 0.03441468998789787, -0.01588890701532364, -0.009737716987729073, 0.010704664513468742, 0.013565084896981716, -0.02438558265566826, -0.025632506236433983, -0.03840084373950958, 0.059574808925390244, 0.05880313366651535, 0.0014581865398213267, 0.03216046094894409, -0.04708757996559143, -0.03632863983511925, 0.0651758462190628, 0.0012741517275571823, -0.0711025670170784, 0.06651418656110764, -0.011937971226871014, 0.023395664989948273, -0.04712670296430588, -0.012563874945044518, 0.005025935359299183, 0.019841084256768227, -0.014567953534424305, 0.026197919622063637, 0.05034233629703522, 0.010119438171386719, 0.02512097917497158, -0.020101021975278854, 0.0019573806785047054, -0.09715582430362701, -0.013949423097074032, 0.06188935413956642, 0.004978614393621683, -0.03739449754357338, -0.03959324583411217, 0.0017146350583061576, 0.016779834404587746, -0.03278015926480293, 0.01758503168821335, 0.009329013526439667, -0.009524131193757057, 0.004068981856107712, -0.027413077652454376, 0.0303383506834507, -0.02652139589190483, 0.023174447938799858, -0.0014523740392178297, -0.00571728078648448, 0.01954624615609646, -0.00978691317141056, 0.04456084221601486, 0.0000806477983132936, 0.00037642972893081605, -0.006909530144184828, -0.016991276293992996, -0.017741577699780464, 0.008778251707553864, -0.03387397527694702, -0.00305547914467752, -0.0348307341337204, 0.03387531265616417, 0.04361644759774208, 0.042427245527505875, -0.01275635976344347, -0.024248072877526283, 0.027214350178837776, -0.016918150708079338, -0.03998325765132904, 0.02245992049574852, 0.01493412721902132, -0.02224440686404705, 0.017796659842133522, 0.02144276164472103, 0.00009741735266288742, 0.03859258443117142, -0.019571315497159958, -0.0338427759706974, 0.013310564681887627, -0.005789866205304861, -0.024930018931627274, -0.0019820721354335546, 0.02092852257192135, 0.012281606905162334, 0.025600438937544823, -0.06887401640415192, -0.025047780945897102, -0.03473181277513504, -0.01199684664607048, -0.024933481588959694, -0.027458177879452705, 0.017754239961504936, 0.018393227830529213, -0.017033081501722336, -0.00396820530295372, -0.026351256296038628, -0.04737049341201782, -0.022430643439292908, -0.0005467330338433385, -0.013297433033585548, -0.0020028178114444017, 0.07178113609552383, -0.003360020462423563, 0.02182631567120552, 0.022235775366425514, -0.02552843652665615, 0.027238767594099045, -0.010036204941570759, -0.01978466846048832, 0.024960514158010483, -0.01522471010684967, 0.03677405044436455, 0.024056749418377876, -0.041169822216033936, -0.0780274048447609, 0.0045495107769966125, 0.039767786860466, 0.007282333914190531, -0.0023196651600301266, 0.06172088161110878, -0.011504875496029854, -0.0481683611869812, 0.03156721219420433, 0.056715045124292374, -0.021410860121250153, -0.05402783676981926, 0.02691701054573059, 0.05232435092329979, -0.01342067215591669, -0.023356150835752487, -0.06284487247467041, 0.029469050467014313, 0.02536223828792572, -0.0354168638586998, -0.0000432098277087789, 0.012609121389687061, 0.027752218768000603, 0.05973401665687561, -0.003577164839953184, -0.024935277178883553, 0.02395944856107235, -0.00018125565839000046, -0.02418040856719017, -0.036696627736091614, 0.021206319332122803, 0.008875085040926933, 0.0034104464575648308, -0.009939420968294144, -0.012846911326050758, 0.027326788753271103, 0.013968038372695446, 0.031781915575265884, -0.02570943720638752, 0.023604247719049454, 0.06777329742908478, 0.010218806564807892, -0.026372570544481277, 0.0200584065169096, 0.0060481121763587, -0.022130973637104034, -0.006085556466132402, -0.04181624576449394, 0.0011899080127477646, 0.048995282500982285, 0.012628023512661457, 0.019685033708810806, -0.03746816888451576, 0.05734887346625328, -0.01531247328966856, -0.0069465418346226215, 0.0662991851568222, 0.01998736709356308, 0.020633066073060036, -0.013952921144664288, 0.028363138437271118, 0.018815334886312485, 0.019113175570964813, 0.02408941462635994, -0.010736681520938873, -0.03217153623700142, 0.02044687792658806, -0.010620877146720886, -0.041003528982400894, -0.013588889501988888, 0.06688578426837921, 0.009912349283695221, -0.03969740495085716, 0.0009652384906075895, -0.03275639936327934, -0.0207385066896677, -0.00041383859934285283, -0.002874368568882346, -0.08127029240131378, 0.04995907470583916, -0.04489918425679207, -0.012565678916871548, -0.04324745386838913, 0.040205929428339005, -0.01764707639813423, -0.026358798146247864, -0.029282385483384132, -0.041926462203264236, 0.05257046967744827, 0.05235172063112259, 0.02453497238457203, -0.026953309774398804, 0.0351727232336998, -0.010121436789631844, 0.023804450407624245, -0.0023930873721837997, -0.056056827306747437, 0.006275020074099302, -0.023468874394893646, -0.027152976021170616, 0.0750606581568718, -0.008857660926878452, -0.017713746055960655, -0.061057865619659424, -0.029648950323462486, 0.03762203827500343, -0.10152346640825272, -0.032311372458934784, 0.00037851021625101566, 0.026501817628741264, -0.05138565972447395 ]
Pour l'application des dispositions du cinquième alinéa du III de l'article 1586 octies du code général des impôts, la valeur ajoutée afférente à l'ensemble des établissements de l'entreprise comprenant des installations de production d'électricité utilisant l'énergie mécanique du vent mentionnées à l' article 1519 D du même code ou des installations de production d'électricité d'origine photovoltaïque mentionnées à l 'article 1519 F de ce code s'entend de la valeur ajoutée totale de l'entreprise déterminée conformément au I de l'article 1586 sexies du code précité multipliée : 1. Par le rapport entre : a. D'une part, la somme des charges afférentes à l'activité de production d'électricité, non déductibles de la valeur ajoutée, telle qu'elle est définie au I de l'article 1586 sexies précité. Ces charges, qui s'entendent de celles engagées au cours de la période de référence définie à l'article 1586 quinquies du code général des impôts, comprennent les charges d'exploitation afférentes aux charges de personnel, aux impôts et taxes et aux dotations aux amortissements pour dépréciation, à l'exclusion des dotations aux provisions ; b. Et, d'autre part, le montant total de ces mêmes charges déterminées au niveau de l'entreprise au cours de la même période. 2. Puis par le rapport entre, d'une part, la puissance électrique installée totale des seuls établissements mentionnés au premier alinéa et, d'autre part, la puissance électrique installée totale de l'ensemble des établissements de l'entreprise.
Code général des impôts, annexe iii
328 G nonies A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025886962
2012-05-07 00:00:00
71946dd19d41f7a45458867e11fae24bc399e64f3a8a647a8e4e7b844464fa44
[ -0.056986261159181595, 0.016198063269257545, 0.014055776409804821, 0.024998582899570465, 0.007992017082870007, -0.03899969533085823, -0.061722345650196075, 0.026845991611480713, 0.04183631390333176, -0.047348085790872574, 0.022709721699357033, 0.0000294281417154707, -0.043139707297086716, 0.013044524937868118, -0.08466077595949173, -0.01903289183974266, 0.07426266372203827, 0.08119658380746841, 0.014149093069136143, -0.05700515955686569, 0.05435315892100334, 0.0071432460099458694, -0.007899649441242218, 0.07569126784801483, 0.023877127096056938, 0.03173890337347984, 0.013177135027945042, -0.044235918670892715, -0.07402313500642776, 0.02039976604282856, -0.060755714774131775, -0.06896112859249115, 0.029967645183205605, -0.009383087046444416, 0.021760644391179085, -0.02620106004178524, 0.0737384483218193, 0.06973691284656525, 0.003821805352345109, 0.04981937259435654, 0.024959463626146317, 0.02906866744160652, 0.0661981850862503, 0.017870908603072166, 0.0007626722217537463, -0.00003658167042885907, -0.023123426362872124, 0.10337457805871964, -0.02629474177956581, 0.0680706575512886, 0.02302219532430172, 0.032621435821056366, 0.006265884265303612, 0.012140411883592606, 0.01843841001391411, 0.06305679678916931, -0.07813922315835953, -0.0034098848700523376, 0.06701869517564774, -0.03150727599859238, -0.04598064720630646, -0.0024603893980383873, -0.019513431936502457, -0.011273374781012535, 0.0030815363861620426, -0.07133767753839493, -0.010994636453688145, -0.037107206881046295, 0.15069574117660522, 0.009885931387543678, 0.008376252837479115, 0.024084394797682762, 0.06737133115530014, -0.0013969473075121641, 0.07014286518096924, 0.01837822049856186, -0.016761742532253265, 0.05494100973010063, -0.033856939524412155, 0.04013596102595329, 0.04102157801389694, -0.038854680955410004, 0.004786704201251268, -0.010684167966246605, -0.01875757984817028, 0.01882305182516575, 0.03278873488306999, -0.03986187279224396, -0.005369285121560097, 0.003811144270002842, -0.030049219727516174, 0.007837011478841305, -0.019449813291430473, -0.069710873067379, -0.0019504980882629752, 0.05383172258734703, -0.04835845157504082, -0.04282466694712639, 0.0992385745048523, -0.056937504559755325, 0.019698388874530792, -0.007634737994521856, 0.06257099658250809, -0.04145871475338936, 0.0253377053886652, -0.0321323536336422, 0.005497056525200605, -0.024658210575580597, -0.004266718402504921, 0.023506129160523415, -0.06941346079111099, 0.022147053852677345, -0.0006166580715216696, -0.033546824008226395, 0.035207122564315796, 0.05050110071897507, 0.024230659008026123, -0.03179066628217697, 0.03462521359324455, 0.01750379614531994, -0.013806385919451714, -0.042611364275217056, -0.07415877282619476, -0.014360854402184486, -0.10685586929321289, 0.012926580384373665, -0.038064274936914444, -0.03378983959555626, -0.023929625749588013, -0.009168132208287716, -0.019304819405078888, 0.037422675639390945, -0.007112287916243076, -0.020799055695533752, -0.016896340996026993, 0.0052941045723855495, -0.0043445187620818615, 0.028564583510160446, 0.0288176741451025, -0.013072800822556019, -0.08982283622026443, 0.05801990628242493, -0.0298068318516016, -0.02571243792772293, -0.014258719980716705, 0.03838399797677994, 0.013401143252849579, -0.013550150208175182, -0.00019391342357266694, -0.055130403488874435, -0.04214390739798546, 0.020801471546292305, 0.05319305881857872, 0.021227242425084114, 0.010853777639567852, -0.08447492122650146, 0.04750031232833862, 0.029982972890138626, 0.0035903763491660357, -0.02419651485979557, -0.016103509813547134, 0.04987822473049164, 0.06843716651201248, -0.04831544682383537, -0.04017562046647072, -0.0013225885340943933, -0.004157777410000563, 0.011703457683324814, 0.03980432450771332, 0.06093036010861397, -0.054152872413396835, 0.02644740417599678, 0.011436744593083858, 0.029215823858976364, 0.0015134756686165929, -0.024335380643606186, -0.03060571476817131, 0.10749426484107971, -0.04065854102373123, 0.07908305525779724, -0.00885782204568386, -0.09714505821466446, 0.0469442754983902, 0.011684181168675423, 0.008573171682655811, 0.0120813874527812, -0.0008860729285515845, -0.0035121627151966095, 0.05352426692843437, 0.028086122125387192, -0.02430812641978264, 0.014208106324076653, -0.07346922904253006, -0.009658221155405045, -0.018587155267596245, -0.06848426163196564, 0.0052735633216798306, 0.02336071990430355, -0.025662049651145935, 0.015350514091551304, -0.010864120908081532, 0.01657705195248127, -0.00790351815521717, 0.0318279005587101, -0.053159039467573166, -0.024734249338507652, -0.00747297890484333, -0.01708441972732544, 0.031040189787745476, -0.02165919728577137, 0.05759743973612785, -0.020430266857147217, 0.016427861526608467, 0.034307632595300674, 0.010549891740083694, -0.0035002375952899456, -0.0330984964966774, 0.005514771211892366, 0.0343240462243557, -0.05684790760278702, 0.003369490848854184, -0.010290879756212234, -0.055666565895080566, -0.034295704215765, 0.01798270456492901, 0.029263192787766457, -0.010942726396024227, 0.0057150558568537235, 0.010474766604602337, -0.05416419357061386, 0.0003754600475076586, -0.028760233893990517, 0.008695085532963276, 0.011478331871330738, 0.006050500087440014, -0.0387851744890213, -0.029417989775538445, 0.015812430530786514, -0.032948218286037445, -0.016446532681584358, -0.0005461156251840293, -0.042670585215091705, 0.03510648384690285, -0.018544137477874756, 0.03144131228327751, -0.0016370461089536548, -0.056438662111759186, -0.018422218039631844, -0.02552313171327114, 0.026358360424637794, -0.014655351638793945, 0.019635245203971863, -0.061093661934137344, 0.04265940561890602, 0.010971218347549438, -0.024419166147708893, 0.0033464685548096895, 0.003682931186631322, -0.018369628116488457, -0.00152504479046911, -0.024468770250678062, 0.0046007148921489716, -0.012609419412910938, -0.01672687940299511, 0.01799708977341652, -0.0660897046327591, 0.08162224292755127, 0.06472872197628021, -0.05173651501536369, -0.006199626252055168, -0.03062518499791622, 0.0081337234005332, 0.009628553874790668, 0.024490932002663612, 0.004029403906315565, -0.023700563237071037, 0.01436418853700161, 0.029138078913092613, 0.08692232519388199, 0.0008214725530706346, -0.016896596178412437, -0.0040335506200790405, 0.05242700129747391, 0.0010353770339861512, 0.00020753614080604166, 0.027928398922085762, -0.018297599628567696, -0.021192945539951324, -0.03629022836685181, -0.018338453024625778, -0.01466713473200798, -0.035633038729429245, -0.004924079403281212, 0.028247395530343056, 0.0072901383973658085, 0.032556407153606415, -0.07918346673250198, -0.010206198319792747, 0.053014155477285385, 0.022342940792441368, -0.006084930617362261, -0.018851013854146004, -0.013946962542831898, 0.03179042413830757, 0.020558884367346764, -0.028168894350528717, 0.010382835753262043, -0.021866878494620323, -0.030373578891158104, 0.00635307002812624, -0.03579748794436455, -0.028075411915779114, 0.04720614477992058, -0.031995367258787155, 0.014606159180402756, 0.06322946399450302, -0.02553868480026722, 0.008336548693478107, -0.033857353031635284, 0.013261125423014164, -0.04093775898218155, 0.041093602776527405, -0.04999913275241852, 0.05132781341671944, 0.0020215108525007963, -0.03813062608242035, -0.033485047519207, 0.00798760261386633, -0.021437404677271843, -0.0032343019265681505, -0.02256770059466362, 0.020433392375707626, 0.03517570346593857, -0.03605564683675766, 0.016465364024043083, 0.05100149288773537, -0.02129930444061756, -0.05711262300610542, 0.0034343255683779716, 0.003453816520050168, 0.072336345911026, -0.004458851646631956, -0.03495445102453232, 0.02569708786904812, 0.037514880299568176, -0.010359100066125393, 0.060846615582704544, 0.01807893067598343, 0.02668330818414688, 0.00037154724122956395, 0.03864866495132446, 0.0033005818258970976, 0.014895197004079819, 0.1006951704621315, 0.033766426146030426, -0.012307305820286274, -0.030291641131043434, 0.025952035561203957, -0.006467118859291077, 0.009981697425246239, 0.0033329071011394262, -0.003010726300999522, 0.02740495279431343, 0.022272838279604912, -0.029440686106681824, -0.02542060986161232, 0.019263125956058502, 0.003530193353071809, -0.03182356432080269, 0.031522151082754135, 0.004377107601612806, -0.013343766331672668, 0.01175581756979227, 0.07638661563396454, -0.04671888053417206, -0.006584508810192347, 0.005183164495974779, -0.017538515850901604, -0.008480377495288849, 0.016770362854003906, -0.005832598078995943, 0.000599123421125114, 0.02164824679493904, 0.012819441966712475, 0.008323476649820805, 0.03112565539777279, 0.015697944909334183, 0.008386204950511456, 0.0013120826333761215, 0.06358630955219269, -0.02763548120856285, -0.02472074143588543, 0.04112953692674637, 0.0067534660920500755, 0.019594455137848854, 0.029637407511472702, 0.027310755103826523, 0.05506511405110359, -0.03741665557026863, 0.02878028340637684, -0.04845120385289192, 0.019739016890525818, 0.05061018094420433, -0.06248222291469574, 0.06190917640924454, 0.041659675538539886, 0.002873154589906335, -0.07286057621240616, 0.004918466787785292, 0.005222102161496878, 0.021664755418896675, 0.025816820561885834, -0.013884923420846462, -0.012109690345823765, 0.06664682924747467, 0.015844373032450676, 0.030973007902503014, 0.014074822887778282, 0.1382153183221817, -0.010400592349469662, 0.008054477162659168, -0.007250828202813864, 0.005852025467902422, -0.09621346741914749, -0.004944524262100458, 0.0021042400039732456, 0.0592028945684433, 0.023650001734495163, -0.02464277483522892, 0.010510780848562717, -0.013627301901578903, 0.0845988318324089, -0.035533707588911057, -0.017524635419249535, -0.029837055131793022, -0.016859615221619606, -0.0076136281713843346, 0.03118172101676464, 0.0010096257319673896, 0.023469505831599236, -0.008378718979656696, 0.017100604251027107, 0.0370742604136467, -0.08713777363300323, -0.018357090651988983, 0.00038802772178314626, 0.014405827969312668, 0.01795993745326996, 0.011474092490971088, -0.01661711186170578, -0.05086929723620415, 0.00029176173848100007, 0.006661308463662863, -0.02753220498561859, -0.005305750761181116, -0.019425353035330772, -0.035639189183712006, 0.008781454525887966, 0.015412495471537113, -0.0011211137752979994, -0.032845258712768555, -0.014784900471568108, 0.013472991064190865, 0.06989980489015579, 0.017331143841147423, -0.004149385262280703, 0.028297873213887215, 0.06418348103761673, 0.048089154064655304, -0.01877741888165474, 0.018800843507051468, 0.0437164381146431, 0.0024458065163344145, -0.051997944712638855, -0.022128574550151825, 0.027072003111243248, -0.04824874550104141, 0.03115653246641159, 0.060672566294670105, 0.014418412931263447, 0.013001878745853901, 0.05542745441198349, -0.03265164792537689, -0.02197987586259842, 0.029942326247692108, 0.022560063749551773, -0.006625205744057894, -0.07421083003282547, -0.054858751595020294, -0.005277018528431654, 0.010393845848739147, 0.030793720856308937, 0.02323310449719429, -0.008013859391212463, 0.01369735412299633, 0.07888829708099365, 0.0507010892033577, -0.04266803339123726, -0.04783221334218979, 0.02293301559984684, -0.0168304406106472, -0.04017620161175728, -0.0023042133543640375, 0.046129316091537476, -0.00536356633529067, 0.004336140584200621, 0.05259045585989952, -0.006888346280902624, -0.03661143034696579, 0.030595364049077034, -0.047166358679533005, -0.04337875172495842, -0.0334242507815361, -0.024671334773302078, 0.021331440657377243, 0.0029516417998820543, -0.024920877069234848, -0.005020918324589729, -0.031539492309093475, 0.003833099966868758, 0.06532968580722809, -0.03130006417632103, 0.03053542599081993, 0.03546689450740814, 0.061914779245853424, -0.031197767704725266, 0.09700816124677658, 0.009591626934707165, 0.013711446896195412, 0.06632490456104279, 0.031483739614486694, -0.028105584904551506, 0.006848965305835009, -0.023016396909952164, 0.026954464614391327, 0.02978568710386753, 0.06308522075414658, 0.08922970294952393, 0.019299117848277092, 0.01394187193363905, 0.02455495297908783, 0.007096627727150917, 0.031682562083005905, -0.019170982763171196, 0.0432669073343277, 0.028406186029314995, 0.019418371841311455, 0.001958895707502961, -0.04470297321677208, -0.024633508175611496, 0.013626652769744396, 0.04598870873451233, -0.017461229115724564, 0.02824399620294571, -0.028949473053216934, -0.004356573335826397, 0.08714694529771805, -0.02582499198615551, -0.031069522723555565, 0.06133921444416046, -0.006389877293258905, 0.005259286146610975, -0.03558158874511719, -0.027161145582795143, -0.00786630716174841, -0.018076548352837563, -0.019119976088404655, 0.0004992084577679634, 0.01224878802895546, 0.02296411618590355, -0.01447838544845581, -0.04217138886451721, -0.007541147992014885, -0.0860627293586731, 0.01843903213739395, 0.05651016905903816, 0.0026899881195276976, -0.03677266836166382, -0.04968934878706932, 0.02463970147073269, 0.019358640536665916, -0.009961838833987713, -0.018731070682406425, -0.024377448484301567, -0.027796080335974693, 0.008941940031945705, -0.017435064539313316, 0.02135341800749302, -0.0034877362195402384, 0.03273487836122513, -0.02707016095519066, 0.047184769064188004, 0.023987576365470886, -0.024534666910767555, 0.04083311930298805, 0.04667733609676361, 0.025153210386633873, -0.01190880499780178, -0.04233289137482643, -0.030267884954810143, 0.026732925325632095, -0.030453676357865334, 0.038191307336091995, -0.0026901650708168745, 0.05150097236037254, 0.025240112096071243, 0.04058961197733879, -0.06038092449307442, -0.016956720501184464, 0.018970809876918793, -0.0005807221168652177, 0.0053399051539599895, 0.010127335786819458, 0.024492301046848297, -0.03437475860118866, 0.012626986019313335, 0.02806531824171543, -0.011751091107726097, 0.0021894252859055996, -0.03795187547802925, -0.03639660403132439, 0.005349081940948963, -0.058498889207839966, 0.012836012057960033, 0.012230470776557922, 0.0027594142593443394, 0.020690036937594414, 0.02956347167491913, -0.043797772377729416, -0.014490438625216484, -0.02780737914144993, -0.042765241116285324, -0.00407401705160737, -0.0556039959192276, -0.026651158928871155, -0.05930638685822487, -0.04338040202856064, -0.0024567057844251394, -0.03363248333334923, -0.01945018395781517, -0.029502568766474724, 0.02482018806040287, -0.04618633911013603, -0.023685460910201073, 0.0772002786397934, -0.008655580691993237, 0.0459582544863224, -0.023487532511353493, -0.027443338185548782, 0.030466092750430107, 0.008389832451939583, -0.03245434910058975, 0.01598285511136055, 0.027030974626541138, 0.032997842878103256, 0.015302970074117184, -0.0704401507973671, -0.028340401127934456, -0.006120266858488321, 0.05152453854680061, 0.016496336087584496, -0.0079282121732831, 0.05976800620555878, -0.02299116924405098, -0.044963348656892776, -0.0027861744165420532, 0.04782993346452713, -0.027981547638773918, -0.0038374383002519608, 0.048481978476047516, 0.06489436328411102, -0.035848431289196014, -0.0035386537201702595, -0.01977439783513546, 0.03919481486082077, 0.030364705249667168, -0.03534763678908348, -0.012269520200788975, 0.018969841301441193, -0.006772517692297697, 0.06627168506383896, -0.02329065091907978, 0.013102785684168339, 0.019447559490799904, -0.01599724031984806, -0.000263236986938864, 0.02391183190047741, 0.015058910474181175, 0.007606607861816883, 0.0017234769184142351, -0.005803225561976433, -0.03606465458869934, -0.015528705902397633, 0.02656344696879387, 0.024036506190896034, -0.027406346052885056, 0.00368777709081769, 0.042402513325214386, -0.00370828271843493, -0.015044990926980972, 0.019965659826993942, -0.011552390642464161, 0.035250190645456314, 0.0012860671849921346, -0.006391297560185194, 0.029855340719223022, 0.04377056285738945, 0.0041761137545108795, -0.010842599906027317, 0.03513059392571449, 0.07933975756168365, 0.035938262939453125, -0.06693460792303085, 0.039932072162628174, -0.003711739555001259, -0.00143771234434098, -0.02617649920284748, 0.01627209410071373, 0.022164875641465187, 0.010091433301568031, 0.03454938530921936, -0.05537393316626549, -0.012794440612196922, 0.022870471701025963, -0.0428089015185833, -0.030348479747772217, -0.0036028344184160233, 0.076194629073143, -0.021705128252506256, -0.01957150734961033, -0.024655746296048164, 0.0009336234070360661, -0.009372206404805183, -0.009182590991258621, 0.0055987476371228695, -0.06570565700531006, 0.004729612730443478, -0.043808285146951675, -0.03193661570549011, -0.020087208598852158, 0.046624816954135895, -0.018746716901659966, -0.04816537722945213, -0.031041888520121574, -0.04873235896229744, 0.036180317401885986, 0.00884939543902874, 0.002402741927653551, -0.02925332635641098, -0.0004087002598680556, -0.03756296634674072, 0.02024020627140999, -0.008686468005180359, -0.03267734497785568, -0.04633714631199837, -0.03300938010215759, -0.06581509858369827, 0.04816484823822975, -0.016056416556239128, -0.0020590482745319605, -0.004629509523510933, -0.042063258588314056, -0.004916934762150049, -0.07898109406232834, -0.040720194578170776, -0.02458268776535988, 0.04629527032375336, -0.011282889172434807 ]
La valeur ajoutée déterminée conformément aux dispositions de l'article 328 G nonies A est répartie entre les établissements mentionnés au premier alinéa du même article au prorata de la puissance électrique installée au 1er janvier. Lorsqu'un établissement de production d'électricité d'origine photovoltaïque mentionné à l' article 1519 F du code général des impôts est situé sur le territoire de plusieurs communes, la fraction de la valeur ajoutée calculée selon les modalités définies au premier alinéa est répartie entre les communes d'implantation de l'établissement au prorata de la puissance électrique installée sur chaque commune.
Code général des impôts, annexe iii
328 G nonies B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025886959
2012-05-07 00:00:00
2568cbffc063866fc83b3aa995387e286414ac0b42d8c370406a6b7b62629b31
[ -0.05928223580121994, -0.005615634378045797, -0.006846173200756311, 0.05849709361791611, -0.038656480610370636, -0.023512087762355804, -0.07230289280414581, 0.034284379333257675, 0.05492778867483139, -0.05368765816092491, 0.043075431138277054, -0.026476481929421425, -0.07167597115039825, -0.03263965994119644, -0.09233470261096954, -0.04576857015490532, 0.08430134505033493, 0.04523145779967308, 0.021982377395033836, -0.029981203377246857, 0.06716300547122955, 0.01853221096098423, -0.011634454131126404, 0.07188315689563751, 0.03882363811135292, 0.016210956498980522, 0.028168847784399986, -0.03534429892897606, -0.07727797329425812, 0.0092190345749259, -0.1072627604007721, -0.056486718356609344, -0.002876901300624013, -0.012304210104048252, 0.0241041611880064, 0.0025186091661453247, 0.09289879351854324, 0.0403682217001915, -0.0764579027891159, 0.0276852548122406, 0.02620285004377365, 0.013276208192110062, 0.04661489650607109, 0.020605752244591713, 0.019824935123324394, -0.025753283873200417, -0.01719723269343376, 0.08481062948703766, 0.005832347087562084, 0.08369499444961548, -0.007511002942919731, 0.04720403999090195, 0.006437468808144331, -0.008986489847302437, -0.004553270060569048, 0.10993875563144684, -0.05345436930656433, 0.0033977811690419912, 0.0825808048248291, -0.030857399106025696, -0.03535744547843933, -0.002487620571628213, -0.057807669043540955, -0.04527393728494644, 0.044428128749132156, -0.08182080835103989, -0.015230941586196423, -0.04920882731676102, 0.13365522027015686, 0.0362221784889698, -0.01322964671999216, -0.008136727847158909, 0.044109635055065155, 0.004126606043428183, 0.024649303406476974, 0.015373745001852512, 0.002374387811869383, 0.03042416274547577, -0.03384450450539589, 0.05213736370205879, -0.030048880726099014, -0.04345079883933067, 0.018730396404862404, -0.01319180242717266, -0.0055961934849619865, -0.016802245751023293, 0.04703858867287636, -0.029338045045733452, 0.03183738887310028, 0.028387436643242836, -0.014511480927467346, 0.06877266615629196, -0.014163314364850521, -0.047465112060308456, 0.0022100480273365974, 0.038039106875658035, -0.030255351215600967, -0.04030409827828407, 0.09331146627664566, -0.04571559652686119, -0.025272740051150322, 0.007312808185815811, 0.0203858632594347, 0.00391594972461462, 0.01841670274734497, 0.01942996308207512, 0.017881087958812714, -0.036197587847709656, 0.010966641828417778, 0.03999118134379387, -0.03502636402845383, 0.028351131826639175, -0.038945235311985016, -0.02354162000119686, 0.019025590270757675, 0.037701815366744995, 0.030159633606672287, -0.05537497252225876, 0.02300923503935337, 0.02977435477077961, -0.022805416956543922, -0.04994929954409599, -0.06267052888870239, -0.01148452702909708, -0.12373057007789612, -0.017462389543652534, -0.028708428144454956, -0.07818721234798431, -0.01570531725883484, -0.02503195032477379, 0.02311452105641365, 0.05677979812026024, 0.01312711276113987, -0.036247823387384415, 0.0037112063728272915, 0.03735705465078354, -0.04110253229737282, 0.05100689083337784, 0.025607097893953323, -0.0364348478615284, -0.06172160431742668, 0.04203280806541443, 0.011371790431439877, -0.02573893964290619, -0.0054537225514650345, 0.07799413055181503, -0.03011895902454853, -0.02530919574201107, -0.0009188816184177995, -0.03273383155465126, -0.030510231852531433, 0.01825663261115551, 0.05698084086179733, -0.002498555462807417, 0.019757073372602463, -0.05153411254286766, 0.0344427227973938, 0.0175623819231987, 0.040724556893110275, -0.027750782668590546, 0.03132579103112221, 0.01181942131370306, 0.08095744252204895, -0.06146621331572533, -0.0335635244846344, 0.0017269348027184606, 0.010827676393091679, 0.002773383865132928, 0.049231622368097305, 0.046516481786966324, -0.025492394343018532, 0.02218463085591793, 0.008251852355897427, 0.020556841045618057, -0.025060325860977173, -0.005124331451952457, -0.05943780764937401, 0.07470044493675232, 0.010154413059353828, 0.09711506217718124, -0.0032981287222355604, -0.06943824887275696, -0.01767011731863022, 0.013958613388240337, 0.0226109828799963, 0.028034633025527, -0.002072877250611782, -0.030184822157025337, 0.0291906725615263, 0.031006203964352608, -0.01192571222782135, 0.025663461536169052, -0.06881940364837646, -0.014205917716026306, 0.04081520438194275, -0.05319405719637871, -0.01483195461332798, 0.042107995599508286, 0.005782396532595158, -0.03114643692970276, -0.032703597098588943, 0.023366088047623634, 0.018409140408039093, 0.008148809894919395, -0.0244816392660141, -0.00887827854603529, -0.030190812423825264, -0.038575414568185806, 0.034519392997026443, -0.06162448972463608, 0.0068915123119950294, 0.02502240054309368, 0.006649403367191553, 0.027037449181079865, -0.013654611073434353, -0.04169127717614174, -0.027126388624310493, -0.0032454351894557476, 0.0012728640576824546, -0.07319242507219315, 0.0017204288160428405, -0.016045022755861282, -0.03868674486875534, -0.06958170980215073, 0.05340221896767616, 0.0371592752635479, -0.009374717250466347, 0.0039351279847323895, 0.006738999858498573, -0.06599068641662598, 0.004365603439509869, -0.04725880175828934, -0.0010824055643752217, 0.06575343757867813, -0.02048444375395775, -0.028507502749562263, 0.027370015159249306, 0.01878971979022026, -0.028430085629224777, -0.003515674499794841, 0.00573036028072238, -0.018398629501461983, 0.035546403378248215, -0.010083509609103203, 0.059650082141160965, -0.04340770095586777, -0.06348130851984024, 0.003367347177118063, -0.03642400726675987, 0.08128582686185837, -0.004466042388230562, 0.020749429240822792, -0.06392505019903183, -0.001444507739506662, 0.0038223161827772856, 0.010188638232648373, -0.009084845893085003, 0.017326930537819862, 0.01277307327836752, 0.006708624307066202, 0.004073582123965025, -0.001547714346088469, -0.009542585350573063, -0.05861358717083931, 0.0004767109639942646, -0.0759703740477562, 0.09465184807777405, 0.03982018306851387, -0.05118823051452637, -0.01999170333147049, -0.008676997385919094, -0.0047213127836585045, 0.006391584873199463, 0.05131729319691658, 0.004608804360032082, -0.04909417778253555, -0.010554507374763489, 0.011998198926448822, 0.04526844993233681, -0.019289128482341766, 0.010979480110108852, 0.013437826186418533, 0.02505374327301979, -0.02845512144267559, -0.012155933305621147, 0.007002910133451223, 0.012797640636563301, -0.010541625320911407, -0.008076244033873081, -0.0025126158725470304, -0.07112813740968704, -0.023528365418314934, -0.004473603796213865, 0.004651473369449377, 0.043395619839429855, 0.019120391458272934, -0.05373920872807503, 0.006305140443146229, 0.06192370131611824, 0.012611458078026772, 0.009018986485898495, 0.006646245718002319, 0.04694432020187378, -0.0009182157227769494, -0.009289229288697243, -0.019620899111032486, -0.023423638194799423, -0.018205368891358376, -0.03003544732928276, 0.029356036335229874, 0.004889826290309429, -0.008170329965651035, 0.013724058866500854, -0.01376503985375166, -0.016815904527902603, 0.07015443593263626, 0.016617534682154655, 0.020291520282626152, -0.04943947121500969, 0.01972719095647335, -0.03996944800019264, 0.03633582219481468, -0.020255669951438904, 0.0727819949388504, -0.05805559456348419, -0.027566242963075638, -0.0438699945807457, 0.022150427103042603, -0.016187507659196854, 0.026454715058207512, -0.027581317350268364, 0.027043044567108154, 0.021741973236203194, -0.02026509866118431, -0.0006145646912045777, 0.018490169197320938, -0.028886616230010986, -0.06882826238870621, 0.009022650308907032, 0.01523056160658598, 0.04811759293079376, -0.022316033020615578, -0.0450536385178566, 0.06595532596111298, 0.039660707116127014, 0.015248545445501804, 0.06682416051626205, 0.03547651320695877, -0.0027031449135392904, -0.0023692406248301268, 0.0577014684677124, 0.0035520284436643124, 0.03226405382156372, 0.05330020189285278, 0.017893938347697258, -0.011025536805391312, -0.03205535188317299, 0.029318802058696747, -0.028150444850325584, -0.0003105678188148886, 0.01262282207608223, 0.0006338527891784906, -0.014004864729940891, 0.02032605931162834, 0.011349579319357872, -0.010287853889167309, -0.01087226253002882, -0.002835712395608425, -0.016359684988856316, 0.019804824143648148, -0.03339461237192154, -0.014526357874274254, -0.01659061759710312, 0.05064280331134796, -0.042241353541612625, 0.012686358764767647, -0.010858639143407345, -0.023425592109560966, -0.01724739372730255, -0.018770523369312286, -0.005613961722701788, 0.0263323113322258, -0.010591124184429646, 0.00970363151282072, 0.018051769584417343, 0.04466807469725609, -0.03404809534549713, 0.05856117233633995, 0.03127134591341019, 0.0023487454745918512, -0.041263364255428314, -0.008462807163596153, 0.0010300538269802928, 0.008297254331409931, 0.007628358900547028, 0.04440666362643242, 0.020572705194354057, 0.049853116273880005, -0.025873253121972084, 0.014664922840893269, -0.038154229521751404, 0.010774830356240273, 0.07534332573413849, -0.010876362212002277, 0.058742403984069824, 0.01317509263753891, 0.00907740369439125, -0.0911654680967331, 0.04354000464081764, 0.026266545057296753, -0.007077796384692192, -0.0009004427120089531, -0.012038113549351692, -0.04073811694979668, 0.0511605329811573, 0.04995735362172127, 0.03793521225452423, -0.01711307093501091, 0.14305466413497925, -0.048877958208322525, 0.033417221158742905, 0.02361189015209675, 0.007673254236578941, -0.03999624773859978, -0.008255444467067719, 0.005824719090014696, 0.05582405626773834, 0.04055269435048103, 0.009185447357594967, -0.006512111984193325, -0.048161886632442474, 0.06560496985912323, -0.06938675791025162, -0.013350047171115875, -0.07605394721031189, 0.013167865574359894, -0.046551432460546494, 0.018407756462693214, 0.02030877396464348, 0.04962911456823349, -0.016930771991610527, 0.028157390654087067, 0.050666872411966324, -0.06076144427061081, 0.006448992062360048, -0.04663964360952377, 0.027161337435245514, 0.03994636982679367, 0.00546319130808115, -0.06826642155647278, -0.04106612130999565, 0.03846004605293274, 0.0031282510608434677, -0.028719989582896233, -0.018650414422154427, -0.030692392960190773, -0.04523146525025368, 0.009417886845767498, -0.00917013082653284, -0.004060414619743824, -0.04024777188897133, -0.009847918525338173, 0.02535799890756607, 0.003527275286614895, 0.014124161563813686, 0.01222084928303957, 0.014734664931893349, -0.018190108239650726, -0.0012656062608584762, -0.02916536293923855, 0.04939763620495796, 0.04943130910396576, 0.028088636696338654, -0.06687391549348831, -0.03758431226015091, 0.019018514081835747, -0.04399310052394867, 0.04002636298537254, 0.025087906047701836, 0.018035534769296646, 0.039251863956451416, 0.04883059114217758, -0.03810591250658035, -0.01501488033682108, 0.0053742434829473495, 0.00510231452062726, 0.0009648414561524987, -0.052774086594581604, -0.01985880173742771, 0.045256029814481735, -0.016654282808303833, 0.03194546326994896, 0.024002904072403908, 0.041028883308172226, 0.029839757829904556, 0.019198620691895485, 0.03714645653963089, 0.007940160110592842, -0.0007445293595083058, 0.05010424181818962, -0.01455604750663042, -0.005163934547454119, -0.04243782162666321, 0.02913934364914894, -0.013546460308134556, 0.014546779915690422, 0.04661993309855461, 0.029942523688077927, -0.02406538650393486, -0.02324496954679489, -0.0654376894235611, -0.03636324033141136, -0.011493255384266376, -0.036269862204790115, 0.012515923008322716, -0.0047724246978759766, -0.019976399838924408, 0.045140914618968964, -0.02566934935748577, -0.02907313033938408, 0.048095352947711945, 0.011635313741862774, 0.0491422563791275, 0.028187554329633713, 0.049179162830114365, -0.05615953728556633, 0.09555896371603012, 0.023565616458654404, 0.029540356248617172, 0.03855189308524132, 0.03698969632387161, 0.01331565622240305, 0.027359850704669952, -0.02696114592254162, 0.03381047025322914, -0.0010173572227358818, 0.024631919339299202, 0.03666619583964348, 0.008756748400628567, 0.04607008025050163, 0.05538024753332138, -0.0047936150804162025, 0.06342880427837372, -0.03776514157652855, 0.03024880588054657, 0.006603918503969908, 0.029896749183535576, 0.006505148019641638, -0.03281617537140846, -0.02181079611182213, 0.05788949504494667, 0.06399758160114288, -0.004425304476171732, 0.02068156935274601, -0.031192146241664886, 0.0015610024565830827, 0.040238842368125916, -0.040704142302274704, -0.028818272054195404, 0.0658719390630722, 0.01091531477868557, -0.0029621345456689596, -0.03992012143135071, -0.03275001421570778, -0.0013756226981058717, -0.0019527329131960869, -0.022876765578985214, -0.007870606146752834, 0.043081797659397125, 0.015711208805441856, -0.01429749559611082, -0.022563686594367027, 0.011725052259862423, -0.06909128278493881, -0.01619250327348709, 0.03334306925535202, 0.006828196346759796, -0.04314086586236954, -0.04023369029164314, 0.03767884895205498, -0.0010063329245895147, -0.00795129407197237, -0.018564807251095772, 0.007071962580084801, -0.03956415876746178, 0.04968997836112976, -0.021395903080701828, 0.01835211180150509, 0.014500517398118973, 0.019179215654730797, -0.004230961203575134, 0.010727587155997753, 0.004064040258526802, -0.010087172500789165, 0.05222981050610542, 0.017401820048689842, 0.0226747989654541, -0.029435262084007263, -0.025971783325076103, -0.05010411888360977, 0.03642789274454117, -0.030565369874238968, 0.018240058794617653, 0.020648736506700516, 0.006762207485735416, 0.05320456624031067, 0.05525151640176773, -0.049249544739723206, -0.018954934552311897, 0.0394277349114418, -0.012077441439032555, -0.012136346660554409, 0.0029008619021624327, 0.00844031572341919, -0.036463476717472076, 0.02031884528696537, -0.00439617782831192, -0.030863158404827118, 0.03217417001724243, -0.012461034581065178, -0.030780117958784103, -0.0052495077252388, -0.039084210991859436, 0.0024521909654140472, 0.030643289908766747, -0.01680203527212143, -0.008996265009045601, 0.029752012342214584, -0.0474613718688488, -0.02169337123632431, -0.00991715956479311, -0.017188822850584984, -0.02115103229880333, -0.04702110216021538, 0.003286051331087947, -0.029922066256403923, -0.07947160303592682, -0.011892384849488735, -0.028829583898186684, 0.007013630121946335, -0.025308305397629738, 0.009904214181005955, -0.03997260704636574, 0.003611829597502947, 0.039495110511779785, 0.017088191583752632, 0.04992413520812988, -0.018872829154133797, -0.017523378133773804, 0.040698401629924774, 0.006865501403808594, -0.03526768460869789, -0.001143930945545435, 0.010577565990388393, 0.02835511416196823, 0.008776797913014889, -0.06036311388015747, -0.02850697934627533, 0.0584537498652935, 0.06373287737369537, 0.006890954449772835, -0.015763454139232635, 0.07744675129652023, -0.034150391817092896, -0.0486435703933239, -0.014867863617837429, 0.032410670071840286, -0.017162282019853592, -0.010212967172265053, -0.001297331997193396, 0.0980905294418335, -0.03425859287381172, 0.03173498064279556, -0.042939748615026474, 0.03365621343255043, 0.023783784359693527, -0.01704329252243042, -0.03384251147508621, 0.02568037062883377, -0.00038484219112433493, 0.030855488032102585, -0.03398789465427399, -0.0231820996850729, 0.011393529362976551, -0.009120114147663116, -0.0464383102953434, 0.02985713630914688, 0.0281511377543211, 0.01728968694806099, 0.01588428020477295, 0.032249074429273605, -0.05856911092996597, 0.007470720447599888, 0.027879144996404648, 0.04154188558459282, -0.029728202149271965, 0.04619293287396431, 0.031759195029735565, -0.027896903455257416, -0.01624627411365509, 0.04083344712853432, 0.019701039418578148, 0.027147239074110985, -0.004093402996659279, -0.037322547286748886, 0.05142468586564064, 0.015516525134444237, -0.007661593146622181, 0.0035723147448152304, 0.032172612845897675, 0.05675638094544411, -0.010848956182599068, 0.013428442180156708, 0.014742708764970303, 0.0007578682852908969, 0.029493501409888268, -0.011931690387427807, 0.02889012172818184, -0.025014584884047508, 0.006143699400126934, 0.027816353365778923, -0.010685937479138374, 0.010515058413147926, 0.023043693974614143, -0.0650673508644104, -0.007659089285880327, -0.003919604234397411, 0.06153247132897377, -0.03012409433722496, 0.017841782420873642, -0.04807513952255249, 0.0033724799286574125, -0.002789702033624053, -0.002447009552270174, -0.0026018002536147833, -0.01974651589989662, -0.0003898471768479794, -0.042359016835689545, -0.02235141582787037, -0.005284999031573534, 0.03757166117429733, -0.018419574946165085, -0.022568698972463608, -0.01900416985154152, -0.022075826302170753, -0.00946428906172514, -0.014762218110263348, -0.019282549619674683, -0.04933132603764534, 0.01232924684882164, -0.03402293846011162, 0.02170855924487114, -0.0030629148241132498, -0.02707834728062153, -0.02627231925725937, -0.02177748642861843, 0.0024709487333893776, 0.03747980669140816, 0.020725058391690254, -0.01858619973063469, -0.02849174663424492, -0.0344814695417881, 0.02816268615424633, -0.07166337221860886, -0.031728748232126236, -0.007702656090259552, -0.029992420226335526, 0.013867933303117752 ]
Les redevables mentionnés au cinquième alinéa du III de l'article 1586 octies du code général des impôts doivent déclarer au service des impôts dont relève leur principal établissement : 1. Le ratio défini au 1 de l'article 328 G nonies A , le ratio défini au 2 du même article ainsi que les termes de ce dernier ratio, le montant de la fraction de la valeur ajoutée telle qu'elle est définie au même article et la puissance électrique installée par établissement. Les ratios sont exprimés avec deux décimales après la virgule, le deuxième chiffre après la virgule est augmenté d'une unité si le chiffre suivant est égal ou supérieur à 5 ; 2. Les lieux de situation des établissements comprenant des installations de production d'électricité visées au premier alinéa de l'article précité afin de permettre la répartition par établissement de la valeur ajoutée ; 3. Les communes d'implantation pour chaque établissement situé sur plusieurs communes ainsi que la puissance électrique installée sur chaque commune. Ces éléments sont déclarés sur un formulaire conforme au modèle de l'administration annexé à la déclaration de la valeur ajoutée et des effectifs salariés.
Code général des impôts, annexe iii
328 G nonies C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024633723
2011-10-07 00:00:00
191b4d03dbae006ea1ba851d0f704515975b8d5c47f76089c25c0cc41e8a1ae5
[ -0.07973923534154892, 0.05185278505086899, -0.0160529762506485, 0.016125937923789024, -0.05459943413734436, -0.062364690005779266, -0.05534161254763603, 0.06793567538261414, 0.0659307986497879, -0.03481248766183853, 0.00889306515455246, 0.009579923935234547, -0.024693259969353676, 0.009083603508770466, -0.09588982909917831, -0.003334345994517207, 0.11561697721481323, 0.08335267007350922, -0.013529226183891296, -0.04822361469268799, 0.027965690940618515, 0.006635390687733889, 0.02717895805835724, 0.04113716259598732, -0.0009491415694355965, 0.026472914963960648, 0.013096367940306664, -0.03201097249984741, -0.07211808115243912, 0.005561111029237509, -0.043470077216625214, -0.036530934274196625, 0.018368801102042198, 0.03916143253445625, 0.016703052446246147, 0.016550377011299133, 0.03035905212163925, 0.057599280029535294, -0.041363801807165146, 0.017286140471696854, 0.04528026655316353, 0.04642840102314949, 0.0672430470585823, 0.007684048730880022, 0.0035915011540055275, 0.01793091930449009, -0.0439075231552124, 0.059225231409072876, -0.05941805988550186, 0.09208275377750397, 0.009273267351090908, 0.0071256267838180065, 0.0041438257321715355, 0.014686393551528454, -0.009952138178050518, 0.054179415106773376, -0.06981715559959412, 0.03419716656208038, 0.05192584544420242, -0.04423154890537262, -0.052161071449518204, -0.001597800524905324, -0.07882440090179443, -0.03215552866458893, 0.019593795761466026, -0.028993038460612297, 0.009703999385237694, -0.03616586700081825, 0.14079318940639496, 0.03904105722904205, -0.03656630963087082, 0.04762032628059387, 0.062048815190792084, -0.013462689705193043, 0.08476738631725311, 0.028270049020648003, -0.0396399162709713, 0.04376072436571121, -0.004615640267729759, 0.017438773065805435, 0.07309070974588394, -0.02193981409072876, 0.00075529795140028, -0.047684356570243835, -0.005351827014237642, -0.025432080030441284, 0.024122748523950577, -0.0655633732676506, 0.0003967178054153919, 0.01104861218482256, -0.006017578300088644, -0.0022175717167556286, -0.03291276842355728, -0.030384311452507973, 0.007610965054482222, 0.05000574514269829, -0.06197356432676315, 0.014972488395869732, 0.08408990502357483, -0.025038355961441994, 0.029818464070558548, -0.02665145881474018, 0.028073275461792946, -0.057931479066610336, 0.03157799318432808, -0.003368829609826207, 0.011775252409279346, -0.02491803839802742, 0.01992575265467167, 0.008135445415973663, -0.05786574259400368, -0.015639567747712135, -0.023055659607052803, 0.0005334658198989928, 0.0029348875395953655, 0.05682319402694702, 0.003254892537370324, -0.05271613597869873, 0.057848524302244186, -0.018034061416983604, -0.0242939330637455, -0.041064415127038956, -0.07293391972780228, -0.007326857186853886, -0.11138506233692169, 0.011717173270881176, -0.02282005362212658, -0.029007716104388237, -0.0434311144053936, -0.03457553684711456, 0.02144928276538849, 0.030109966173768044, 0.03889048844575882, -0.04913456737995148, -0.001947095268405974, 0.035827916115522385, -0.04169216379523277, 0.03475136682391167, -0.008028308860957623, -0.04298669472336769, -0.09775529056787491, 0.061651770025491714, -0.005761344451457262, -0.007551911287009716, -0.02766602858901024, 0.044309575110673904, -0.013016201555728912, -0.02452295646071434, 0.018246453255414963, -0.016932882368564606, -0.03392694145441055, 0.03559871390461922, 0.06359117478132248, 0.0010766793275251985, 0.001652908744290471, -0.04287933185696602, -0.02721213735640049, 0.032898351550102234, -0.013299045152962208, -0.030460858717560768, 0.0058004530146718025, 0.0612327940762043, 0.09844092279672623, -0.00039983438909985125, -0.016980936750769615, -0.03606414794921875, -0.013940893113613129, 0.004331182222813368, 0.00655775610357523, 0.07096244394779205, -0.07430087774991989, 0.03353584185242653, 0.02325020544230938, 0.006097566802054644, -0.017299948260188103, -0.06276197731494904, -0.042581651359796524, 0.0746699795126915, -0.009138804860413074, 0.080020472407341, 0.003249678062275052, -0.0630417987704277, 0.005254474934190512, -0.02546800673007965, 0.012156625278294086, -0.03562711179256439, 0.016546349972486496, 0.015310199931263924, 0.003317146562039852, 0.0167815200984478, -0.0033088710624724627, 0.05003926530480385, -0.0764443427324295, 0.005834806244820356, -0.005800668150186539, -0.024230554699897766, 0.0008806816767901182, 0.0926268994808197, -0.02575943060219288, -0.007709293160587549, -0.04910292476415634, 0.0181259885430336, -0.020790640264749527, 0.02861854061484337, -0.04620642587542534, -0.02441602200269699, -0.027212828397750854, -0.00790833868086338, -0.051109448075294495, -0.015501477755606174, 0.02760571613907814, -0.05180822312831879, 0.028792189434170723, 0.057145778089761734, 0.0013756923144683242, -0.01690467819571495, -0.06660909950733185, 0.012359697371721268, 0.03464587777853012, -0.06356030702590942, 0.004616865888237953, -0.008889789693057537, -0.06014332175254822, -0.058055274188518524, 0.04179903119802475, 0.031608905643224716, -0.018760019913315773, -0.006629376672208309, 0.027751212939620018, -0.028132319450378418, -0.013911041431128979, -0.06547405570745468, -0.0009774825302883983, 0.030856270343065262, 0.01126793958246708, -0.012765946798026562, 0.010587346740067005, 0.02198120206594467, -0.04543280601501465, -0.005916193127632141, 0.021421557292342186, -0.012773663736879826, 0.03657885640859604, -0.020436489954590797, 0.013910076580941677, -0.008159464225172997, -0.05592963099479675, 0.021924937143921852, -0.05295161157846451, -0.005061272066086531, -0.014669440686702728, 0.02100813016295433, -0.0013516680337488651, 0.0263835322111845, 0.009054387919604778, -0.018716249614953995, -0.005759275984019041, -0.011247159913182259, -0.021794958040118217, -0.0006126018706709146, -0.009735725820064545, -0.014275402761995792, 0.012672840617597103, -0.008907219395041466, 0.02255422994494438, -0.06952149420976639, 0.07483349740505219, 0.04677238687872887, -0.061099499464035034, -0.036860838532447815, 0.00471616443246603, 0.027241142466664314, 0.024158900603652, 0.049125682562589645, -0.0017759345937520266, -0.02336273342370987, -0.013478790409862995, 0.004951240960508585, 0.037858497351408005, 0.018407227471470833, 0.0071203564293682575, -0.013007515110075474, 0.007515085395425558, 0.013651969842612743, -0.0003486107452772558, -0.0070580667816102505, 0.0001978109939955175, 0.020532317459583282, -0.01717350259423256, 0.011408570222556591, -0.03453068807721138, -0.07015606015920639, 0.006528085097670555, 0.05714935436844826, 0.005814237054437399, 0.02106425166130066, -0.033884115517139435, -0.021252401173114777, 0.05754883959889412, -0.00039659225149080157, -0.0009572653216309845, 0.013574930839240551, 0.004521626979112625, 0.00955874565988779, 0.016260914504528046, -0.023199986666440964, -0.033873822540044785, -0.006916275713592768, -0.04138798266649246, 0.015475170686841011, -0.03712719678878784, -0.016935404390096664, 0.03398943319916725, -0.0077730449847877026, -0.0022850411478430033, 0.06112726405262947, -0.023012829944491386, 0.038146402686834335, -0.06330514699220657, -0.010996048338711262, 0.008284484967589378, 0.07603628188371658, -0.035795342177152634, 0.05699129030108452, -0.010004132986068726, -0.040858883410692215, -0.010435737669467926, 0.004936256445944309, -0.019902775064110756, 0.01955634355545044, -0.0300913043320179, 0.02301112189888954, 0.03673470765352249, -0.04044358432292938, 0.02494114823639393, 0.05968250334262848, -0.021539928391575813, -0.042860791087150574, 0.01635099947452545, 0.01606678031384945, 0.09369246661663055, -0.018512720242142677, -0.03169163316488266, 0.01529704313725233, 0.029346657916903496, -0.004774507600814104, 0.038516782224178314, -0.00475188298150897, 0.021917609497904778, 0.009642341174185276, 0.0458974726498127, 0.019210446625947952, 0.005567882210016251, 0.06374945491552353, 0.0640597715973854, 0.005516629666090012, -0.024299824610352516, 0.043977126479148865, -0.012441921047866344, 0.0099480664357543, 0.014102866873145103, -0.03572047874331474, 0.01387975737452507, 0.030821623280644417, 0.028445271775126457, -0.04985589534044266, 0.03535405173897743, 0.01942419447004795, -0.03128724545240402, 0.031210273504257202, -0.016620395705103874, -0.009810138493776321, -0.020541103556752205, 0.057145748287439346, -0.01947224885225296, 0.005098715424537659, 0.01462505105882883, -0.014698308892548084, 0.007770181633532047, -0.0010373404948040843, -0.0009568018722347915, -0.002293690573424101, 0.03887182101607323, 0.021376462653279305, 0.01020862814038992, 0.030581867322325706, -0.020096270367503166, 0.024096783250570297, 0.05569266900420189, 0.03704862669110298, -0.04628891497850418, -0.01751023344695568, -0.010239791125059128, 0.01926177553832531, 0.023629367351531982, 0.018755808472633362, 0.014264609664678574, 0.05136457085609436, -0.0203704796731472, 0.006018859799951315, -0.03585970774292946, 0.0352570004761219, 0.03233647346496582, -0.01627122424542904, 0.10019960254430771, 0.08301937580108643, 0.018896985799074173, -0.05483687296509743, 0.003835416166111827, 0.02644672617316246, 0.04212858900427818, 0.027074944227933884, 0.027474235743284225, -0.028006911277770996, 0.0648709312081337, 0.04124380275607109, 0.020530875772237778, -0.007601581513881683, 0.14642134308815002, -0.028743460774421692, 0.023125121369957924, 0.009297643788158894, 0.03845570608973503, -0.07645507901906967, -0.016308151185512543, -0.011733136139810085, 0.06502555310726166, 0.01762293465435505, -0.015285905450582504, 0.024991655722260475, -0.01931726559996605, 0.07928615063428879, 0.006516617722809315, -0.03825546056032181, -0.03413290157914162, -0.04183116927742958, -0.013331315480172634, 0.004882315639406443, -0.0011915259528905153, 0.049248356372117996, 0.009731418453156948, 0.02903205156326294, 0.03372887149453163, -0.09229147434234619, -0.03690791875123978, 0.0019730394706130028, -0.016487715765833855, 0.054040055721998215, 0.012276417575776577, -0.009695654734969139, -0.013446453027427197, -0.022046644240617752, -0.008578725159168243, -0.020940197631716728, -0.006787050515413284, -0.018825214356184006, -0.03836290165781975, 0.004515124950557947, 0.016905685886740685, -0.013100883923470974, -0.04623108357191086, -0.004388729110360146, 0.006530107464641333, 0.03717527911067009, -0.002552674151957035, 0.025833645835518837, 0.04801168292760849, 0.07076254487037659, 0.028580661863088608, -0.014165381900966167, 0.045053787529468536, 0.01735774427652359, 0.019242633134126663, -0.02086843177676201, 0.008267924189567566, 0.02774088829755783, -0.019406741484999657, 0.05657646805047989, 0.09255074709653854, 0.009095188230276108, 0.01117600779980421, 0.06376384943723679, -0.014524492435157299, -0.023857831954956055, 0.010133110918104649, 0.022891897708177567, -0.007648031692951918, -0.05422046780586243, -0.04640264809131622, 0.041078343987464905, 0.006658603437244892, 0.004477817565202713, -0.003648132085800171, -0.00021581114560831338, -0.01008051447570324, 0.03784867003560066, 0.01948954164981842, -0.05395335704088211, -0.024340888485312462, 0.031858306378126144, -0.02454313077032566, -0.02911241352558136, 0.01727520488202572, 0.073456771671772, -0.0408349484205246, 0.003884055418893695, 0.051504626870155334, 0.03722143918275833, 0.007047674153000116, 0.01940554939210415, -0.08032483607530594, -0.015494774095714092, -0.024114355444908142, -0.05259697139263153, -0.008210155181586742, -0.005333275999873877, -0.023262646049261093, 0.019142048433423042, -0.026163583621382713, 0.015953004360198975, 0.08033939450979233, -0.011192213743925095, 0.03825650364160538, 0.027669373899698257, 0.025087835267186165, -0.09217105060815811, 0.07040926814079285, 0.03148183226585388, 0.027305183932185173, 0.02132377400994301, 0.039610736072063446, -0.04302893579006195, 0.021108858287334442, -0.023616131395101547, 0.00011802971130236983, -0.003986677620559931, 0.03951570764183998, 0.07823386043310165, 0.0140525558963418, -0.005202613305300474, 0.022512342780828476, -0.000032586660381639376, 0.038501426577568054, -0.016400426626205444, 0.01872321590781212, 0.01027222815901041, -0.011412451043725014, 0.010029380209743977, -0.030250076204538345, -0.023813150823116302, -0.016615236178040504, 0.03419753536581993, 0.014525795355439186, 0.013368972577154636, -0.024490680545568466, -0.019749511033296585, 0.07835707068443298, -0.0321342870593071, -0.02833586558699608, 0.03963586688041687, 0.0018978165462613106, 0.00006053769902791828, -0.03816148266196251, -0.023897841572761536, 0.010625419206917286, -0.019234564155340195, -0.010035759769380093, 0.019866757094860077, 0.04961464926600456, 0.005259875673800707, 0.026829803362488747, -0.011527400463819504, 0.031764138489961624, -0.08303957432508469, 0.002383746672421694, -0.003286234801635146, -0.01303610298782587, -0.05506289005279541, -0.035746317356824875, 0.003013010835275054, -0.004349432419985533, -0.018195560202002525, -0.03956852853298187, -0.012637825682759285, -0.0018696149345487356, -0.0019725756719708443, -0.022880157455801964, -0.0021985878702253103, -0.015782173722982407, 0.038082316517829895, -0.02242046222090721, 0.036519117653369904, -0.013260443694889545, -0.01884417235851288, 0.04269455745816231, 0.028209256008267403, -0.0030506844632327557, -0.05107589811086655, -0.015952730551362038, -0.02734486199915409, 0.01107795163989067, -0.037111781537532806, 0.019808834418654442, -0.01119370199739933, 0.016365014016628265, 0.04361424967646599, 0.021192030981183052, -0.050901249051094055, -0.005410189740359783, 0.025458969175815582, -0.0241838488727808, 0.0002505893644411117, 0.01762712001800537, 0.033505700528621674, -0.023077331483364105, 0.02121923677623272, -0.015410296618938446, -0.04717155545949936, 0.03540358692407608, -0.00841198768466711, -0.0529441311955452, -0.015483452938497066, 0.00023208184575196356, -0.00889509916305542, -0.03868783265352249, -0.012695088982582092, -0.015386471524834633, -0.028227783739566803, -0.046145249158144, -0.009977241978049278, -0.050391990691423416, -0.04196011275053024, -0.00464868638664484, -0.05682730674743652, -0.049270618706941605, 0.0015674590831622481, -0.050145529210567474, -0.020205529406666756, -0.07102855294942856, 0.028412455692887306, -0.0039670723490417, 0.020002691075205803, -0.04841943830251694, -0.03781665861606598, 0.10005711764097214, 0.021885305643081665, 0.03518690913915634, 0.003968058619648218, -0.019215987995266914, 0.024400705471634865, 0.021340588107705116, -0.019238321110606194, -0.009264141321182251, 0.026373092085123062, 0.007613033521920443, -0.006830301135778427, -0.04833691567182541, -0.0397561751306057, 0.024252982810139656, 0.0784434974193573, 0.036665402352809906, 0.02042434923350811, 0.009382376447319984, -0.04458049312233925, -0.046168770641088486, 0.009168503805994987, 0.041846346110105515, 0.0137384794652462, 0.020743893459439278, 0.042097460478544235, 0.06988933682441711, -0.00868130475282669, 0.002203692914918065, -0.010213187895715237, 0.03900996223092079, 0.029645022004842758, -0.028974546119570732, -0.007800587452948093, -0.05147092416882515, 0.02809370495378971, 0.08604884892702103, -0.0003469990915618837, 0.019307812675833702, 0.02138930931687355, -0.03961242735385895, -0.011106018908321857, -0.00941962469369173, 0.003555476199835539, 0.02188546024262905, -0.003383032977581024, -0.0031441878527402878, -0.025518272072076797, -0.014291108585894108, 0.02033710666000843, 0.009931348264217377, -0.03542660176753998, 0.003285984043031931, 0.012959785759449005, -0.003080044174566865, 0.019557539373636246, 0.05631744861602783, 0.006378727499395609, 0.01180269941687584, -0.02459651045501232, 0.02064243145287037, 0.010855588130652905, 0.01824464462697506, 0.007593000773340464, 0.003062148578464985, 0.03602313995361328, 0.04816494137048721, 0.034059908241033554, -0.04105959087610245, 0.040335483849048615, -0.009403344243764877, -0.002126719569787383, 0.0007172386394813657, 0.019977381452918053, 0.043620746582746506, 0.012082546018064022, -0.0099828215315938, -0.02123577520251274, -0.012236101552844048, 0.030293086543679237, -0.03612173721194267, 0.006182497832924128, -0.01688843034207821, 0.06172030046582222, 0.003597577102482319, -0.03738941624760628, 0.0012089142110198736, -0.011460945941507816, 0.019884411245584488, -0.027178291231393814, 0.002706035738810897, -0.04269096627831459, 0.02759670466184616, -0.009029003791511059, -0.014749919064342976, 0.009923934936523438, 0.027164975181221962, -0.01355571486055851, -0.0325421541929245, -0.0004666539316531271, -0.04370785504579544, -0.048931319266557693, -0.0000813796796137467, -0.011645698919892311, -0.0012641542125493288, -0.04320313408970833, -0.046287789940834045, 0.017961008474230766, -0.04060196131467819, -0.009353413246572018, -0.0025002541951835155, -0.018933769315481186, -0.07639152556657791, 0.0289432592689991, -0.01354602538049221, -0.019627435132861137, 0.031836315989494324, -0.06560700386762619, 0.04172363877296448, -0.07461103051900864, -0.04155845567584038, -0.043427400290966034, 0.006622705142945051, 0.012015492655336857 ]
La différence entre la valeur ajoutée totale de l'entreprise visée par les dispositions du cinquième alinéa du III de l'article 1586 octies du code général des impôts et la valeur ajoutée afférente aux seuls établissements visés à l'article 328 G nonies A est répartie conformément aux dispositions du III de l'article 1586 octies précité et selon les modalités prévues aux articles 328 G bis à 328 G quinquies . Les salariés de l'entreprise affectés exclusivement dans les établissements mentionnés au premier alinéa de l'article 328 G nonies A ne sont pas pris en compte pour opérer cette répartition.
Code général des impôts, annexe iii
328 G nonies D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025886956
2012-05-07 00:00:00
9bc53f3e505bea52e02d6beb1e6c360f5ec01d6e945ea9eff5048e201dad235d
[ -0.057645268738269806, 0.03401242569088936, -0.0074305059388279915, 0.02589242160320282, -0.04077409952878952, -0.009115287102758884, -0.08340483158826828, 0.031508464366197586, 0.05891194939613342, -0.0536932572722435, -0.009908586740493774, 0.026646167039871216, -0.030393628403544426, 0.03496721014380455, -0.047726426273584366, -0.01649017445743084, 0.07201411575078964, 0.04084458574652672, 0.019935186952352524, -0.10420826822519302, 0.052334852516651154, 0.06359537690877914, 0.04070238769054413, 0.046684395521879196, 0.021252615377306938, 0.03576674312353134, 0.014286126010119915, -0.025526218116283417, -0.044656842947006226, -0.0056746103800833225, -0.025732673704624176, -0.03581058979034424, -0.00009253186726709828, 0.013234100304543972, 0.04210327938199043, -0.022621722891926765, 0.052309293299913406, 0.029162347316741943, 0.006003097631037235, 0.0472431480884552, -0.0008180522127076983, -0.03000817447900772, 0.045342348515987396, 0.04433521255850792, 0.005277226213365793, -0.004686076194047928, -0.02606634795665741, 0.12015694379806519, -0.0804441049695015, 0.08129753172397614, -0.025381354615092278, -0.007760163862258196, 0.0022052654530853033, 0.055294349789619446, -0.025816813111305237, 0.0800350084900856, -0.06987953186035156, 0.062461018562316895, 0.06696275621652603, -0.026717470958828926, -0.043851520866155624, -0.0029127674642950296, -0.0336746871471405, -0.02249264530837536, 0.0033147716894745827, -0.021544070914387703, -0.014800531789660454, -0.03412815183401108, 0.10882452875375748, 0.005859807133674622, -0.012296627275645733, 0.021397802978754044, 0.040929168462753296, 0.023682599887251854, 0.02395254746079445, -0.03733910247683525, -0.013410214334726334, 0.03808348625898361, 0.01512847002595663, 0.025796184316277504, -0.022640464827418327, -0.06964485347270966, 0.0007300172001123428, -0.021659070625901222, -0.018575681373476982, -0.014191658236086369, 0.06273503601551056, -0.00875928346067667, 0.023540226742625237, -0.009746160358190536, -0.04135832563042641, 0.03766530007123947, -0.03204140067100525, -0.05057167634367943, 0.036085087805986404, 0.06702004373073578, -0.059360794723033905, -0.034085873514413834, 0.1266745924949646, -0.03704290837049484, 0.016815152019262314, 0.002864210167899728, 0.030877262353897095, -0.03354773297905922, -0.009201633743941784, -0.06541582942008972, 0.011748935095965862, -0.018254240974783897, 0.02099187672138214, -0.011411695741117, -0.055039696395397186, -0.020541556179523468, -0.01250447891652584, -0.03201800584793091, -0.020401496440172195, 0.03649924695491791, -0.004324871115386486, -0.020465973764657974, 0.05032438412308693, 0.015338416211307049, -0.034864820539951324, -0.07825464755296707, -0.08485817909240723, -0.014165257103741169, -0.08987296372652054, -0.011123300530016422, -0.013828491792082787, -0.016586046665906906, -0.028363555669784546, -0.005124340299516916, 0.0236433744430542, 0.011060944758355618, 0.037134528160095215, -0.07666801661252975, -0.028124017640948296, -0.0117284394800663, 0.01052484568208456, 0.01968696154654026, 0.023147262632846832, -0.02733038179576397, -0.09234630316495895, 0.051524847745895386, -0.009473737329244614, -0.0481572151184082, 0.002212569350376725, 0.08719377964735031, -0.02618526667356491, -0.04523351788520813, 0.0048418669030070305, -0.04591064527630806, -0.06371942907571793, 0.02763054147362709, 0.03138189762830734, -0.03650321811437607, -0.00046482199104502797, -0.04773230105638504, -0.008145461790263653, 0.04737525060772896, 0.023805832490324974, -0.028950946405529976, 0.008945494890213013, 0.017639486119151115, 0.07734373956918716, -0.07428877055644989, -0.023505376651883125, 0.007473599165678024, -0.017196105793118477, 0.0011228304356336594, 0.008510807529091835, 0.06354519724845886, -0.07935208827257156, 0.0050949654541909695, 0.001804000698029995, 0.010492471046745777, -0.01703389175236225, -0.0191908311098814, -0.031175248324871063, 0.0834774300456047, 0.017091380432248116, 0.04297817870974541, 0.012842126190662384, -0.1140361875295639, 0.030237486585974693, 0.02202007733285427, 0.028255851939320564, 0.008408725261688232, 0.007087652571499348, -0.031504932790994644, 0.030658025294542313, 0.0371694378554821, -0.02726149745285511, 0.005637238267809153, -0.07361767441034317, 0.007444860879331827, -0.01411460991948843, -0.017046919092535973, -0.014823409728705883, 0.06200616806745529, -0.008772806264460087, 0.0008776576141826808, -0.01307876966893673, 0.006836159620434046, 0.0044054388999938965, 0.030429894104599953, -0.038034845143556595, -0.05595359951257706, -0.00272775418125093, 0.0037238122895359993, -0.004004132933914661, -0.06780902296304703, 0.054235875606536865, -0.01264768373221159, 0.0175090990960598, 0.03946332260966301, -0.03530450537800789, -0.026484351605176926, -0.037169553339481354, -0.012788881547749043, 0.03325332701206207, -0.04962523654103279, 0.01998218521475792, -0.006065273191779852, -0.0013002174673601985, -0.018555711954832077, 0.004615706391632557, 0.028056330978870392, -0.013478033244609833, -0.020410306751728058, 0.023121295496821404, -0.04424887150526047, 0.01573541760444641, -0.03603449836373329, -0.022149303928017616, 0.01589277945458889, -0.0018862165743485093, 0.03781285881996155, 0.015749890357255936, 0.026513824239373207, 0.0018295998452231288, -0.03888058662414551, 0.01341917458921671, -0.05710610747337341, 0.03265458717942238, -0.049456316977739334, 0.06236005574464798, -0.019719628617167473, -0.040023792535066605, -0.03549831733107567, -0.04643997922539711, 0.05169321596622467, -0.021693727001547813, 0.0359182246029377, -0.06265389919281006, 0.03440055251121521, -0.020216593518853188, -0.07039117068052292, 0.0011623970931395888, 0.0010406211949884892, -0.020574629306793213, -0.0414370559155941, -0.025384675711393356, -0.035744067281484604, -0.013893472030758858, 0.0014103313442319632, 0.016813594847917557, -0.05744330957531929, 0.07838667184114456, 0.05960138142108917, -0.06161140650510788, -0.017096972092986107, 0.00289546768181026, -0.004996027797460556, -0.02616133540868759, 0.0819539725780487, 0.03270292654633522, -0.023181533440947533, -0.015767544507980347, -0.007509833201766014, 0.061791326850652695, -0.009495547972619534, -0.019633760675787926, 0.031163623556494713, 0.028052007779479027, -0.0225063469260931, 0.010357609018683434, 0.016201479360461235, 0.001048172591254115, -0.010422131046652794, -0.0008688702946528792, -0.024950524792075157, -0.015511338599026203, -0.015815002843737602, 0.017254024744033813, 0.032888781279325485, 0.024351468309760094, 0.03690171614289284, -0.039711762219667435, -0.02245459519326687, 0.06902454793453217, 0.022237656638026237, -0.02826247736811638, -0.003759879618883133, 0.013851123861968517, 0.03390485420823097, -0.015313521958887577, -0.033471085131168365, 0.004597401712089777, -0.0427248515188694, -0.03298024460673332, -0.01303811464458704, -0.05813097208738327, -0.04134083911776543, -0.027587929740548134, -0.05489083379507065, -0.010896352119743824, 0.07530038058757782, 0.008093195967376232, 0.029691752046346664, -0.03894582763314247, -0.002114319009706378, -0.05055176094174385, 0.07621757686138153, -0.03755250573158264, 0.03069106675684452, -0.03477447107434273, -0.05425937473773956, -0.006386118475347757, 0.01024814136326313, 0.01386985369026661, 0.009023922495543957, -0.02776559814810753, 0.02435482293367386, 0.03291786089539528, -0.02451053075492382, -0.0015792158665135503, 0.021780166774988174, -0.04471667855978012, -0.0437413789331913, 0.007090447936207056, 0.011949117295444012, 0.05739063397049904, -0.038671743124723434, -0.01745540276169777, -0.0007902272627688944, 0.055339910089969635, 0.006706721615046263, 0.0420527420938015, 0.024785924702882767, 0.026816559955477715, 0.0019493690924718976, 0.020649658516049385, 0.011877073906362057, 0.03872392699122429, 0.07775671780109406, 0.052952174097299576, -0.00451207859441638, -0.02760513871908188, 0.0288974829018116, -0.015139852650463581, 0.013541090302169323, 0.012324409559369087, -0.006935476325452328, 0.012737485580146313, 0.00868278369307518, -0.021390855312347412, 0.02862897329032421, 0.008512495085597038, 0.035432420670986176, -0.005915862508118153, 0.0150070795789361, 0.012346616014838219, -0.011189744807779789, -0.007246826309710741, 0.04297007620334625, -0.058401867747306824, 0.00870752613991499, -0.023791136220097542, -0.0073152813129127026, 0.016158439218997955, -0.01422135066241026, -0.001807155553251505, 0.008880200795829296, 0.026667941361665726, 0.008338489569723606, 0.022946206852793694, 0.0474613793194294, -0.01883760467171669, -0.01826675795018673, 0.05682247877120972, 0.03362257406115532, -0.007681942544877529, -0.031056100502610207, 0.03994784504175186, 0.022525429725646973, 0.03691603243350983, 0.012051105499267578, -0.005235495511442423, 0.028243817389011383, -0.05602114647626877, 0.012132207863032818, -0.0378025583922863, -0.01039757952094078, 0.03493993356823921, -0.019369592890143394, 0.054134007543325424, 0.010689252987504005, 0.03343882039189339, -0.07720421999692917, -0.02620774507522583, 0.019110672175884247, 0.02429458685219288, 0.0371025986969471, 0.05567728728055954, -0.03434643894433975, 0.0516437403857708, 0.008158691227436066, 0.03648974373936653, 0.019470009952783585, 0.1470780223608017, -0.008123932406306267, 0.01530526578426361, 0.046277955174446106, 0.040225330740213394, -0.05232589691877365, -0.00904085859656334, -0.042222656309604645, 0.07046914845705032, 0.018511386588215828, 0.007661188952624798, 0.008766884915530682, -0.016394777223467827, 0.06372632831335068, -0.039194606244564056, -0.009156514890491962, -0.016367390751838684, 0.004380762577056885, 0.00419070478528738, -0.000011004969564964995, 0.01593269594013691, -0.021600177511572838, -0.020338956266641617, 0.03772164136171341, 0.05409863218665123, -0.0771244615316391, 0.03490305691957474, 0.030180785804986954, 0.0046133981086313725, 0.0197238028049469, 0.011783339083194733, -0.02009105309844017, -0.04345932602882385, -0.013610459864139557, -0.038108982145786285, 0.00748237781226635, -0.0013767159543931484, 0.009492489509284496, -0.0441623255610466, 0.021497484296560287, -0.02413850463926792, 0.002195957815274596, -0.06388528645038605, 0.006425721105188131, 0.021051699295639992, 0.0424073301255703, 0.03250504657626152, -0.01074876356869936, 0.023257719352841377, 0.022074982523918152, 0.04032110422849655, -0.007183412089943886, 0.06479524821043015, 0.05015936493873596, 0.008238386362791061, -0.043065182864665985, 0.0015706004342064261, 0.03816402330994606, -0.015730461105704308, 0.027082141488790512, 0.05291467532515526, 0.0046203648671507835, 0.007138710469007492, 0.07137204706668854, -0.0430934838950634, 0.00016434353892691433, 0.020688673481345177, 0.006223355419933796, -0.029715703800320625, -0.07308873534202576, -0.04380597174167633, 0.03260394558310509, 0.01577109843492508, 0.019245319068431854, -0.010032695718109608, -0.006217986345291138, 0.014306055381894112, 0.06581279635429382, 0.07551746815443039, -0.029592301696538925, -0.0055458745919167995, 0.05717246234416962, -0.014122987166047096, 0.0039045207668095827, -0.029104573652148247, 0.04071660339832306, -0.016579126939177513, 0.02890191227197647, 0.056985579431056976, -0.006242155097424984, 0.028021356090903282, -0.01654718816280365, -0.04816616699099541, -0.037088874727487564, -0.020424412563443184, 0.011810616590082645, 0.007623997982591391, -0.016747690737247467, -0.03830825909972191, 0.0047252546064555645, 0.008762208744883537, 0.03473057225346565, 0.07732290774583817, 0.0034175305627286434, 0.047565758228302, 0.023457124829292297, 0.047205328941345215, -0.027100998908281326, 0.06599286943674088, 0.029445035383105278, 0.08046551048755646, 0.05008549988269806, 0.00794236920773983, 0.014963917434215546, 0.030122587457299232, -0.029203729704022408, -0.0015967906219884753, -0.02871040441095829, 0.04748118296265602, 0.06166691705584526, 0.008388884365558624, 0.017691122367978096, 0.03255800902843475, 0.013054822571575642, 0.05429084599018097, -0.0056672184728085995, 0.010622307658195496, 0.024154065176844597, -0.0033585422206670046, -0.011643748730421066, -0.03153757005929947, -0.030883902683854103, 0.031149331480264664, 0.06740926951169968, 0.014293933287262917, 0.022036565467715263, -0.06366226077079773, -0.031082216650247574, 0.07746834307909012, 0.01217790599912405, -0.029424119740724564, 0.06153552979230881, -0.009032338857650757, 0.02913595363497734, -0.03822813928127289, 0.0015144690405577421, 0.0069807348772883415, 0.007548488210886717, -0.019100578501820564, 0.007034836336970329, 0.022367024794220924, 0.0029452014714479446, 0.007264686748385429, -0.0034660014789551497, 0.00978886615484953, -0.10233217477798462, -0.013151233084499836, 0.043876711279153824, -0.0024676320608705282, -0.03240266442298889, -0.046557143330574036, 0.01308751106262207, 0.011469612829387188, -0.031816016882658005, -0.003963913302868605, 0.012396029196679592, -0.0031345412135124207, -0.010514507070183754, -0.014859816059470177, 0.007264144718647003, -0.02156408503651619, 0.02135186456143856, -0.0034488048404455185, 0.001352969673462212, 0.02073710225522518, -0.01873708888888359, 0.04638758674263954, -0.020200388506054878, -0.02053726091980934, -0.02264762483537197, -0.023010550066828728, -0.011927137151360512, 0.010072308592498302, -0.028345532715320587, 0.0023464944679290056, -0.021492497995495796, 0.03638046234846115, 0.04791447892785072, 0.041051603853702545, -0.020092446357011795, -0.0197666697204113, 0.012309392914175987, 0.007068968378007412, -0.02373633347451687, 0.024104665964841843, 0.01611269637942314, -0.014194869436323643, 0.01872461847960949, 0.01297646015882492, -0.007700236979871988, 0.04911203309893608, -0.004716780968010426, -0.03344716876745224, 0.007757315877825022, 0.011085417121648788, -0.024249564856290817, 0.013884165324270725, 0.01237722858786583, 0.0062183802947402, 0.01488117128610611, -0.06305880099534988, -0.01943902112543583, -0.045983560383319855, -0.028809987008571625, -0.024394502863287926, -0.03482454642653465, 0.0013786951312795281, 0.007833247072994709, -0.03863326832652092, -0.002053861739113927, -0.0344664603471756, -0.011101587675511837, -0.03131589666008949, 0.007502029184252024, -0.017906038090586662, 0.007586918771266937, 0.07158075273036957, -0.020466331392526627, 0.03212030977010727, 0.04801061749458313, -0.019047550857067108, 0.020743781700730324, 0.005966459400951862, -0.026847466826438904, 0.007480709347873926, 0.016400707885622978, 0.042073510587215424, 0.026643525809049606, -0.041763581335544586, -0.051866453140974045, -0.001046283170580864, 0.034194257110357285, 0.0001328800426563248, -0.01138711255043745, 0.05030446499586105, -0.03642762079834938, -0.04553213343024254, 0.027085687965154648, 0.053900137543678284, -0.028921421617269516, -0.024121150374412537, 0.039384856820106506, 0.062431834638118744, -0.018745603039860725, -0.03318941965699196, -0.03149478882551193, 0.04207833483815193, 0.01667647995054722, -0.02143307961523533, 0.018910329788923264, -0.010738277807831764, 0.011979456059634686, 0.07349133491516113, -0.002435440896078944, -0.0261028241366148, 0.02781558409333229, -0.006359811872243881, -0.02615777775645256, -0.021164685487747192, 0.028098704293370247, 0.015509011223912239, 0.0072978176176548, -0.03987111151218414, -0.0174216628074646, 0.019827421754598618, 0.006846644915640354, 0.04202568158507347, -0.029100364074110985, 0.027822386473417282, 0.05949298292398453, 0.014259608462452888, -0.00634249160066247, 0.012807625345885754, -0.0062890248373150826, -0.010498391464352608, -0.0018359498353675008, -0.03614383190870285, 0.02552449330687523, 0.04040297865867615, 0.001431127660907805, 0.019640617072582245, -0.02248157374560833, 0.07193845510482788, 0.0066502769477665424, -0.02689189650118351, 0.06917477399110794, 0.013710756786167622, 0.010471990332007408, -0.014663935638964176, 0.04036624729633331, 0.01726069487631321, 0.025352060794830322, 0.03952546790242195, -0.016595598310232162, -0.03633718565106392, 0.01683453842997551, 0.001548955449834466, -0.05723965913057327, -0.027446327731013298, 0.060443032532930374, -0.0013991815503686666, -0.04971015080809593, 0.01671101525425911, -0.020077085122466087, -0.012361358851194382, -0.015581736341118813, 0.003736331360414624, -0.04175443947315216, 0.059964023530483246, -0.04363309219479561, -0.02289113774895668, -0.0547366663813591, 0.04140150547027588, -0.013926023617386818, -0.04759586974978447, -0.03210047259926796, -0.04504384845495224, 0.006076402496546507, 0.06259247660636902, 0.005075374618172646, -0.04505208134651184, 0.031266048550605774, -0.011747616343200207, 0.028439803048968315, 0.002869943855330348, -0.02632017247378826, -0.02423573099076748, -0.01679489016532898, -0.056663624942302704, 0.06571158021688461, -0.036259040236473083, -0.010767094790935516, -0.045766476541757584, -0.026531988754868507, 0.03852132707834244, -0.10455209761857986, -0.04030255228281021, -0.05526532977819443, 0.02188045345246792, -0.06671442836523056 ]
Pour l'application des dispositions de l'article 1594 I ter du code général des impôts, le prix de cession au mètre carré doit être inférieur à 6 400 €.
Code général des impôts, annexe iii
328 G decies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022671150
2010-08-01 00:00:00
a7c781718dfdc5659357d9c7e54d43ed811e9f09e2576a1e7aae8dbdfe1cc54e
[ -0.03947141021490097, 0.04046185687184334, -0.059949055314064026, 0.06850733608007431, -0.025656040757894516, -0.05656743794679642, -0.051176562905311584, 0.003407284151762724, 0.018044868484139442, -0.08284389227628708, 0.01980988122522831, 0.03865182027220726, -0.020719429478049278, 0.0020058793015778065, -0.02947200834751129, 0.01641763560473919, 0.06439464539289474, 0.09590606391429901, -0.007206182461231947, 0.04358558729290962, 0.03771815821528435, 0.011335503309965134, -0.014315430074930191, 0.03989742696285248, 0.00201033940538764, 0.07594109326601028, -0.005138680338859558, -0.07365303486585617, -0.037159670144319534, -0.007457915227860212, -0.03333676978945732, 0.016773315146565437, -0.02640044316649437, -0.0007563211256638169, 0.051830023527145386, -0.09704756736755371, 0.0311784315854311, 0.0025203439872711897, 0.004333467222750187, -0.02430027164518833, -0.02437519282102585, 0.030663851648569107, 0.032428860664367676, 0.10595358908176422, 0.039694175124168396, 0.054608751088380814, 0.06221164017915726, 0.02976750209927559, 0.01662992313504219, 0.08300742506980896, 0.001445869216695428, 0.018894720822572708, 0.07629727572202682, 0.02965226024389267, -0.00818395335227251, 0.10037346184253693, -0.009127875789999962, -0.025379246100783348, 0.13046999275684357, -0.0017158535774797201, -0.007275009993463755, -0.0029594574589282274, -0.055022452026605606, 0.011020864360034466, 0.03538384661078453, -0.022017493844032288, 0.03125479072332382, -0.051342085003852844, 0.14068809151649475, 0.023139270022511482, 0.011017183773219585, 0.0025366665795445442, -0.036035992205142975, 0.04033336043357849, 0.03604782745242119, 0.0680256262421608, 0.00841065589338541, -0.006379976402968168, 0.010984678752720356, 0.04340514540672302, -0.02922574058175087, -0.04148039594292641, 0.004002975765615702, 0.03861283138394356, -0.009207461960613728, 0.022018946707248688, -0.025544987991452217, -0.04490702226758003, -0.012577089481055737, 0.016999153420329094, 0.015384615398943424, 0.022455716505646706, -0.05155224725604057, 0.01211449597030878, 0.0015325515996664762, 0.017966240644454956, -0.0053654322400689125, -0.015595312230288982, 0.09659240394830704, -0.0029434359166771173, -0.037134215235710144, 0.044613711535930634, 0.07175382971763611, -0.04362984001636505, -0.002782247494906187, 0.025276759639382362, 0.039225801825523376, -0.05719722434878349, -0.06613825261592865, 0.02709924802184105, -0.03681463375687599, 0.009206943213939667, -0.011434453539550304, -0.012186161242425442, -0.006271272897720337, 0.03360140323638916, 0.04921029880642891, -0.06589911133050919, -0.07392695546150208, 0.007369252387434244, -0.015117869712412357, 0.011019255965948105, -0.005407871678471565, 0.03426937013864517, -0.04918961971998215, 0.03078256919980049, 0.0018581176409497857, -0.04908285662531853, 0.006360494997352362, 0.011350245214998722, 0.0648215115070343, 0.019462991505861282, 0.04620415344834328, -0.06766444444656372, -0.016456207260489464, -0.021373018622398376, -0.04800201579928398, 0.0060040014795959, -0.021626386791467667, 0.010506062768399715, -0.08497028797864914, -0.022179437801241875, -0.02976463921368122, 0.018635282292962074, -0.03154300898313522, 0.011665267869830132, -0.02918192557990551, -0.08693986386060715, -0.005105721298605204, -0.028942838311195374, -0.025973444804549217, 0.009018884040415287, 0.009459109045565128, 0.0014851290034130216, 0.007944367825984955, -0.015315255150198936, -0.00832795724272728, 0.08723068982362747, -0.058370139449834824, -0.05928714945912361, 0.0186235923320055, 0.05351557955145836, 0.04071478173136711, -0.03488784655928612, -0.012091278098523617, -0.032400451600551605, 0.09704053401947021, 0.014131967909634113, -0.001138360588811338, 0.04243061691522598, -0.04216071963310242, 0.04932849481701851, 0.012698921374976635, 0.005491659045219421, -0.009196914732456207, -0.0033961653243750334, -0.04199474677443504, 0.029623428359627724, -0.02675499953329563, 0.0760965496301651, -0.04639466106891632, -0.05607347935438156, -0.016115745529532433, -0.07529772818088531, 0.013387837447226048, 0.04477369785308838, -0.020952584221959114, -0.019567042589187622, 0.00780139397829771, 0.027231862768530846, -0.02204284258186817, 0.015359730459749699, -0.0538443922996521, 0.02282700128853321, -0.010739368386566639, -0.12087440490722656, -0.013977784663438797, 0.04658936336636543, -0.009861246682703495, -0.015603499487042427, 0.006479908246546984, 0.017362330108880997, -0.00040560669731348753, 0.02667102962732315, 0.035594433546066284, -0.03194666653871536, -0.007571741938591003, 0.024050964042544365, -0.01551981084048748, -0.05428266152739525, 0.02201882377266884, 0.03256550058722496, -0.0015965155325829983, -0.0015317345969378948, -0.021922968327999115, -0.02205440029501915, -0.012843174859881401, -0.041782256215810776, -0.021706778556108475, 0.0173528790473938, -0.019531140103936195, 0.00031021356699056923, -0.04468022659420967, -0.026236075907945633, 0.03975900262594223, 0.04666268825531006, -0.036120589822530746, 0.010288726538419724, -0.04868466407060623, -0.056784577667713165, 0.021782683208584785, 0.036924947053194046, -0.036899421364068985, 0.015587092377245426, -0.043762777000665665, -0.03565595671534538, -0.0056689721532166, 0.019477713853120804, 0.028522448614239693, 0.019565721973776817, 0.015918081626296043, 0.0005242334445938468, 0.01776137202978134, 0.006658234167844057, 0.026826271787285805, -0.035899870097637177, -0.029000017791986465, -0.04074779897928238, 0.039949722588062286, 0.05717433989048004, -0.06810373812913895, 0.0007032935973256826, -0.04651184380054474, -0.005103233736008406, -0.02041999250650406, -0.026064464822411537, 0.055260106921195984, 0.04047758877277374, 0.06381801515817642, 0.01004396565258503, -0.024184253066778183, -0.0041421400383114815, 0.011879028752446175, 0.017108043655753136, -0.020719073712825775, -0.0827072262763977, 0.07813093066215515, 0.02794758975505829, -0.05739937350153923, 0.0008778956835158169, -0.012649498879909515, 0.08282094448804855, -0.009031533263623714, 0.04390036687254906, -0.03163335472345352, -0.04196242615580559, -0.05215489864349365, -0.09135215729475021, 0.03505142778158188, 0.0404132641851902, -0.004744295496493578, -0.05345424264669418, -0.017044177278876305, -0.056425612419843674, -0.060298942029476166, -0.01446874625980854, 0.010263391770422459, 0.007457775063812733, 0.008203316479921341, -0.013739703223109245, 0.027762597426772118, 0.014868369325995445, -0.03719829395413399, 0.02660776674747467, 0.02505539357662201, 0.014971036463975906, -0.03296150639653206, 0.04924413934350014, -0.0020217474084347486, -0.020450526848435402, -0.01792660541832447, -0.03040686622262001, 0.01017781812697649, -0.020728211849927902, -0.014894530177116394, 0.018204303458333015, -0.058162517845630646, -0.01074210274964571, -0.021246179938316345, 0.011679442599415779, 0.03107641637325287, -0.02948986366391182, 0.010079354047775269, -0.012477314099669456, -0.022618435323238373, 0.017391476780176163, 0.03637723997235298, 0.07591188699007034, -0.025649162009358406, 0.0041499026119709015, -0.049209319055080414, 0.045198239386081696, -0.014331305399537086, 0.02360488846898079, -0.03844602033495903, -0.008928175084292889, -0.027178846299648285, 0.04488273710012436, -0.06066484749317169, -0.0367232970893383, -0.020359307527542114, 0.014624102972447872, 0.026522807776927948, -0.09740371257066727, 0.012476593255996704, -0.03937651216983795, 0.07570521533489227, 0.03004143387079239, 0.027635784819722176, 0.03166835755109787, 0.06022491306066513, -0.012343370355665684, -0.04853459820151329, 0.008020665496587753, -0.01062556728720665, 0.002016195096075535, -0.0046235318295657635, 0.0009516429272480309, -0.00030144539778120816, -0.04812963679432869, -0.03163880482316017, -0.04065573960542679, 0.034401874989271164, 0.05967247486114502, 0.04705703258514404, -0.031184105202555656, -0.03823927044868469, -0.009552481584250927, 0.0008123458828777075, 0.08683976531028748, -0.036269813776016235, -0.007905124686658382, 0.059652525931596756, 0.06547530740499496, 0.014215284958481789, 0.008466923609375954, -0.045315004885196686, 0.04446868598461151, -0.02151661552488804, 0.023228222504258156, 0.00657431548461318, 0.003962412476539612, 0.06487516313791275, 0.04374734312295914, 0.02597079798579216, 0.021517211571335793, 0.010049429722130299, -0.01746143028140068, 0.020233672112226486, 0.0024275307077914476, 0.002354691969230771, -0.013662781566381454, 0.04677502065896988, -0.04069351777434349, 0.031279269605875015, -0.030144067481160164, -0.04020633548498154, 0.042742498219013214, -0.04184497892856598, -0.030758243054151535, -0.011346200481057167, -0.027339503169059753, -0.04890146479010582, 0.0011372147127985954, -0.019176149740815163, -0.006052933167666197, 0.0637446939945221, 0.0024740237277001143, 0.009913390502333641, -0.03364398330450058, 0.020840223878622055, 0.04813322797417641, 0.028078151866793633, 0.017986049875617027, 0.0030637928284704685, 0.004766566678881645, 0.01127399317920208, -0.08570726960897446, 0.03171144053339958, 0.0028186796698719263, 0.06683670729398727, 0.022908547893166542, 0.007066570222377777, -0.04079218581318855, -0.03817365691065788, 0.04158780723810196, 0.017733944579958916, 0.02403443306684494, 0.15488536655902863, -0.01835683174431324, 0.03247300907969475, 0.025304263457655907, 0.015795407816767693, -0.021377814933657646, -0.018766527995467186, -0.009097718633711338, 0.04485191032290459, 0.021312231197953224, 0.011733031831681728, -0.039692267775535583, -0.02733790874481201, 0.04517814517021179, -0.038359515368938446, -0.05002806335687637, -0.03216637670993805, 0.00935540534555912, -0.015110716223716736, -0.017479034140706062, 0.026145683601498604, 0.006716887466609478, -0.004893696401268244, -0.019302915781736374, 0.02442268840968609, -0.045572489500045776, -0.013783188536763191, -0.03424511104822159, -0.04127806797623634, 0.019513722509145737, 0.022672230377793312, 0.034620437771081924, -0.06254716217517853, -0.028141463175415993, -0.012668333947658539, -0.04190516844391823, 0.017655586823821068, 0.016332069411873817, -0.03429710492491722, -0.0031699242535978556, 0.017158182337880135, 0.03687545284628868, -0.0010510419961065054, -0.023084744811058044, 0.03305548429489136, -0.01879984326660633, -0.0009576193406246603, 0.022560706362128258, 0.002345349872484803, -0.0115974061191082, 0.020781364291906357, 0.005096764303743839, -0.018556658178567886, 0.029720650985836983, 0.036556556820869446, -0.015441854484379292, 0.007127795834094286, 0.06344795227050781, -0.030125092715024948, 0.006634781137108803, 0.025331925600767136, -0.005106368102133274, -0.0054974667727947235, 0.0016562698874622583, -0.006089627277106047, 0.06436756998300552, -0.0016758762067183852, 0.004062531981617212, -0.03335295245051384, -0.029863737523555756, 0.02905169501900673, 0.023661155253648758, 0.03929724544286728, -0.015908678993582726, -0.023604197427630424, 0.053178153932094574, 0.044314175844192505, 0.07262460887432098, -0.0031484647188335657, -0.04203467816114426, -0.02221371978521347, -0.009314010851085186, -0.023047905415296555, -0.045923881232738495, -0.037835124880075455, 0.08568506687879562, -0.002060685772448778, 0.006783573422580957, -0.009223231114447117, -0.0013346723280847073, -0.02232278324663639, -0.007809581235051155, -0.017953472211956978, 0.004881531931459904, -0.04152245819568634, -0.031229007989168167, -0.01231997087597847, -0.030698981136083603, -0.0386098250746727, 0.05023457109928131, -0.04753109812736511, 0.003807197557762265, 0.01885300502181053, 0.017211657017469406, 0.019392188638448715, 0.014985185116529465, 0.02730444073677063, -0.051881834864616394, 0.04468480125069618, 0.025873932987451553, 0.06258753687143326, 0.0007861502235755324, 0.020554792135953903, 0.04603453353047371, 0.005501679144799709, 0.03974342346191406, 0.03395288437604904, 0.014183925464749336, -0.0037750606425106525, 0.05309266597032547, 0.020089365541934967, 0.026074863970279694, 0.019119873642921448, -0.01157069019973278, 0.021549299359321594, 0.004410486668348312, -0.026977237313985825, 0.031867507845163345, -0.022490104660391808, -0.038286905735731125, -0.04872638359665871, 0.0005376357003115118, 0.008625521324574947, 0.05385103076696396, 0.04861324653029442, 0.02283065766096115, 0.014850737527012825, 0.0016765166074037552, 0.023474276065826416, -0.011583584360778332, -0.03543566167354584, 0.00415757717564702, 0.009892196394503117, 0.03076254017651081, 0.020951151847839355, 0.03752116113901138, 0.07516033947467804, -0.0339583121240139, -0.024626191705465317, 0.024899613112211227, -0.05747080221772194, 0.0009091839310713112, -0.007863694801926613, 0.07506441324949265, -0.01442894246429205, -0.06270583719015121, -0.02185404673218727, -0.021782459691166878, -0.009091642685234547, -0.01564631424844265, -0.031680818647146225, 0.0013004555366933346, -0.061100564897060394, -0.014049006626009941, -0.02055896446108818, 0.02123652957379818, -0.0029324935749173164, 0.034508541226387024, -0.04611773416399956, 0.04503113776445389, 0.02445979416370392, -0.029594914987683296, 0.003030168591067195, 0.0020311539992690086, -0.00808187946677208, -0.0318392738699913, 0.020996196195483208, 0.004663370084017515, -0.03184061869978905, -0.0455838218331337, 0.055303528904914856, -0.009873080998659134, 0.011220644228160381, -0.027162648737430573, 0.05148008093237877, -0.022467728704214096, 0.006809780839830637, -0.0020300457254052162, 0.042508672922849655, -0.03807792067527771, -0.039077237248420715, 0.03506651148200035, -0.046521250158548355, -0.029427366331219673, 0.0234615970402956, -0.008884725160896778, -0.010183170437812805, 0.015101282857358456, 0.010290070436894894, 0.0037680885288864374, -0.00733340997248888, 0.06810864061117172, -0.023653119802474976, -0.009338009171187878, 0.04745341092348099, -0.0036829523742198944, 0.005081884562969208, 0.013879641890525818, 0.028695160523056984, 0.022564401850104332, 0.004874430596828461, -0.025235408917069435, 0.05495414510369301, -0.04966682940721512, -0.0033040670678019524, -0.004558999091386795, -0.031045181676745415, -0.011874894611537457, -0.034432120621204376, -0.03357548639178276, -0.038154035806655884, -0.07799394428730011, 0.002698508556932211, 0.00278386939316988, 0.02602573111653328, 0.018705449998378754, 0.06178651750087738, -0.007290031760931015, -0.019038356840610504, -0.010552473366260529, 0.00017592337098903954, 0.0022114398889243603, 0.0149927893653512, 0.0054446738213300705, -0.01787448301911354, 0.022435521706938744, -0.005715015344321728, -0.01885492168366909, -0.006410588044673204, -0.01395017746835947, 0.026426589116454124, 0.02864854224026203, 0.0032572036143392324, 0.0369805283844471, 0.0048368279822170734, -0.039722103625535965, -0.045357219874858856, -0.051824238151311874, 0.007237862795591354, 0.04895319417119026, 0.008206524886190891, 0.007544021122157574, 0.013691668398678303, 0.015079750679433346, 0.03246782347559929, -0.058545954525470734, -0.004986513406038284, -0.006458871066570282, -0.009606726467609406, 0.013123095035552979, -0.020428817719221115, -0.041548341512680054, -0.025445163249969482, -0.026574159041047096, -0.014954894781112671, 0.016631104052066803, -0.05664004385471344, -0.03999930992722511, 0.027041731402277946, 0.031444184482097626, -0.013991430401802063, 0.017069069668650627, -0.014489867724478245, 0.008822781033813953, -0.023577731102705002, 0.06305410712957382, 0.022048501297831535, 0.006200360134243965, 0.028490379452705383, -0.004306452814489603, -0.015119791962206364, 0.013790300115942955, 0.03180605545639992, 0.028759628534317017, 0.007189215160906315, 0.028961362317204475, -0.002744006458669901, 0.0334111750125885, 0.018617840483784676, -0.03913415968418121, 0.036256130784749985, -0.016368025913834572, -0.011906352825462818, 0.07340079545974731, -0.06154943257570267, -0.0002501179405953735, -0.023027712479233742, 0.04470054432749748, 0.015413902699947357, 0.02576547861099243, -0.04734043404459953, 0.03930982947349548, 0.024216992780566216, 0.015554225072264671, -0.006452839821577072, 0.005973865278065205, -0.04542098566889763, -0.026023730635643005, 0.06789667904376984, 0.060936447232961655, 0.0527782179415226, 0.00861639529466629, 0.02064131386578083, 0.085169717669487, -0.008764971047639847, -0.01792127639055252, 0.021114641800522804, 0.016108380630612373, 0.04045369476079941, -0.027007197961211205, -0.023952359333634377, -0.010449128225445747, 0.009437177330255508, -0.034998781979084015, 0.017552364617586136, 0.0474412776529789, -0.0003520826867315918, 0.07171589881181717, -0.021716780960559845, 0.04208125174045563, -0.0036206210497766733, 0.020649755373597145, -0.07253140211105347, 0.0051035890355706215, 0.019370563328266144, -0.020566049963235855, -0.006088679190725088, -0.008519998751580715, -0.057938456535339355, 0.005691466853022575, -0.009085058234632015, 0.012564764358103275, -0.011905879713594913, -0.006700619589537382, 0.06594552099704742, -0.011554274708032608, -0.036588769406080246, 0.01595483161509037, -0.02389458753168583, -0.07413166761398315 ]
Pour l'application des articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA et 1599 quater B du code général des impôts, les entreprises déposent, au moyen d'un support papier, auprès du service des impôts dont relève l'installation imposée une déclaration conforme à un modèle établi par l'administration.
Code général des impôts, annexe iii
328 K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025886952
2012-05-07 00:00:00
87ceeeda9c6905d010a2c6c169f5580c3537843e7f509e20d405001ea41dbaed
[ -0.04444682598114014, 0.01788078434765339, 0.0065026371739804745, 0.04105226695537567, -0.012220860458910465, -0.02591676451265812, -0.06276077032089233, -0.014701316133141518, 0.08135338872671127, -0.05682145804166794, -0.05830027163028717, 0.013370591215789318, 0.01496181171387434, 0.010610020719468594, -0.042914919555187225, 0.048644013702869415, 0.10462851822376251, 0.030141795054078102, 0.010814659297466278, -0.022605696693062782, 0.015579208731651306, 0.024874676018953323, 0.008568835444748402, 0.05681845545768738, -0.011610490269958973, 0.06298251450061798, 0.007012229412794113, -0.08077126741409302, -0.05920771509408951, 0.0020899632945656776, -0.06370995938777924, -0.050904929637908936, 0.033865466713905334, 0.03070382960140705, 0.06043824553489685, -0.05283737927675247, 0.04267188534140587, 0.06038747727870941, -0.028547603636980057, -0.025446737185120583, 0.040151599794626236, -0.02992934361100197, 0.005657111760228872, 0.049591172486543655, -0.031787727028131485, 0.0399845726788044, -0.005066046491265297, 0.10818097740411758, -0.05622163414955139, 0.03483482450246811, -0.010913064703345299, 0.001856681308709085, -0.016224397346377373, 0.01867637038230896, 0.06195266917347908, 0.06584375351667404, -0.03090832009911537, -0.02775607630610466, -0.004912791773676872, -0.030640030279755592, -0.021347887814044952, -0.0019414210692048073, -0.028643662109971046, 0.02008691057562828, -0.0356065109372139, -0.015343385748565197, -0.002207805635407567, -0.002470043720677495, 0.10680613666772842, -0.005997171625494957, -0.03788018599152565, 0.03809687867760658, 0.028077945113182068, -0.02945001982152462, 0.06066718325018883, 0.07370498776435852, 0.0019170638406649232, 0.06437379121780396, -0.002479258691892028, 0.03668147325515747, -0.0042974031530320644, -0.018883977085351944, 0.10403338074684143, -0.0315447673201561, -0.01460467092692852, -0.042375899851322174, 0.04610583558678627, -0.03834882006049156, -0.039663612842559814, -0.0019561368972063065, -0.05869322270154953, 0.06605558097362518, -0.013344473205506802, 0.04427191987633705, -0.02474493533372879, 0.06175415962934494, -0.041315145790576935, -0.0016542726662009954, 0.054400715976953506, -0.0005814977339468896, 0.03880162164568901, -0.02825714461505413, 0.048030562698841095, -0.010282655246555805, 0.0004886903916485608, 0.007835138589143753, 0.02161896415054798, -0.06584007292985916, -0.019663622602820396, -0.005080636590719223, -0.06039928272366524, -0.01791805401444435, -0.03491659089922905, -0.018885059282183647, -0.014129224233329296, 0.1040106862783432, -0.0035983826965093613, -0.032992634922266006, -0.014109070412814617, 0.05366812273859978, -0.017450110986828804, -0.020046833902597427, -0.017290174961090088, 0.018508262932300568, -0.10731590539216995, 0.023276185616850853, 0.011538131162524223, -0.049859195947647095, -0.0016372784739360213, -0.03191513195633888, 0.06018182262778282, -0.006717604119330645, 0.04748762771487236, -0.0548069104552269, -0.001357552595436573, -0.0028674504719674587, 0.00476166931912303, 0.06408087909221649, 0.018140792846679688, -0.037275973707437515, -0.09463251382112503, 0.013042106293141842, -0.017888717353343964, 0.03961047902703285, -0.015803219750523567, 0.04571380093693733, -0.03167254105210304, -0.04550941288471222, 0.013119813986122608, 0.010956106707453728, -0.05434420704841614, 0.02134537696838379, -0.013614079914987087, -0.028040645644068718, 0.03189198672771454, -0.09366875141859055, 0.010749214328825474, 0.04414070025086403, -0.009098747745156288, -0.04738148674368858, -0.06801433116197586, 0.03486224263906479, 0.05720187723636627, 0.04232296720147133, -0.0968828871846199, -0.0465468131005764, 0.005448570009320974, 0.015532445162534714, 0.07692735642194748, 0.04369962215423584, -0.05576000362634659, 0.03645708039402962, 0.016521790996193886, 0.00016988639254122972, -0.005879162345081568, 0.0064102173782885075, -0.020026279613375664, -0.0026738469023257494, -0.03738134726881981, 0.08333747833967209, 0.039810992777347565, -0.067917101085186, 0.007387857418507338, -0.028648054227232933, 0.007770856376737356, -0.0728701502084732, -0.049235884100198746, -0.02366119623184204, 0.02060529589653015, -0.0010245743906125426, -0.02621622011065483, -0.00294723198749125, -0.06385870277881622, 0.0014489543391391635, -0.00470714969560504, -0.025574341416358948, -0.03678499534726143, 0.05443036928772926, -0.012542076408863068, -0.05366175249218941, -0.03765550255775452, 0.01055475976318121, -0.01297688391059637, 0.001978902844712138, 0.0026481766253709793, -0.1077846959233284, -0.014663754031062126, -0.010099081322550774, 0.01032408606261015, 0.03292319178581238, 0.03314819186925888, 0.0381002202630043, -0.0005150316865183413, 0.0075193545781075954, -0.024535976350307465, -0.019624702632427216, -0.04662255942821503, -0.030627742409706116, 0.022583303973078728, 0.004289467819035053, -0.0008773726876825094, -0.03486030176281929, -0.07713257521390915, -0.04212511330842972, 0.035712260752916336, 0.022577686235308647, -0.002360877115279436, 0.020096637308597565, 0.041974857449531555, -0.011166354641318321, 0.02336353436112404, -0.03667839989066124, -0.029199616983532906, 0.014070599339902401, 0.01461710873991251, -0.056456923484802246, -0.012674469500780106, 0.05393800511956215, -0.030403224751353264, 0.020338647067546844, -0.00440143933519721, -0.012906251475214958, 0.03575187176465988, 0.0013628071174025536, 0.008447818458080292, -0.005189170129597187, -0.03884708881378174, -0.003523776773363352, -0.010683433152735233, -0.008387424051761627, -0.0011391135631129146, 0.016047900542616844, -0.05996519327163696, -0.028378941118717194, 0.005014181602746248, 0.02066316455602646, -0.004180875141173601, 0.008882198482751846, -0.014028123579919338, -0.0339987576007843, -0.04788187891244888, -0.029896846041083336, 0.016651535406708717, 0.017390558496117592, 0.011171296238899231, -0.0745849460363388, 0.03142203390598297, 0.07257723808288574, 0.02420441061258316, 0.00798334926366806, -0.01926332339644432, 0.05415315181016922, 0.05026513338088989, 0.037922002375125885, -0.05368461087346077, -0.019785020500421524, -0.010157988406717777, -0.004640934988856316, 0.0003417271072976291, 0.009433208964765072, -0.00390213867649436, 0.03255438432097435, 0.014712916687130928, -0.0266653411090374, -0.045503146946430206, 0.012092872522771358, 0.013594363816082478, -0.022167935967445374, 0.011908657848834991, 0.04841122031211853, -0.007867659442126751, 0.026179295033216476, -0.01958525739610195, -0.045281559228897095, 0.07630079984664917, 0.03980003669857979, -0.046357713639736176, -0.011746012605726719, 0.016758697107434273, -0.022315775975584984, 0.03558287024497986, 0.027853425592184067, 0.01813475601375103, -0.018755784258246422, 0.015121446922421455, -0.007909687235951424, -0.034987643361091614, -0.0022833652328699827, 0.011558730155229568, 0.006766780745238066, -0.05911305174231529, -0.014351701363921165, 0.011636076495051384, -0.01161547563970089, 0.05755488947033882, -0.025572260841727257, 0.009140357375144958, 0.05843698978424072, 0.026210859417915344, -0.03554421663284302, -0.07948964089155197, 0.07477420568466187, -0.009009221568703651, 0.006887573748826981, 0.03754715994000435, -0.026058707386255264, 0.014761354774236679, 0.017571644857525826, -0.029370464384555817, -0.04529369994997978, -0.022242236882448196, 0.03664036840200424, 0.032168272882699966, -0.0455097034573555, 0.03138205409049988, 0.036374807357788086, 0.019437924027442932, 0.023572063073515892, 0.013049178756773472, 0.03936874121427536, 0.044584788382053375, -0.02724359929561615, -0.049819253385066986, -0.0011339738266542554, 0.09195137768983841, 0.03321478143334389, 0.0695582702755928, 0.0076802135445177555, 0.006967962719500065, -0.003892014268785715, 0.052152156829833984, 0.015297867357730865, 0.017435923218727112, 0.031198471784591675, -0.007298262789845467, 0.01038485299795866, 0.022687187418341637, 0.0421658493578434, -0.037905655801296234, 0.03850085660815239, -0.006613858975470066, -0.023230094462633133, 0.017598578706383705, 0.0626334547996521, 0.02853061631321907, 0.009413763880729675, 0.04004909098148346, 0.010672278702259064, 0.0009412075160071254, 0.003320024348795414, -0.02324805222451687, 0.04965564236044884, -0.03197040408849716, 0.040504369884729385, -0.012303732335567474, -0.005089512560516596, 0.023893466219305992, 0.013311674818396568, -0.0109868748113513, 0.022803008556365967, 0.0075433338060975075, 0.0068520717322826385, 0.07062426954507828, 0.003448807168751955, 0.009533318690955639, 0.029249822720885277, -0.025492796674370766, 0.00510741863399744, -0.0254202987998724, -0.0007610603934153914, 0.010773197747766972, 0.00023769955441821367, 0.05094776675105095, -0.011367577128112316, 0.00836922973394394, 0.022426659241318703, -0.029659749940037727, 0.0012985343346372247, 0.011291299015283585, 0.010572307743132114, -0.015279537066817284, 0.009545357897877693, 0.06913790106773376, -0.0019688063766807318, 0.01466565765440464, 0.020672667771577835, 0.031051291152834892, -0.03620346263051033, 0.01636010780930519, 0.005526060704141855, 0.01718221791088581, -0.010047601535916328, 0.0008993829251267016, -0.061436980962753296, 0.024877028539776802, 0.0424191839993, 0.033841680735349655, 0.03398526832461357, 0.14223062992095947, -0.03244170919060707, -0.003083424177020788, 0.026415610685944557, 0.01988883875310421, -0.030327850952744484, -0.033282600343227386, -0.05076131597161293, 0.03079337067902088, 0.019326183944940567, 0.04573137313127518, 0.045649703592061996, -0.015514267608523369, 0.04235729202628136, -0.06910008937120438, -0.03975965082645416, -0.00186767871491611, -0.005883499048650265, -0.042444147169589996, -0.019122160971164703, 0.018475014716386795, 0.0060060699470341206, -0.029409928247332573, 0.03955600783228874, 0.03643929213285446, -0.09579922258853912, -0.00045228979433886707, -0.0183760654181242, -0.04450003057718277, 0.048734426498413086, 0.048274531960487366, -0.05442314222455025, -0.04210880398750305, 0.03964584320783615, 0.015353533439338207, -0.03731749951839447, 0.010176762007176876, -0.022702913731336594, -0.024139119312167168, -0.02079199068248272, -0.03394414857029915, -0.02094869874417782, -0.033442091196775436, -0.003439601743593812, 0.038487739861011505, -0.07089248299598694, -0.02001001499593258, 0.0014004645636305213, 0.04733990877866745, 0.029656145721673965, 0.024684196338057518, 0.02273329347372055, 0.032363411039114, 0.040503136813640594, 0.0182968657463789, -0.008090216666460037, -0.032317060977220535, 0.050787851214408875, -0.027402527630329132, -0.019979581236839294, 0.052989568561315536, 0.02375982515513897, 0.015742743387818336, 0.029783647507429123, -0.046306461095809937, -0.019857283681631088, 0.002190937753766775, 0.019131237640976906, -0.016386307775974274, -0.005495406687259674, -0.025844840332865715, 0.04119493067264557, 0.015368307009339333, 0.026849200949072838, 0.015584258362650871, -0.054364725947380066, 0.036516569554805756, 0.06696680188179016, 0.04455909878015518, 0.017124438658356667, 0.012396777980029583, 0.0050733210518956184, -0.007010194007307291, -0.04490578919649124, -0.022815702483057976, 0.05749814957380295, -0.06000243127346039, -0.0027329041622579098, 0.054862380027770996, -0.019878365099430084, -0.027721773833036423, -0.029036207124590874, -0.03561169654130936, 0.020919663831591606, 0.01974821835756302, -0.01034074742347002, -0.011966623365879059, -0.00353105366230011, -0.04055427759885788, 0.024642830714583397, -0.06674239784479141, 0.006020472384989262, 0.033717215061187744, 0.025910822674632072, 0.034065477550029755, 0.019923927262425423, 0.0243087075650692, -0.03171035274863243, 0.04318351671099663, 0.025215376168489456, 0.025354111567139626, -0.04253431782126427, 0.08999480307102203, -0.05504268780350685, 0.02079903706908226, 0.003396368585526943, 0.0070352815091609955, 0.022869693115353584, 0.008279960602521896, 0.09504850208759308, 0.011700795963406563, 0.004031208343803883, -0.06133829057216644, 0.023823073133826256, 0.05905903875827789, -0.011600138619542122, 0.044565968215465546, 0.06544336676597595, 0.01856350153684616, -0.016689175739884377, -0.03188752382993698, -0.04534388706088066, 0.028321901336312294, 0.045522820204496384, 0.039283961057662964, 0.038132812827825546, -0.01132725365459919, -0.07329435646533966, 0.07255198806524277, 0.009652367793023586, -0.03265738859772682, 0.07540081441402435, 0.0012596052838489413, 0.01806938648223877, -0.01548369787633419, -0.01744212582707405, 0.00250275619328022, -0.018379075452685356, 0.025456255301833153, -0.03524119779467583, 0.0037366733886301517, 0.02240021713078022, 0.038682982325553894, 0.024448977783322334, -0.06976833939552307, -0.0482470840215683, 0.032480835914611816, 0.04242599010467529, 0.01096511259675026, -0.009502480737864971, -0.025330020114779472, -0.04247507452964783, 0.011480159126222134, 0.015243076719343662, -0.027881359681487083, 0.00959425326436758, -0.011524325236678123, 0.005827031098306179, 0.013222796842455864, 0.02444569393992424, -0.028631405904889107, 0.025031475350260735, -0.05665212869644165, 0.016578061506152153, 0.04650837182998657, -0.03102472983300686, 0.07345321029424667, 0.00895474012941122, 0.00904275756329298, -0.0426325723528862, -0.011662529781460762, -0.024352174252271652, 0.008418922312557697, -0.020597314462065697, 0.03156620264053345, -0.013492798432707787, 0.00806561391800642, 0.034844644367694855, 0.0013672224013134837, -0.02466495707631111, -0.03402099758386612, 0.025780489668250084, -0.003507452318444848, -0.04368613660335541, 0.02247803285717964, 0.005610692780464888, -0.038127996027469635, -0.0016497524920850992, 0.011496136896312237, -0.0008297013700939715, -0.020949970930814743, -0.003746467875316739, -0.048016052693128586, -0.004996691830456257, 0.04732116684317589, -0.033165957778692245, -0.013334553688764572, 0.010284318588674068, 0.016516277566552162, 0.020642677322030067, -0.027172178030014038, -0.014507027342915535, 0.006961300503462553, 0.029871128499507904, -0.05014103651046753, -0.023386798799037933, 0.0068368203938007355, 0.046157531440258026, 0.0046279896050691605, -0.015252278186380863, -0.050898630172014236, -0.022964632138609886, -0.009865662083029747, 0.05334998667240143, -0.025903798639774323, -0.03896021842956543, 0.06663218885660172, -0.017717188224196434, -0.004301819950342178, -0.027858957648277283, -0.0013463054783642292, 0.04314200580120087, 0.00950924213975668, -0.040112707763910294, -0.003130726981908083, -0.019487204030156136, 0.03799830749630928, -0.0013587323483079672, -0.027424462139606476, -0.01673365756869316, 0.03449464961886406, 0.07290598750114441, -0.016913477331399918, 0.010466155596077442, 0.06561058014631271, -0.009112431667745113, -0.04835139587521553, 0.03997914493083954, 0.023790867999196053, -0.01511538214981556, -0.016294877976179123, -0.0014103419380262494, 0.08887261152267456, -0.022403089329600334, 0.012550736777484417, -0.040643416345119476, 0.02059943415224552, -0.003238827921450138, 0.01644916832447052, -0.033103879541158676, -0.03908836469054222, -0.009103721007704735, 0.04138871654868126, -0.017992891371250153, -0.045001864433288574, 0.04029301553964615, -0.026906585320830345, -0.05058988928794861, -0.021670330315828323, -0.013326548971235752, 0.006386414170265198, -0.022396180778741837, -0.04157266020774841, 0.013596598990261555, -0.012655001133680344, 0.013152802363038063, 0.026696540415287018, -0.00849046278744936, -0.03023715317249298, 0.0062063890509307384, 0.0059640733525156975, -0.00024110758386086673, 0.03606833890080452, -0.051027338951826096, -0.00012782278645318002, 0.044944267719984055, 0.02744608372449875, 0.01478545181453228, 0.019150448963046074, -0.0023905267007648945, 0.030007099732756615, -0.012893141247332096, 0.054817937314510345, 0.0023476232308894396, -0.062121376395225525, 0.021189218387007713, -0.010939058847725391, 0.011509304866194725, -0.05845831707119942, 0.06926880776882172, 0.047523755580186844, 0.044398482888936996, -0.04556369036436081, -0.05224363133311272, -0.009301249869167805, 0.01566636748611927, -0.004397999029606581, 0.0037329953629523516, 0.006634983234107494, 0.04340517148375511, 0.022460520267486572, -0.01679183728992939, -0.023936208337545395, -0.012635570950806141, 0.006120071746408939, -0.025707010179758072, 0.015646284446120262, -0.014295884408056736, 0.00634941179305315, -0.04350706562399864, -0.041079889982938766, -0.01353940088301897, 0.018472962081432343, -0.008047280833125114, -0.016025427728891373, 0.0043905857019126415, -0.0656299814581871, 0.03674183040857315, 0.007611929439008236, 0.0060340710915625095, -0.027318475767970085, 0.022696493193507195, -0.08001740276813507, 0.03222237154841423, 0.019151559099555016, -0.07110780477523804, -0.0001089006254915148, 0.010660498403012753, -0.009047240018844604, -0.07150080054998398, 0.03451474383473396, -0.02172776311635971, -0.009376036003232002, 0.04122661426663399, 0.03203611448407173, -0.024781767278909683, -0.022991526871919632, -0.021236006170511246, -0.08451062440872192, 0.012635205872356892 ]
Pour l'application de l'article 1599 quater A du code général des impôts, les entreprises transmettent une déclaration au service des impôts dont relève leur établissement principal, au moyen d'un support papier ou dématérialisé dont les caractéristiques sont fixées par l'administration. En l'absence d'établissement sur le territoire national, ces entreprises demandent leur immatriculation auprès du service des impôts des entreprises de la direction des impôts des non-résidents et transmettent une déclaration au service des impôts dont relève l'établissement principal de la société SNCF Réseau.
Code général des impôts, annexe iii
328 M
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042160862
2020-07-25 00:00:00
31cc6b8c6c1aed909a3459d81fe4b1fb85996242fbc3283fb42ff550475e724e
[ -0.08961083739995956, 0.10798853635787964, -0.011582584120333195, 0.033681344240903854, -0.02137714810669422, -0.062463175505399704, -0.03083316795527935, 0.00032150049810297787, 0.07484475523233414, 0.009712671861052513, -0.022199947386980057, -0.00045662448974326253, 0.04153940826654434, 0.0052444287575781345, -0.03427915647625923, 0.042130760848522186, 0.057156629860401154, 0.028015300631523132, -0.020444318652153015, -0.00833295937627554, 0.03567010164260864, 0.02126724272966385, 0.034663956612348557, 0.057318489998579025, -0.048204224556684494, 0.05147327110171318, 0.005925184115767479, -0.08230871707201004, -0.07558707892894745, -0.03655753657221794, -0.08811748772859573, -0.04845090210437775, -0.004548562224954367, 0.08209974318742752, 0.046241361647844315, -0.019556429237127304, 0.06472352147102356, 0.03194442763924599, 0.005519021302461624, -0.02541574090719223, -0.03851519897580147, -0.017494574189186096, -0.022833408787846565, 0.08868307620286942, -0.04137912020087242, 0.02647150121629238, 0.03289572522044182, 0.019498294219374657, -0.016479430720210075, 0.0014896686188876629, -0.04388590157032013, -0.023586079478263855, 0.0007556204218417406, 0.09980550408363342, 0.011640790849924088, 0.07129520922899246, -0.050151024013757706, -0.027637796476483345, 0.028006842359900475, -0.05587637424468994, -0.010140705853700638, -0.0017674241680651903, -0.06837195158004761, 0.010060624219477177, -0.01179923303425312, -0.04429182782769203, 0.002791502745822072, -0.014540335163474083, 0.13533492386341095, 0.0018856644164770842, -0.021057793870568275, 0.03138969466090202, 0.02407914772629738, -0.03118257410824299, 0.05635878071188927, 0.06849440187215805, -0.009734917432069778, 0.018603095784783363, -0.047272421419620514, 0.027188409119844437, 0.04072282090783119, -0.03402388468384743, 0.06920534372329712, 0.0012854555388912559, -0.02242467552423477, -0.04042208194732666, 0.06197497248649597, -0.03228621557354927, -0.03908245638012886, 0.02476685866713524, -0.04534681886434555, 0.10791479796171188, -0.005857827607542276, -0.006025427021086216, -0.042481232434511185, 0.03697237744927406, -0.04326515272259712, 0.024586770683526993, 0.08131841570138931, 0.030912909656763077, 0.02126440219581127, 0.005551990587264299, 0.051922328770160675, -0.03482678532600403, 0.023569192737340927, 0.00010923736408585683, 0.008210479281842709, -0.06530680507421494, -0.007442261092364788, -0.06228501349687576, -0.03436312824487686, -0.05697501823306084, -0.04554375261068344, -0.021621787920594215, -0.041560616344213486, 0.0873003602027893, 0.008022680878639221, 0.018655583262443542, -0.009541116654872894, 0.06536556780338287, -0.025602081790566444, -0.03141912817955017, -0.004889961332082748, -0.007020311430096626, -0.10321918874979019, 0.021480614319443703, 0.03895283862948418, -0.050416432321071625, -0.014250757172703743, -0.04686314985156059, 0.04489279165863991, -0.0016378056025132537, 0.028673943132162094, -0.06160322204232216, 0.028913579881191254, 0.01727486029267311, 0.0203058123588562, 0.045313939452171326, 0.015550711192190647, -0.012419120408594608, -0.09071304649114609, 0.020205257460474968, -0.018628595396876335, -0.005584126804023981, -0.038405176252126694, 0.01199647132307291, 0.0034527943935245275, -0.08827420324087143, 0.006248054560273886, 0.028347890824079514, -0.024999089539051056, 0.006164355203509331, 0.01562901772558689, -0.029527664184570312, 0.00971014704555273, -0.027465911582112312, 0.019815359264612198, 0.056570153683423996, 0.000518196146003902, -0.04614124819636345, -0.007672974839806557, 0.004714668728411198, 0.025807298719882965, -0.004651430528610945, -0.07896393537521362, -0.025620926171541214, 0.012105327099561691, 0.03380049020051956, 0.05236648768186569, 0.008400997146964073, -0.05415642634034157, 0.01155612338334322, 0.014511629939079285, 0.00239346525631845, -0.014093659818172455, -0.04196770116686821, -0.044619422405958176, -0.00008633111428935081, -0.02044578827917576, 0.09433215111494064, 0.006563735194504261, -0.059301961213350296, -0.011663317680358887, -0.03364287316799164, -0.0037771891802549362, -0.06080634519457817, -0.0180609580129385, -0.033674076199531555, 0.010063564404845238, 0.0306704044342041, -0.028806202113628387, 0.004148954525589943, -0.040259670466184616, 0.02590932883322239, -0.029699593782424927, -0.06245358660817146, 0.020021898671984673, 0.03889336436986923, 0.010417342185974121, 0.022743716835975647, -0.03387906402349472, 0.00432324456050992, -0.03526294603943825, 0.030368665233254433, 0.036186784505844116, -0.033306702971458435, -0.03700268641114235, -0.004298324231058359, 0.010028605349361897, -0.0024050928186625242, 0.005158516112715006, 0.040359269827604294, 0.002177342539653182, 0.006631809286773205, 0.0179239921271801, -0.022464262321591377, -0.07570929080247879, -0.019081955775618553, 0.004364984575659037, -0.013218197040259838, -0.016292694956064224, -0.029015058651566505, -0.009611360728740692, -0.08316396176815033, -0.004842047113925219, 0.03002980351448059, -0.007028278894722462, 0.029397889971733093, 0.029791956767439842, 0.008173510432243347, -0.03208957985043526, 0.012823650613427162, -0.0029280483722686768, 0.07106009125709534, -0.007060409523546696, -0.03210469335317612, -0.0070074740797281265, 0.05691949278116226, 0.008913745172321796, 0.027640443295240402, 0.029084013774991035, 0.015122619457542896, 0.03449075296521187, 0.01185110118240118, 0.017565008252859116, -0.013607094995677471, -0.006892255507409573, -0.002619651611894369, -0.01946348138153553, 0.013664704747498035, -0.06085483729839325, 0.033339161425828934, -0.051328644156455994, 0.006159672047942877, -0.012098447419703007, -0.016611158847808838, 0.01199052669107914, 0.022318987175822258, -0.01973724737763405, -0.023706423118710518, -0.09609919786453247, -0.02197783999145031, 0.029425473883748055, -0.010228216648101807, -0.004577901214361191, -0.07813996821641922, 0.010665643960237503, 0.07178134471178055, 0.03312355652451515, -0.03613143786787987, -0.002071652328595519, 0.08349953591823578, 0.014501992613077164, 0.017918914556503296, -0.027199042961001396, -0.02693810872733593, -0.007690742611885071, -0.020378325134515762, -0.022760683670639992, 0.026226533576846123, 0.012068318203091621, 0.03600402548909187, -0.027512438595294952, -0.009828265756368637, -0.007709082681685686, 0.036353111267089844, 0.012765780091285706, -0.010880670510232449, 0.007384166587144136, 0.0152583634480834, 0.005071931518614292, 0.038898367434740067, -0.029635732993483543, 0.029344851151108742, 0.06870727986097336, 0.02100931480526924, -0.027662647888064384, -0.015489831566810608, 0.016718300059437752, -0.003185545327141881, 0.0209654550999403, 0.029085205867886543, 0.024581683799624443, -0.013008732348680496, 0.014881939627230167, 0.010831225663423538, -0.025172831490635872, -0.0301657784730196, -0.04328322038054466, 0.020479785278439522, -0.04796900972723961, -0.03249241039156914, 0.016018029302358627, -0.053625524044036865, 0.05816398188471794, -0.0418240912258625, -0.03555123135447502, 0.0841471329331398, -0.018130982294678688, -0.007868582382798195, -0.03685588389635086, 0.0685897022485733, -0.0403834730386734, 0.005544762592762709, 0.02276638336479664, -0.0323072113096714, -0.00009796777158044279, 0.03902090713381767, -0.04566855728626251, -0.03937949240207672, -0.0030324982944875956, 0.02844420075416565, 0.03630175441503525, -0.042141664773225784, 0.026568079367280006, -0.011984814889729023, 0.026685239747166634, -0.031004536896944046, 0.0075789024122059345, 0.046484433114528656, 0.0238054022192955, -0.03913046792149544, -0.01839563623070717, -0.021695321425795555, 0.055206649005413055, 0.018404223024845123, 0.04284677654504776, 0.016007276251912117, 0.01851210743188858, 0.005581405013799667, 0.04311027377843857, 0.019375337287783623, 0.00042563810711726546, 0.04201788455247879, 0.03942299634218216, 0.012308008037507534, 0.06629529595375061, 0.03726963326334953, -0.054776985198259354, 0.04884934052824974, -0.02933240681886673, -0.006191022228449583, 0.015174757689237595, 0.03388609364628792, -0.009068738669157028, -0.006618793588131666, -0.005112031940370798, 0.04288835823535919, -0.027461111545562744, 0.04292576387524605, -0.004955935757607222, 0.06897588819265366, 0.012691355310380459, 0.025413254275918007, -0.002238877583295107, -0.0017397908959537745, -0.0008918017847463489, 0.01942322961986065, 0.0009900406002998352, -0.0051880874671041965, 0.008810139261186123, 0.030771737918257713, 0.07202477008104324, 0.01948731206357479, 0.02735556848347187, 0.011433372274041176, -0.04384496808052063, 0.035733114928007126, -0.002827559830620885, 0.02562713250517845, 0.01605059579014778, 0.00903911143541336, 0.05258132517337799, 0.014692023396492004, -0.03522039204835892, -0.009918459691107273, 0.0027891595382243395, -0.021742740646004677, 0.022370118647813797, -0.005417687352746725, 0.006951766554266214, 0.04219561815261841, 0.03544730320572853, -0.020964136347174644, -0.04473400115966797, 0.024243289604783058, 0.050505783408880234, -0.05189642682671547, 0.0035975559148937464, 0.009820584207773209, 0.03820553794503212, -0.04816354066133499, 0.014960740692913532, -0.07240442931652069, 0.03285624831914902, 0.03115871362388134, 0.0336182527244091, 0.007324638310819864, 0.14221498370170593, -0.01981355994939804, 0.016988638788461685, 0.005621003918349743, 0.008357777260243893, -0.024009177461266518, -0.034142956137657166, -0.04776281118392944, 0.011449778452515602, 0.04982542246580124, 0.0023744769860059023, 0.02339329943060875, -0.05449230968952179, 0.09397120028734207, -0.0034002044703811407, -0.04494071379303932, 0.024153249338269234, -0.00782102718949318, -0.05398273095488548, -0.008968647569417953, 0.006373127456754446, -0.002642034785822034, -0.03973618149757385, 0.061796654015779495, 0.015112452208995819, -0.0771021619439125, 0.011692057363688946, -0.01924772560596466, -0.005863187834620476, 0.004177608527243137, 0.015944017097353935, -0.015083720907568932, -0.02939184568822384, -0.000635942502412945, -0.030413703992962837, -0.019005896523594856, 0.01751159131526947, -0.04199758172035217, -0.03373580798506737, -0.0015701726078987122, -0.01117425225675106, -0.01202497910708189, -0.03733275458216667, -0.011305570602416992, 0.050525858998298645, -0.09012037515640259, -0.011173367500305176, -0.02141643688082695, 0.04692867770791054, 0.05744094401597977, 0.0390256829559803, 0.05148373916745186, 0.06351273506879807, 0.008953900076448917, 0.009699107147753239, -0.026158446446061134, -0.025023838505148888, 0.007921106182038784, -0.0237137284129858, 0.03174833580851555, 0.04268699884414673, 0.023153869435191154, -0.0035166689194738865, 0.051286496222019196, -0.043193183839321136, 0.004403659142553806, 0.018656061962246895, 0.029430093243718147, 0.006500869058072567, -0.042996253818273544, 0.0015264574903994799, 0.05317520350217819, 0.03705809265375137, 0.02564244531095028, 0.0017754680011421442, -0.015777835622429848, 0.05132842808961868, 0.03573310747742653, 0.07164528220891953, 0.012327022850513458, -0.0037727891467511654, 0.025889787822961807, -0.020786363631486893, -0.012845585122704506, -0.01671779341995716, 0.06531982123851776, -0.061287324875593185, 0.021133532747626305, 0.09096493571996689, -0.016114365309476852, -0.004986507352441549, -0.06169342249631882, -0.04027450829744339, 0.019760845229029655, 0.01015451829880476, 0.017822830006480217, -0.04371071979403496, 0.002392413094639778, -0.03211846575140953, 0.024406850337982178, -0.05160235986113548, 0.00884013157337904, 0.05543864890933037, 0.029805662110447884, 0.04011907801032066, 0.028243547305464745, 0.050676167011260986, 0.004962513223290443, 0.031458690762519836, 0.03118555247783661, 0.053314123302698135, -0.05212358757853508, 0.05357922613620758, 0.0013788958312943578, 0.01680682972073555, 0.027579713612794876, 0.017861301079392433, 0.011440134607255459, 0.018207762390375137, 0.038810789585113525, 0.0010587844299152493, 0.005782588850706816, -0.05315111577510834, 0.04613182693719864, 0.04314921796321869, -0.006118811666965485, 0.02251770906150341, 0.04038737714290619, 0.015503316186368465, -0.04504290968179703, -0.04278295487165451, -0.019565997645258904, -0.00992253515869379, 0.020843762904405594, 0.02289649285376072, 0.010052238591015339, -0.03891502693295479, -0.07726211100816727, 0.10534130036830902, -0.022951986640691757, -0.04650157317519188, 0.04833593964576721, 0.01039903238415718, 0.021377937868237495, 0.011848603375256062, 0.023160511627793312, 0.006625231821089983, -0.02433275617659092, 0.0263660978525877, 0.018830174580216408, -0.016928408294916153, 0.00045256727025844157, 0.024845454841852188, 0.027504045516252518, -0.0651782974600792, -0.046070873737335205, 0.0004186160222161561, -0.006650772877037525, 0.008543682284653187, -0.012557686306536198, -0.005932353902608156, -0.003486214904114604, -0.0046206284314394, 0.014291455037891865, -0.013790696859359741, 0.029088567942380905, 0.016997110098600388, 0.020876439288258553, -0.019620629027485847, 0.10381201654672623, -0.03892672806978226, 0.014829767867922783, -0.04579311981797218, 0.00646994449198246, 0.046332478523254395, -0.028435133397579193, 0.05072541534900665, 0.0006828389596194029, -0.0350918173789978, -0.04487380012869835, -0.02885192632675171, -0.03759428486227989, 0.005892036948353052, -0.02750212885439396, 0.0077828397043049335, -0.04921814426779747, 0.027938587591052055, 0.034045878797769547, -0.00010494179878151044, 0.0021882164292037487, -0.01744621805846691, 0.032044973224401474, -0.06005099043250084, -0.024229450151324272, 0.031225722283124924, 0.0003307006845716387, -0.012725770473480225, -0.007271586451679468, -0.015833213925361633, 0.0010560500668361783, 0.02331923320889473, -0.014519578777253628, -0.048242516815662384, -0.039978791028261185, 0.056922174990177155, -0.006244955584406853, -0.016832418739795685, -0.007910138927400112, 0.029346853494644165, 0.0326087586581707, -0.045530661940574646, -0.020492296665906906, 0.03478776663541794, 0.048761311918497086, -0.05358307808637619, 0.0028238357044756413, 0.009145606309175491, 0.03652853146195412, 0.002486052457243204, -0.022709181532263756, -0.03724507614970207, -0.0011325067607685924, -0.020716287195682526, 0.02504471130669117, -0.0192477535456419, -0.01704908348619938, 0.06991487741470337, -0.05013873428106308, -0.0020857867784798145, 0.0003020154545083642, -0.010108464397490025, 0.04782344773411751, 0.004214975982904434, -0.05380069464445114, 0.007420594338327646, -0.026246927678585052, 0.04812660068273544, -0.011098927818238735, -0.023065606132149696, 0.038289379328489304, 0.017568515613675117, 0.07174785435199738, 0.008363112807273865, 0.026645908132195473, 0.03449118137359619, -0.027772724628448486, -0.04369189962744713, 0.053972505033016205, 0.02473996952176094, -0.020357247442007065, 0.002498488174751401, 0.00017452430620323867, 0.07203163206577301, -0.02820085734128952, 0.025253215804696083, 0.015402227640151978, 0.024728519842028618, 0.04269589111208916, -0.04013890400528908, -0.02406357228755951, -0.04833211749792099, -0.03072453662753105, 0.03589336946606636, -0.03288155049085617, -0.012881937436759472, 0.03463185951113701, -0.05839989706873894, -0.00608454504981637, -0.041881296783685684, 0.0008047882583923638, -0.002842156682163477, -0.009004940278828144, -0.0035089466255158186, -0.00017107131134252995, -0.01234864816069603, 0.005877367220818996, 0.013063494116067886, 0.0071359057910740376, -0.036290492862463, 0.03348289802670479, 0.015110155567526817, 0.029721589758992195, 0.040291909128427505, -0.012061641551554203, 0.0011351864086464047, -0.014082507230341434, 0.008951772004365921, 0.03500521928071976, -0.01385926827788353, -0.0194033682346344, 0.01807524263858795, 0.019707640632987022, 0.03226343169808388, 0.003771554445847869, -0.021966375410556793, 0.014287692494690418, -0.011026722379028797, 0.00514773465692997, -0.026905905455350876, 0.049761973321437836, 0.0019489758415147662, 0.04430609568953514, -0.01475075725466013, 0.026291603222489357, -0.0295785553753376, 0.010499239899218082, -0.052495136857032776, 0.007802233565598726, 0.014841803349554539, 0.009497076272964478, 0.002811361337080598, 0.012396927922964096, -0.028394917026162148, -0.015965625643730164, -0.015433819964528084, -0.03758758306503296, 0.025255033746361732, -0.014131425879895687, -0.0034940035548061132, -0.07128733396530151, -0.043954674154520035, 0.00908607803285122, 0.02546045556664467, -0.036282602697610855, 0.0023942890111356974, -0.05659574270248413, -0.03927028924226761, 0.024628451094031334, 0.028686923906207085, 0.012266026809811592, 0.018277838826179504, -0.06256582587957382, -0.10815440863370895, 0.024920353665947914, -0.009767066687345505, -0.07256168872117996, -0.007423906587064266, 0.025429055094718933, -0.05036233365535736, -0.00699226837605238, -0.0014956134837120771, -0.02466525323688984, 0.05202773958444595, -0.0024313428439199924, 0.04604767635464668, -0.004078085068613291, -0.036717697978019714, 0.0149095319211483, -0.019442923367023468, -0.010154866613447666 ]
La société SNCF Réseau dépose auprès du service de fiscalité directe locale dont relève son établissement principal, au plus tard le 31 mars de chaque année, la déclaration prévue à l'article 1649 A ter du code général des impôts au moyen d'un support papier ou dématérialisé dont les caractéristiques sont fixées par l'administration. Cette déclaration mentionne : 1° L'identification des entreprises de transport ferroviaire ayant réservé des sillons-kilomètres pour des opérations de transport de voyageurs l'année précédente : dénomination sociale, adresse complète et numéro d'identification attribué, le cas échéant, conformément aux dispositions du second alinéa de l'article R. 123-221 du code de commerce ; 2° Le nombre de sillons-kilomètres réservés l'année précédente pour des opérations de transport de voyageurs et répartis par région.
Code général des impôts, annexe iii
328 N
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642329
2024-06-02 00:00:00
0938332303dd308e362567ee80d036baa0456e2cdad36cacaab24a98ee15f22a
[ -0.05928740277886391, 0.08339781314134598, -0.032149940729141235, 0.017077531665563583, -0.0059576332569122314, -0.05582548677921295, 0.024932855740189552, 0.06916660815477371, 0.04425044730305672, -0.014275196008384228, -0.06773961335420609, 0.007359006907790899, 0.03526909276843071, 0.020793506875634193, -0.06276705116033554, -0.014508495107293129, 0.06251758337020874, 0.042394429445266724, 0.043526541441679, -0.051651936024427414, 0.025071581825613976, -0.00013237290841061622, 0.013015150092542171, 0.013491182588040829, -0.044117867946624756, 0.09107372909784317, 0.04468216374516487, -0.10338036715984344, -0.09695367515087128, -0.05644823983311653, -0.12947100400924683, -0.027025744318962097, 0.06302855908870697, 0.06449168920516968, 0.05623761937022209, 0.0017770357662811875, 0.06224548816680908, -0.02538481168448925, -0.01294927578419447, -0.02921283058822155, 0.02595181204378605, 0.008866525255143642, -0.005605424754321575, -0.0129955830052495, -0.0510583370923996, 0.04682416096329689, 0.05152498558163643, 0.03711836412549019, -0.033052753657102585, 0.05353691428899765, -0.011572974734008312, -0.009856047108769417, -0.013769273646175861, 0.08362677693367004, -0.029179392382502556, 0.0964355319738388, -0.05216686427593231, -0.027176842093467712, 0.07467958331108093, -0.025931114330887794, -0.03559233620762825, -0.000929036526940763, -0.05747222155332565, 0.024391448125243187, -0.016381874680519104, -0.011785050854086876, 0.03428162261843681, -0.0348968580365181, 0.06942287087440491, 0.06043695658445358, -0.03153331205248833, 0.0658019557595253, -0.02966039441525936, 0.0011478166561573744, 0.0550113320350647, 0.06508143246173859, -0.06021501496434212, 0.0408937968313694, 0.01954018510878086, 0.02315027080476284, 0.03078741766512394, -0.017836708575487137, 0.028992678970098495, 0.011371025815606117, -0.019186412915587425, -0.07850725203752518, 0.08116203546524048, -0.02040329948067665, -0.014900575391948223, 0.022451573982834816, 0.022775813937187195, 0.06765495240688324, -0.008982809260487556, -0.05329826474189758, 0.029997698962688446, 0.026472067460417747, -0.05750928074121475, 0.0001518636563559994, 0.10411208122968674, -0.0036756088957190514, 0.016127221286296844, -0.009888946078717709, 0.026996634900569916, -0.027094736695289612, -0.00913840252906084, -0.02230861224234104, 0.012047596275806427, -0.047519609332084656, -0.04824989661574364, 0.013198702596127987, -0.04841187596321106, -0.04240303486585617, -0.09427826851606369, 0.006221210118383169, -0.02968447282910347, 0.0927698016166687, 0.0032490917947143316, -0.06949716806411743, 0.050492413341999054, 0.012062002904713154, -0.015834970399737358, -0.027125192806124687, -0.02959236316382885, -0.023982161656022072, -0.08880501985549927, 0.0038102339021861553, 0.0075778355821967125, -0.044844187796115875, 0.02784372679889202, -0.051292240619659424, 0.10777045786380768, 0.00013832947297487408, 0.03352893888950348, 0.0033336353953927755, 0.025435345247387886, 0.03135675936937332, -0.027751469984650612, 0.029901523143053055, 0.026960942894220352, 0.012785525992512703, -0.08796826750040054, 0.0062254201620817184, 0.005111766047775745, 0.013987910933792591, 0.007053310517221689, -0.0067693996243178844, -0.04671742022037506, -0.07880108803510666, -0.011458173394203186, 0.03967926651239395, -0.005732587072998285, 0.03510280326008797, 0.051234226673841476, -0.008505131117999554, -0.03351705148816109, -0.007355115842074156, -0.01159561239182949, 0.05615469440817833, -0.041366904973983765, -0.052321724593639374, 0.04835120216012001, -0.02365412563085556, -0.06465844064950943, -0.03017394430935383, -0.05084085464477539, 0.00830074679106474, -0.009729120880365372, 0.028027936816215515, 0.004724011290818453, -0.004115701653063297, -0.0740603506565094, 0.04365057870745659, 0.025522757321596146, -0.0030329737346619368, -0.034210193902254105, -0.013801343739032745, -0.022574573755264282, 0.010094068013131618, -0.08495891839265823, 0.05678299441933632, -0.022674333304166794, -0.09107868373394012, -0.008939429186284542, -0.012551103718578815, 0.029352528974413872, -0.030920395627617836, -0.0035078886430710554, -0.009794069454073906, 0.04176147282123566, 0.024608122184872627, -0.019592538475990295, -0.02978445030748844, -0.06461507081985474, 0.015870146453380585, 0.019074151292443275, -0.05447479337453842, 0.010531775653362274, 0.06517397612333298, 0.010628015734255314, 0.008549056947231293, -0.06103076785802841, 0.017661958932876587, -0.04667122662067413, 0.004481524229049683, 0.0069537293165922165, 0.00044693340896628797, -0.0031279982067644596, 0.005257793236523867, 0.011978304013609886, -0.004269115161150694, 0.01683993451297283, -0.05280875042080879, -0.003031667321920395, 0.024670222774147987, -0.0010841665789484978, -0.04261491447687149, -0.10528743267059326, 0.0006114187999628484, -0.005182233173400164, -0.03817327320575714, -0.017472699284553528, -0.008995071984827518, -0.04768107458949089, -0.04386695846915245, -0.010703105479478836, 0.026132438331842422, -0.012891083024442196, 0.007985142059624195, -0.001132932840846479, -0.007481715641915798, 0.021337801590561867, -0.03530125319957733, -0.006989616900682449, 0.04983098432421684, -0.0014256935101002455, 0.0036728691775351763, -0.012433892115950584, 0.0121046993881464, 0.023858269676566124, -0.0034747777972370386, -0.010663565248250961, 0.02169608511030674, 0.03874968737363815, 0.03584262356162071, -0.02343839965760708, -0.04691165313124657, -0.004326326306909323, -0.015577318146824837, -0.008132480084896088, -0.00919833779335022, -0.03281063586473465, 0.018839439377188683, -0.03801312297582626, -0.003695426508784294, -0.04695733264088631, -0.038638509809970856, 0.010566644370555878, 0.003847696352750063, 0.027676090598106384, -0.020436551421880722, -0.0037771714851260185, -0.012594516389071941, 0.012123381718993187, -0.04588186368346214, 0.013091186992824078, -0.06350065022706985, 0.0011951698688790202, 0.04121977090835571, -0.015832575038075447, -0.04240524396300316, -0.005199566017836332, 0.08306065201759338, 0.007555490359663963, 0.031316593289375305, 0.012101189233362675, -0.02201085537672043, -0.009568199515342712, -0.05928224325180054, -0.015245690010488033, 0.046873971819877625, 0.013305912725627422, -0.010603286325931549, -0.041640181094408035, 0.0159219428896904, 0.0181872695684433, 0.040427953004837036, 0.000295113364700228, -0.023251187056303024, 0.005840782541781664, 0.051448624581098557, -0.027747202664613724, -0.013668623752892017, -0.042341090738773346, 0.05147916078567505, 0.07570969313383102, 0.011563489213585854, -0.040004078298807144, 0.004944040440022945, 0.0342680849134922, -0.002224449533969164, -0.0038529103621840477, 0.0031734812073409557, 0.008186724968254566, 0.0020641519222408533, 0.020696796476840973, 0.009095889516174793, -0.05119546130299568, -0.023435303941369057, -0.014049623161554337, 0.045346058905124664, -0.044237542897462845, -0.04459952190518379, 0.036904945969581604, -0.004918506368994713, 0.034768249839544296, 0.031491756439208984, 0.03600558266043663, 0.05786861851811409, -0.048146020621061325, -0.00796009786427021, 0.002444345271214843, 0.10719525814056396, -0.016519155353307724, 0.03860944136977196, 0.002606970490887761, -0.025025881826877594, 0.010939696803689003, 0.009926507249474525, -0.030368484556674957, 0.009231878444552422, -0.0007279111305251718, 0.03843221068382263, 0.028663352131843567, -0.06921090930700302, 0.014933016151189804, 0.05656690150499344, 0.035620078444480896, -0.0016039597103372216, 0.009450200945138931, 0.03219899907708168, 0.023015473037958145, -0.04746672883629799, -0.04612027108669281, 0.009518280625343323, 0.05601104721426964, 0.012984994798898697, -0.002508994424715638, 0.003275641705840826, 0.002343471860513091, 0.007095833774656057, 0.030461503192782402, -0.017723871394991875, 0.035952188074588776, 0.036009129136800766, -0.0051802718080580235, 0.01899058185517788, -0.020474901422858238, -0.009827617555856705, -0.051802922040224075, 0.03399938344955444, -0.002572273835539818, 0.011827673763036728, 0.02532825991511345, 0.04454025626182556, 0.020272403955459595, -0.01018591783940792, 0.03900283947587013, 0.04315464571118355, -0.024520505219697952, 0.05088480934500694, -0.03297901526093483, 0.03929179161787033, 0.002769872546195984, 0.03282783925533295, 0.007121354807168245, -0.016701653599739075, -0.006997623480856419, 0.030419403687119484, 0.00865277647972107, 0.015301196835935116, 0.01463059987872839, 0.016871698200702667, 0.05710040032863617, -0.058918289840221405, 0.02152745984494686, 0.021271873265504837, -0.04929732158780098, 0.02041151560842991, -0.017839960753917694, 0.006871958263218403, -0.004399264231324196, -0.01495059859007597, 0.02269878052175045, 0.009480593726038933, 0.037173621356487274, -0.02375994622707367, 0.03491724655032158, 0.008378569036722183, 0.03677288442850113, -0.02384311892092228, -0.00621747225522995, 0.05272417142987251, 0.007871175184845924, 0.034693263471126556, 0.013355917297303677, 0.01668817363679409, 0.05287325382232666, -0.02378101460635662, -0.04811328276991844, -0.0013046064414083958, 0.009255112148821354, -0.06101039797067642, 0.004883734043687582, -0.05067400634288788, -0.025783784687519073, 0.008212962187826633, 0.04738543555140495, -0.007761792279779911, 0.140433669090271, -0.019953250885009766, 0.004375178832560778, -0.01761249452829361, 0.020375266671180725, -0.06391144543886185, -0.05128572881221771, -0.0463298000395298, 0.05470476299524307, 0.06995686888694763, 0.011048851534724236, 0.030385849997401237, -0.052546750754117966, 0.036877166479825974, -0.05733126774430275, -0.0838293507695198, 0.014156205579638481, -0.01752900518476963, -0.024600746110081673, -0.013060126453638077, -0.01802717335522175, 0.02012285590171814, 0.02874629572033882, 0.029095401987433434, 0.03658703714609146, -0.06843031942844391, -0.02759668417274952, 0.01961890608072281, -0.017400264739990234, 0.043186791241168976, 0.01224235724657774, -0.011362476274371147, -0.06678611040115356, 0.017003823071718216, -0.05333874002099037, -0.02635531686246395, 0.02981073036789894, -0.02752472274005413, -0.020954882726073265, 0.014233466237783432, -0.02709006704390049, -0.01340553630143404, -0.03909844160079956, 0.00841535348445177, -0.02436225675046444, -0.030247723683714867, -0.008705303072929382, 0.012324107810854912, 0.021809356287121773, 0.053785692900419235, 0.07602310180664062, 0.039639972150325775, 0.0464746467769146, -0.005330391228199005, -0.01106038223952055, -0.00562873063609004, 0.0006623085937462747, -0.0009749747114256024, -0.01948392018675804, 0.031677450984716415, 0.05395481362938881, 0.0444546677172184, -0.013450885191559792, 0.02650369703769684, -0.040305424481630325, -0.03186279162764549, -0.027832916006445885, 0.025139745324850082, -0.00497842114418745, -0.02171992138028145, 0.0016643648268654943, 0.058502446860075, 0.057428907603025436, 0.013805503956973553, 0.013407882302999496, -0.046567920595407486, 0.03178872913122177, 0.024229519069194794, -0.037420883774757385, -0.03249256685376167, 0.017112961038947105, -0.014789242297410965, -0.022718673571944237, -0.034579288214445114, 0.008818300440907478, 0.03324873745441437, -0.009950801730155945, 0.034664448350667953, 0.061035651713609695, -0.00441341195255518, -0.0013782903552055359, -0.0015998083399608731, -0.008013713173568249, -0.027055198326706886, -0.009753032587468624, 0.03126957640051842, -0.06184229254722595, -0.007336562033742666, 0.017704332247376442, 0.0384000763297081, -0.027708908542990685, 0.036776162683963776, 0.05013633891940117, -0.026997074484825134, 0.027797004207968712, 0.03263414651155472, 0.04125434160232544, -0.030297473073005676, 0.01566917821764946, -0.05996127054095268, 0.03166734799742699, -0.007996650412678719, 0.02301700972020626, 0.033500056713819504, 0.01651403307914734, 0.013113684020936489, -0.014332221820950508, 0.04820287600159645, 0.054249104112386703, -0.006321672350168228, 0.021030066534876823, 0.009792260825634003, -0.04250333085656166, 0.06047871336340904, 0.004826643504202366, -0.02820754610002041, 0.020670123398303986, -0.004110140260308981, -0.014341187663376331, -0.004221161361783743, -0.023376481607556343, -0.06945609301328659, 0.014688226394355297, 0.003281787969172001, 0.04438785836100578, -0.0018494814867153764, -0.01119516883045435, -0.07940975576639175, 0.06864016503095627, -0.002337965415790677, -0.017337648198008537, 0.07599972933530807, 0.025663824751973152, -0.05544494464993477, 0.005743811372667551, -0.05153074860572815, 0.083286352455616, -0.020282013341784477, 0.019290246069431305, -0.009415308944880962, 0.017573822289705276, 0.0006089071393944323, 0.009155750274658203, -0.014736805111169815, 0.03288404643535614, 0.00354816485196352, -0.007440454326570034, 0.011389709077775478, -0.00934763066470623, -0.017432644963264465, 0.001341715338639915, -0.018765537068247795, 0.009977945126593113, -0.04475253075361252, -0.02935199812054634, 0.014015575870871544, 0.02885320782661438, 0.024641089141368866, -0.059603821486234665, 0.0690358355641365, 0.028065674006938934, -0.015235411003232002, 0.013992425054311752, 0.01504530943930149, -0.001386173884384334, -0.033724892884492874, 0.09450863301753998, -0.004491725470870733, -0.027809422463178635, 0.011380968615412712, 0.007661997806280851, -0.059142760932445526, 0.005912003107368946, -0.024371664971113205, 0.10955008864402771, -0.007328770589083433, 0.009432181715965271, 0.04248815029859543, 0.0236829686909914, -0.009801595471799374, -0.037495989352464676, 0.0042736707255244255, -0.040824778378009796, 0.013491655699908733, 0.03544294461607933, 0.026031814515590668, 0.0010549707803875208, 0.004423632752150297, -0.06499714404344559, -0.017797982320189476, -0.005378175061196089, 0.0008064541616477072, -0.02721451409161091, -0.004414509981870651, 0.017739716917276382, -0.029951659962534904, -0.01084496546536684, -0.02445385232567787, -0.0026918465737253428, -0.03360813111066818, -0.03401600942015648, -0.015658415853977203, 0.005840433295816183, 0.03221159055829048, -0.019886765629053116, 0.0031882200855761766, -0.05381474271416664, 0.0106149110943079, -0.019739463925361633, -0.0107911117374897, 0.019755007699131966, 0.014136407524347305, -0.02538309060037136, 0.026890698820352554, 0.01588302291929722, 0.004019792191684246, 0.024630388244986534, -0.04244401305913925, 0.01466206181794405, -0.002633288037031889, -0.019295362755656242, 0.03272532299160957, 0.014191126450896263, -0.07197584211826324, -0.015236234292387962, -0.03995264694094658, 0.047930531203746796, 0.027465304359793663, -0.04817122593522072, -0.0265558660030365, 0.04941784590482712, 0.08484651893377304, 0.006182487588375807, 0.039822157472372055, 0.04092384874820709, -0.061771735548973083, -0.04655294120311737, 0.034442439675331116, 0.02846595086157322, -0.004635772667825222, 0.03677748516201973, 0.031156478449702263, 0.08088474720716476, -0.015769852325320244, 0.0336889773607254, -0.007782724220305681, 0.030624698847532272, 0.017144884914159775, -0.04992397502064705, -0.022624846547842026, -0.01431557908654213, 0.00009506047354079783, 0.036088977009058, -0.01930156536400318, -0.011360804550349712, 0.020791616290807724, -0.029202699661254883, -0.04983679577708244, -0.005850260611623526, 0.02751597948372364, -0.012321008369326591, 0.012493453919887543, -0.00386189972050488, 0.0327465683221817, 0.014304679818451405, -0.007839828729629517, 0.02106524631381035, 0.0144888861104846, 0.034933846443891525, 0.004697578493505716, 0.02760041132569313, -0.013615557923913002, 0.02490614913403988, -0.008095637895166874, -0.009731137193739414, 0.006667612120509148, 0.025494588539004326, 0.05439837649464607, 0.018985141068696976, 0.014109843410551548, -0.002584520960226655, 0.06704335659742355, -0.017398901283740997, 0.031008457764983177, -0.002700949553400278, 0.03514377400279045, -0.032877616584300995, 0.014185762964189053, -0.0013925834791734815, 0.017009757459163666, 0.025628777220845222, 0.04360523819923401, -0.02025577425956726, -0.03843513876199722, -0.009277654811739922, 0.028921224176883698, -0.06897790729999542, 0.021303273737430573, 0.04301244392991066, 0.031410038471221924, -0.06342490762472153, 0.027151985093951225, 0.03371433913707733, -0.005639905575662851, 0.00822673924267292, -0.021390844136476517, 0.015534861944615841, 0.009799174964427948, 0.027465609833598137, -0.05589275434613228, -0.015772737562656403, -0.012473231181502342, 0.021627526730298996, -0.031085433438420296, 0.006800554692745209, 0.006641239859163761, -0.03163434937596321, -0.029726332053542137, -0.021186212077736855, -0.020616717636585236, 0.035497792065143585, -0.016161765903234482, -0.02121942676603794, 0.043849166482686996, 0.02972465194761753, -0.00949646346271038, -0.002670280635356903, -0.001609795494005084, -0.030009090900421143, -0.033761706203222275, -0.021839236840605736, -0.008190464228391647, 0.021017441526055336, 0.05434132739901543, 0.0235851239413023, 0.006112366449087858, -0.05135251581668854, 0.018438193947076797, -0.01893228478729725, -0.006219061557203531 ]
Pour l'application de l' article 1599 quater A bis du code général des impôts , les redevables transmettent une déclaration au service des impôts dont relève leur établissement principal, au moyen d'un support papier ou dématérialisé dont les caractéristiques sont fixées par l'administration.
Code général des impôts, annexe iii
328 O
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023821627
2011-04-07 00:00:00
067e71b0f551643769faa5b32fec363677a96c90bc7788260eb8b628b33b61c6
[ -0.08572829514741898, 0.10014467686414719, -0.021440673619508743, -0.002732460852712393, -0.043839231133461, -0.08459250628948212, -0.04157421365380287, 0.010441825725138187, 0.07718128710985184, -0.04436492547392845, -0.03368084877729416, 0.0034688743762671947, -0.005555357318371534, 0.012076185084879398, 0.0007838361780159175, 0.07139105349779129, 0.08916141092777252, 0.029924480244517326, -0.027059059590101242, 0.018910665065050125, 0.013757525011897087, 0.000798277382273227, 0.022702578455209732, 0.03463570401072502, -0.027204718440771103, 0.04732804745435715, 0.0038162858691066504, -0.05637640133500099, -0.07272368669509888, -0.002006556373089552, -0.051082298159599304, -0.012262141332030296, 0.008374146185815334, 0.07615610957145691, 0.019196031615138054, 0.014995180070400238, 0.044393330812454224, 0.008829891681671143, -0.05286328122019768, -0.023565588518977165, 0.019493110477924347, -0.004789832513779402, -0.008042553439736366, 0.06619248539209366, -0.010846132412552834, 0.012849731370806694, 0.03288016468286514, 0.014113805256783962, -0.02215196192264557, -0.013639765791594982, -0.03332681953907013, -0.024188095703721046, 0.018651921302080154, 0.06523926556110382, 0.026125699281692505, 0.06575895100831985, -0.04524042457342148, 0.009040730074048042, 0.025941500440239906, -0.053318094462156296, -0.0026845340617001057, -0.0017466886201873422, -0.08288061618804932, 0.0036616737488657236, -0.011215398088097572, -0.01605234295129776, 0.011045921593904495, -0.006664066109806299, 0.12023238837718964, 0.023948796093463898, -0.022921528667211533, 0.0438697375357151, -0.008399385027587414, -0.01822184957563877, 0.06083279848098755, 0.06907784193754196, -0.020163873210549355, 0.041720472276210785, -0.044350557029247284, 0.014755714684724808, 0.024719560518860817, -0.01892835460603237, 0.046979181468486786, -0.03436575084924698, -0.023283010348677635, -0.03756034001708031, 0.013298741541802883, -0.07537010312080383, -0.044149331748485565, 0.015137199312448502, 0.007834840565919876, 0.05599087104201317, 0.001068469020538032, 0.009783731773495674, -0.035667385905981064, 0.03517361357808113, -0.04474234953522682, 0.03519335389137268, 0.053202249109745026, 0.021511543542146683, 0.02908335253596306, -0.01680654101073742, 0.040877364575862885, -0.033367451280355453, 0.03982265666127205, -0.015415135771036148, 0.036251962184906006, -0.04915162920951843, -0.0025173306930810213, -0.017261041328310966, -0.01816193014383316, -0.014760320074856281, -0.06869330257177353, -0.013716572895646095, -0.05036899447441101, 0.07226600497961044, 0.004934391938149929, -0.03327937796711922, 0.001364041236229241, 0.018610479310154915, -0.024538753554224968, -0.03914955258369446, -0.0011168363271281123, 0.004767556209117174, -0.12103506922721863, -0.007250173948705196, 0.029701093211770058, -0.033315278589725494, -0.02538936398923397, -0.03822682052850723, 0.11104732751846313, 0.024495182558894157, 0.028201550245285034, -0.07566774636507034, 0.02705475501716137, -0.010412489995360374, 0.04099714010953903, -0.0049882922321558, 0.007187618874013424, -0.052242446690797806, -0.12008100003004074, 0.014913100749254227, -0.02074570208787918, 0.04177435114979744, -0.016874205321073532, -0.009911060333251953, -0.02162558026611805, -0.07164855301380157, 0.05136542394757271, 0.03905564546585083, -0.01145448163151741, 0.016359681263566017, 0.0024657766334712505, -0.012233465909957886, -0.0022627562284469604, -0.06909880042076111, -0.012439224869012833, 0.07539507746696472, 0.008027239702641964, -0.025379225611686707, -0.008432157337665558, 0.02248506434261799, 0.03981698304414749, 0.022254860028624535, -0.10467866063117981, -0.00921450275927782, 0.01133218128234148, 0.046691376715898514, 0.023667816072702408, -0.01251906156539917, -0.06474069505929947, 0.02560434490442276, 0.03532251715660095, -0.015157663263380527, -0.01422275323420763, -0.0427267886698246, -0.04467330873012543, -0.019760815426707268, -0.03622979298233986, 0.09551772475242615, 0.006196024361997843, -0.04489314556121826, -0.03147807717323303, -0.04554958641529083, -0.025582637637853622, -0.06341728568077087, 0.003019425319507718, -0.047079890966415405, 0.007953351363539696, 0.030446967110037804, -0.023373203352093697, 0.015740303322672844, -0.047125399112701416, 0.023382794111967087, 0.019624333828687668, -0.021245159208774567, -0.004758343566209078, 0.040362648665905, 0.007227164693176746, -0.02951119840145111, -0.026051407679915428, 0.0043111201375722885, -0.016964111477136612, 0.003477835562080145, 0.03338036686182022, -0.02182132378220558, -0.008736920543015003, -0.012050509452819824, -0.01900085248053074, -0.03561283275485039, 0.03586607798933983, 0.02971792407333851, -0.017425537109375, 0.017027918249368668, 0.006353077478706837, -0.0269695483148098, -0.09113878011703491, -0.004869620315730572, 0.026185067370533943, -0.0025184745900332928, -0.025225520133972168, -0.02151145227253437, -0.0208134725689888, -0.06909342110157013, 0.03085099719464779, 0.034121688455343246, 0.005393973086029291, 0.012205959297716618, -0.013224269263446331, -0.013274040073156357, -0.03382138907909393, -0.018402552232146263, 0.0010873583378270268, 0.08149085938930511, -0.013591522350907326, -0.038548506796360016, 0.007114747539162636, 0.06491847336292267, -0.003009625244885683, 0.028430677950382233, 0.033992186188697815, 0.0038876193575561047, 0.040814634412527084, 0.01833382435142994, 0.007910489104688168, -0.034659985452890396, -0.014696053229272366, -0.004363290499895811, -0.021776685491204262, -0.004640181083232164, -0.044043686240911484, 0.020742805674672127, -0.04054730013012886, 0.011163613758981228, 0.000723301141988486, -0.0011864962289109826, 0.005903100594878197, 0.006001741159707308, 0.015175594948232174, -0.03638869896531105, -0.0918789952993393, -0.011812801472842693, 0.0519348606467247, -0.013805121183395386, 0.017419064417481422, -0.08119817823171616, 0.01765730045735836, 0.05844687670469284, 0.029821474105119705, -0.026138223707675934, 0.08159413933753967, 0.0501309335231781, 0.04695293307304382, 0.03577078506350517, -0.0035820964258164167, -0.04219663888216019, -0.03386376053094864, -0.03923993557691574, -0.018125638365745544, 0.0340503454208374, 0.017275450751185417, 0.024889660999178886, -0.01620006561279297, -0.011525480076670647, -0.0215873122215271, 0.019465075805783272, 0.024302367120981216, 0.01563369855284691, 0.0012362858979031444, 0.054096873849630356, -0.0006204431992955506, -0.0023853324819356203, -0.005460019689053297, 0.016521714627742767, 0.07994076609611511, 0.011614460498094559, -0.03888218477368355, -0.022485140711069107, 0.014682270586490631, -0.02720244601368904, 0.03607161343097687, 0.04138880968093872, 0.0385020412504673, -0.031638264656066895, 0.02443849667906761, 0.023478195071220398, -0.04296392202377319, -0.0052225771360099316, -0.06284477561712265, -0.0014229757944121957, -0.011676806956529617, -0.010016805492341518, -0.0023174728266894817, -0.04754311591386795, 0.04713428020477295, -0.04474276676774025, -0.029765291139483452, 0.06336836516857147, -0.041217707097530365, -0.014780229888856411, -0.04269969463348389, 0.09420587867498398, 0.01895512454211712, 0.01959570311009884, 0.0024593581911176443, -0.016977408900856972, -0.003348943078890443, 0.04382093623280525, -0.031063728034496307, -0.02920740656554699, -0.015536126680672169, 0.02871115133166313, 0.018832501024007797, -0.033551860600709915, 0.02079266496002674, -0.0255464818328619, 0.04372171685099602, -0.023198610171675682, -0.0035342939663678408, 0.033498313277959824, 0.024852588772773743, -0.052736375480890274, -0.059279464185237885, -0.010036293417215347, 0.06913790106773376, 0.009531508199870586, 0.04463275521993637, 0.022215167060494423, 0.0031262084376066923, -0.003934008534997702, 0.06015783175826073, 0.016515148803591728, -0.003010411513969302, 0.020749017596244812, 0.07309391349554062, 0.010308333672583103, 0.046679191291332245, 0.034781862050294876, -0.046631526201963425, 0.03720745071768761, -0.025426285341382027, -0.03865524381399155, 0.017675522714853287, 0.04336797818541527, 0.03517189621925354, -0.015816759318113327, -0.006033407989889383, 0.05790087580680847, -0.016024945303797722, 0.03167206048965454, -0.0108631681650877, 0.019306741654872894, -0.03325044736266136, 0.027486197650432587, -0.004435434006154537, 0.021401086822152138, 0.020528458058834076, 0.04533897340297699, 0.016965046525001526, -0.015766115859150887, 0.016883747652173042, 0.01342813391238451, 0.0423828549683094, 0.02060813643038273, 0.022143805399537086, 0.021224351599812508, -0.031477224081754684, 0.0281959380954504, 0.003988076467067003, 0.019910475239157677, 0.02441328763961792, -0.0026866868138313293, 0.015483436174690723, 0.014086387120187283, -0.043814610689878464, 0.01012974139302969, -0.01072490680962801, -0.028572071343660355, 0.024433942511677742, 0.020777374505996704, 0.007746814750134945, 0.014576326124370098, 0.02178243175148964, 0.018306700512766838, -0.0018837915267795324, 0.039995912462472916, 0.02777746506035328, -0.00966730434447527, 0.00477850204333663, 0.012377986684441566, 0.027072908356785774, -0.014064328745007515, 0.05944055691361427, -0.07733040302991867, 0.010314442217350006, 0.0372529998421669, 0.02669394388794899, 0.0161647517234087, 0.13963405787944794, -0.04789036512374878, 0.025492779910564423, 0.015613093972206116, 0.03127395361661911, 0.026650214567780495, -0.03289995342493057, -0.030197743326425552, 0.029472757130861282, 0.014817103743553162, 0.03408531844615936, 0.03255387023091316, -0.04018304497003555, 0.081669382750988, 0.002473710337653756, -0.05441597104072571, 0.0032513493206351995, 0.010142018087208271, -0.019739948213100433, -0.006747789680957794, 0.014511357061564922, 0.01647617481648922, -0.022510314360260963, 0.0481037013232708, 0.016103308647871017, -0.09483633935451508, -0.026208335533738136, -0.03104330040514469, -0.046248652040958405, 0.005774468183517456, 0.020355194807052612, -0.02317192405462265, -0.029221462085843086, -0.015648530796170235, -0.020435642451047897, -0.036106470972299576, -0.0033621173352003098, -0.04458261653780937, -0.02788315713405609, -0.025467894971370697, -0.003917156718671322, -0.023409239947795868, -0.03829268366098404, 0.0011215097038075328, 0.03056035190820694, -0.10013707727193832, -0.02919580787420273, 0.005171093624085188, 0.03531552851200104, 0.04574037343263626, 0.034974828362464905, 0.019609922543168068, 0.0596855990588665, 0.016244271770119667, 0.0006211518193595111, -0.0007395145948976278, -0.061839062720537186, -0.005102349445223808, 0.0071175480261445045, 0.03051180951297283, 0.0319855771958828, 0.028616469353437424, 0.015484990552067757, 0.024507051333785057, -0.03698167949914932, 0.008082093670964241, 0.01469445414841175, 0.02045653760433197, 0.03784310072660446, -0.03531632572412491, 0.00621020095422864, 0.03261345624923706, 0.02377738244831562, 0.02210606262087822, -0.024253342300653458, 0.016207993030548096, 0.02296779304742813, 0.03194385766983032, 0.07222951948642731, -0.003356900066137314, 0.010942530818283558, -0.012979703955352306, -0.028939099982380867, -0.031390395015478134, -0.04370351880788803, 0.08057168871164322, -0.06942269206047058, 0.04317459464073181, 0.05643507465720177, 0.03700423613190651, 0.009399475529789925, -0.039549320936203, -0.07123815268278122, 0.028342971578240395, -0.020971670746803284, -0.01277113426476717, -0.025640344247221947, -0.02826675958931446, 0.008886919356882572, 0.06593610346317291, -0.024337943643331528, 0.006551725789904594, 0.09722058475017548, 0.013856199570000172, 0.04445105046033859, 0.023915257304906845, -0.0015787488082423806, -0.012540034018456936, 0.060455091297626495, 0.058974284678697586, 0.028742259368300438, -0.031879402697086334, 0.09340512752532959, 0.011726290918886662, 0.014149527065455914, 0.03295983746647835, -0.017983069643378258, 0.038194261491298676, 0.0020121766719967127, 0.08206330984830856, 0.003250286215916276, 0.018553072586655617, -0.07517828792333603, 0.030437229201197624, 0.03981421887874603, -0.014111808501183987, 0.0008511630003340542, 0.012438079342246056, 0.001110736862756312, -0.02778605930507183, -0.047334231436252594, -0.023482970893383026, 0.006471124943345785, 0.01836630515754223, -0.007349015213549137, 0.012579262256622314, -0.02728858031332493, -0.08628083765506744, 0.05352938175201416, -0.052076127380132675, -0.05550617352128029, 0.06586075574159622, 0.04311806336045265, -0.006948017980903387, -0.005556814838200808, 0.0037669206503778696, 0.0019511437276378274, -0.0285310260951519, -0.0010423701023682952, 0.027906255796551704, -0.021040983498096466, 0.0021517514251172543, 0.023008214309811592, 0.05129969120025635, -0.04332170635461807, 0.004170964006334543, -0.007727363612502813, -0.014439325779676437, 0.001133503159508109, 0.014254636131227016, -0.01933467760682106, -0.02695331908762455, 0.01205388456583023, -0.0012046403717249632, -0.02499055117368698, 0.03698060289025307, 0.01949588768184185, 0.019741758704185486, -0.040963832288980484, 0.03993063420057297, -0.021123917773365974, -0.004425148479640484, -0.04921199753880501, -0.01279934961348772, 0.0471503771841526, -0.05510648339986801, 0.046567853540182114, -0.004596265498548746, -0.026386599987745285, -0.041059933602809906, -0.01846395619213581, 0.0007428008830174804, 0.022930342704057693, -0.034200482070446014, -0.00025967281544581056, -0.033646028488874435, 0.028236163780093193, 0.06698145717382431, 0.002283817622810602, -0.004657259676605463, -0.016802845522761345, 0.017982978373765945, -0.07907010614871979, -0.041199348866939545, 0.03743408992886543, 0.006516550667583942, -0.042940929532051086, 0.005356539972126484, -0.035678837448358536, -0.018218737095594406, 0.01743900775909424, -0.02454686537384987, -0.04702746123075485, -0.046033427119255066, 0.04335707426071167, -0.017637958750128746, -0.04958257079124451, -0.005818546283990145, 0.004649394657462835, -0.026292884722352028, -0.04918058589100838, -0.025267736986279488, 0.019040750339627266, 0.03339284658432007, -0.04515804722905159, -0.02032536454498768, -0.020214887335896492, 0.03887245059013367, -0.027702249586582184, -0.054353926330804825, -0.06449946761131287, 0.04211517050862312, -0.000801765127107501, 0.029297424480319023, -0.005442431196570396, -0.015134257264435291, 0.05943397060036659, -0.002184425015002489, 0.00971127487719059, 0.028556091710925102, -0.006948386784642935, 0.03598754480481148, 0.01638094335794449, -0.014196488074958324, -0.008745528757572174, -0.060071635991334915, 0.07393648475408554, -0.02542698197066784, -0.01846139132976532, 0.03132181614637375, 0.002296893857419491, 0.09706845134496689, 0.03991268202662468, 0.022661594673991203, 0.008319772779941559, -0.05681902542710304, -0.046461377292871475, 0.058035705238580704, 0.012401671148836613, -0.01937939040362835, 0.014832384884357452, 0.007633789908140898, 0.04617404192686081, -0.016126615926623344, 0.0277831070125103, -0.00665242550894618, 0.010185172781348228, -0.005486513487994671, -0.03887016326189041, 0.023326450958848, -0.06099865585565567, 0.01323100458830595, 0.05570811778306961, -0.018772361800074577, -0.011336138471961021, 0.023868372663855553, -0.05537591874599457, -0.007287142798304558, -0.04606496915221214, -0.014210888184607029, -0.002571243792772293, -0.015252673998475075, 0.007277971599251032, 0.009603151120245457, 0.023181533440947533, -0.032481275498867035, 0.004174431320279837, 0.0035154956858605146, -0.048812877386808395, -0.039142221212387085, 0.0059023089706897736, 0.017588283866643906, 0.046416863799095154, 0.022533534094691277, -0.01867811009287834, 0.0007949513383209705, 0.03864602744579315, -0.018336858600378036, -0.014156927354633808, -0.007997430860996246, 0.024963276460766792, 0.024960031732916832, 0.011065835133194923, 0.05298776179552078, -0.025243446230888367, -0.03831956163048744, -0.028351491317152977, 0.038689084351062775, -0.007990050129592419, 0.03043869137763977, 0.02015109173953533, 0.043815288692712784, -0.005971685517579317, 0.051495470106601715, -0.020357754081487656, 0.025369394570589066, 0.00017320910410489887, 0.030935104936361313, 0.023288460448384285, 0.021021855995059013, 0.04533260688185692, 0.0438665896654129, -0.04443966969847679, 0.004845004063099623, -0.009179924614727497, -0.0028541225474327803, 0.03193330392241478, -0.024854468181729317, 0.0016619848320260644, -0.014868971891701221, -0.011473900638520718, 0.003166153095662594, 0.016642458736896515, -0.036932822316884995, -0.01821741834282875, -0.013057129457592964, -0.013622069731354713, 0.011853435076773167, -0.013862800784409046, -0.023834431543946266, -0.005154017824679613, -0.01602254994213581, -0.0962667390704155, 0.032320536673069, -0.014693264849483967, -0.037562668323516846, 0.017077326774597168, 0.03969498351216316, -0.05448968708515167, -0.013680248521268368, 0.008929308503866196, -0.03132748231291771, 0.0816299319267273, -0.01950002834200859, 0.043029118329286575, 0.0012612271821126342, -0.02736959420144558, 0.028617963194847107, -0.02431442216038704, 0.019883930683135986 ]
Le propriétaire de transformateurs électriques mentionnés au III de l' article 1519 G du code général des impôts qui font l'objet d'un contrat de concession dépose auprès du service des impôts des entreprises dont relève l'installation, au plus tard le deuxième jour ouvré suivant le 1er mai de chaque année, la déclaration prévue à l'article 1649 A quater du même code au moyen d'un support papier ou dématérialisé dont les caractéristiques sont fixées par l'administration. Cette déclaration mentionne : 1° L'identification du concessionnaire : dénomination sociale, adresse complète et numéro d'identification attribué, le cas échéant, conformément aux dispositions du second alinéa de l'article R. 123-221 du code de commerce ; 2° Le nombre de transformateurs électriques par commune qui font l'objet d'un contrat de concession ; 3° La tension en amont de chaque transformateur qui fait l'objet d'un contrat de concession.
Code général des impôts, annexe iii
328 P
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642336
2024-06-02 00:00:00
df344c530e9f7203416264ff0d04d707cde719e054ade751d0f0f0dd753d40d8
[ -0.053904756903648376, 0.0763130933046341, 0.053377870470285416, 0.042371027171611786, -0.011219557374715805, -0.05944736674427986, -0.016180559992790222, 0.052543457597494125, 0.06284573674201965, -0.013097433373332024, -0.037831760942935944, 0.02441788837313652, 0.010485094040632248, 0.00551085639744997, -0.0029416719917207956, 0.06766920536756516, 0.09729962050914764, 0.03592996671795845, 0.022742412984371185, -0.008717318996787071, 0.015224147588014603, 0.007020716089755297, 0.012134796008467674, 0.0242213923484087, -0.09969575703144073, 0.04331669583916664, 0.043711841106414795, -0.0671185627579689, -0.07816261798143387, 0.03212917596101761, -0.10029924660921097, -0.06434594094753265, 0.020833058282732964, 0.029436154291033745, 0.027234306558966637, 0.006743715610355139, 0.016074515879154205, -0.03131227195262909, 0.013797120191156864, 0.0020833478774875402, 0.007116221357136965, 0.04910621419548988, 0.032367147505283356, 0.02383093535900116, -0.03638356551527977, 0.04586435481905937, -0.046809662133455276, 0.05523188039660454, 0.008708436042070389, 0.06425308436155319, 0.058231599628925323, 0.04088457301259041, -0.02681908942759037, -0.030894791707396507, 0.05273402854800224, 0.0574372224509716, -0.04415140673518181, 0.01065373420715332, 0.04899636283516884, -0.03115503117442131, -0.010966150090098381, -0.0019602503161877394, -0.055824894458055496, -0.013120357878506184, -0.05784783884882927, -0.06589116156101227, 0.0337694026529789, -0.05867036059498787, 0.12851551175117493, 0.02944188192486763, -0.027789073064923286, 0.007212742697447538, 0.019193781539797783, -0.015756115317344666, 0.07016222178936005, 0.072263702750206, -0.02171367220580578, 0.027073275297880173, -0.011625323444604874, 0.016533128917217255, 0.04252928867936134, 0.0028677128721028566, 0.029213134199380875, -0.0006563335773535073, -0.015594539232552052, -0.025249583646655083, 0.02209281362593174, -0.038872163742780685, -0.0030761866364628077, 0.005684966221451759, -0.004542601760476828, -0.023690035566687584, 0.03994017839431763, -0.06269211322069168, 0.018994877114892006, 0.0017141310963779688, -0.035650502890348434, 0.013948187232017517, 0.0820331946015358, -0.03458369895815849, 0.030243810266256332, 0.006760552991181612, 0.01944069378077984, -0.014836292713880539, 0.00586731405928731, 0.007817436009645462, 0.023786749690771103, -0.04554404690861702, -0.02457916922867298, -0.025299644097685814, -0.10618351399898529, -0.02335180900990963, -0.038928426802158356, 0.005608886480331421, -0.004401286598294973, 0.0466599315404892, -0.029258443042635918, -0.0932554230093956, 0.050917576998472214, -0.05436090752482414, -0.035408925265073776, -0.01611224189400673, -0.08063992112874985, -0.01372320856899023, -0.08989803493022919, 0.0012418569531291723, -0.04469595476984978, -0.012738419696688652, -0.015996398404240608, 0.012522384524345398, 0.029730793088674545, -0.02307664230465889, -0.004739411640912294, -0.012677086517214775, -0.03576166555285454, -0.020634079352021217, -0.04109800606966019, 0.0342126339673996, 0.0028066665399819613, 0.04739801958203316, -0.054652195423841476, -0.025877417996525764, -0.09094888716936111, 0.03525996580719948, -0.00557648204267025, 0.03350713104009628, -0.047144774347543716, -0.03290131315588951, -0.006004614289849997, 0.03354406729340553, -0.02019440568983555, 0.037402279675006866, 0.05210942402482033, 0.030180135741829872, 0.0030382785480469465, -0.009357929229736328, 0.030308332294225693, 0.03283223509788513, -0.03964811936020851, -0.025088880211114883, -0.010231968946754932, 0.04588360711932182, 0.04755644127726555, -0.050774455070495605, -0.04154207929968834, -0.011746752075850964, -0.021729085594415665, 0.03108113631606102, 0.026516824960708618, -0.011079341173171997, -0.08005276322364807, 0.048622015863657, 0.005110502243041992, -0.013501924462616444, -0.01743384078145027, -0.02517164684832096, -0.04693937301635742, 0.016029536724090576, -0.06555694341659546, 0.07092351466417313, 0.013130237348377705, -0.03121202625334263, -0.023298708721995354, -0.02698557637631893, 0.020362207666039467, 0.04549482837319374, -0.03899501636624336, 0.056621551513671875, 0.042069874703884125, -0.019245712086558342, -0.02091287262737751, 0.033155255019664764, -0.05293833836913109, 0.000008452555448457133, 0.039308179169893265, -0.08584968745708466, -0.02324545755982399, 0.052055858075618744, -0.05882374569773674, -0.002064275089651346, -0.042058058083057404, 0.03334140405058861, -0.0457935631275177, 0.017438745126128197, -0.027252158150076866, -0.015818558633327484, -0.020119428634643555, -0.06809510290622711, 0.016196012496948242, -0.006743956822901964, 0.030438313260674477, -0.06313561648130417, 0.01352929137647152, 0.044847894459962845, -0.043866757303476334, -0.02736196108162403, -0.055354245007038116, -0.015254463069140911, 0.019574901089072227, -0.04297111928462982, -0.008254259824752808, -0.02097366563975811, -0.049991969019174576, -0.03187855705618858, 0.03341091424226761, 0.031101569533348083, -0.02307124063372612, 0.029898477718234062, 0.024498390033841133, 0.011067327111959457, 0.0501374751329422, -0.020278003066778183, 0.026601163670420647, 0.02118096500635147, -0.009940821677446365, -0.007911048829555511, -0.007485656067728996, 0.03500315174460411, -0.0029361946508288383, -0.017195994034409523, -0.007376766763627529, 0.030933436006307602, 0.02958693914115429, 0.011008113622665405, -0.03927045315504074, -0.0011495397193357348, -0.0587695948779583, 0.016058726236224174, -0.03850642964243889, 0.0171586312353611, -0.0010929415002465248, 0.022493580356240273, -0.011826700530946255, -0.016751017421483994, -0.04104514792561531, -0.01947617530822754, 0.02142213098704815, 0.023202713578939438, -0.017634842544794083, 0.0416363887488842, 0.009229378774762154, -0.03310948610305786, 0.018510786816477776, -0.027563011273741722, 0.007747950032353401, -0.08574233949184418, 0.04589248448610306, 0.05021962895989418, -0.020820504054427147, -0.044883787631988525, 0.005685572978109121, 0.06555379927158356, 0.016758129000663757, 0.009521080181002617, 0.012037178501486778, -0.031038781628012657, -0.04420894756913185, 0.029324118047952652, 0.0035586052108556032, 0.007098376750946045, 0.018917284905910492, -0.008288898505270481, -0.024794813245534897, 0.006509788334369659, -0.03800629451870918, 0.06192288547754288, -0.02078329212963581, 0.009733026847243309, -0.046273477375507355, 0.015508739277720451, -0.01101831253618002, -0.045855555683374405, -0.011201546527445316, 0.061353106051683426, 0.0327385812997818, 0.017462128773331642, -0.08972112834453583, 0.03867758810520172, 0.013692698441445827, -0.014978081919252872, -0.0038528069853782654, -0.03749672695994377, 0.018870733678340912, -0.04166491702198982, 0.006149802356958389, -0.0026926600839942694, -0.030221862718462944, -0.019769832491874695, -0.011016597039997578, 0.015835262835025787, 0.006539694964885712, -0.006541560869663954, 0.04391074553132057, 0.02211815118789673, 0.01701480709016323, 0.0028564552776515484, -0.01314459927380085, 0.06613140553236008, -0.023976359516382217, 0.007822235114872456, -0.054888248443603516, 0.08493930101394653, -0.027100514620542526, 0.08689583837985992, -0.02644040621817112, -0.02297396771609783, -0.03654685989022255, -0.003962131682783365, -0.033998504281044006, -0.017706401646137238, -0.007989163510501385, 0.03692963719367981, 0.02418510802090168, -0.08754716068506241, 0.02428193762898445, 0.041580162942409515, -0.004862450994551182, 0.022061722353100777, -0.02009553089737892, 0.012317236512899399, 0.02899213507771492, -0.06565706431865692, -0.0558074489235878, 0.03552188724279404, 0.04347425326704979, -0.01931263692677021, 0.03228764608502388, -0.0021480012219399214, -0.003803671570494771, -0.014441512525081635, 0.019113844260573387, -0.024824049323797226, 0.030522633343935013, 0.01847352460026741, -0.013136172667145729, -0.00523318350315094, 0.0074945236556231976, 0.040110304951667786, -0.039965223520994186, 0.022250957787036896, -0.0005870856693945825, -0.03294757753610611, -0.029471777379512787, 0.048822954297065735, 0.014593897387385368, -0.02399815246462822, -0.014723573811352253, 0.03976113721728325, -0.043426986783742905, 0.03003961406648159, -0.053936559706926346, -0.030022116377949715, -0.04444362595677376, 0.053622741252183914, 0.01848534308373928, -0.01527490746229887, 0.0434727743268013, 0.02336500771343708, 0.014836295507848263, 0.05544989928603172, -0.003579222597181797, 0.02933378331363201, 0.022868121042847633, -0.01692422479391098, 0.0016887118108570576, 0.024446895346045494, 0.036753635853528976, 0.003412379650399089, 0.009212110191583633, -0.011990061961114407, -0.023838743567466736, 0.027673427015542984, 0.05404601991176605, 0.0037193363532423973, 0.08589719980955124, -0.013232340104877949, -0.009669839404523373, 0.04656577482819557, 0.050936389714479446, 0.003962231799960136, 0.016268912702798843, 0.054654624313116074, 0.047221940010786057, 0.014867041260004044, 0.09721044450998306, 0.10657154023647308, -0.012677470222115517, 0.002550533041357994, -0.02929629571735859, 0.028179796412587166, 0.03976183757185936, -0.05735555291175842, -0.011872456409037113, -0.04503471776843071, 0.028672222048044205, -0.010473650880157948, 0.016244860365986824, 0.04176590219140053, 0.14274318516254425, -0.052470069378614426, 0.019109919667243958, 0.021585602313280106, 0.035086147487163544, -0.10524836927652359, -0.05052413046360016, -0.003025919897481799, 0.02323799766600132, 0.04110274091362953, 0.028239412233233452, 0.018913788720965385, -0.03848700225353241, 0.08596164733171463, -0.025208067148923874, -0.10652551054954529, -0.03478940203785896, -0.02663274295628071, 0.0010706839384511113, 0.00833609327673912, 0.00864548422396183, 0.0044807554222643375, -0.004578149877488613, 0.04059663042426109, 0.021878298372030258, -0.08599459379911423, -0.0544913075864315, 0.038869988173246384, 0.003131543518975377, 0.0523783378303051, 0.00021981657482683659, -0.02456004172563553, -0.014541848562657833, 0.018270157277584076, -0.029683833941817284, 0.012591687962412834, 0.010344290174543858, -0.0177171528339386, -0.009116005152463913, -0.0025705494917929173, 0.02540551871061325, -0.006986222695559263, -0.026166759431362152, 0.04779906943440437, -0.0060025607235729694, -0.013672861270606518, -0.0721501037478447, 0.025708887726068497, -0.020886320620775223, 0.022442620247602463, 0.02473401091992855, 0.017640860751271248, 0.019979728385806084, 0.015901317819952965, -0.017252886667847633, -0.018554475158452988, -0.04402900114655495, 0.03105234168469906, -0.006043339613825083, 0.025212476029992104, -0.006883635185658932, 0.03611205518245697, 0.03912334144115448, 0.053615327924489975, 0.011329024098813534, -0.019821016117930412, 0.022600991651415825, 0.0245658066123724, -0.013855045661330223, -0.021222779527306557, -0.013626143336296082, 0.046164918690919876, 0.02276644855737686, 0.013893484137952328, -0.007421397138386965, -0.018503321334719658, 0.009843976236879826, 0.04230926185846329, 0.012473497539758682, -0.044270314276218414, 0.039979662746191025, -0.05685320124030113, -0.012591099366545677, -0.01683776266872883, -0.010667331516742706, 0.057889800518751144, 0.019868815317749977, 0.04450760409235954, 0.05259149894118309, -0.00306259305216372, 0.004150685854256153, -0.0034676005598157644, -0.00853343028575182, -0.027507314458489418, -0.0047891573049128056, -0.04648064449429512, -0.05012720450758934, 0.02976563759148121, -0.03130559250712395, 0.0712350532412529, -0.04058795049786568, -0.0196992177516222, 0.04717956855893135, -0.009377025067806244, 0.009985753335058689, 0.025761857628822327, 0.01830662600696087, -0.034950677305459976, 0.023131180554628372, -0.04496121034026146, -0.02197081595659256, 0.02669334039092064, 0.05432309955358505, -0.028901688754558563, 0.012979540973901749, 0.02949155867099762, 0.01646697148680687, 0.05901762470602989, 0.0632651299238205, 0.02623705565929413, 0.05388673022389412, -0.02985500916838646, 0.015449907630681992, 0.033445436507463455, -0.0042225937359035015, -0.007069917395710945, 0.05373479798436165, 0.03599294275045395, -0.0004739874566439539, -0.019783275201916695, -0.018887247890233994, -0.05580702796578407, 0.059531502425670624, 0.037986308336257935, 0.030393559485673904, 0.02867845632135868, 0.027143258601427078, -0.04885072633624077, 0.010946892201900482, -0.04509330913424492, -0.01800835132598877, 0.03733185678720474, 0.029312841594219208, -0.03516624867916107, 0.029600350186228752, -0.010872157290577888, 0.006296772975474596, -0.02586284652352333, 0.05541038513183594, 0.01550668478012085, 0.03242285177111626, 0.008536405861377716, -0.0029855764005333185, -0.015917573124170303, 0.04201171547174454, -0.02850363403558731, 0.004956342745572329, -0.029118109494447708, 0.007554326206445694, -0.030091118067502975, -0.03425252437591553, -0.04193279519677162, 0.022827686741948128, -0.041856441646814346, 0.011384147219359875, -0.04152180254459381, -0.00930737517774105, 0.004908644128590822, -0.008324651047587395, 0.05647736415266991, 0.006823787931352854, 0.005518193356692791, -0.027561599388718605, -0.0070618218742311, 0.01179791521281004, -0.005945088341832161, 0.05838329344987869, 0.03546741232275963, 0.0022369015496224165, -0.023739509284496307, 0.027166128158569336, -0.01630200259387493, 0.012552984990179539, -0.004828738979995251, 0.047694530338048935, 0.008663661777973175, 0.014420307241380215, 0.06112406775355339, 0.007183379493653774, -0.016385678201913834, -0.027976389974355698, 0.05960667505860329, 0.012639394029974937, 0.0002039560058619827, 0.040061868727207184, 0.029034337028861046, -0.01858200877904892, 0.019112123176455498, -0.009495717473328114, 0.018862565979361534, 0.010315092280507088, -0.012908144854009151, -0.03284823149442673, -0.030984824523329735, 0.03749188408255577, 0.011289211921393871, 0.007272952236235142, 0.0007861056365072727, 0.026438575237989426, -0.03656809404492378, -0.039955999702215195, -0.005574198439717293, -0.029502825811505318, 0.0029467171989381313, -0.0045659467577934265, 0.02048841491341591, -0.023365838453173637, -0.004384665749967098, -0.044354360550642014, 0.033501628786325455, -0.01671462506055832, -0.013268422335386276, -0.00369694153778255, 0.02370183728635311, 0.027730628848075867, 0.007107921410351992, 0.0636778250336647, 0.014267361722886562, 0.01773538626730442, -0.02379523031413555, -0.010084707289934158, 0.009322648867964745, 0.010180179961025715, -0.014795161783695221, 0.002631796058267355, -0.013742638751864433, 0.029041392728686333, -0.022296873852610588, -0.06533154845237732, -0.02602076157927513, 0.0019407140789553523, 0.09565366804599762, 0.035345155745744705, 0.0043391017243266106, 0.021869108080863953, -0.0013180633541196585, -0.04974937438964844, 0.012327698990702629, -0.006850855890661478, 0.039112888276576996, 0.007958734408020973, -0.01752198301255703, 0.03143966943025589, -0.0536222867667675, -0.0038917616475373507, 0.016741976141929626, -0.01000687014311552, 0.010895341634750366, -0.01222611591219902, -0.010004883632063866, -0.01084272563457489, 0.02674327977001667, 0.0027044143062084913, -0.009958225302398205, 0.047246940433979034, 0.016041113063693047, -0.02341948263347149, -0.04383588209748268, -0.006178911775350571, 0.005734184291213751, -0.0036955424584448338, 0.03656989336013794, -0.011442383751273155, -0.0015257856575772166, -0.003707002615556121, -0.010562465526163578, 0.0031106024980545044, -0.012528087012469769, -0.017445707693696022, -0.026085732504725456, 0.025544479489326477, 0.008631152100861073, 0.07728254795074463, -0.08717934787273407, 0.029054315760731697, 0.008365882560610771, 0.01482535619288683, 0.01825699768960476, -0.014488238841295242, -0.021451855078339577, -0.008661779575049877, 0.04647077992558479, -0.0010383415501564741, 0.04962344467639923, -0.09386439621448517, 0.05151120945811272, -0.03714992478489876, -0.00297068664804101, -0.0367613211274147, -0.055968187749385834, 0.0006946963840164244, 0.013146503828465939, -0.03941434249281883, 0.028739726170897484, -0.058468617498874664, 0.008832789026200771, -0.04895569011569023, 0.002967813052237034, 0.030457716435194016, 0.10148114711046219, 0.0034032983239740133, 0.030076900497078896, 0.03283343091607094, -0.011802962981164455, 0.030051136389374733, -0.010294786654412746, -0.004136570729315281, -0.030842717736959457, 0.0579117015004158, 0.005007525905966759, 0.013433697633445263, 0.0017017563804984093, 0.028503064066171646, -0.022172410041093826, -0.10757129639387131, -0.0037148960400372744, -0.028225639835000038, -0.04996393620967865, -0.07312355190515518, 0.018864145502448082, 0.02527419663965702, -0.009622940793633461, -0.03526195138692856, 0.0261602234095335, -0.006595156155526638, 0.03320730850100517, 0.009929966181516647, -0.00039266154635697603, -0.004941042046993971, -0.013903417624533176, -0.03771626204252243, 0.010088685899972916, -0.005845856852829456, 0.0035866836551576853, -0.021933138370513916, -0.02174343541264534, -0.03300047665834427, 0.032262545078992844, -0.033851999789476395, 0.044310636818408966 ]
L'exonération de taxe d'aménagement prévue au 2° du I de l'article 1635 quater D du code général des impôts en faveur des constructions de locaux d'habitation et d'hébergement s'applique dès lors qu'elles sont financées dans les conditions prévues au II de l'article D. 331-1 du code de la construction et de l'habitation ou au b du 2 de l'article D. 372-9 du même code.
Code général des impôts, annexe iii
328 Q
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046538972
2022-11-10 00:00:00
4237179299c67071c74592c84565fb845d3ee5c9e954ea139610fda25f960579
[ -0.042529307305812836, 0.04945521056652069, -0.06086249649524689, 0.074954554438591, 0.032492563128471375, 0.01102431584149599, -0.044441819190979004, 0.02294076420366764, 0.030693231150507927, -0.1068166196346283, -0.040406253188848495, -0.05644533783197403, -0.008187326602637768, 0.013589232228696346, -0.028921399265527725, 0.043090108782052994, 0.03570815175771713, 0.07686096429824829, -0.04807543009519577, 0.060177285224199295, 0.03546280413866043, 0.013091360218822956, -0.020991768687963486, 0.06569560617208481, -0.027710657566785812, 0.07094714045524597, 0.018666356801986694, -0.03475749120116234, 0.0036372654139995575, 0.08101250231266022, -0.04547472670674324, 0.034566186368465424, 0.016547726467251778, 0.08139488846063614, 0.02227984555065632, -0.031048865988850594, 0.01500706933438778, -0.019806591793894768, -0.01419981662184, -0.004239732399582863, 0.012719557620584965, 0.01386667974293232, 0.01101709995418787, 0.00578697957098484, 0.009687346406280994, 0.01496029831469059, -0.020614473149180412, 0.12115228921175003, -0.035235170274972916, 0.08488588780164719, -0.004143496043980122, 0.08300101011991501, -0.006729399785399437, 0.028216836974024773, 0.0020985864102840424, 0.0380248986184597, -0.08124268800020218, 0.015315547585487366, 0.0826428085565567, -0.01596692204475403, 0.019239375367760658, -0.001297108130529523, -0.016933083534240723, 0.06566010415554047, 0.011483164504170418, 0.018117081373929977, 0.024469973519444466, -0.06737809628248215, 0.11273864656686783, -0.026066605001688004, -0.006809195503592491, 0.03186827898025513, 0.02907244674861431, 0.06449975818395615, 0.0233139768242836, 0.1004931703209877, 0.0062012458220124245, -0.004106996580958366, 0.026563433930277824, 0.03002380020916462, 0.01580340974032879, -0.015342175029218197, 0.06888639181852341, 0.002322193467989564, -0.02283620648086071, 0.005965739954262972, 0.022216660901904106, -0.005106883589178324, -0.025455376133322716, 0.0597684346139431, -0.02450222335755825, 0.04313810542225838, -0.009945081546902657, 0.07227896898984909, -0.015927864238619804, 0.037434015423059464, 0.00770554831251502, -0.009055931121110916, 0.12383401393890381, -0.0034076336305588484, -0.005369572900235653, -0.010459448210895061, 0.007423472125083208, -0.01429960411041975, -0.009174097329378128, -0.032942671328783035, 0.04897497966885567, -0.007280969060957432, -0.05169502645730972, 0.03604612872004509, -0.06884955614805222, -0.02465386874973774, 0.00659777969121933, -0.07105002552270889, -0.040063608437776566, 0.09564347565174103, 0.036017127335071564, -0.04500830918550491, -0.02586407959461212, 0.0443703792989254, -0.022672029212117195, 0.007403624709695578, -0.022397145628929138, 0.03182003274559975, -0.07839687913656235, -0.030771488323807716, 0.019596537575125694, -0.02558089792728424, -0.013221371918916702, -0.0036095334216952324, 0.059870049357414246, 0.055547986179590225, 0.045950714498758316, -0.06159438192844391, -0.0025633627083152533, -0.026371527463197708, 0.029842523857951164, -0.0203867144882679, -0.019632495939731598, -0.03788214176893234, -0.05880836769938469, -0.03391546383500099, -0.03603903949260712, 0.04284710809588432, 0.004036502912640572, 0.0296559389680624, -0.008030656725168228, -0.06890242546796799, 0.010168174281716347, -0.012165096588432789, -0.016457384452223778, 0.029774703085422516, 0.015148048289120197, -0.019420312717556953, 0.023197973147034645, 0.07428591698408127, 0.015991928055882454, 0.028210042044520378, 0.015814533457159996, -0.048006314784288406, -0.01013291347771883, 0.06520037353038788, 0.003332474734634161, -0.03281008079648018, -0.05388398468494415, -0.046231720596551895, 0.04741906374692917, -0.016828561201691628, 0.018068868666887283, 0.06416983902454376, -0.013150396756827831, 0.0171932615339756, 0.014157554134726524, -0.0121544124558568, -0.021847089752554893, -0.013637540861964226, -0.0023421384394168854, -0.021198304370045662, -0.027035165578126907, 0.08289215713739395, -0.04268068075180054, -0.09898244589567184, 0.011286883614957333, -0.0491553470492363, -0.015208358876407146, 0.037396445870399475, -0.0033001720439642668, -0.048468947410583496, -0.02335064671933651, 0.011498651467263699, -0.01775030978024006, -0.03143279626965523, -0.0722418949007988, 0.010585980489850044, 0.035143882036209106, -0.08722139149904251, 0.025194833055138588, 0.04887697100639343, 0.003762186737731099, -0.028758326545357704, 0.042007628828287125, 0.004473112057894468, 0.03909897804260254, 0.021328769624233246, -0.0042538768611848354, 0.048046670854091644, 0.008303148671984673, -0.009117022156715393, -0.004719969816505909, -0.0377839133143425, -0.033315181732177734, 0.005032937973737717, -0.027468539774417877, -0.004144934006035328, -0.044717784970998764, -0.017984962090849876, -0.045689765363931656, -0.031675875186920166, 0.05179794132709503, -0.02198881469666958, -0.008215606212615967, 0.01647884212434292, -0.0509231761097908, -0.06961263716220856, 0.008693746291100979, 0.039531804621219635, -0.0019816302228718996, 0.04454599693417549, -0.06602939963340759, -0.02016701176762581, 0.0005984914605505764, -0.02540600672364235, -0.022001152858138084, -0.0104986522346735, -0.0053991456516087055, -0.02513096109032631, -0.0015517952851951122, 0.04588478431105614, -0.004726034589111805, 0.03875698149204254, 0.025401998311281204, -0.04723675176501274, 0.05013648420572281, -0.034820690751075745, 0.04094361141324043, -0.053130656480789185, -0.003484101500362158, -0.04265225678682327, -0.03532566875219345, 0.13177800178527832, -0.03453182429075241, 0.029760411009192467, -0.08519667387008667, 0.013905772008001804, -0.005199347157031298, -0.0176984965801239, 0.02473464235663414, 0.05297080799937248, 0.038031745702028275, -0.031757332384586334, -0.056379351764917374, -0.006780711468309164, -0.0024384683929383755, 0.00672595389187336, 0.008970620110630989, -0.08949102461338043, 0.002586289308965206, -0.025079326704144478, 0.002164421835914254, 0.019153175875544548, -0.059955134987831116, 0.02615303546190262, -0.014918556436896324, 0.0009585915831848979, -0.037821896374225616, -0.0589509941637516, -0.07771344482898712, -0.013817450031638145, 0.007023338694125414, -0.006593376398086548, 0.0034351602662354708, 0.013483915477991104, 0.019598504528403282, 0.001384242088533938, -0.032462526112794876, 0.023988991975784302, 0.009145651012659073, 0.009020855650305748, -0.036128293722867966, 0.0064000519923865795, -0.004675369244068861, -0.0057054078206419945, -0.02271217107772827, 0.052348971366882324, -0.019871003925800323, 0.04634576290845871, -0.07192979753017426, 0.03764931112527847, 0.010763084515929222, -0.03408411517739296, -0.00916512031108141, 0.002122187288478017, 0.056005436927080154, -0.08296416699886322, -0.04576632380485535, -0.004569557961076498, 0.006582232192158699, -0.06757768988609314, -0.03436381742358208, 0.04554663598537445, 0.018488368019461632, 0.015628408640623093, -0.001020375988446176, -0.050190217792987823, 0.0016816010465845466, -0.01492274273186922, 0.04458196461200714, 0.052600495517253876, 0.0020409722346812487, 0.020705848932266235, -0.0019352955278009176, 0.0920654758810997, 0.014911804348230362, -0.0014175329124554992, -0.0008718050667084754, -0.013520765118300915, 0.017925670370459557, 0.023981202393770218, -0.023198479786515236, 0.010424514301121235, -0.02352762408554554, 0.023399364203214645, 0.04082648456096649, -0.05108858644962311, 0.00982134509831667, -0.00021169621322769672, 0.012806070037186146, -0.0016352529637515545, 0.008415652438998222, 0.02441544644534588, 0.08340674638748169, -0.04326970502734184, -0.052532803267240524, 0.010645794682204723, 0.09844735264778137, 0.004761906340718269, 0.031233517453074455, 0.017936736345291138, 0.0320417620241642, -0.03138677775859833, -0.04113468900322914, -0.042847275733947754, 0.025827961042523384, 0.037339288741350174, -0.01750262826681137, -0.02206278219819069, -0.00020126689923927188, 0.03410743549466133, -0.02958427369594574, 0.04738948866724968, -0.06527671962976456, 0.015829462558031082, 0.029041389003396034, 0.01025914866477251, 0.0063391863368451595, -0.055801596492528915, 0.03318414464592934, 0.01595202647149563, -0.019086647778749466, -0.015722356736660004, -0.00889502838253975, 0.048246584832668304, 0.08189129084348679, 0.04263294115662575, -0.00455353781580925, -0.004196596331894398, 0.03999428078532219, 0.022497642785310745, 0.011036531068384647, -0.0074986182153224945, 0.0024295810144394636, -0.02233310602605343, 0.0010057903127744794, 0.005469968542456627, 0.0012247299309819937, 0.022840064018964767, 0.030621720477938652, -0.038779862225055695, -0.061434291303157806, 0.016226066276431084, -0.002164597390219569, -0.009179663844406605, 0.0043798224069178104, -0.007264665327966213, -0.0039153206162154675, 0.01459184568375349, 0.00688521983101964, 0.016357779502868652, -0.0004903560620732605, -0.020263461396098137, -0.0017121697310358286, 0.012931489385664463, 0.03220473229885101, -0.014667210169136524, -0.019878610968589783, 0.03011919930577278, -0.026348276063799858, -0.029057109728455544, 0.004049185197800398, 0.007790159434080124, 0.013818260282278061, -0.04429697245359421, 0.03176894783973694, -0.06310050189495087, -0.014671110548079014, 0.0009482180466875434, 0.03836053982377052, -0.008700038306415081, 0.1329619139432907, 0.012953917495906353, 0.015847520902752876, 0.03816910833120346, 0.009257706813514233, -0.030353954061865807, -0.027273686602711678, 0.005497691687196493, 0.07106845080852509, 0.03807768598198891, 0.007654792629182339, 0.0007587154395878315, -0.03356611728668213, 0.033370207995176315, -0.05320333316922188, 0.007468194235116243, -0.02756585367023945, 0.020771099254488945, -0.03219973295927048, -0.016734901815652847, 0.02548196353018284, 0.06638476997613907, -0.006587324198335409, -0.017082570120692253, 0.00780223635956645, -0.08866815268993378, -0.03302522003650665, -0.012839351780712605, -0.023859111592173576, -0.0032830454874783754, 0.030119100585579872, -0.012748868204653263, -0.043536413460969925, 0.03532600775361061, 0.010098363272845745, 0.018842030316591263, 0.004883128684014082, 0.015198199078440666, -0.011694466695189476, 0.0006513397092930973, -0.04622948542237282, 0.005791290197521448, -0.0034653868060559034, 0.03330693021416664, 0.019955940544605255, -0.05600034445524216, 0.03883049264550209, -0.014622511342167854, 0.009697320871055126, 0.008207233622670174, 0.04471002519130707, 0.0034397051203995943, -0.006210570223629475, 0.0231108907610178, -0.007664254400879145, -0.00726469699293375, 0.054665472358465195, 0.04334627091884613, 0.01861770823597908, -0.021282896399497986, -0.02336919493973255, 0.026167994365096092, -0.019326888024806976, 0.0066955117508769035, -0.04385649040341377, 0.042742643505334854, 0.018438946455717087, 0.012282904237508774, -0.016043314710259438, -0.021369758993387222, 0.03559572249650955, -0.03289927542209625, 0.038166724145412445, -0.05831862613558769, -0.024218302220106125, 0.03386884555220604, 0.03048715367913246, 0.03586648032069206, 0.0027319281361997128, -0.025298144668340683, -0.01979263313114643, 0.008518204092979431, -0.040730610489845276, -0.05757784843444824, 0.021387672051787376, 0.019365401938557625, 0.037693776190280914, -0.002804309595376253, 0.061748821288347244, 0.01971256732940674, 0.0011773841688409448, 0.021357668563723564, -0.03488660603761673, -0.010493614710867405, -0.024798857048153877, -0.03526656702160835, 0.02628357522189617, -0.0024767278227955103, -0.044493094086647034, 0.04652267321944237, -0.019394241273403168, 0.054097194224596024, 0.02422836422920227, 0.009739973582327366, 0.053028613328933716, 0.0045979321002960205, -0.004298579413443804, -0.04740821570158005, 0.0551883727312088, -0.00987495668232441, 0.05113452300429344, -0.0025696968659758568, -0.003005770966410637, 0.037317778915166855, 0.02604183740913868, -0.010641559958457947, -0.016184475272893906, 0.04171121120452881, 0.06964997202157974, 0.04465058073401451, 0.005525622051209211, 0.03934646025300026, 0.013651280663907528, 0.01647355780005455, 0.0017512711929157376, -0.0454813577234745, 0.041073497384786606, 0.004662953782826662, 0.020132727921009064, -0.02477671019732952, -0.040790658444166183, -0.004171967972069979, 0.040106285363435745, 0.018124723806977272, 0.0011944760335609317, -0.050061341375112534, -0.032648228108882904, -0.02677643857896328, 0.02356213703751564, -0.0058284359984099865, 0.025823621079325676, -0.01606561988592148, 0.010440152138471603, -0.0679425448179245, -0.019567981362342834, 0.020243939012289047, -0.014894701540470123, 0.0172463096678257, -0.012708713300526142, 0.045740071684122086, -0.0362846702337265, 0.021649161353707314, -0.05048002302646637, -0.011923643760383129, -0.03261028230190277, -0.002112961607053876, 0.02277073636651039, 0.05103939771652222, -0.01976882852613926, 0.013532154262065887, -0.05885191261768341, 0.0003614448069129139, -0.024493934586644173, 0.01833927258849144, -0.016897540539503098, 0.021960917860269547, -0.05284520983695984, 0.015508315525949001, -0.03544330969452858, 0.02687201090157032, -0.029164303094148636, -0.0037647131830453873, -0.04109716787934303, 0.02194986678659916, -0.00763660529628396, -0.01594257354736328, 0.030050041154026985, 0.049911677837371826, -0.007107738871127367, -0.015930568799376488, 0.016355624422430992, 0.0024856701493263245, -0.001420017797499895, -0.032216764986515045, 0.0076857637614011765, 0.025267569348216057, -0.006465937476605177, 0.07619352638721466, 0.0356917530298233, -0.010784837417304516, -0.041491713374853134, 0.004063173197209835, -0.0019525237148627639, -0.01934979297220707, 0.020174706354737282, 0.003031895263120532, -0.041913021355867386, 0.01381714642047882, 0.005028465762734413, -0.025378989055752754, -0.023798780515789986, -0.01211620308458805, -0.03188149258494377, 0.020961420610547066, 0.060509391129016876, -0.010975141078233719, -0.04955214262008667, 0.010372555814683437, -0.045801375061273575, -0.03657373785972595, -0.00795231107622385, -0.03235195577144623, -0.00717904744669795, -0.012491668574512005, 0.014839326962828636, 0.010150915011763573, 0.016234297305345535, -0.04311779886484146, -0.015024333260953426, -0.015267782844603062, -0.040919702500104904, -0.0878370925784111, -0.04261880740523338, 0.04852380231022835, 0.030221883207559586, -0.028797775506973267, 0.06159362941980362, -0.015397513285279274, -0.0104506965726614, -0.01489277370274067, -0.006265719886869192, 0.011604532599449158, -0.009071595035493374, -0.03991487994790077, 0.03195130452513695, -0.021380990743637085, -0.025587718933820724, -0.06177525967359543, -0.03778063878417015, -0.026086900383234024, -0.0021568811498582363, 0.05915010720491409, 0.015557674691081047, 0.037456631660461426, 0.03791413456201553, -0.090462826192379, -0.0446963869035244, -0.021821269765496254, -0.00028629330336116254, 0.07252612709999084, 0.030243147164583206, -0.022788934409618378, 0.03281314671039581, -0.0022251454647630453, 0.07049800455570221, -0.05277146026492119, -0.061053983867168427, -0.0015331159811466932, -0.028533339500427246, -0.03259613364934921, 0.027270453050732613, 0.037419967353343964, 0.008084815926849842, -0.01803615316748619, -0.03919623792171478, -0.00583962956443429, 0.013476703315973282, -0.04009633511304855, 0.013928492553532124, -0.005070486105978489, 0.012107586488127708, 0.009111042134463787, 0.018589189276099205, 0.028676975518465042, 0.04499993100762367, 0.040016960352659225, 0.02313753217458725, 0.015248378738760948, 0.07630985230207443, 0.04336953163146973, 0.033055346459150314, -0.038605060428380966, 0.07973410934209824, -0.02079080045223236, -0.024106016382575035, 0.014742898754775524, 0.006007798481732607, 0.0031043062917888165, 0.004102874081581831, 0.011651862412691116, 0.006086546927690506, 0.00885931309312582, 0.030410848557949066, 0.06609172374010086, -0.04547132924199104, 0.04929708316922188, -0.011004440486431122, 0.02676492929458618, -0.013700488954782486, 0.019751256331801414, 0.0389723926782608, 0.016233433037996292, -0.022265886887907982, 0.05650624260306358, 0.014915094710886478, 0.0029244974721223116, -0.045153290033340454, -0.02336551621556282, 0.012746083550155163, 0.06172345206141472, 0.040087439119815826, -0.01052882056683302, 0.008317433297634125, -0.010599019937217236, -0.00864450540393591, -0.01962045580148697, 0.015438662841916084, -0.05513517186045647, -0.0196278914809227, -0.02064875327050686, -0.03826496750116348, -0.04734901338815689, -0.007124796975404024, -0.03466027230024338, 0.03872096166014671, 0.029835103079676628, -0.03490529954433441, 0.021532490849494934, -0.010194892063736916, 0.01911425031721592, -0.017291272059082985, 0.032287318259477615, -0.08804063498973846, 0.010920857079327106, 0.0134494099766016, -0.024089185521006584, 0.033971771597862244, -0.012186538428068161, 0.015362475998699665, 0.005098071880638599, -0.004326094873249531, 0.023837020620703697, -0.0094070453196764, -0.0554441437125206, 0.060541361570358276, -0.02442263625562191, -0.01762039214372635, -0.031239906325936317, -0.022052627056837082, -0.04839814826846123 ]
Dans les communes qui ne sont pas dotées d'un plan local d'urbanisme ou d'un plan d'occupation des sols à la date du 1er juillet et qui approuvent, à compter de cette date, un plan local d'urbanisme et procèdent aux formalités prévues à l' article R. 153-21 du code de l'urbanisme avant le 1er janvier de l'année suivante, la taxe d'aménagement prévue à l' article 1635 quater A du code général des impôts est instituée, sauf délibération contraire prise dans les conditions prévues par le 1° du I du même article 1635 quater A, à compter du 1er janvier de la deuxième année qui suit.
Code général des impôts, annexe iii
328 R
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047278834
2023-03-10 00:00:00
7a65d4e871a6e2b85656bd900f4c7a89154754348cd4995e513552debf93f7e2
[ -0.06312909722328186, 0.029116274788975716, -0.07259532809257507, 0.037705324590206146, -0.004202147480100393, -0.02948577143251896, -0.03788095340132713, 0.017611736431717873, 0.04439914971590042, -0.06157473474740982, -0.04502469673752785, -0.05705156922340393, 0.031085342168807983, -0.01651553437113762, -0.01069777924567461, 0.045756787061691284, 0.05864758417010307, 0.060611121356487274, -0.03176587447524071, 0.02461131475865841, 0.06700117886066437, -0.015424727462232113, -0.018347160890698433, 0.07900136709213257, -0.02537740208208561, 0.029847677797079086, 0.03820420801639557, -0.05114443972706795, -0.0336395725607872, 0.0384981632232666, -0.09452052414417267, 0.013541952706873417, 0.025295056402683258, -0.016553888097405434, 0.06645162403583527, -0.030267473310232162, 0.03221646323800087, -0.022866005077958107, 0.014058652333915234, -0.0018450079951435328, 0.024493547156453133, 0.00672169728204608, 0.013702884316444397, 0.006869066972285509, -0.007252030540257692, 0.013070677407085896, 0.011469447053968906, 0.13047073781490326, -0.03329993039369583, 0.054280031472444534, 0.005923778284341097, -0.0045761545188724995, -0.0222343560308218, -0.03844610974192619, -0.00728452717885375, 0.07200978696346283, -0.08408049494028091, 0.001886414596810937, 0.06261812895536423, -0.010169734247028828, -0.021738756448030472, -0.0020427810959517956, -0.036656953394412994, 0.03568020090460777, -0.03179575130343437, 0.009236535988748074, 0.020632967352867126, -0.057326219975948334, 0.12660905718803406, -0.05660506710410118, -0.008383071981370449, -0.0016850356478244066, -0.03090197592973709, 0.03931686654686928, 0.042764805257320404, 0.09480459988117218, 0.03000587783753872, 0.04259448125958443, 0.052051641047000885, 0.017262035980820656, -0.06378932297229767, -0.044071659445762634, 0.05431544408202171, 0.0106615936383605, -0.006665776949375868, -0.025644486770033836, -0.02164897508919239, 0.01501127053052187, -0.06038231402635574, 0.043463513255119324, 0.0070405201986432076, 0.06654658168554306, -0.060362014919519424, 0.0265898909419775, -0.005039589945226908, 0.02202242985367775, -0.023887433111667633, -0.03953661024570465, 0.08838745951652527, 0.011088049970567226, -0.0516347698867321, 0.032432228326797485, -0.002559786196798086, 0.030053935945034027, -0.018124263733625412, 0.005161256995052099, 0.021476784721016884, -0.01050954032689333, -0.07542205601930618, 0.0248134545981884, -0.03255502134561539, 0.04328322783112526, 0.028140949085354805, 0.008516723290085793, -0.025967581197619438, 0.04081091657280922, -0.026757000014185905, -0.055336859077215195, -0.013501942157745361, 0.028209559619426727, -0.005620342679321766, -0.037964802235364914, -0.028929976746439934, -0.007012882735580206, -0.09746767580509186, -0.022269656881690025, -0.04286446049809456, 0.014515169896185398, -0.007079802453517914, 0.010966790840029716, 0.07385844737291336, 0.04026700556278229, 0.0015011297073215246, -0.08491136878728867, 0.014525722712278366, -0.03818197548389435, -0.0029760515317320824, 0.01723606139421463, 0.004907032009214163, 0.05351072922348976, -0.07064739614725113, -0.024242402985692024, -0.028282925486564636, 0.03290676698088646, 0.0044679283164441586, 0.029452787712216377, -0.015105322003364563, -0.058064110577106476, 0.018229469656944275, -0.05182996764779091, -0.03013819269835949, 0.013888940215110779, 0.03199392184615135, 0.004693800583481789, 0.04687120392918587, -0.01668909192085266, -0.029296256601810455, 0.024501537904143333, 0.014046735130250454, -0.04942099750041962, 0.025966625660657883, 0.045277323573827744, 0.051034022122621536, 0.006952513474971056, 0.010750365443527699, -0.031559497117996216, 0.02658969908952713, 0.018217671662569046, 0.04411953315138817, 0.02842319943010807, -0.06912683695554733, 0.007406207732856274, 0.005725892260670662, -0.010072851553559303, -0.014513157308101654, -0.016428669914603233, 0.0004578842199407518, 0.01127250213176012, 0.0019933220464736223, 0.0793372094631195, -0.07184407860040665, -0.05194554105401039, -0.03298737108707428, -0.02348310500383377, 0.04677470773458481, 0.0589553564786911, 0.006191404536366463, -0.02728734351694584, -0.014253273606300354, -0.013343908824026585, -0.00032613505027256906, -0.04764812812209129, -0.04641919210553169, -0.007745771203190088, 0.10060945153236389, -0.10513785481452942, 0.025919552892446518, 0.04230155423283577, 0.060598429292440414, -0.037919893860816956, -0.006582831963896751, -0.01998312398791313, 0.07948469370603561, -0.0022969471756368876, 0.01613553613424301, 0.0010437045712023973, 0.004487235564738512, -0.012799259275197983, -0.0068678054958581924, -0.018341992050409317, -0.0713149756193161, 0.04043053835630417, 0.008646886795759201, -0.01861208863556385, -0.05955035611987114, -0.010360706597566605, -0.03534660115838051, -0.027336714789271355, 0.020104363560676575, -0.05109848082065582, 0.00843050703406334, 0.014985098503530025, -0.09446556121110916, -0.06878460198640823, 0.05853313207626343, 0.02469520829617977, -0.038133956491947174, 0.006052661687135696, -0.069868303835392, -0.03926699981093407, 0.07924621552228928, -0.06658604741096497, -0.03168077766895294, -0.011212880723178387, 0.0036124882753938437, -0.06498485058546066, -0.02347073331475258, -0.015854887664318085, 0.014459711499512196, 0.05709452927112579, 0.003206373890861869, -0.03146153688430786, 0.049801055341959, -0.0036928558256477118, 0.04281383007764816, 0.0018054291140288115, -0.06304562091827393, -0.04535773769021034, -0.006631480064243078, 0.0969325602054596, -0.0014349709963425994, 0.0077230012975633144, -0.04741291329264641, -0.03306375816464424, -0.01114123035222292, 0.0025405483320355415, 0.017239734530448914, 0.052377600222826004, 0.040400732308626175, -0.004672301467508078, 0.016356661915779114, -0.03052731603384018, 0.0017721472540870309, -0.019548218697309494, 0.002085261046886444, -0.08340326696634293, 0.012066693045198917, -0.002679527038708329, -0.021607037633657455, -0.005321013741195202, -0.01538467314094305, 0.01806001365184784, 0.030155465006828308, 0.007844025269150734, -0.019032448530197144, -0.02375617064535618, -0.013323470950126648, -0.009509008377790451, 0.03347636014223099, -0.03444794937968254, 0.02681281417608261, -0.042170602828264236, -0.06009712070226669, -0.008495673537254333, -0.025227822363376617, 0.015037493780255318, 0.010592945851385593, 0.03443372622132301, 0.01937226951122284, 0.02353365533053875, 0.0019184561679139733, -0.025311781093478203, -0.020196691155433655, 0.06611403077840805, 0.0409875251352787, 0.06035653129220009, -0.031427059322595596, 0.008828447200357914, 0.03284847363829613, -0.007285657338798046, 0.03482292965054512, 0.006479957606643438, 0.029623225331306458, -0.04089583829045296, -0.011049995198845863, -0.0248714629560709, -0.008271727710962296, -0.0443110391497612, -0.0034564423840492964, 0.06193653866648674, 0.031059930101037025, -0.014986170455813408, -0.0008284017094410956, -0.10790961980819702, 0.0241596307605505, -0.026162760332226753, 0.04816773533821106, 0.04341411590576172, -0.05640476197004318, -0.012989675626158714, -0.04662305861711502, 0.06822118908166885, 0.027297113090753555, 0.008458761498332024, -0.016936004161834717, -0.02784672938287258, 0.038349855691194534, -0.010256203822791576, -0.039729438722133636, 0.02844529040157795, -0.03205360099673271, 0.05059506744146347, 0.017803732305765152, -0.03336778283119202, 0.012507135048508644, 0.015830369666218758, -0.02515399269759655, 0.03296968713402748, -0.015157351270318031, 0.010288110002875328, 0.047613684087991714, -0.0018322730902582407, -0.00143861910328269, 0.0052711209282279015, 0.05934052914381027, 0.049642257392406464, 0.021835898980498314, -0.009616490453481674, 0.013744981959462166, -0.020596250891685486, -0.019226402044296265, -0.026340974494814873, 0.029613111168146133, 0.045361265540122986, 0.003298212308436632, -0.0028586459811776876, -0.028888210654258728, 0.04416580870747566, -0.037198860198259354, 0.04993746802210808, -0.02103920467197895, 0.02496391534805298, 0.01603582501411438, -0.008427259512245655, 0.012551956810057163, -0.0028179429937154055, 0.02867724746465683, 0.03873474895954132, -0.04217594489455223, 0.013137422502040863, -0.0012193057918921113, 0.030159002169966698, 0.02969895489513874, 0.03436465561389923, -0.0018786644795909524, -0.0006072901887819171, 0.022815708070993423, 0.006736951880156994, 0.0033299014903604984, -0.00948408804833889, 0.0012769013410434127, -0.006776310037821531, 0.03207350894808769, -0.015526975505053997, 0.019973285496234894, 0.033959273248910904, -0.006209048442542553, -0.007390688639134169, -0.03205357864499092, 0.004245609510689974, 0.0034756988752633333, -0.012260545045137405, 0.05036419257521629, -0.009188531897962093, 0.04775608703494072, 0.029667150229215622, 0.023771781474351883, 0.04057640954852104, -0.008649319410324097, -0.04804319143295288, 0.014301393181085587, 0.017385689541697502, 0.06954073905944824, 0.016939854249358177, -0.03384418785572052, -0.0013366745552048087, 0.028321318328380585, -0.045895446091890335, 0.0074877007864415646, 0.021972134709358215, 0.023418543860316277, -0.05468973144888878, 0.020519472658634186, -0.010005426593124866, 0.007462081965059042, 0.030748307704925537, 0.03839260712265968, 0.03280450031161308, 0.1508954018354416, -0.030760014429688454, 0.032258540391922, 0.030929576605558395, -0.0017063483828678727, -0.013799712061882019, -0.021404441446065903, -0.027999095618724823, 0.05234351009130478, 0.028979307040572166, 0.024392984807491302, -0.016525419428944588, -0.040731191635131836, 0.03285999968647957, -0.09087729454040527, 0.012686535716056824, -0.056133855134248734, 0.007090682629495859, -0.07452321797609329, -0.021101893857121468, 0.032355938106775284, 0.03353600203990936, -0.004518008325248957, 0.010480917058885098, 0.005282342899590731, -0.07560619711875916, 0.0013533090241253376, -0.0328986831009388, -0.010250195860862732, 0.026941513642668724, 0.042212773114442825, -0.0016372218960896134, -0.002753679873421788, 0.010107925161719322, -0.05497301369905472, -0.026879992336034775, 0.008887155912816525, -0.020901184529066086, -0.027201561257243156, -0.01219636294990778, -0.03855894133448601, -0.02387930266559124, -0.02430974505841732, -0.004300940781831741, 0.05567910149693489, -0.02798634022474289, 0.03130317106842995, 0.027709271758794785, -0.0026606046594679356, -0.02222788892686367, 0.020473618060350418, -0.008639451116323471, -0.004627853166311979, 0.009545272216200829, -0.00040791783249005675, 0.01303061656653881, 0.0013934049056842923, 0.06440234929323196, 0.0158089492470026, -0.0029975539073348045, -0.008439702913165092, 0.0032370463013648987, -0.04378050938248634, 0.027473829686641693, -0.03860893473029137, 0.016022736206650734, 0.013441869989037514, 0.018403438851237297, 0.00234289956279099, -0.04338635876774788, -0.02747097611427307, 0.0022566167172044516, 0.02173996903002262, -0.023960795253515244, -0.03254292160272598, 0.01595667190849781, 0.03341317176818848, 0.05229732394218445, -0.012434553354978561, -0.03994990885257721, -0.0017825207905843854, 0.021108556538820267, -0.014177623204886913, -0.08175288885831833, -0.02305145002901554, -0.014651614241302013, 0.004705922678112984, 0.025978125631809235, 0.10628566145896912, 0.06591267138719559, 0.036469969898462296, 0.029249612241983414, -0.06477410346269608, -0.001999384956434369, 0.024720273911952972, -0.040520861744880676, -0.001067856908775866, -0.011267789639532566, -0.030769582837820053, 0.06945675611495972, -0.04439418762922287, 0.027289528399705887, 0.060044292360544205, -0.055863797664642334, 0.03293684497475624, 0.022818278521299362, 0.0017045087879523635, -0.025950375944375992, 0.02261652611196041, 0.061327751725912094, 0.04799612984061241, 0.003585605416446924, 0.0032419159542769194, 0.010395336896181107, 0.026969170197844505, 0.008944404311478138, -0.012265605852007866, 0.042539238929748535, 0.03403239697217941, -0.012678970582783222, 0.0039378744550049305, 0.0556098110973835, 0.004829233046621084, 0.047391537576913834, 0.0024999205488711596, -0.035963647067546844, 0.036305323243141174, 0.0421035997569561, 0.006132054142653942, -0.020455943420529366, -0.028462424874305725, 0.017978785559535027, 0.036018241196870804, 0.07482345402240753, 0.002177226124331355, -0.01087084412574768, -0.040776725858449936, -0.07767225801944733, -0.0006449206848628819, -0.012093685567378998, -0.029408352449536324, 0.04041539877653122, 0.018413078039884567, -0.07589052617549896, -0.015244374983012676, 0.044042881578207016, 0.03098633885383606, 0.008195927366614342, 0.0349932461977005, 0.003634460037574172, 0.009439553134143353, 0.020146436989307404, 0.021445702761411667, -0.009121808223426342, -0.06133100390434265, 0.013743470422923565, 0.022374417632818222, 0.0526941753923893, 0.004630233161151409, 0.004426064435392618, -0.036031324416399, 0.0024896766990423203, -0.041519854217767715, 0.017120499163866043, -0.052380725741386414, 0.035845797508955, -0.007138713728636503, 0.03472990170121193, -0.042193491011857986, 0.08334149420261383, -0.02771873213350773, -0.04324941337108612, 0.0017051628092303872, 0.0033315883483737707, -0.013078687712550163, -0.037909798324108124, 0.026224108412861824, 0.01801474206149578, 0.016942882910370827, 0.002102734288200736, 0.043257199227809906, -0.056100521236658096, 0.02429153025150299, -0.04010387882590294, 0.022890543565154076, 0.025440191850066185, -0.042651426047086716, 0.027369653806090355, 0.015205143019557, -0.01624603196978569, -0.03761338070034981, 0.02616318315267563, -0.021782860159873962, -0.006539319176226854, 0.016070738434791565, 0.002974684350192547, -0.01159153413027525, 0.014621482230722904, -0.030841639265418053, -0.00902467966079712, -0.050583720207214355, 0.009562433697283268, -0.044259898364543915, -0.018705692142248154, 0.036985814571380615, -0.023557458072900772, -0.05115751549601555, -0.014793740585446358, 0.006534712854772806, -0.033936358988285065, -0.03331613168120384, -0.01533996220678091, 0.049186550080776215, 0.006040074396878481, -0.021117322146892548, -0.02164582721889019, 0.02794514037668705, 0.02548402175307274, -0.011016159318387508, 0.021042855456471443, -0.009981163777410984, -0.04884754866361618, -0.05224389210343361, 0.034534089267253876, -0.014369851909577847, -0.024189479649066925, 0.060221415013074875, 0.027939265593886375, 0.00971601065248251, -0.03401534631848335, 0.01650094985961914, 0.015242544002830982, 0.0026154525112360716, -0.023243548348546028, 0.04697003960609436, -0.028289152309298515, -0.01567358337342739, 0.00029717377037741244, -0.03242168575525284, 0.058161839842796326, 0.022318201139569283, 0.05695014446973801, 0.05100051686167717, 0.004711775109171867, 0.06169091910123825, -0.05525656417012215, -0.04542027786374092, 0.011747547425329685, 0.027094349265098572, 0.06178674101829529, -0.024897707626223564, -0.012503706850111485, 0.03732583299279213, -0.0002397988282609731, 0.06379131972789764, -0.0487297959625721, -0.0011086409213021398, -0.005818722303956747, 0.030624033883213997, -0.03137801215052605, 0.008840342983603477, 0.04115695133805275, -0.035812437534332275, 0.0159657821059227, -0.011525076813995838, -0.0013182031689211726, 0.01805594004690647, -0.019675016403198242, 0.030064936727285385, 0.00308425584807992, 0.01840677298605442, 0.018129993230104446, -0.02413458563387394, 0.004603884648531675, 0.01999397575855255, 0.0068534184247255325, 0.053262896835803986, 0.01939069852232933, 0.07328687608242035, 0.009032458066940308, -0.009358859620988369, -0.009667149744927883, 0.05283421277999878, -0.024363024160265923, -0.00625113770365715, -0.03267320618033409, -0.0013872828567400575, 0.004185348749160767, -0.0017412693705409765, -0.0071663809940218925, 0.017670582979917526, 0.012797261588275433, -0.013181563466787338, 0.02998664416372776, -0.0012537131551653147, 0.05567806959152222, -0.01982385665178299, 0.030967120081186295, -0.015589878894388676, 0.0614410825073719, 0.011053656227886677, 0.045148998498916626, -0.003468319308012724, -0.00566742941737175, -0.012421761639416218, 0.0056540630757808685, -0.06049484387040138, -0.027932656928896904, -0.003980741836130619, 0.011205286718904972, 0.0151058379560709, 0.025837121531367302, 0.01056596077978611, 0.011610148474574089, -0.008880894631147385, 0.021165627986192703, 0.0411357581615448, 0.004981945734471083, -0.03663301095366478, -0.061335571110248566, -0.04340735450387001, -0.05333157628774643, 0.00733583839610219, -0.03461102396249771, 0.03460364788770676, 0.03914371877908707, -0.02837066724896431, -0.02287914976477623, -0.03932279348373413, -0.013151530176401138, -0.011926427483558655, 0.01366289984434843, -0.046821366995573044, 0.01934853009879589, 0.01220893207937479, -0.028166845440864563, -0.006699829362332821, -0.0033172336407005787, 0.04179776459932327, -0.038939233869314194, -0.03727763518691063, 0.02579251118004322, -0.027528734877705574, -0.04804583638906479, 0.1091064065694809, 0.016291551291942596, -0.02213168330490589, -0.01483620423823595, -0.05830109864473343, -0.01992465928196907 ]
Les communes disposant d'un plan d'occupation des sols partiel ne sont pas considérées comme dotées d'un plan d'occupation des sols au sens du 1° du I de l'article 1635 quater A du code général des impôts .
Code général des impôts, annexe iii
328 S
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047278838
2023-03-10 00:00:00
f8552d4e8c12597247c68b5157b7ebfd87b0e7dc11b619adce7b9c873b7e26be
[ -0.04403667151927948, 0.014964411035180092, -0.020399725064635277, 0.09408842027187347, 0.004084794316440821, -0.05727768689393997, -0.07646477222442627, 0.05641855299472809, 0.03966939449310303, -0.00896364077925682, 0.0009595456649549305, -0.02290988154709339, 0.02294835075736046, -0.008091636002063751, 0.005221220199018717, 0.020161040127277374, 0.07476729899644852, 0.059663064777851105, -0.02469964511692524, 0.05720038339495659, 0.06925449520349503, 0.03365502133965492, -0.02700616791844368, 0.08487068861722946, -0.004061294719576836, 0.01936350017786026, 0.0330410897731781, -0.018840085715055466, -0.042556263506412506, 0.017961444333195686, -0.07714822143316269, 0.01929285377264023, -0.05905779078602791, -0.013095126487314701, 0.07001350075006485, -0.10864430665969849, 0.05746728554368019, -0.029257064685225487, -0.007622359786182642, -0.06411181390285492, 0.06317184865474701, 0.020991694182157516, 0.057722967118024826, 0.0464276559650898, -0.0006699408404529095, 0.03539865463972092, 0.009867705404758453, 0.04426281154155731, -0.07203119993209839, 0.031834278255701065, 0.013582836836576462, 0.03456427529454231, 0.0019246457377448678, -0.02650315687060356, -0.027125874534249306, 0.04673565551638603, -0.08580785989761353, -0.01816650666296482, 0.04408250376582146, 0.009600295685231686, -0.05618375912308693, -0.0030313748866319656, -0.04319191724061966, -0.005498705431818962, 0.021244777366518974, -0.03637409210205078, 0.015932701528072357, -0.046082254499197006, 0.1230681762099266, -0.012716795317828655, -0.059133805334568024, 0.03718498349189758, -0.04545297846198082, 0.058876972645521164, 0.008867288939654827, 0.04800890386104584, 0.026708751916885376, 0.004821475129574537, 0.0012854891829192638, 0.023662088438868523, -0.07507718354463577, 0.0013045481173321605, 0.05444475635886192, 0.046489398926496506, 0.04145107790827751, -0.03228488191962242, -0.03903408721089363, 0.003722999943420291, -0.05330059304833412, -0.006786005105823278, -0.011859330348670483, 0.0629345029592514, -0.015161310322582722, -0.0020799492485821247, -0.0075174663215875626, 0.05830179899930954, -0.020685488358139992, -0.04206697270274162, 0.08842317014932632, 0.01945420727133751, -0.020154869183897972, 0.016602925956249237, 0.02725091017782688, -0.003203252563253045, 0.03727076202630997, -0.02168099209666252, -0.01789003610610962, -0.020405732095241547, -0.06602716445922852, -0.00941770151257515, -0.0065201204270124435, 0.04409049451351166, -0.0429803691804409, -0.014556681737303734, -0.007167829666286707, 0.03752892091870308, 0.007506803143769503, -0.07420942187309265, -0.024880634620785713, 0.007227955386042595, 0.003094118321314454, -0.049255043268203735, -0.06326235830783844, -0.00241460301913321, -0.07556834816932678, -0.025693895295262337, 0.02267589047551155, -0.029918838292360306, 0.01670769415795803, 0.03964114189147949, 0.027059899643063545, 0.039965029805898666, 0.04412619397044182, -0.10462217032909393, -0.018996451050043106, -0.0005519928527064621, -0.0030031707137823105, 0.04952789470553398, 0.0037318221293389797, 0.0046113221906125546, -0.07378964126110077, -0.012941595166921616, -0.02355216071009636, -0.04501418396830559, -0.03462105989456177, 0.0032682085875421762, 0.0051831030286848545, -0.041635941714048386, 0.026409989222884178, -0.03226185590028763, -0.00885198637843132, -0.006917828693985939, -0.007961218245327473, 0.036365948617458344, -0.0009211150463670492, -0.0062198699451982975, -0.022967930883169174, 0.042115069925785065, -0.025012856349349022, -0.011961434967815876, 0.0000031146746550803073, -0.009056667797267437, 0.09009958803653717, 0.031431179493665695, -0.056913722306489944, -0.011958129703998566, 0.03797765076160431, 0.04728514328598976, 0.04301975667476654, 0.056008193641901016, -0.07838912308216095, 0.013746853917837143, 0.04795800521969795, -0.00036096523399464786, -0.04341452568769455, -0.01137438416481018, -0.027918381616473198, 0.02337162382900715, -0.009183363057672977, 0.07724159955978394, -0.043342575430870056, -0.032022010535001755, -0.03271570801734924, -0.03546920791268349, 0.08675699681043625, 0.005013259593397379, 0.007443311158567667, -0.0489206537604332, 0.027411311864852905, -0.012210805900394917, -0.012300857342779636, -0.010289296507835388, -0.05897313356399536, 0.011275152675807476, 0.05241549760103226, -0.06910049915313721, 0.00895153358578682, 0.031086521223187447, 0.06647663563489914, -0.04836414381861687, 0.03026008792221546, -0.003334148321300745, 0.07239980250597, 0.010513324290513992, 0.037079062312841415, 0.027255035936832428, 0.012305264361202717, -0.003901661839336157, -0.019674915820360184, -0.04878629744052887, -0.046896204352378845, 0.004949485417455435, 0.02401927299797535, 0.03733984753489494, -0.041970159858465195, 0.010535364970564842, -0.020479891449213028, -0.03752831742167473, 0.008989277295768261, -0.027355341240763664, 0.022712096571922302, 0.017122864723205566, -0.036124009639024734, -0.02632632851600647, -0.0011676694266498089, 0.02837286703288555, -0.05003819242119789, 0.03128686919808388, -0.06280793994665146, -0.009474164806306362, 0.00846716295927763, -0.05621694028377533, 0.009507093578577042, 0.010989897884428501, -0.015805387869477272, -0.042165763676166534, -0.042177360504865646, -0.00020606933685485274, 0.04948592931032181, 0.07108079642057419, 0.024845855310559273, -0.06019491329789162, 0.05963251367211342, -0.01640954054892063, 0.0337165929377079, 0.0038162346463650465, -0.05391550436615944, 0.004107470624148846, -0.01976129226386547, 0.08035828918218613, -0.034781891852617264, 0.016058826819062233, -0.038710758090019226, 0.01929093897342682, -0.01919231005012989, -0.013945070095360279, 0.005393150262534618, 0.019445054233074188, 0.04183705151081085, -0.004533803556114435, -0.015900585800409317, -0.05821235477924347, 0.009232650510966778, 0.0001400817563990131, -0.020727450028061867, -0.04824396222829819, 0.0724031925201416, 0.015638597309589386, -0.08143362402915955, -0.0099830636754632, 0.008732754737138748, 0.05192741006612778, -0.011994805186986923, 0.054840900003910065, -0.020037800073623657, -0.061895087361335754, 0.001921027316711843, -0.02277430333197117, 0.021841203793883324, -0.008324064314365387, 0.0009904358303174376, -0.02264557033777237, -0.10155679285526276, -0.03223950415849686, -0.010556010529398918, 0.03491494059562683, 0.006936384364962578, 0.04366655275225639, 0.00008862421964295208, 0.014090515673160553, -0.0367487408220768, -0.06776672601699829, -0.03712090849876404, 0.04645746201276779, 0.029193339869379997, 0.025572797283530235, -0.02297145687043667, -0.013280707411468029, 0.04863269627094269, -0.0434877909719944, 0.022017711773514748, -0.005998265463858843, 0.06890776008367538, -0.00428412202745676, -0.04391104727983475, 0.025606216862797737, -0.020646167919039726, -0.06466083228588104, 0.0354301780462265, 0.04071134701371193, 0.04053810238838196, -0.008714812807738781, -0.027078688144683838, -0.06672590225934982, -0.030488625168800354, 0.01606006547808647, 0.02237396501004696, 0.05881669744849205, -0.05670426785945892, -0.06638999283313751, -0.020887205377221107, 0.021142879500985146, 0.007408695295453072, -0.008460534736514091, -0.02798253856599331, -0.043676186352968216, 0.02031717635691166, 0.029020652174949646, -0.019936034455895424, 0.01994917169213295, -0.05248924717307091, 0.0450628437101841, 0.01977241039276123, -0.03658819571137428, 0.011160816065967083, -0.004936412908136845, 0.0272564347833395, 0.019403886049985886, -0.008392502553761005, 0.010568827390670776, 0.08039695024490356, -0.0010818750597536564, -0.034625716507434845, 0.039409518241882324, 0.02714272402226925, 0.006975740194320679, 0.008049234747886658, -0.050989676266908646, -0.004675605800002813, -0.016345039010047913, -0.017779722809791565, -0.03007364645600319, 0.010576632805168629, 0.02600557915866375, 0.031528644263744354, -0.015973811969161034, -0.00683038542047143, 0.06752447783946991, -0.022926606237888336, 0.07852726429700851, -0.030507316812872887, 0.047788966447114944, -0.00002219155248894822, 0.01327156275510788, 0.014005384407937527, -0.0369066558778286, 0.003978300374001265, 0.012312246486544609, -0.06151147186756134, 0.034018099308013916, 0.0462195985019207, 0.043922193348407745, 0.011401195079088211, 0.01549996342509985, 0.0050489893183112144, 0.048304516822099686, 0.022797049954533577, -0.004048001952469349, 0.01726173236966133, 0.006419507786631584, -0.0014372599544003606, -0.02606954425573349, 0.034010834991931915, -0.039466533809900284, 0.020151646807789803, 0.08212220668792725, -0.0026545701548457146, 0.034514881670475006, -0.02383168414235115, 0.04071330279111862, -0.006067243404686451, 0.008570435456931591, 0.04504045099020004, -0.00907574500888586, 0.06913571059703827, 0.009339856915175915, 0.03844510763883591, 0.023275859653949738, -0.01185374055057764, -0.03099745139479637, -0.014323672279715538, 0.034602586179971695, 0.03623521700501442, 0.047010280191898346, -0.03774578496813774, -0.006820402108132839, 0.022367071360349655, -0.04275687783956528, 0.0029848229605704546, 0.02265036106109619, 0.08324138075113297, -0.029128359630703926, 0.007331960368901491, 0.007688133046030998, 0.018850017338991165, 0.029912687838077545, 0.014264004305005074, 0.058337461203336716, 0.13394662737846375, -0.05752663314342499, 0.02576647698879242, 0.035157326608896255, -0.016702361404895782, 0.05414295196533203, -0.017018968239426613, -0.053559329360723495, 0.08116025477647781, 0.015903597697615623, 0.012705700471997261, -0.006468588020652533, -0.03064308501780033, 0.05477326735854149, -0.03461124747991562, 0.01434538047760725, -0.08434901386499405, 0.019218871369957924, -0.06093090772628784, 0.014427321963012218, 0.0177933219820261, -0.01046763639897108, 0.014906005002558231, -0.006027733441442251, 0.0106256864964962, -0.059603333473205566, 0.04073600843548775, -0.025887973606586456, -0.027695899829268456, 0.032705157995224, 0.08168455213308334, -0.04300551116466522, 0.004924560897052288, 0.06472045183181763, -0.04920119047164917, -0.0076551008969545364, -0.02062929794192314, -0.020877500995993614, -0.034352753311395645, -0.013144462369382381, -0.05525468662381172, -0.03521507978439331, -0.011391134932637215, -0.03755269944667816, 0.021381210535764694, -0.023514099419116974, 0.01773885451257229, 0.002009445568546653, 0.013878344558179379, -0.04184224084019661, 0.035349663347005844, 0.024981936439871788, 0.012650873512029648, -0.009506255388259888, 0.0036212075501680374, -0.0024160207249224186, -0.035642072558403015, 0.044671010226011276, -0.005726059898734093, -0.007782073691487312, -0.0036442691925913095, -0.009941548109054565, -0.015283440239727497, 0.030193621292710304, -0.03231247141957283, 0.007947854697704315, -0.011349259875714779, 0.008103360421955585, -0.004137334413826466, -0.08150054514408112, -0.006196964997798204, 0.07124389708042145, -0.0003447014605626464, -0.022089127451181412, -0.031153172254562378, 0.07045799493789673, 0.014120361767709255, 0.01670629344880581, 0.00618393300101161, -0.003687888151034713, -0.006512362509965897, 0.019807158038020134, -0.023046599701046944, -0.007498275954276323, -0.03397872671484947, 0.014173531904816628, 0.016465866938233376, 0.05857400223612785, 0.03863072022795677, 0.041965026408433914, 0.026538852602243423, 0.011588996276259422, -0.05872734263539314, 0.012289879843592644, 0.06526320427656174, -0.03905664011836052, 0.0051877559162676334, -0.030271174386143684, -0.02144722454249859, 0.04486498609185219, -0.05662907660007477, -0.02901339903473854, 0.035591691732406616, 0.009584813378751278, 0.05314550921320915, 0.0020610240753740072, 0.019995898008346558, -0.04423709958791733, 0.0022952347062528133, -0.0039717769250273705, 0.06201266497373581, -0.0077780080027878284, 0.02383817732334137, 0.040004804730415344, 0.005412372760474682, 0.014335026033222675, 0.015661951154470444, 0.029421765357255936, -0.006720594596117735, 0.029118699952960014, 0.015943290665745735, 0.04745011776685715, -0.0015222574584186077, -0.02037949673831463, 0.017739957198500633, -0.032218143343925476, 0.016275353729724884, 0.06273217499256134, 0.014417211525142193, -0.017055680975317955, -0.032116737216711044, 0.009884266182780266, 0.0020892200991511345, 0.0514938123524189, 0.014458921737968922, 0.0049718027003109455, -0.03236253187060356, -0.04610193893313408, 0.021562032401561737, -0.013656264171004295, -0.04194093495607376, -0.005922346375882626, -0.027143241837620735, -0.04165244102478027, -0.004877669736742973, 0.06997062265872955, 0.015751954168081284, 0.027584832161664963, 0.03911817818880081, 0.0010227576131001115, -0.015966210514307022, 0.01370870042592287, -0.011330527253448963, 0.019676364958286285, -0.04241986200213432, -0.014602932147681713, -0.03474002331495285, 0.023231104016304016, -0.017270972952246666, 0.014746625907719135, -0.054860133677721024, -0.01509472168982029, -0.019232558086514473, 0.0008004060946404934, -0.0042813862673938274, 0.00036281466600485146, -0.01398144755512476, 0.03093828447163105, -0.013090323656797409, 0.03485339879989624, -0.02191256545484066, -0.0425826832652092, 0.01527357753366232, 0.005035755690187216, -0.016886388882994652, -0.04591948166489601, -0.005919639952480793, 0.03873591125011444, -0.0027415258809924126, -0.014913307502865791, 0.05659268796443939, -0.037681374698877335, 0.02669590711593628, -0.049153883010149, 0.004172229208052158, -0.008728460408747196, 0.0007266820757649839, 0.03512680158019066, 0.03440313786268234, -0.042934488505125046, -0.03170929104089737, -0.0002581985609140247, -0.007722780574113131, -0.025234965607523918, 0.00853582751005888, -0.007009168621152639, 0.020474128425121307, 0.005352684296667576, -0.0704338401556015, 0.00431804871186614, -0.01069634035229683, 0.0020446425769478083, -0.038982875645160675, -0.043000321835279465, 0.023432346060872078, -0.03163892775774002, -0.07488013803958893, 0.008082273416221142, -0.03886396065354347, 0.006235578563064337, 0.017704561352729797, -0.022742295637726784, 0.06625314801931381, -0.002284546382725239, 0.0015612136339768767, -0.03163604810833931, 0.041868872940540314, 0.027463775128126144, -0.03157789632678032, 0.01594758965075016, -0.026990223675966263, -0.01112627238035202, -0.030775949358940125, 0.04658625274896622, 0.014383448287844658, 0.007967973127961159, 0.061485838145017624, 0.0038754281122237444, 0.03271171823143959, -0.0369269922375679, 0.01792007125914097, 0.018862824887037277, 0.008325089700520039, -0.04299195483326912, 0.0400346964597702, -0.017358146607875824, -0.01881066896021366, 0.004189150407910347, -0.01311459019780159, -0.026782166212797165, 0.04032084718346596, 0.05394331365823746, 0.018496936187148094, 0.024060048162937164, 0.06452199816703796, -0.026400897651910782, -0.0439075231552124, 0.02107115276157856, 0.010175756178796291, 0.05188048258423805, -0.012501155957579613, -0.015171073377132416, 0.038359399884939194, 0.029149387031793594, 0.03140467777848244, 0.0322050116956234, 0.0015405990416184068, 0.02072864957153797, -0.022624371573328972, 0.04453326389193535, -0.06324780732393265, 0.030635440722107887, -0.034733060747385025, 0.002542931353673339, -0.0034804511815309525, 0.006266748998314142, 0.019391994923353195, 0.0008363411761820316, 0.061280444264411926, 0.003206176683306694, 0.020231418311595917, 0.004636781755834818, -0.0403134860098362, 0.0015772114275023341, -0.00963004119694233, 0.027676133438944817, 0.04063701629638672, 0.012544884346425533, 0.0436311811208725, -0.007133597042411566, -0.010853830724954605, 0.028201008215546608, 0.01556133758276701, -0.04797988384962082, -0.015268937684595585, -0.016713805496692657, -0.037670642137527466, 0.018559949472546577, 0.019116440787911415, 0.013749350793659687, 0.027261978015303612, 0.024168584495782852, -0.011095724068582058, 0.004150856286287308, -0.03303036093711853, 0.0016498577315360308, -0.024262243881821632, 0.028904814273118973, -0.020311931148171425, 0.06974353641271591, 0.07303813844919205, 0.014474744908511639, -0.05003775283694267, -0.0024808247108012438, -0.009607875719666481, 0.016443448141217232, 0.0050111375749111176, -0.03482832759618759, -0.025536632165312767, 0.025638461112976074, 0.009233060292899609, -0.011938710696995258, -0.0036455360241234303, -0.012776274234056473, 0.005650592036545277, 0.014134479686617851, 0.028816858306527138, 0.00442289374768734, 0.02560797892510891, -0.06375665962696075, -0.02830631472170353, -0.07198236137628555, -0.01313764788210392, -0.03954477608203888, 0.10015594214200974, -0.0545634888112545, -0.022593075409531593, 0.015030457638204098, -0.024787552654743195, 0.03934701159596443, -0.009521475993096828, 0.000030576051358366385, -0.08204478770494461, 0.017445284873247147, -0.006768578197807074, 0.017317982390522957, 0.0075937071815133095, -0.01007837988436222, 0.03294168412685394, 0.004196017514914274, -0.012819070369005203, 0.032519418746232986, -0.06973531097173691, 0.006164062302559614, 0.06447616964578629, 0.002585676498711109, -0.02772764302790165, 0.00022643915144726634, -0.01732485368847847, -0.03457920625805855 ]
Les autorités compétentes pour délivrer les autorisations d'urbanisme fournissent au responsable des services fiscaux dans le département : 1° Les procès-verbaux constatant les infractions ; 2° Sur demande : a) Un exemplaire du formulaire de la déclaration ou de la demande d'autorisation et ses pièces jointes ; b) Selon les cas, une copie de la décision ou la date à laquelle l'autorisation ou la décision de non-opposition à déclaration préalable est devenue tacite et, le cas échéant, le certificat d'urbanisme applicable.
Code général des impôts, annexe iii
328 T
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047278841
2023-03-10 00:00:00
60a72aec4ac6ca55a420935bcace53ff537fb6949fd1266533b2a535b0d86ef9
[ -0.03005705587565899, 0.0717700943350792, -0.05540876463055611, 0.021347884088754654, -0.011493035592138767, -0.09500857442617416, 0.019836725667119026, -0.031803328543901443, 0.011074447073042393, -0.0060932692140340805, -0.04783768579363823, -0.014845912344753742, 0.06885889172554016, 0.0308429766446352, -0.06285159289836884, 0.0875864326953888, 0.12861238420009613, 0.06284848600625992, -0.07008673250675201, 0.06618683785200119, 0.06206882372498512, 0.01269574649631977, 0.026693744584918022, 0.00703531363978982, -0.02602865733206272, 0.050529178231954575, -0.005287612322717905, -0.05022531747817993, -0.05281422659754753, 0.013440090231597424, -0.0592007040977478, -0.03455807641148567, 0.01475194375962019, 0.01549361553043127, 0.029206058010458946, -0.03064826689660549, 0.01544865407049656, 0.06901159137487411, -0.04673653468489647, -0.04820677638053894, -0.025926383212208748, 0.03477632254362106, 0.058027707040309906, -0.023902850225567818, -0.03051161952316761, 0.020722931250929832, 0.01667708344757557, 0.017278380692005157, -0.06684470921754837, 0.03883858397603035, -0.049418967217206955, 0.017890777438879013, -0.02442183531820774, -0.06786371767520905, 0.02945278398692608, 0.06582652777433395, -0.09024663269519806, 0.018177101388573647, 0.05443501099944115, -0.0048560951836407185, 0.008927498012781143, -0.0015594430733472109, -0.009960644878447056, 0.00927032995969057, -0.036399055272340775, -0.06704172492027283, 0.0350891537964344, -0.0011018760269507766, 0.0599125437438488, 0.021937750279903412, -0.05916818603873253, 0.00563348364084959, -0.03802267089486122, 0.008701317943632603, 0.08367538452148438, 0.09121338278055191, 0.009239564649760723, 0.061878055334091187, 0.03492661193013191, 0.010379966348409653, -0.023322677239775658, -0.03038843721151352, 0.007076774258166552, -0.031132912263274193, -0.01821504533290863, -0.08919137716293335, -0.03529807925224304, -0.07159270346164703, 0.00157269393093884, 0.0411628782749176, 0.018655752763152122, 0.058055996894836426, -0.031433653086423874, 0.024277538061141968, -0.015358833596110344, 0.04115338250994682, -0.0404563769698143, -0.02881583571434021, 0.013007319532334805, 0.016790766268968582, -0.054549649357795715, 0.009118888527154922, -0.024000653997063637, -0.03565783426165581, 0.017069486901164055, 0.0036270227283239365, -0.027950003743171692, -0.012143509462475777, -0.009163998998701572, -0.015840735286474228, -0.04106418788433075, -0.041147369891405106, 0.027226610109210014, -0.015465273521840572, 0.04718887433409691, 0.047033458948135376, 0.011241178959608078, -0.03704911097884178, -0.037837062031030655, 0.017576953396201134, 0.006913118530064821, -0.02290581911802292, -0.02545909583568573, 0.009791512973606586, -0.0822259783744812, 0.007860912941396236, -0.08000827580690384, 0.03713025152683258, -0.0351712703704834, -0.03026212379336357, 0.09195157140493393, -0.009585241787135601, 0.01765950582921505, -0.04598219320178032, 0.00210571545176208, -0.0074403658509254456, 0.03935151547193527, 0.044230200350284576, 0.012831870466470718, 0.04228916019201279, 0.0014254736015573144, -0.04548930004239082, -0.0715399831533432, 0.059756647795438766, 0.02099727652966976, 0.012178008444607258, -0.07961302250623703, -0.13037702441215515, 0.009613231755793095, -0.006074291188269854, 0.01592876762151718, 0.025227386504411697, 0.0025629031006246805, -0.01631675846874714, 0.004864249844104052, -0.035544589161872864, -0.01827738806605339, 0.006987433414906263, -0.009812076576054096, -0.045037176460027695, 0.04303469508886337, 0.024302909150719643, 0.07411042600870132, 0.0018793358467519283, -0.016412939876317978, -0.054054323583841324, 0.007164391689002514, -0.023403827100992203, 0.026833945885300636, 0.03661266341805458, -0.07211819291114807, 0.013302218168973923, -0.00948988739401102, -0.01141342893242836, -0.023683449253439903, -0.03538696840405464, -0.014514267444610596, -0.004914782475680113, -0.005107833072543144, 0.044818006455898285, 0.008399352431297302, -0.0420682355761528, -0.008359687402844429, -0.05965090170502663, 0.025570794939994812, 0.005290353205054998, -0.026891227811574936, -0.06732160598039627, 0.01765635423362255, 0.008000858128070831, -0.009289843961596489, -0.009590624831616879, -0.06131964549422264, 0.017688924446702003, 0.03449220955371857, -0.058832019567489624, -0.04337422177195549, 0.1102864146232605, 0.025201167911291122, 0.008454540744423866, 0.011285360902547836, -0.0009777792729437351, 0.008836532942950726, 0.002981776837259531, 0.041988831013441086, 0.017807329073548317, -0.021777717396616936, -0.034581657499074936, -0.03714972361922264, 0.04178144782781601, -0.020192911848425865, 0.048873137682676315, -0.009529253467917442, -0.026022380217909813, -0.0021789823658764362, -0.015967002138495445, -0.04405258968472481, 0.0016930769197642803, 0.03440076857805252, 0.02275324985384941, -0.018335938453674316, -0.012006665579974651, -0.04536872357130051, -0.05013579502701759, 0.02580811083316803, 0.02071501314640045, -0.03524849936366081, 0.025446578860282898, -0.017341524362564087, -0.027476640418171883, 0.018194125965237617, -0.05384545400738716, 0.015321137383580208, 0.0274447463452816, 0.01216439064592123, -0.051927126944065094, -0.019459083676338196, 0.0009257302153855562, 0.0202516857534647, 0.03605109080672264, 0.03746382147073746, -0.04807231202721596, 0.06797990947961807, 0.025851957499980927, 0.03233896940946579, -0.051450133323669434, -0.02887672372162342, 0.02560598962008953, -0.058666832745075226, 0.04511215165257454, -0.04416181892156601, -0.0038290328811854124, -0.062136270105838776, -0.0624907910823822, 0.010566817596554756, -0.011305063031613827, 0.0010163536062464118, 0.001142149674706161, -0.03599201887845993, -0.017647624015808105, -0.018817277625203133, -0.03608521446585655, -0.07221332937479019, 0.055606577545404434, 0.02019093558192253, -0.05277508497238159, -0.030790671706199646, 0.005664633587002754, -0.020183196291327477, -0.016156671568751335, -0.014274407178163528, -0.0052400496788322926, 0.040323078632354736, 0.0300427433103323, -0.024512164294719696, 0.0038412471767514944, -0.052551936358213425, -0.012290602549910545, -0.03774542361497879, -0.014622455462813377, 0.04229940474033356, -0.025685997679829597, -0.05546116083860397, -0.035511672496795654, -0.031946875154972076, -0.03237689286470413, 0.03248518332839012, 0.009708171710371971, -0.017250338569283485, 0.06273815035820007, -0.04289029911160469, -0.020307714119553566, -0.03313387557864189, 0.06638917326927185, 0.039880216121673584, 0.09750355035066605, -0.028416363522410393, -0.027521707117557526, 0.04710835590958595, -0.00658962270244956, -0.023804856464266777, 0.000010319590728613548, -0.014303643256425858, 0.0011458344524726272, 0.0008506339509040117, 0.02398807927966118, -0.0279158353805542, 0.008010577410459518, -0.06898940354585648, 0.07070408016443253, 0.05095198377966881, -0.025396475568413734, 0.022602135315537453, -0.059017546474933624, 0.027629178017377853, -0.011006275191903114, 0.040252409875392914, 0.0531233586370945, -0.02705690823495388, -0.042647190392017365, -0.07403461635112762, 0.07478629797697067, 0.008836411871016026, 0.03153126686811447, 0.019635643810033798, -0.004504558630287647, 0.03918836638331413, 0.017317168414592743, -0.028028160333633423, 0.02028387039899826, 0.020382961258292198, 0.009711991995573044, 0.023777969181537628, -0.05441062152385712, 0.030579151585698128, 0.03762885555624962, 0.031680233776569366, 0.015728281810879707, 0.013451676815748215, 0.004939539358019829, 0.021073514595627785, 0.0015579131431877613, -0.041207749396562576, -0.03389601781964302, 0.02723468840122223, -0.04836389794945717, 0.00030648033134639263, 0.05872131511569023, 0.026085209101438522, 0.008728128857910633, -0.01216585747897625, 0.0036122191231697798, 0.044231612235307693, 0.015494026243686676, 0.042685188353061676, -0.00009067441715160385, -0.012324411422014236, 0.05543854460120201, -0.021459881216287613, 0.028452495113015175, -0.02196512371301651, -0.015521695837378502, 0.01024259440600872, 0.044845618307590485, 0.041226450353860855, -0.018343472853302956, 0.04425495117902756, 0.05096662417054176, -0.018253592774271965, -0.03453483432531357, 0.00003214633761672303, 0.02999858744442463, -0.00048487630556337535, 0.05244025960564613, -0.004133390728384256, -0.0011043502017855644, 0.017351873219013214, 0.0727180540561676, 0.02207704447209835, -0.009591832756996155, -0.003270629793405533, 0.0006002458394505084, 0.016041798517107964, 0.008460736833512783, 0.0246182382106781, -0.018208064138889313, -0.05068318545818329, -0.020692676305770874, -0.023054497316479683, -0.019698837772011757, -0.010568455792963505, -0.032904528081417084, 0.00824357196688652, 0.02075263299047947, 0.04791174829006195, 0.008807701990008354, 0.04938453063368797, 0.014127727597951889, -0.015180110931396484, -0.0167703740298748, -0.0009193355799652636, 0.024625975638628006, 0.07217919081449509, -0.0063857464119791985, 0.0069765131920576096, -0.017865270376205444, 0.06464395672082901, -0.039081770926713943, -0.026352208107709885, 0.01501107681542635, 0.03884727880358696, -0.0689033642411232, 0.01716090925037861, -0.022321073338389397, -0.03404618799686432, 0.037742920219898224, 0.016192646697163582, 0.0027307886630296707, 0.11411735415458679, -0.004948474001139402, 0.03882784768939018, 0.006002951879054308, 0.029315058141946793, -0.08121278136968613, -0.015286948531866074, 0.020480971783399582, -0.00256792432628572, -0.023552346974611282, -0.006565186195075512, -0.059113066643476486, -0.07089156657457352, 0.03132912889122963, -0.025499165058135986, -0.08110799640417099, -0.015515842474997044, 0.0010943942470476031, -0.07294019311666489, -0.049702148884534836, 0.004755490459501743, 0.052097827196121216, -0.021874919533729553, 0.018552960827946663, 0.03986632078886032, -0.08030999451875687, -0.04013775661587715, -0.02132098749279976, 0.014585701748728752, 0.034861836582422256, -0.026186322793364525, 0.048738379031419754, 0.007879521697759628, -0.029898446053266525, 0.02591896429657936, -0.015133719891309738, -0.011132455430924892, -0.048191219568252563, -0.02962004579603672, 0.005296326242387295, 0.011016938835382462, 0.022814761847257614, 0.010119092650711536, 0.05033765733242035, 0.0229308120906353, -0.029155949130654335, 0.07822621613740921, 0.014055415987968445, 0.030344903469085693, 0.0016096880426630378, -0.013658646494150162, -0.010380439460277557, 0.05973665788769722, 0.001792154391296208, -0.010611865669488907, -0.004704543389379978, 0.0038578007370233536, 0.0398813895881176, 0.012500646524131298, 0.02510562539100647, 0.08870577067136765, 0.01659969985485077, 0.019654810428619385, -0.001690369681455195, -0.03754402697086334, 0.0647079348564148, -0.010302506387233734, 0.006670602597296238, -0.012918088585138321, -0.010072421282529831, -0.007790650241076946, 0.06912609934806824, -0.0194140262901783, -0.021283287554979324, -0.0038447468541562557, -0.06949548423290253, 0.020803777500987053, 0.031687960028648376, -0.031874485313892365, -0.021798837929964066, 0.011275313794612885, -0.010761930607259274, -0.021976318210363388, -0.0031436251010745764, -0.03382612392306328, 0.006504350807517767, -0.03490576520562172, 0.02591252326965332, 0.07316180318593979, 0.055752161890268326, -0.009288960136473179, 0.003146347589790821, -0.05745663493871689, -0.05618778616189957, 0.0018537224968895316, -0.04095768928527832, -0.016906118020415306, -0.019274236634373665, 0.013741452246904373, 0.04419998079538345, 0.007217302452772856, 0.006128494627773762, 0.027582911774516106, -0.01137323398143053, -0.012004589661955833, -0.016365602612495422, -0.001542530138976872, -0.04587862640619278, 0.020914629101753235, 0.013947270810604095, 0.06046048179268837, -0.04202397167682648, -0.006997028831392527, -0.03773648664355278, 0.03869844228029251, 0.006962121464312077, -0.014922269620001316, 0.021457882598042488, -0.02443281188607216, 0.01608588732779026, 0.006148134358227253, 0.004437219817191362, -0.015383179299533367, 0.01567033864557743, -0.0012276540510356426, -0.007820154540240765, 0.08112224191427231, 0.012535945512354374, -0.00440738070756197, 0.03702061250805855, -0.0295348409563303, -0.0012802068376913667, 0.019684555009007454, 0.0268851350992918, 0.05691365897655487, -0.01783033274114132, -0.016529174521565437, -0.048141174018383026, 0.028201032429933548, -0.07947000116109848, -0.06589370965957642, 0.040204476565122604, 0.03701960667967796, -0.021547047421336174, -0.00750087620690465, -0.03460034728050232, 0.025268657132983208, 0.01109878160059452, -0.00647562462836504, 0.012724173255264759, 0.044809844344854355, 0.03330126777291298, 0.06197917461395264, 0.017707284539937973, 0.003514300798997283, -0.0019766315817832947, 0.015517349354922771, 0.03701229766011238, -0.008568092249333858, -0.025781184434890747, -0.00764424167573452, -0.008716950193047523, -0.04137573763728142, -0.03349391743540764, -0.0007949861465021968, 0.07482487708330154, -0.013246556743979454, 0.0427149198949337, -0.009652288630604744, 0.0269266776740551, -0.013131511397659779, -0.010019066743552685, -0.014031567610800266, 0.05781278386712074, 0.04893368482589722, 0.03632385656237602, 0.0627063736319542, 0.01730550080537796, -0.00267579173669219, -0.017778443172574043, 0.04419400170445442, -0.02729656547307968, -0.012706581503152847, -0.006313985679298639, 0.05519171059131622, 0.023376163095235825, -0.03288695588707924, 0.012316128239035606, 0.030621100217103958, 0.008103525266051292, -0.022657757624983788, -0.004168540704995394, 0.0033136336132884026, -0.0030939667485654354, 0.022031240165233612, 0.018122103065252304, 0.023027827963232994, 0.006966699380427599, -0.015594268217682838, -0.016415292397141457, -0.00648987852036953, 0.07087685912847519, -0.025460105389356613, 0.03544377163052559, 0.02608092688024044, -0.031658004969358444, -0.0012876882683485746, -0.01658749021589756, -0.020065728574991226, -0.0016928871627897024, -0.04518059268593788, -0.018190667033195496, 0.032654888927936554, -0.006114296615123749, 0.009226123802363873, -0.01959889940917492, -0.005554710049182177, -0.005313968751579523, -0.03715751692652702, -0.015875153243541718, -0.016223648563027382, 0.0010215822840109468, -0.009557405486702919, 0.03598690778017044, -0.008800728246569633, 0.029578302055597305, 0.03332890570163727, 0.08537832647562027, 0.012333308346569538, 0.04365682974457741, -0.010039019398391247, 0.030249519273638725, 0.007346230559051037, -0.018590355291962624, -0.005351100582629442, -0.01984013058245182, 0.048356715589761734, -0.019978025928139687, -0.029865777119994164, 0.020018450915813446, 0.03386235982179642, 0.06962813436985016, -0.006896774284541607, 0.010591632686555386, 0.029024720191955566, -0.03528687357902527, -0.042566556483507156, -0.005746088456362486, 0.008811518549919128, 0.035984765738248825, 0.024121340364217758, -0.014387322589755058, -0.014832135289907455, -0.015588994137942791, 0.0032206650357693434, 0.014859362505376339, -0.0022249068133533, 0.03605881705880165, -0.038967523723840714, -0.09163054078817368, -0.02470857836306095, 0.07083040475845337, -0.014916123822331429, 0.026622921228408813, -0.006424040999263525, 0.021661538630723953, -0.03276368975639343, 0.020136548206210136, -0.005775077268481255, 0.0005507178721018136, 0.0023324787616729736, 0.012195701710879803, 0.04350942373275757, 0.019459834322333336, 0.022268619388341904, 0.04777223616838455, 0.024360965937376022, -0.000310519099002704, -0.011826696805655956, -0.0025479409378021955, 0.03786987438797951, 0.052301522344350815, 0.0655197873711586, 0.03159002587199211, 0.030748412013053894, -0.038801416754722595, 0.11470888555049896, 0.008603522554039955, 0.004591505508869886, 0.010911946184933186, 0.04190241917967796, 0.04797672852873802, -0.007918170653283596, 0.04216737672686577, 0.03084370866417885, -0.007016253191977739, -0.024043161422014236, 0.005536976270377636, -0.012767164967954159, 0.03393642231822014, -0.018856391310691833, 0.0072010476142168045, -0.03164668008685112, 0.005227867513895035, 0.04400363937020302, 0.03736405074596405, -0.021677879616618156, -0.06514206528663635, -0.0712963417172432, 0.03268323466181755, -0.027816999703645706, -0.04238443076610565, 0.009075101464986801, -0.013960210606455803, -0.004853953141719103, 0.03253474831581116, 0.015645327046513557, 0.038667887449264526, -0.006693447008728981, -0.02263364940881729, -0.013400607742369175, -0.015529786236584187, 0.01381736807525158, -0.019046181812882423, -0.01508439239114523, 0.05720987170934677, -0.09278874844312668, -0.02474263310432434, -0.020097028464078903, 0.013436971232295036, 0.05051422119140625, -0.025046013295650482, 0.011318334378302097, 0.021635625511407852, 0.006397724151611328, 0.015791993588209152, 0.01808565855026245, 0.020527593791484833, -0.03211517632007599, -0.02532343380153179, 0.006285352632403374, -0.006761177442967892, 0.007345494348555803, -0.023019010201096535, 0.10257822275161743, 0.0016814798582345247, -0.014555463567376137, -0.005324687343090773, -0.018233882263302803, 0.010191242210566998 ]
Les sommes recouvrées au titre de la taxe d'aménagement sont reversées mensuellement aux collectivités territoriales et aux établissements publics de coopération intercommunale bénéficiaires.
Code général des impôts, annexe iii
328 U
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047278843
2023-03-10 00:00:00
08c0a3a95089f171ceb49b2c8abed45cdd52d69d742fe6b8bed5ca8b47647cf5
[ -0.05071209371089935, 0.03582369536161423, -0.08164045214653015, 0.04831233620643616, -0.012190205976366997, -0.02341945841908455, -0.035146500915288925, 0.036367882043123245, 0.06080825254321098, -0.026688503101468086, 0.015627430751919746, 0.021059660241007805, 0.06383731961250305, 0.01711609773337841, 0.010269802063703537, 0.014428977854549885, 0.054093148559331894, 0.11065416038036346, -0.012837500311434269, 0.03793350234627724, 0.08856730163097382, 0.023966683074831963, 0.00306308688595891, 0.0938631221652031, -0.012034307233989239, 0.05426699295639992, 0.016277605667710304, -0.10082519799470901, -0.004424016457051039, 0.012506219558417797, -0.07956516742706299, 0.0100089181214571, 0.027164477854967117, -0.00022399738372769207, 0.04696730151772499, -0.045836325734853745, 0.03550374507904053, -0.011756179854273796, -0.05010020732879639, 0.031417254358530045, 0.02616085670888424, -0.03610791265964508, 0.07378014177083969, 0.056933484971523285, -0.0031141832005232573, -0.013448910787701607, -0.035383597016334534, 0.12348105758428574, 0.01132641639560461, 0.0547136589884758, -0.015550895594060421, 0.05863697826862335, 0.003722462337464094, 0.08134422451257706, -0.009121031500399113, 0.007436322048306465, -0.08317671716213226, 0.07526511698961258, 0.01768188737332821, -0.007063263561576605, 0.010200882330536842, -0.0016969932476058602, -0.026262162253260612, 0.04973124712705612, -0.008946843445301056, -0.009862521663308144, 0.019728073850274086, -0.03201465308666229, 0.0937168151140213, -0.027472129091620445, 0.008435294963419437, 0.0280907079577446, -0.02693965472280979, 0.015070902183651924, -0.00040822773007676005, 0.06935776770114899, 0.013096002861857414, 0.02102721855044365, 0.05118505284190178, 0.014087053015828133, 0.010308792814612389, -0.045868635177612305, -0.016406076028943062, -0.04387557879090309, -0.03695458918809891, 0.059458859264850616, -0.043737415224313736, 0.011812609620392323, -0.021063225343823433, 0.027402175590395927, -0.033534303307533264, 0.09397680312395096, 0.03330976888537407, 0.04243822395801544, 0.02341175079345703, 0.04902106896042824, -0.05256689712405205, -0.039770785719156265, 0.018384821712970734, -0.009390539489686489, 0.0003482366446405649, 0.08217380940914154, 0.060076598078012466, 0.0024473913945257664, 0.012576790526509285, -0.05377203971147537, 0.04177998751401901, -0.06413941085338593, -0.025557734072208405, -0.034536395221948624, -0.040160078555345535, -0.047525737434625626, -0.01991124264895916, -0.08697249740362167, 0.004507926758378744, 0.017541874200105667, 0.04261845722794533, -0.13562031090259552, -0.02198275737464428, 0.05169310048222542, 0.012536399997770786, -0.011462806724011898, -0.00612268503755331, -0.029603060334920883, -0.0042577036656439304, 0.013901635073125362, 0.029824743047356606, 0.050586167722940445, -0.04825028404593468, -0.020808180794119835, 0.030330123379826546, 0.02118876576423645, 0.006101798731833696, -0.08481768518686295, 0.061210308223962784, 0.018325379118323326, -0.023191271349787712, 0.06886889040470123, -0.02583259530365467, 0.022161301225423813, -0.09772089868783951, 0.010937698185443878, -0.058548472821712494, 0.03595396876335144, 0.020210446789860725, -0.01312965527176857, 0.021543579176068306, -0.06531422585248947, 0.022586127743124962, 0.005987102165818214, 0.03226412460207939, 0.023620372638106346, 0.03787914291024208, -0.02947356551885605, 0.0036699981428682804, 0.032209642231464386, -0.048271823674440384, 0.028274819254875183, 0.01678180694580078, -0.03819877281785011, 0.013419914990663528, 0.059542592614889145, 0.04847942292690277, 0.01983245462179184, 0.017265096306800842, -0.06400283426046371, 0.0255717970430851, 0.04694896936416626, 0.016810541972517967, 0.01919609308242798, -0.03114498406648636, 0.025881962850689888, -0.009030498564243317, -0.0020158719271421432, -0.013202152214944363, -0.00017185481556225568, -0.03551816940307617, -0.00961976032704115, 0.03014725260436535, 0.035736601799726486, 0.026955842971801758, -0.07091383635997772, -0.02531057596206665, -0.06466422230005264, -0.052818045020103455, 0.043647248297929764, 0.0718771442770958, -0.05709430202841759, -0.029922710731625557, 0.03310399129986763, -0.009942485019564629, -0.05144580081105232, -0.05364369601011276, 0.007019163575023413, 0.029947461560368538, -0.08768954873085022, -0.003606390208005905, 0.042703405022621155, -0.022298531606793404, -0.0017481582472100854, 0.02023962326347828, -0.0009302093531005085, 0.045029379427433014, 0.009868533350527287, 0.03526128828525543, -0.012504606507718563, 0.02988443896174431, -0.02922517992556095, 0.014743877574801445, -0.022748375311493874, -0.021584466099739075, 0.005192815326154232, 0.010513992980122566, -0.024682356044650078, -0.015985336154699326, -0.0181753970682621, -0.04998970776796341, -0.03429584205150604, 0.08926323801279068, -0.039154790341854095, -0.0046874829567968845, -0.004590214230120182, -0.03845098614692688, -0.09064415842294693, 0.020785458385944366, 0.030474379658699036, -0.030050605535507202, 0.02183307707309723, -0.02251536399126053, -0.05517550930380821, 0.033097825944423676, -0.011357746087014675, 0.007269192952662706, -0.04561752453446388, -0.023846497759222984, -0.01839863322675228, 0.039450276643037796, -0.025214074179530144, 0.04717214033007622, 0.05711163580417633, -0.004046646412461996, -0.0020786032546311617, 0.022174261510372162, -0.03531229496002197, -0.005945409182459116, 0.0495002381503582, 0.012390786781907082, -0.06449459493160248, -0.05111921951174736, 0.02482570707798004, -0.03577017784118652, 0.01850889064371586, -0.043461743742227554, -0.014294680207967758, -0.0005713239661417902, -0.028691543266177177, 0.03590426966547966, 0.04970100149512291, 0.006991098169237375, -0.04030073806643486, -0.016565008088946342, -0.013727234676480293, -0.03707994148135185, -0.011155090294778347, 0.004031771793961525, -0.08573717623949051, 0.036193449050188065, -0.00035304014454595745, 0.031093651428818703, 0.015355230309069157, -0.02548590488731861, -0.012076563201844692, 0.0008803063537925482, -0.009662793017923832, -0.0197891965508461, -0.0051701366901397705, -0.05008574575185776, -0.01350188348442316, 0.06188827380537987, -0.010155272670090199, -0.029519101604819298, 0.0054122754372656345, 0.014042956754565239, 0.018388781696558, -0.05834930017590523, 0.04604503512382507, 0.031196679919958115, -0.0007403098279610276, -0.01633799634873867, 0.00100098573602736, 0.013338598422706127, 0.00537259504199028, 0.002405889332294464, 0.09317576140165329, 0.04135807231068611, -0.0007517209742218256, -0.04884449765086174, 0.044923748821020126, 0.00823203194886446, -0.0550115592777729, 0.013071040622889996, 0.021078523248434067, -0.0077739497646689415, -0.04968100041151047, -0.016513589769601822, -0.0026871447917073965, 0.011881654150784016, -0.05743732675909996, -0.015682704746723175, 0.059786051511764526, -0.011161603033542633, 0.03232506662607193, -0.00624028081074357, -0.031757988035678864, -0.0009572133421897888, 0.03605537861585617, 0.005871806293725967, -0.0028514128644019365, -0.059290461242198944, 0.03195011988282204, -0.0322662778198719, 0.05475898087024689, 0.027004733681678772, 0.03853023797273636, -0.04565606638789177, -0.012934409081935883, 0.05279407650232315, -0.0007889317348599434, -0.046410445123910904, -0.031063761562108994, -0.0507894903421402, 0.02966907247900963, 0.018307192251086235, -0.04492593929171562, 0.018615350127220154, 0.006856177933514118, -0.012494441121816635, 0.008060419000685215, 0.005279609467834234, 0.012166340835392475, 0.08036860078573227, 0.031071526929736137, -0.05666811764240265, -0.06409789621829987, 0.053916964679956436, 0.0033932640217244625, 0.07087188214063644, -0.003658813424408436, 0.012463977560400963, -0.029139164835214615, -0.045004941523075104, 0.012593305669724941, 0.0500037781894207, 0.006543164607137442, 0.016504783183336258, -0.04884694516658783, -0.018455302342772484, -0.024879485368728638, 0.00882903952151537, 0.04227881878614426, 0.004265281371772289, -0.00376661354675889, 0.023482196033000946, 0.022712936624884605, 0.013458149507641792, -0.03834157809615135, -0.0327601358294487, 0.025233745574951172, -0.028994156047701836, -0.013542158529162407, 0.009563051164150238, 0.014066330157220364, 0.049568068236112595, 0.043753668665885925, 0.012034778483211994, -0.020969083532691002, 0.018954141065478325, 0.030330583453178406, 0.028933290392160416, 0.03321147710084915, 0.0038311018142849207, -0.025370189920067787, 0.0039415257051587105, -0.040755245834589005, 0.00972499419003725, 0.02924632467329502, -0.02652922086417675, 0.014830796048045158, -0.014890787191689014, -0.032784488052129745, -0.02601875551044941, -0.02058163285255432, -0.04056483879685402, 0.010982468724250793, -0.011481271125376225, 0.004878866486251354, -0.04750727862119675, -0.001419932465068996, -0.0288710780441761, 0.005919578485190868, -0.003604734083637595, -0.022392986342310905, 0.03403118625283241, 0.05080447345972061, -0.04255903512239456, 0.018888290971517563, 0.0042488290928304195, -0.05583581700921059, 0.030910739675164223, -0.0006671394221484661, 0.029356475919485092, -0.00430156709626317, 0.06600835174322128, -0.043469905853271484, 0.023198723793029785, 0.0048825060948729515, 0.029206933453679085, 0.009348110295832157, 0.13432961702346802, 0.030818263068795204, 0.0245746411383152, 0.05052834749221802, 0.022660205140709877, -0.038348205387592316, -0.017262648791074753, 0.0022172394674271345, 0.030133433640003204, 0.030343789607286453, -0.031136924400925636, -0.043394047766923904, -0.0065306005999445915, 0.030813725665211678, -0.04610646143555641, -0.012098095379769802, -0.03964034840464592, 0.022999506443738937, -0.024708885699510574, -0.01652836799621582, 0.026454871520400047, 0.030625300481915474, -0.006431743502616882, 0.010394765064120293, 0.003149221185594797, -0.08213185518980026, -0.03754203021526337, -0.060015179216861725, 0.008733239024877548, 0.051125187426805496, -0.026951970532536507, -0.0075601558201014996, -0.05688013881444931, 0.009768294170498848, -0.004582722671329975, -0.03161304071545601, -0.012325160205364227, 0.002667196560651064, -0.02958589978516102, 0.021752437576651573, -0.03175681456923485, 0.012070167809724808, -0.02392112836241722, -0.036410462111234665, 0.02555093541741371, -0.00327597139403224, 0.030079225078225136, 0.028244221583008766, 0.024577965959906578, -0.020753992721438408, -0.03170999139547348, 0.00487890187650919, -0.030148884281516075, 0.04598887264728546, -0.004226617515087128, -0.003285856219008565, -0.006374011281877756, 0.042146313935518265, 0.03889568895101547, 0.009307002648711205, 0.040464919060468674, 0.013112776912748814, -0.01734783872961998, 0.004198459908366203, -0.03426627814769745, 0.007023056037724018, 0.07430244982242584, 0.009322011843323708, -0.013700689189136028, -0.01771063730120659, 0.015484518371522427, 0.03653561323881149, 0.04107275232672691, 0.0022039066534489393, -0.004454030655324459, 0.04137112572789192, 0.03577275574207306, 0.0420173779129982, -0.039220377802848816, 0.05366331338882446, -0.016905155032873154, 0.022638261318206787, -0.019821038469672203, -0.04547671228647232, -0.01935620605945587, 0.05997026711702347, 0.01494540460407734, 0.005463331006467342, 0.10398806631565094, 0.0024325165431946516, 0.01129944808781147, 0.02590097300708294, -0.05380651727318764, -0.004006018862128258, -0.04547382891178131, -0.031890641897916794, -0.029039600864052773, -0.009523645974695683, -0.061937570571899414, 0.006542821880429983, 0.020839236676692963, 0.025864597409963608, 0.062663234770298, -0.027400420978665352, 0.01759199984371662, 0.015544797293841839, -0.04462189972400665, -0.06998502463102341, 0.04020361602306366, 0.07208451628684998, 0.003165328409522772, -0.01577547751367092, -0.032227154821157455, 0.027503231540322304, 0.022103745490312576, -0.02051849290728569, -0.009198872372508049, 0.039828505367040634, 0.024089636281132698, -0.0037402312736958265, 0.033716753125190735, 0.04010431841015816, -0.008452342823147774, 0.036104876548051834, 0.008991409093141556, -0.07605120539665222, 0.057665061205625534, 0.04076220095157623, -0.04589474946260452, -0.044020671397447586, -0.022057928144931793, 0.00946087297052145, 0.015892410650849342, 0.06954247504472733, -0.018377704545855522, -0.014791679568588734, -0.06855092942714691, -0.025122441351413727, 0.0030761274974793196, 0.017245939001441002, -0.006588714197278023, -0.021399229764938354, 0.026100000366568565, -0.043164871633052826, -0.04470188915729523, -0.00010734474926721305, 0.01710568182170391, -0.05758407339453697, -0.008615119382739067, 0.03437149524688721, 0.016485067084431648, -0.02060084603726864, 0.0013484868686646223, 0.01708071120083332, -0.035362791270017624, 0.003368128091096878, -0.017752842977643013, -0.0020611374638974667, -0.02438528649508953, -0.030363010242581367, -0.029122039675712585, 0.014701894484460354, -0.02908119559288025, 0.006120582576841116, -0.01741212047636509, -0.013724005781114101, -0.019191769883036613, 0.03496025875210762, -0.04553642496466637, -0.04270269349217415, -0.0447419211268425, 0.006538961082696915, -0.01937028020620346, -0.03506581485271454, 0.02699768729507923, 0.005270271096378565, 0.03197379410266876, -0.017892960458993912, 0.010778388008475304, -0.007646660786122084, 0.07210338115692139, 0.005383468233048916, 0.008391257375478745, -0.030191022902727127, 0.02579449862241745, 0.003874069545418024, -0.023410476744174957, 0.06317431479692459, -0.0033060377463698387, -0.06408163905143738, -0.027479516342282295, 0.03202620521187782, 0.013439144939184189, 0.014233628287911415, 0.008801229298114777, 0.017341572791337967, 0.017607983201742172, 0.01763067953288555, -0.0073473816737532616, 0.00047761210589669645, -0.04391595348715782, -0.06133938580751419, -0.037310436367988586, -0.04818245396018028, -0.019717521965503693, -0.08085231482982635, -0.007426099386066198, -0.004051211290061474, -0.027098385617136955, -0.017939258366823196, -0.026830721646547318, -0.021299593150615692, 0.01693892851471901, -0.0104500288143754, 0.007404592353850603, -0.002517042914405465, 0.03376956656575203, -0.03312511742115021, -0.002242898801341653, -0.00594737846404314, 0.00465388735756278, -0.029663389548659325, -0.021955911070108414, 0.05398329347372055, -0.03308472782373428, -0.026237396523356438, 0.0002894630015362054, 0.0140904001891613, 0.03520367294549942, 0.059102773666381836, -0.024864615872502327, -0.0022559836506843567, 0.0013358365977182984, -0.03163699433207512, 0.024762937799096107, -0.034057728946208954, -0.004710682202130556, -0.030366094782948494, -0.03946651890873909, -0.018590494990348816, -0.005322659388184547, 0.0588047057390213, 0.02711089700460434, -0.010194431059062481, 0.000675789313390851, -0.07769495248794556, -0.04705997183918953, 0.011593724600970745, 0.007336374372243881, -0.009807663038372993, 0.06205790117383003, 0.03135843202471733, -0.01653151586651802, 0.04830915853381157, 0.007301004137843847, -0.05140892416238785, -0.01022182498127222, -0.026661530137062073, -0.06063541769981384, -0.031796492636203766, 0.03269929066300392, -0.048344310373067856, 0.05213718116283417, -0.0012226414401084185, -0.007299990858882666, -0.002480883151292801, 0.0176740400493145, 0.00040634945617057383, 0.002258197171613574, 0.02653641253709793, 0.04635439068078995, 0.019229760393500328, 0.04004653915762901, -0.020845921710133553, 0.055018212646245956, 0.0010962433880195022, 0.004325096029788256, 0.017139079049229622, 0.03483150899410248, 0.012871986255049706, 0.021946024149656296, -0.021901810541749, 0.10649140179157257, -0.04123351350426674, -0.019273905083537102, 0.027151091024279594, 0.02142752707004547, 0.035020723938941956, 0.033742018043994904, -0.01083118375390768, -0.007669765502214432, 0.008185885846614838, 0.04448293149471283, 0.03555287793278694, -0.04149680957198143, -0.010436488315463066, -0.013243095949292183, 0.03644260764122009, -0.0021195565350353718, -0.010644224472343922, 0.01662222295999527, 0.0012542804470285773, -0.025942601263523102, 0.049368035048246384, 0.00760146789252758, 0.01133838202804327, -0.04325740784406662, -0.01609872281551361, 0.03633221611380577, 0.06888849288225174, 0.014093345031142235, 0.06418722122907639, 0.029005611315369606, -0.010737846605479717, 0.0023838412016630173, 0.0489669032394886, 0.04393405467271805, -0.02524438500404358, -0.018307676538825035, -0.030094332993030548, -0.014191437512636185, -0.03122125193476677, -0.0043380241841077805, -0.031697459518909454, -0.045036911964416504, 0.05554407835006714, -0.01747654750943184, 0.03312838822603226, -0.02651672251522541, -0.006779170595109463, -0.0007855977164581418, 0.019229896366596222, -0.03483588248491287, 0.029470169916749, 0.02851206250488758, -0.05543603003025055, 0.0001819189201341942, 0.01493698451668024, 0.03770361468195915, -0.016574306413531303, -0.013150653801858425, 0.003598168259486556, 0.03131471946835518, -0.04059332236647606, 0.06091615930199623, -0.04370719566941261, -0.010070841759443283, 0.03873215243220329, -0.029936714097857475, -0.012204930186271667 ]
Avant le 1er mars de chaque année, le responsable des services fiscaux dans le département fournit à chaque collectivité territoriale et établissement public de coopération intercommunale bénéficiaire de la taxe d'aménagement les éléments suivants déterminés au titre de l'année civile précédente : a) Les surfaces totales imposables telles que définies au 1° de l'article 1635 quater H du code général des impôts ; b) Les surfaces imposables ayant fait l'objet de l'abattement prévu au I de l'article 1635 quater I du même code ; c) Les montants imposables correspondants à chaque type d'installations et d'aménagements mentionnés à l'article 1635 quater J du même code ; d) Le montant des taxes liquidées.
Code général des impôts, annexe iii
328 V
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047278845
2023-03-10 00:00:00
ce4aec69e272be652ae8609957c8421bfd2d963802639c736418a676380e6e1c
[ -0.03318990021944046, 0.0127021549269557, -0.06084069982171059, -0.012592324055731297, -0.05436895042657852, -0.04496781527996063, -0.05075583979487419, 0.06187839433550835, 0.062328580766916275, -0.01852915994822979, -0.06547863036394119, -0.020659690722823143, 0.025436105206608772, 0.03937012329697609, -0.022174015641212463, 0.016448698937892914, 0.11677028983831406, 0.09939438104629517, -0.027763141319155693, 0.049545712769031525, 0.06557537615299225, -0.0024449590127915144, 0.0058999801985919476, 0.0866718739271164, -0.045032188296318054, 0.0799018144607544, -0.03160061687231064, -0.06963580846786499, -0.03188472241163254, 0.018105341121554375, -0.0803539976477623, 0.0016643957933411002, 0.05169582739472389, 0.030269749462604523, 0.07220655679702759, -0.050457172095775604, 0.04323126748204231, 0.003479104023426771, -0.02762995846569538, -0.017213141545653343, 0.026559978723526, 0.03622721880674362, 0.007953664287924767, -0.01457013376057148, 0.05939294397830963, 0.039423324167728424, 0.0114165423437953, 0.0792015865445137, -0.016736939549446106, 0.09106042981147766, -0.04934459552168846, -0.02008184790611267, -0.009275020100176334, -0.00946298148483038, 0.014417309314012527, 0.06998265534639359, -0.07941006869077682, -0.013943225145339966, 0.005185432266443968, -0.05868474394083023, -0.0280795656144619, -0.0015245905378833413, -0.035466328263282776, 0.005591818131506443, -0.013109195046126842, -0.06373579055070877, 0.031231869012117386, -0.05452462285757065, 0.15524043142795563, 0.023601192981004715, -0.009145991876721382, 0.0186460018157959, -0.03934544324874878, 0.039596982300281525, 0.0702282190322876, 0.08272313326597214, -0.005905531346797943, 0.03814896196126938, 0.0731365755200386, 0.01907045766711235, 0.01690167374908924, -0.044821154326200485, 0.0160260908305645, -0.07391355186700821, -0.007874120026826859, -0.027145905420184135, -0.016247576102614403, 0.004452134482562542, 0.008274116553366184, 0.050931937992572784, 0.008201530203223228, 0.0320732481777668, -0.033125195652246475, 0.017599957063794136, 0.07412194460630417, 0.019441571086645126, -0.028931647539138794, -0.010543180629611015, 0.06315440684556961, 0.03640507906675339, -0.033746615052223206, 0.06344810128211975, -0.016927527263760567, 0.02063644677400589, -0.03692597523331642, 0.006364389788359404, 0.005172209348529577, -0.0284250658005476, -0.0315854512155056, -0.0023721756879240274, -0.04344843700528145, -0.01851235330104828, 0.026378236711025238, -0.048276327550411224, 0.02059006504714489, 0.09562383592128754, 0.027643568813800812, -0.09811948239803314, -0.015437336638569832, 0.03710396960377693, -0.01949493959546089, -0.01863759569823742, -0.03528605028986931, -0.02141215279698372, -0.045271676033735275, -0.0036522694863379, -0.05882377550005913, -0.0035949412267655134, -0.014429675415158272, -0.0603911466896534, 0.047333285212516785, 0.0007554719923064113, 0.04636014997959137, -0.03314574807882309, 0.0032115140929818153, 0.04088417440652847, -0.045136358588933945, 0.06723859906196594, 0.002362368628382683, 0.04324837028980255, -0.06216123700141907, -0.033525798469781876, -0.032109905034303665, 0.03850049152970314, 0.007193918339908123, 0.02066154032945633, 0.01649351231753826, -0.03497873619198799, 0.0034230647142976522, -0.0522940531373024, -0.03342987969517708, 0.009308204054832458, 0.0779169499874115, 0.02388446219265461, -0.0038755745626986027, 0.035042788833379745, -0.06258252263069153, 0.02970721386373043, 0.020969383418560028, -0.043038465082645416, 0.06351812928915024, 0.051538459956645966, 0.03701953962445259, 0.014774787239730358, -0.03452602028846741, -0.02831706590950489, 0.0034000736195594072, -0.0031818810384720564, 0.009628698229789734, 0.05060577765107155, -0.07047002762556076, 0.03367667272686958, -0.0020305593498051167, -0.01691560447216034, -0.019601961597800255, 0.07072675228118896, -0.021425647661089897, -0.007932722568511963, -0.011248074471950531, 0.0594070628285408, -0.05553887411952019, -0.09402149170637131, -0.00044006461394019425, -0.032301995903253555, 0.02314879186451435, 0.003241598838940263, -0.02186797931790352, -0.06583698093891144, 0.02783336117863655, -0.0329543761909008, -0.0008220155141316354, -0.010795588605105877, -0.054760679602622986, 0.011251944117248058, 0.03653079271316528, -0.07804474234580994, -0.07981348782777786, 0.026847755536437035, 0.03294011205434799, -0.005476092454046011, 0.008148934692144394, 0.008232614025473595, -0.010967222973704338, -0.005310680717229843, 0.017007779330015182, 0.01446634903550148, -0.009342806413769722, -0.024067850783467293, -0.03291334584355354, -0.027715938165783882, -0.006533696781843901, -0.00712182093411684, 0.004585668444633484, 0.0027804234996438026, -0.03447623550891876, -0.0014406871050596237, -0.05945483222603798, -0.023874599486589432, 0.03025214932858944, -0.059749141335487366, -0.010976353660225868, -0.030802397057414055, -0.037359271198511124, -0.05081697553396225, 0.01746339164674282, 0.025595342740416527, -0.04053608328104019, -0.011890015564858913, -0.04501138627529144, -0.05555468797683716, 0.02381678856909275, -0.07431264221668243, -0.0006257891654968262, 0.05044907331466675, -0.013264586217701435, -0.010654478333890438, 0.018506081774830818, -0.05945830047130585, 0.02128462865948677, 0.057399094104766846, 0.004771687556058168, -0.010653426870703697, 0.06057246774435043, -0.011099991388618946, 0.013037021271884441, -0.0022938582114875317, -0.03497999534010887, -0.05637207254767418, -0.046877600252628326, 0.039758820086717606, -0.019488833844661713, 0.04551709070801735, -0.04653581976890564, -0.037390224635601044, -0.026224862784147263, -0.0381271168589592, 0.03539581596851349, 0.02776593528687954, -0.02560354769229889, -0.026810534298419952, 0.019433239474892616, -0.03881550952792168, -0.03421618416905403, -0.031136425212025642, 0.012273194268345833, -0.06424939632415771, 0.00020384014351293445, -0.014118537306785583, -0.03183674439787865, 0.00029389988048933446, -0.02013196237385273, 0.05383514612913132, 0.0008656983263790607, 0.03206166625022888, -0.005883708596229553, -0.02483215183019638, -0.03573555499315262, -0.019016161561012268, 0.014158272184431553, -0.003302305703982711, 0.014358405023813248, -0.03199063241481781, -0.06692499667406082, 0.023529063910245895, 0.020588338375091553, 0.02040618099272251, 0.01398973073810339, 0.00928332656621933, -0.015216926112771034, 0.062438011169433594, -0.011824877001345158, -0.014522363431751728, -0.020878706127405167, 0.07026255130767822, 0.03382151946425438, 0.03928256779909134, -0.03906283900141716, -0.02181321382522583, 0.030899856239557266, -0.03936142846941948, 0.0048392959870398045, 0.007978877052664757, 0.035060543566942215, -0.05135144293308258, -0.023737268522381783, -0.020065875723958015, -0.019072096794843674, -0.05422814190387726, -0.016904503107070923, 0.07388658076524734, 0.04471771791577339, 0.003224112093448639, 0.05252210050821304, -0.03586173802614212, 0.014551769010722637, 0.02158880978822708, 0.07059034705162048, 0.001855023205280304, -0.05475078523159027, -0.02964562363922596, -0.08182284235954285, 0.06521406024694443, -0.019235223531723022, -0.004730513785034418, -0.056094687432050705, -0.014663498848676682, 0.04663025587797165, 0.006872708909213543, -0.032426219433546066, 0.009779252111911774, -0.028177857398986816, 0.027132604271173477, 0.03431230038404465, -0.07750573754310608, 0.010239298455417156, 0.004480067640542984, 0.04224354773759842, -0.012229781597852707, 0.011923613026738167, 0.010073533281683922, 0.02092125080525875, -0.01023827213793993, -0.033230360597372055, -0.03907228633761406, 0.05555644631385803, 0.009917458519339561, 0.005860396195203066, 0.026565538719296455, 0.0027304792311042547, -0.024788163602352142, 0.03314837068319321, -0.02761465683579445, 0.05108575522899628, -0.0029735309071838856, 0.058515626937150955, -0.010914668440818787, -0.028113044798374176, 0.048649586737155914, -0.010564818046987057, -0.008683495223522186, 0.01913600042462349, -0.024620816111564636, -0.005083824973553419, 0.027145273983478546, 0.012208501808345318, -0.04407303407788277, -0.0008144002640619874, 0.021178195253014565, -0.03227228671312332, 0.0073764389380812645, -0.02738885022699833, 0.020039184018969536, 0.03746846690773964, 0.020475683733820915, 0.026772379875183105, 0.0013223057612776756, -0.017528926953673363, 0.014596491120755672, 0.0008273174171335995, -0.033915575593709946, 0.003472935874015093, -0.024646779522299767, 0.06099174916744232, -0.026532089337706566, 0.016020221635699272, 0.07216022163629532, -0.0335940420627594, -0.026727192103862762, -0.006140000652521849, 0.01276592630892992, 0.0093992305919528, -0.012030924670398235, -0.013959869742393494, 0.017459971830248833, 0.028428733348846436, -0.020963413640856743, 0.00021451448264997452, 0.008491447195410728, -0.015029887668788433, -0.016815338283777237, -0.030049631372094154, 0.020590992644429207, 0.008853337727487087, 0.06585001945495605, 0.025005798786878586, 0.02565825916826725, 0.017519988119602203, -0.04459546133875847, -0.0249555055052042, 0.010656440630555153, 0.03566255792975426, -0.037505507469177246, 0.038755182176828384, -0.022761182859539986, 0.01922580972313881, 0.005753824021667242, 0.03461551293730736, 0.042835116386413574, 0.1382373869419098, -0.0022060417104512453, 0.026867656037211418, 0.07989245653152466, 0.025088457390666008, -0.026027195155620575, -0.03127101808786392, -0.002062874846160412, 0.034356698393821716, -0.014947564341127872, 0.005900620482861996, -0.007895034737884998, -0.01629749871790409, 0.002901153638958931, -0.04363832250237465, -0.036985307931900024, -0.014914331026375294, 0.022985896095633507, -0.023485995829105377, 0.022580357268452644, 0.006590652745217085, 0.05002707615494728, 0.028946567326784134, 0.003016810631379485, 0.006220830138772726, -0.08428971469402313, -0.05797766149044037, -0.03012837842106819, -0.015594251453876495, 0.030102651566267014, -0.019911857321858406, 0.006894643884152174, -0.036426130682229996, 0.011178604327142239, -0.03144385665655136, -0.04008572921156883, 0.05502128228545189, -0.052285704761743546, -0.029974529519677162, 0.035422004759311676, -0.028947459533810616, 0.04100301116704941, -0.013965004123747349, -0.005139271263033152, 0.05457891523838043, 0.0029498583171516657, 0.008509076200425625, 0.03780093044042587, 0.0025059557519853115, 0.012996464967727661, 0.05346692353487015, 0.012739669531583786, 0.054292239248752594, 0.026182442903518677, 0.005281122401356697, -0.01864258199930191, 0.017484605312347412, 0.08039093762636185, 0.004227284342050552, 0.047797344624996185, 0.013605012558400631, 0.014509973116219044, 0.006883914116770029, 0.017774753272533417, -0.020070360973477364, 0.011861716397106647, 0.004767934326082468, 0.010643393732607365, 0.018514372408390045, -0.017725564539432526, 0.018490463495254517, 0.020077213644981384, 0.0059068212285637856, -0.036354146897792816, 0.025973856449127197, 0.013596797361969948, 0.017893463373184204, 0.04635647311806679, -0.051233597099781036, -0.01306008268147707, 0.006259123329073191, 0.053142230957746506, -0.03347621113061905, -0.059614963829517365, 0.004740764386951923, 0.020367557182908058, -0.006552811712026596, 0.011393101885914803, 0.06777531653642654, 0.0625176727771759, -0.012607335112988949, 0.04601019620895386, -0.04617724195122719, -0.04845911264419556, -0.023399006575345993, -0.06476175785064697, 0.0026167675387114286, 0.011560505256056786, -0.013882341794669628, -0.006546925753355026, 0.029959995299577713, 0.0062648700550198555, 0.04557139426469803, -0.012030565179884434, 0.015694644302129745, 0.011496647261083126, -0.015678023919463158, -0.045385297387838364, 0.0385311096906662, 0.005883221514523029, 0.06081652268767357, 0.02045975998044014, -0.03451632335782051, 0.0046327970921993256, 0.03583209589123726, 0.009468337520956993, -0.04062803462147713, 0.00039907643804326653, 0.05074865370988846, 0.03391829505562782, 0.012591642327606678, 0.02658134140074253, -0.015030943788588047, 0.02104802057147026, 0.004741997458040714, -0.016532177105545998, 0.05978043004870415, 0.04477221146225929, -0.05481313541531563, 0.0047959876246750355, -0.030795229598879814, -0.025655075907707214, 0.014341040514409542, 0.06787963211536407, 0.03099684976041317, 0.03267379105091095, -0.061436403542757034, -0.04374284669756889, 0.0155863082036376, -0.004617554135620594, -0.010102550499141216, 0.02943849191069603, 0.028104808181524277, -0.08967691659927368, 0.0026978710666298866, -0.018577923998236656, -0.01568429172039032, -0.03199642896652222, -0.023704281076788902, 0.021847806870937347, 0.05534765124320984, -0.0027187441010028124, 0.039421916007995605, 0.014296380802989006, 0.008936581201851368, -0.02293827198445797, 0.012212613597512245, 0.0047600907273590565, -0.013580785132944584, 0.00586675712838769, -0.04066544771194458, -0.027572857216000557, -0.012000535614788532, -0.03460358455777168, -0.026412297040224075, 0.038310982286930084, 0.010521532967686653, 0.011988370679318905, -0.04902422055602074, 0.008163535967469215, 0.0005327069666236639, 0.014551134780049324, -0.002027682028710842, -0.014818320982158184, 0.02764555998146534, -0.0044163125567138195, 0.05263400450348854, 0.017316550016403198, -0.006214747205376625, -0.015453259460628033, 0.05417110025882721, -0.02869831956923008, -0.011276111006736755, -0.026958594098687172, 0.05090714246034622, 0.014944180846214294, -0.036137863993644714, 0.0353083573281765, 0.03389478847384453, -0.025695031508803368, -0.02598048374056816, 0.03735905513167381, -0.02292087860405445, 0.0031168800778687, 0.0009676006156951189, 0.02208283171057701, 0.04261638596653938, 0.020471733063459396, -0.04845479875802994, 0.005984324496239424, -0.034215327352285385, -0.005979313515126705, -0.03794014826416969, 0.031573336571455, -0.008936451748013496, -0.03495800867676735, -0.04794235900044441, -0.007222001440823078, 0.02325904555618763, -0.019903112202882767, -0.006641640327870846, -0.006648676469922066, -0.02810462936758995, -0.03045453317463398, -0.0049947164952754974, -0.012582379393279552, -0.04807258024811745, -0.004316571168601513, -0.042328834533691406, -0.01119033433496952, -0.03611503541469574, -0.07504609227180481, -0.020889829844236374, 0.059703681617975235, -0.03210067376494408, 0.0027266882825642824, 0.06480416655540466, 0.053972676396369934, 0.013627588748931885, 0.03806319087743759, 0.005987568758428097, 0.0008688264060765505, -0.004789717961102724, -0.053461551666259766, 0.043070122599601746, 0.001601512893103063, 0.053869277238845825, 0.02880014106631279, -0.05506054684519768, -0.0108624417334795, 0.027578262612223625, 0.0224543958902359, 0.035614728927612305, 0.036570146679878235, -0.0019585639238357544, -0.06635242700576782, -0.04991215467453003, -0.0012154197320342064, 0.021648041903972626, 0.04022722691297531, 0.04499798268079758, -0.0024532421957701445, 0.05939892306923866, 0.012183815240859985, 0.005502127576619387, -0.03618253022432327, 0.004784031305462122, 0.01533723995089531, -0.01781390607357025, -0.02642844058573246, -0.011528967879712582, -0.005216432735323906, -0.0006581643829122186, 0.023623701184988022, 0.02463308349251747, 0.016980327665805817, -0.01009607594460249, -0.02689356915652752, 0.013872265815734863, 0.008932610973715782, 0.02780279889702797, 0.015190512873232365, 0.0138016352429986, 0.008887472562491894, 0.03018735721707344, 0.03332262486219406, 0.023260829970240593, 0.002169620478525758, 0.00831309612840414, 0.02908572182059288, 0.024104420095682144, -0.04383779317140579, 0.10317050665616989, 0.006938423961400986, 0.0007252333452925086, 0.03285634145140648, 0.0466584637761116, 0.04693135619163513, 0.011960923671722412, 0.008051522076129913, 0.008541587740182877, 0.05518820136785507, 0.008568491786718369, 0.06002558767795563, -0.007970765233039856, 0.041366126388311386, -0.011058217845857143, 0.03075595013797283, -0.03566620498895645, 0.04684361442923546, 0.005398218519985676, 0.019430965185165405, -0.04461962729692459, -0.021119151264429092, 0.008365719579160213, 0.019761763513088226, -0.06831522285938263, -0.009800396859645844, 0.03776870667934418, 0.02380606345832348, 0.0012030781945213675, -0.007643772754818201, -0.014285163953900337, -0.02061832696199417, 0.006413010880351067, 0.06910131126642227, 0.02759614773094654, 0.032089438289403915, -0.05844968184828758, -0.022979464381933212, -0.02272763103246689, -0.038923680782318115, 0.03346385434269905, -0.03591867908835411, -0.09816666692495346, 0.02499697543680668, -0.05402142181992531, 0.0007296359399333596, -0.009546300396323204, -0.019251879304647446, 0.026697510853409767, -0.0010742871090769768, -0.007454771548509598, 0.029403308406472206, 0.014814813621342182, -0.0150919733569026, 0.02322954498231411, -0.024847159162163734, -0.02885860577225685, 0.013360245153307915, -0.0007497108890675008, 0.002400456927716732, 0.005177784711122513, -0.04908543452620506, 0.04593263939023018, -0.021443085744976997, -0.014415469951927662, -0.021503128111362457, -0.05980248376727104, 0.04306375980377197 ]
Les secteurs de territoire infra-communal pour lesquels, conformément aux dispositions du 2 du I de l'article 1635 quater L du code général des impôts et de l'article 1635 quater N du même code, un taux de taxe d'aménagement spécifique est applicable sont définis par référence au plan cadastral à la date de la délibération les instituant. Ils peuvent être délimités par unités de découpage cadastral, constituées d'une ou plusieurs sections cadastrales entières, ou par unités foncières cadastrales, constituées d'une ou plusieurs parcelles entières. Lorsque la délibération est prise par un établissement public de coopération intercommunale ou par la métropole de Lyon, chaque secteur peut couvrir une ou plusieurs communes ou fractions de communes. Dans ce dernier cas, les secteurs infra-communaux sont délimités par unité de découpage cadastral. Chaque secteur infra-communal est défini par référence aux sections qui le composent. La délibération précise les références cadastrales de chacune des sections entièrement incluses dans un secteur. Celles-ci sont désignées par un préfixe composé de trois caractères numériques suivi de la référence de la section composée de deux caractères alphabétiques. Un secteur peut être constitué d'une section cadastrale unique, prise dans sa totalité. Le cas échéant, chaque secteur infra-communal peut être défini à l'échelle de la parcelle cadastrale. La délibération précise les références cadastrales de chacune des parcelles, au sein de leurs sections respectives. Ces parcelles sont désignées par le préfixe de la section contenant la parcelle, la section contenant la parcelle ainsi que le numéro de la parcelle. Un secteur peut être constitué d'une ou plusieurs parcelles, prises dans leur totalité. La limite entre deux secteurs ne peut traverser une ou plusieurs parcelles, chaque parcelle ne pouvant qu'être entièrement incluse dans le périmètre d'un seul secteur.
Code général des impôts, annexe iii
328 W
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047278848
2023-03-10 00:00:00
f6b212e570250414bf0a04601e13d94dda867beb46e681e357a3b0553d375945
[ -0.042580969631671906, 0.008449366316199303, -0.07326360791921616, 0.017621275037527084, -0.02397945709526539, -0.04644758626818657, -0.023747164756059647, 0.014024817384779453, 0.048771340399980545, -0.018206432461738586, -0.015683302655816078, 0.005199876613914967, 0.024358203634619713, 0.013358919881284237, -0.0516652874648571, 0.02815890498459339, 0.11381033062934875, 0.05155501142144203, -0.05118792504072189, 0.01770644076168537, 0.0442621074616909, 0.028698520734906197, -0.008565925061702728, 0.016387296840548515, 0.02733222395181656, 0.11463510245084763, -0.0010813383851200342, -0.08876042068004608, -0.002065950073301792, 0.02734338864684105, -0.016738617792725563, 0.045102283358573914, -0.010635562241077423, -0.03492734953761101, 0.059734608978033066, -0.07697848975658417, 0.03548818081617355, -0.011514317244291306, -0.0033110652584582567, 0.018651505932211876, -0.013872860930860043, 0.06159656122326851, 0.02216291055083275, 0.0027745640836656094, 0.022633563727140427, 0.05761396139860153, -0.018354637548327446, 0.07650640606880188, -0.038575321435928345, 0.08621697127819061, -0.042527634650468826, 0.01516440138220787, 0.021814584732055664, 0.0041000209748744965, 0.01379039790481329, 0.025039024651050568, -0.10485850274562836, -0.007234544027596712, 0.08593500405550003, -0.007673573214560747, -0.009353878907859325, -0.0016781179001554847, -0.05346979200839996, 0.021760981529951096, 0.04036621004343033, -0.014117289334535599, 0.02206607535481453, -0.059923429042100906, 0.1162777692079544, -0.024964073672890663, -0.10455631464719772, 0.004115640185773373, -0.030438601970672607, 0.007620011921972036, 0.03222233057022095, 0.06507711857557297, 0.05841774120926857, 0.015391877852380276, 0.01960231363773346, 0.03450726345181465, 0.023463129997253418, -0.0219099298119545, 0.039996545761823654, -0.017941677942872047, -0.005481907166540623, -0.01451841276139021, -0.02246861532330513, -0.05402623116970062, -0.034580621868371964, 0.013616682961583138, -0.01447596587240696, 0.033379729837179184, -0.07402018457651138, 0.02514186128973961, -0.015378535725176334, 0.01842258870601654, -0.027758440002799034, -0.03895145282149315, 0.07653280347585678, 0.002457780996337533, -0.004754339810460806, -0.016811732202768326, -0.00886351615190506, -0.06125669181346893, 0.040667373687028885, -0.007375141140073538, 0.04945026710629463, -0.04780583083629608, -0.10141422599554062, 0.004925919231027365, -0.049888014793395996, 0.02010904811322689, 0.020925967022776604, -0.03333703428506851, -0.05017445236444473, 0.10283765941858292, 0.004035173449665308, -0.0659821480512619, 0.02407989650964737, -0.004030858166515827, 0.016274472698569298, -0.03305959329009056, -0.043015193194150925, 0.001734517514705658, -0.07307184487581253, -0.012242238968610764, -0.028224259614944458, 0.0006115842261351645, -0.019484959542751312, -0.03351358696818352, 0.05850265547633171, 0.026485014706850052, -0.002906444249674678, -0.1055324450135231, 0.016023993492126465, 0.012571526691317558, -0.033519189804792404, 0.05456861853599548, 0.007972844876348972, 0.030799778178334236, -0.04319733381271362, -0.015433684922754765, 0.021223729476332664, 0.06297009438276291, 0.00313762784935534, 0.04888065904378891, 0.0035286720376461744, -0.09673723578453064, 0.015546622686088085, -0.03061739355325699, 0.01930217631161213, 0.023454543203115463, 0.03973662853240967, -0.04147980362176895, -0.014903686009347439, 0.008348582312464714, -0.012133571319282055, 0.014176525175571442, 0.050871316343545914, -0.042357187718153, 0.03664763644337654, 0.008061008527874947, 0.09111402928829193, -0.0004883056972175837, -0.012132491916418076, -0.013671339489519596, 0.042553726583719254, -0.020324531942605972, 0.012543129734694958, 0.06938804686069489, -0.04402634873986244, 0.03364349901676178, 0.01810687966644764, -0.014492005109786987, -0.0335506796836853, 0.013783212751150131, -0.026484068483114243, 0.006427430547773838, -0.07044203579425812, 0.06143254041671753, 0.013977025635540485, -0.03429082781076431, -0.003531991271302104, -0.053507834672927856, 0.013526869006454945, 0.030680745840072632, -0.0334746390581131, -0.028967352584004402, -0.027593795210123062, 0.08146476745605469, -0.006880404427647591, -0.03895667567849159, -0.0643346905708313, 0.0138420220464468, 0.029170747846364975, -0.09538497030735016, -0.04603421315550804, 0.04651074856519699, 0.06415266543626785, 0.01712135225534439, -0.0321643091738224, -0.005760061554610729, 0.00995180755853653, -0.015367811545729637, 0.01256499532610178, -0.054680004715919495, 0.021020090207457542, 0.013852051459252834, 0.0044648111797869205, 0.028988610953092575, 0.008999351412057877, 0.0024844615254551172, -0.02166515216231346, 0.046783339232206345, -0.0374576710164547, -0.017541855573654175, -0.07517571747303009, -0.018930798396468163, 0.017038416117429733, -0.016280949115753174, -0.021912353113293648, 0.04848654940724373, -0.07059811800718307, -0.036225493997335434, -0.008841236121952534, 0.023743581026792526, -0.04990300163626671, 0.016090065240859985, -0.0015931077068671584, -0.052794311195611954, 0.011310174129903316, -0.07674415409564972, -0.026803061366081238, -0.0010128456633538008, 0.005568195600062609, -0.02351217344403267, 0.017744185402989388, 0.010723842307925224, 0.026034239679574966, 0.047973934561014175, 0.020034227520227432, -0.05727463215589523, 0.04523356258869171, 0.009381945244967937, 0.05123155564069748, -0.044316478073596954, -0.01680118776857853, -0.011480395682156086, -0.04303639754652977, 0.05265892669558525, -0.024691490456461906, 0.046596821397542953, -0.052715472877025604, -0.03365924209356308, 0.007318961434066296, -0.01086986530572176, 0.02965187467634678, 0.06452419608831406, 0.0171239972114563, -0.01575297676026821, -0.007472170051187277, -0.006397719029337168, 0.011481999419629574, -0.048568177968263626, 0.006381518207490444, -0.07480345666408539, 0.03546254709362984, -0.005886986386030912, -0.013693047687411308, 0.042158011347055435, -0.05304862558841705, 0.013918586075305939, 0.04059724882245064, 0.011356457136571407, -0.0056770979426801205, -0.0020774616859853268, -0.04043672978878021, -0.01527000218629837, 0.028189776465296745, -0.00319323455914855, 0.010562899522483349, -0.02816469967365265, -0.08232114464044571, -0.01582825742661953, -0.02657771110534668, -0.047790031880140305, 0.007785002700984478, 0.007536471355706453, 0.0123755456879735, -0.0075337025336921215, -0.005999349057674408, -0.04017643630504608, -0.04163909703493118, 0.0411129854619503, 0.034509915858507156, 0.028717076405882835, -0.05910032242536545, -0.00046946495422162116, 0.049782201647758484, -0.036385178565979004, -0.018953245133161545, -0.014804987236857414, -0.010341379791498184, 0.01106751523911953, -0.02059466578066349, -0.016118837520480156, -0.017692383378744125, -0.015016227029263973, -0.012697764672338963, 0.0825284942984581, 0.0055226488038897514, 0.01726793497800827, -0.011634964495897293, -0.08196713775396347, -0.017300404608249664, -0.003541764337569475, 0.04586892947554588, 0.020586449652910233, -0.08148150146007538, -0.017341373488307, -0.04483407735824585, 0.06850814819335938, -0.003332560881972313, -0.020670086145401, -0.025958262383937836, -0.0187663696706295, 0.011693275533616543, 0.01356088649481535, -0.02955215610563755, 0.006985364947468042, -0.0351170115172863, 0.03408930450677872, 0.03068184293806553, -0.0290071964263916, 0.011044184677302837, 0.02796364203095436, 0.06406648457050323, -0.007618647534400225, 0.0016342527233064175, 0.022522447630763054, 0.048561982810497284, -0.013078426010906696, -0.03564339503645897, 0.000404447695473209, 0.07746900618076324, 0.021732356399297714, 0.00942721962928772, 0.015056935139000416, 0.01249210350215435, -0.02497945725917816, -0.03356357291340828, 0.010926635935902596, 0.06802941858768463, 0.06579712778329849, 0.04005241021513939, -0.03367271274328232, 0.004576885607093573, 0.029167255386710167, -0.043281860649585724, -0.00954159814864397, -0.025834398344159126, -0.015169411897659302, -0.006596618797630072, 0.036618564277887344, 0.011962763033807278, -0.03772542253136635, 0.014942154288291931, -0.003592308145016432, -0.03671272099018097, -0.009618619456887245, -0.0037420412991195917, 0.035411108285188675, -0.0013563063694164157, 0.010908607393503189, 0.014952769502997398, -0.025398174300789833, -0.009762108325958252, 0.025324327871203423, 0.007009788881987333, 0.017284220084547997, 0.0008366350084543228, -0.016109606251120567, 0.03402760997414589, -0.020437270402908325, 0.0057766977697610855, 0.030721444636583328, 0.0312528982758522, 0.02194615639746189, -0.029354512691497803, 0.04958401620388031, 0.028599843382835388, -0.01385250873863697, 0.008922248147428036, 0.004571768455207348, 0.006989289540797472, 0.01658673584461212, 0.04786267504096031, 0.03410826623439789, -0.02836563065648079, -0.026112569496035576, -0.030916066840291023, 0.018205739557743073, 0.06325404345989227, -0.01151688676327467, -0.014638272114098072, -0.0007840212201699615, 0.04183340445160866, -0.07644976675510406, -0.03982039913535118, 0.007294829003512859, 0.015622762963175774, -0.0024200554471462965, 0.01952873356640339, -0.03215092048048973, -0.03621027618646622, 0.04170024022459984, 0.016233393922448158, 0.06012817099690437, 0.1362471729516983, -0.013529337011277676, 0.01790093258023262, 0.046882789582014084, -0.009847595356404781, -0.026027943938970566, -0.030765406787395477, 0.021535729989409447, 0.059962451457977295, 0.004599831998348236, 0.00753052206709981, 0.006188089959323406, -0.04734260216355324, -0.0457163006067276, -0.060903482139110565, -0.01866351068019867, -0.022985346615314484, -0.00945498701184988, -0.04050518199801445, -0.027535373345017433, 0.02795512229204178, 0.08365627378225327, -0.020628351718187332, 0.03531601279973984, 0.02164444327354431, -0.13245917856693268, -0.038430891931056976, -0.0016868512611836195, -0.029611647129058838, 0.0408281534910202, 0.018433528020977974, 0.039204031229019165, -0.059748291969299316, 0.011113499291241169, -0.005749601870775223, 0.03260133042931557, 0.025378519669175148, -0.023514213040471077, -0.03332063555717468, 0.01844504475593567, 0.004692681133747101, -0.003399002132937312, 0.01032394077628851, -0.001522309728898108, 0.008680684491991997, 0.052857108414173126, 0.015682216733694077, 0.022042879834771156, -0.0059420145116746426, -0.014948943629860878, 0.027607852593064308, 0.0032719543669372797, 0.028006162494421005, 0.033203769475221634, -0.009984842501580715, -0.010652204975485802, 0.01014869473874569, 0.01407924946397543, 0.05857446417212486, 0.016458548605442047, 0.02441220171749592, 0.006115899886935949, 0.01498738769441843, 0.025599313899874687, 0.003476022044196725, 0.06137452274560928, -0.001655997708439827, -0.003758974839001894, -0.0029931694734841585, -0.044460196048021317, 0.02293446846306324, 0.04503612592816353, 0.03211181238293648, 0.030700471252202988, -0.01637241058051586, 0.04771134629845619, 0.011642714031040668, 0.057461243122816086, -0.0035902834497392178, -0.022528985515236855, 0.03726547583937645, -0.03408392518758774, -0.02599078230559826, -0.002082876628264785, -0.06341802328824997, 0.02988385781645775, -0.015683477744460106, -0.00038991181645542383, 0.058853648602962494, 0.01533439103513956, 0.030035726726055145, 0.014706228859722614, -0.06972604990005493, 0.010003190487623215, 0.003939920105040073, -0.045826446264982224, 0.009913626126945019, -0.023097531870007515, 0.0015035901451483369, -0.0028594834730029106, -0.033414751291275024, 0.009100527502596378, 0.0272567979991436, -0.022617969661951065, -0.0034269001334905624, -0.008431927300989628, 0.03371751680970192, -0.060534365475177765, 0.011417349800467491, 0.049850668758153915, 0.08607732504606247, 0.012084348127245903, 0.011271714232861996, 0.0692637711763382, 0.03229640796780586, -0.016856124624609947, -0.03762594237923622, 0.013665217906236649, 0.025034360587596893, -0.00048751692520454526, 0.00033066660398617387, 0.0684591755270958, 0.01962369494140148, 0.004466671030968428, -0.02219364419579506, -0.012791449204087257, 0.06142159551382065, 0.0224970281124115, 0.055715616792440414, 0.03396213799715042, -0.029185781255364418, -0.0038498607464134693, -0.007263806648552418, 0.005412785802036524, -0.013749510981142521, -0.011881976388394833, -0.024196838960051537, -0.025550637394189835, 0.020855698734521866, -0.011255811899900436, -0.05772044137120247, 0.008141892962157726, -0.018583087250590324, -0.07344593852758408, -0.04207715764641762, 0.018949957564473152, 0.03448440134525299, 0.005087786819785833, 0.0180601067841053, -0.00273126270622015, -0.014117349870502949, -0.007087156642228365, -0.0005695858271792531, 0.03330462798476219, -0.013915485702455044, -0.03172847256064415, -0.04097053408622742, 0.0181245356798172, -0.0064863478764891624, -0.029602788388729095, -0.02603132091462612, 0.020368225872516632, -0.040822833776474, -0.027691053226590157, -0.02677210234105587, 0.05619727447628975, -0.01535697653889656, 0.04958619549870491, -0.04802529141306877, 0.04420941323041916, -0.028562581166625023, 0.024311939254403114, -0.014893432147800922, 0.001498633879236877, 0.011369844898581505, 0.034299641847610474, 0.059922896325588226, 0.02021026611328125, 0.014835411682724953, 0.018689850345253944, 0.018217669799923897, -0.05457573011517525, -0.017326276749372482, -0.025136727839708328, 0.009521420113742352, 0.040612295269966125, 0.006242775823920965, 0.03348628804087639, -0.009110034443438053, 0.023921173065900803, -0.031587302684783936, 0.0017704295460134745, -0.03005124256014824, -0.007551772519946098, -0.005710524972528219, 0.021066216751933098, 0.0015075047267600894, 0.023400602862238884, -0.00043691491009667516, -0.04453917220234871, 0.001320938696153462, 0.022494876757264137, -0.03021940588951111, -0.03805208206176758, 0.060666169971227646, -0.03648991510272026, 0.017298001796007156, -0.008626572787761688, 0.007081620395183563, 0.019660696387290955, -0.04864024743437767, -0.01850173808634281, -0.01565941423177719, -0.02066994644701481, -0.010605212301015854, -0.017913056537508965, -0.007211013697087765, -0.046754080802202225, -0.05811024457216263, -0.0139644555747509, 0.023569675162434578, -0.07672904431819916, -0.030390815809369087, 0.018507741391658783, -0.010941525921225548, 0.002559942426159978, 0.1109156385064125, 0.03141111135482788, -0.0029252362437546253, 0.01958160102367401, -0.008355260826647282, 0.007096721790730953, 0.015290867537260056, -0.017098797485232353, 0.04827679693698883, -0.029532698914408684, -0.009739881381392479, -0.018942492082715034, -0.02993435598909855, -0.02088315412402153, 0.03684975579380989, 0.051064591854810715, 0.04590636491775513, 0.034359194338321686, 0.04012912139296532, -0.09993148595094681, -0.04627261683344841, -0.012034947052598, 0.001712977304123342, 0.03711145743727684, 0.007539802230894566, 0.015138901770114899, 0.057422854006290436, 0.00477165961638093, 0.053386565297842026, -0.07879706472158432, -0.01352359913289547, -0.035406891256570816, 0.016589488834142685, -0.019180530682206154, -0.0013381000608205795, 0.04214538633823395, -0.002924930304288864, -0.00854664295911789, -0.039806995540857315, -0.00998599547892809, 0.007287246640771627, -0.040384676307439804, 0.002498619956895709, 0.025200191885232925, 0.013984608463943005, 0.02642468921840191, 0.02466915175318718, 0.04413377121090889, 0.03429022058844566, 0.04272153973579407, 0.018064485862851143, -0.0015968288062140346, 0.05450251325964928, 0.0017347100656479597, 0.0409613661468029, 0.01059491652995348, 0.09868092834949493, -0.032651230692863464, -0.007362816482782364, -0.01124943234026432, 0.011048631742596626, 0.005003964528441429, -0.017228664830327034, 0.02913203462958336, 0.016025559976696968, 0.016568584367632866, 0.0006257763598114252, 0.044382765889167786, 0.034067459404468536, -0.03215417638421059, -0.02540583349764347, 0.015301807783544064, 0.013467971235513687, 0.0343373604118824, 0.017730223014950752, 0.009252514690160751, -0.03231988474726677, -0.010513697750866413, -0.015089589171111584, 0.022052468731999397, -0.07147978246212006, -0.025019394233822823, -0.04135126620531082, 0.03029969334602356, -0.009775490500032902, -0.016986897215247154, 0.02846190147101879, -0.007937857881188393, 0.022295618429780006, 0.07776787132024765, 0.027891695499420166, -0.01716337539255619, -0.01879270374774933, -0.008940069936215878, -0.005386370234191418, -0.01160992681980133, 0.0011783657828345895, -0.036346714943647385, -0.008063451386988163, 0.01970592513680458, -0.04660341888666153, 0.0785427913069725, -0.027321795001626015, -0.03171110898256302, 0.0169577207416296, 0.013331089168787003, 0.018666045740246773, 0.05001155659556389, 0.02013477310538292, 0.034905221313238144, 0.05683307722210884, -0.026053069159388542, -0.0036087383050471544, 0.022157130762934685, 0.03667597845196724, 0.01639641635119915, 0.021330034360289574, -0.05976466089487076, 0.04610167816281319, -0.006947211921215057, -0.024792039766907692, -0.003544448409229517, 0.0201976727694273, -0.05492338910698891 ]
Pour bénéficier de l'exonération de la taxe pour frais de chambres de commerce et d'industrie prévue à l'article 1600 du code général des impôts, les artisans qui exerçaient leur profession à la date de publication du décret du 24 avril 1940 sont tenus de justifier dans la forme prévue à l'article 331, qu'ils sont inscrits au Registre national des entreprises en tant qu'entreprise du secteur des métiers et de l'artisanat et qu'ils ne sont pas portés sur la liste électorale de la chambre de commerce et d'industrie territoriale. Les artisans qui ont entrepris l'exercice de leur profession après la publication dudit décret sont tenus seulement de justifier dans la forme prévue à l' article 331 , de leur inscription au Registre national des entreprises en tant qu'entreprise du secteur des métiers et de l'artisanat. Ils doivent produire cette justification au plus tard le 31 janvier de l'année suivant celle de leur installation.
Code général des impôts, annexe iii
330
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046078832
2023-01-01 00:00:00
1a3e06ae603332d85e5fd7e2e5e4e01d62f390929c10ff142dc11115d3e40024
[ -0.01543094590306282, 0.08642035722732544, -0.01610524393618107, -0.002794660395011306, 0.0030843447893857956, -0.046776823699474335, -0.02443445660173893, 0.047823864966630936, 0.025571297854185104, -0.014474093914031982, -0.08609244227409363, 0.029914360493421555, 0.011241946369409561, 0.008860600180923939, -0.044107623398303986, 0.06884843111038208, 0.07503313571214676, 0.042971834540367126, 0.03150629624724388, -0.01759074255824089, 0.06616153568029404, 0.021597882732748985, -0.04290912672877312, 0.04782690852880478, -0.05368141084909439, 0.046697311103343964, 0.021414609625935555, -0.10125682502985, -0.011781087145209312, 0.02713921293616295, 0.0035994495265185833, -0.045500364154577255, -0.008460734970867634, 0.023459797725081444, 0.02728881873190403, -0.07275217026472092, -0.0053962282836437225, 0.056261323392391205, 0.017171142622828484, 0.03545541316270828, -0.051982030272483826, 0.03443177044391632, 0.07715165615081787, 0.03808816894888878, -0.027956893667578697, 0.05048174038529396, 0.02127634361386299, 0.1094953864812851, -0.03584321588277817, 0.038638193160295486, 0.019581545144319534, 0.02656611241400242, -0.003691841149702668, 0.0436679869890213, -0.015415840782225132, 0.042738672345876694, -0.05049533396959305, -0.024963922798633575, 0.05662568658590317, -0.050405241549015045, 0.014042187482118607, -0.0018284812103956938, -0.0522116981446743, 0.016103945672512054, 0.023357423022389412, -0.007697745226323605, 0.03765251860022545, -0.04287588968873024, 0.09031931310892105, -0.018771395087242126, -0.004561546724289656, 0.0339016430079937, -0.026522783562541008, -0.010140648111701012, 0.0033223440404981375, 0.05968577414751053, 0.01109233871102333, 0.0385301448404789, -0.02504442073404789, 0.0000747699523344636, 0.007095078006386757, -0.032450780272483826, 0.10791613906621933, 0.028940638527274132, -0.038192857056856155, -0.03738340362906456, -0.059085387736558914, -0.0694604367017746, -0.005630629602819681, 0.029283426702022552, -0.009402561001479626, 0.08349041640758514, -0.06455233693122864, 0.04005977138876915, -0.019993560388684273, 0.04939209669828415, -0.006528816185891628, 0.0177349541336298, 0.083446204662323, 0.0453045479953289, -0.019004296511411667, -0.023899972438812256, 0.008090931922197342, -0.0008490750915370882, -0.02737170271575451, -0.07856076955795288, -0.0014284333446994424, -0.05681851506233215, -0.0352286621928215, 0.01952977664768696, -0.027832847088575363, -0.048201050609350204, -0.0804910957813263, -0.013308095745742321, -0.012633077800273895, 0.06916870921850204, 0.013278136029839516, 0.026250533759593964, 0.03208833187818527, 0.06578158587217331, -0.016669223085045815, -0.011287521570920944, -0.004948953166604042, 0.03625771030783653, -0.08093605935573578, -0.016832498833537102, -0.0007046491955406964, -0.0458129346370697, -0.04052332043647766, -0.008517791517078876, 0.05472138896584511, -0.003011394524946809, 0.05062105506658554, -0.04432298615574837, 0.07258284091949463, -0.016931327059864998, -0.010514396242797375, 0.0269249826669693, -0.0058301896788179874, 0.024668190628290176, -0.01917966641485691, 0.001012287219054997, -0.04771361127495766, 0.028407758101820946, 0.031058676540851593, -0.022837642580270767, -0.048244718462228775, -0.07737001031637192, 0.03136414662003517, -0.03072214312851429, 0.017077216878533363, 0.018770955502986908, 0.04506261646747589, 0.00022074666048865765, 0.02295285277068615, 0.01187644898891449, -0.042317017912864685, 0.030039263889193535, -0.021326668560504913, -0.03486835956573486, -0.019021566957235336, 0.06716599315404892, -0.05098012089729309, -0.016625478863716125, -0.015847686678171158, -0.024276701733469963, 0.006662734784185886, 0.03706764802336693, -0.0035693503450602293, 0.0009697856148704886, -0.02709968201816082, 0.04438101127743721, 0.004076086916029453, -0.032437317073345184, -0.02349146082997322, 0.04084759205579758, 0.007924971170723438, 0.029226597398519516, -0.06513866782188416, 0.06006421521306038, -0.05835488438606262, -0.07701444625854492, -0.015091365203261375, -0.006733899470418692, 0.02910492569208145, -0.012783685699105263, -0.00738256610929966, 0.033275313675403595, -0.05757525935769081, 0.014329527504742146, -0.030688012018799782, 0.06399566680192947, -0.041806817054748535, 0.013148183934390545, 0.03190110996365547, -0.06972573697566986, -0.016541145741939545, 0.08772780001163483, -0.003311954904347658, -0.009066052734851837, 0.02213871479034424, 0.026610547676682472, 0.020895153284072876, 0.03031388856470585, 0.014597154222428799, -0.004863029345870018, 0.004342713393270969, -0.042332012206315994, -0.005828847177326679, 0.002644785912707448, -0.02847895398736, 0.014472969807684422, 0.007284853141754866, 0.024620776996016502, -0.042240045964717865, -0.05381939932703972, -0.041397690773010254, -0.021871572360396385, -0.028304748237133026, -0.03405109420418739, 0.012839078903198242, -0.04490828886628151, -0.08158551901578903, -0.03803573176264763, 0.06337660551071167, 0.023553116247057915, 0.014973659068346024, 0.029790742322802544, -0.030200885608792305, 0.0024359668605029583, 0.015497545711696148, 0.03417942300438881, 0.01601806841790676, 0.05290784314274788, -0.023209189996123314, -0.07104010879993439, -0.02655116654932499, -0.01619906909763813, -0.04978305473923683, 0.02788020856678486, 0.01663140393793583, 0.021333014592528343, 0.014163493178784847, -0.042353447526693344, -0.014590646140277386, -0.029805880039930344, -0.0048926048912107944, 0.001540717901661992, -0.010325572453439236, -0.013494613580405712, -0.027205616235733032, 0.027996504679322243, -0.03764195740222931, 0.06934139132499695, 0.002113491762429476, -0.07502241432666779, 0.043962642550468445, 0.04441702738404274, 0.000776232744101435, -0.03198402747511864, -0.07225020229816437, -0.0016042505158111453, 0.008293905295431614, -0.01847507618367672, 0.01347227580845356, -0.09698069840669632, -0.01093304343521595, 0.07964195311069489, -0.03008573316037655, 0.02262929454445839, -0.021913841366767883, 0.07492554187774658, -0.016256390139460564, 0.013640261255204678, -0.013028335757553577, -0.02489435113966465, -0.04472874850034714, -0.025578932836651802, 0.07847552001476288, 0.0004596804501488805, 0.02607131376862526, -0.027160538360476494, 0.013770128600299358, -0.011403286829590797, -0.0029658779967576265, 0.024367528036236763, 0.021626999601721764, -0.020810609683394432, 0.025681590661406517, -0.01444209087640047, -0.07439419627189636, -0.041754450649023056, -0.06247175112366676, 0.018033260479569435, 0.0659463182091713, -0.01914075016975403, -0.0620926134288311, 0.017369652166962624, 0.007843186147511005, -0.023269806057214737, -0.004409593064337969, 0.011642606928944588, 0.020731016993522644, -0.0049117207527160645, 0.007510755676776171, -0.02900237962603569, -0.01908513903617859, -0.061121053993701935, -0.06233702972531319, -0.003932042978703976, -0.003412773832678795, -0.0245447289198637, -0.0176980160176754, -0.033528439700603485, 0.05448508635163307, -0.0077892146073281765, -0.023179160431027412, 0.012041622772812843, -0.06259338557720184, -0.006169766187667847, -0.040876273065805435, 0.09309574961662292, 0.03166026249527931, 0.013889094814658165, -0.03514311835169792, -0.01137510221451521, -0.02807932160794735, 0.021416565403342247, -0.017453564330935478, 0.03147755190730095, -0.033082056790590286, 0.003973389510065317, 0.04065960273146629, -0.026099495589733124, 0.02338925562798977, 0.021062307059764862, -0.0012063652975484729, -0.011194312945008278, 0.00019801643793471158, 0.053812846541404724, 0.04772984981536865, -0.018507765606045723, -0.04061037302017212, 0.008380773477256298, 0.023751849308609962, -0.05095424875617027, 0.044247936457395554, 0.020201141014695168, 0.019376179203391075, -0.011092687956988811, 0.010484084486961365, -0.030590591952204704, 0.027163993567228317, 0.07710248231887817, 0.024211641401052475, 0.0029785833321511745, -0.055874310433864594, 0.044138986617326736, -0.01229667104780674, 0.06804376095533371, -0.042473629117012024, 0.00009594986477168277, 0.06551747024059296, 0.07034935057163239, -0.014410696923732758, 0.02264363132417202, 0.049225032329559326, 0.04848606884479523, -0.06660343706607819, 0.021511968225240707, -0.04698096215724945, 0.0355316624045372, -0.019440079107880592, 0.04361285641789436, 0.013782147318124771, -0.06505466997623444, 0.015550396405160427, 0.002290914300829172, 0.01996541954576969, -0.04731971025466919, 0.005721365567296743, 0.02739267610013485, 0.03616625815629959, -0.04379238933324814, 0.028957320377230644, 0.00024314466281794012, 0.006456834264099598, -0.05206548422574997, -0.05702777951955795, -0.00009076726564671844, -0.024790780618786812, -0.036806266754865646, 0.005691949278116226, 0.0005902316770516336, 0.00135143066290766, -0.0393022857606411, 0.005737423896789551, -0.048885516822338104, -0.021688606590032578, -0.0025441821198910475, 0.00047741286107338965, 0.012880302965641022, 0.021829884499311447, 0.043297722935676575, -0.018619021400809288, 0.01056028250604868, -0.044693902134895325, -0.028880521655082703, -0.03948265686631203, 0.0011032473994418979, 0.052853841334581375, 0.03220224753022194, 0.043199460953474045, -0.013488838449120522, 0.03637747839093208, 0.020123271271586418, 0.03994303196668625, 0.021106673404574394, 0.13451288640499115, -0.00294759520329535, 0.033235177397727966, 0.05195023864507675, -0.0070932405069470406, 0.007328737061470747, -0.0087581193074584, -0.011774196289479733, 0.022816430777311325, 0.022931110113859177, -0.004583113826811314, 0.0005999974673613906, -0.025533214211463928, 0.04071898013353348, -0.0392017625272274, -0.0361352302134037, -0.0260248351842165, -0.041460659354925156, -0.02098393253982067, 0.014049366116523743, 0.005080843344330788, 0.0030256358440965414, -0.0352136455476284, 0.0006889479700475931, 0.01852015219628811, -0.06386031955480576, 0.0005910772597417235, 0.029208999127149582, 0.019893715158104897, 0.0034519569016993046, 0.02661031484603882, -0.02004004269838333, -0.04423699900507927, 0.03064732253551483, 0.03283834457397461, 0.006202698685228825, 0.002258015563711524, -0.009019382297992706, -0.04180774837732315, 0.027635933831334114, -0.0056144739501178265, -0.02935926616191864, -0.012394480407238007, 0.04595036432147026, 0.030501171946525574, -0.0016584695549681783, -0.007123128976672888, 0.01291822362691164, 0.029953274875879288, 0.024363508448004723, -0.0024535267148166895, 0.07361679524183273, 0.07679273933172226, 0.016229476779699326, 0.009801000356674194, -0.024750899523496628, 0.017574939876794815, 0.04964348301291466, -0.0417344868183136, 0.023857969790697098, 0.007917389273643494, 0.007110197097063065, -0.0514436811208725, 0.0035632834769785404, -0.023725010454654694, 0.003935214597731829, 0.004613521043211222, 0.01835920289158821, -0.010521415621042252, -0.038287706673145294, 0.022524764761328697, 0.06191612407565117, 0.06343689560890198, 0.014573036693036556, 0.00308156362734735, -0.021124400198459625, 0.05344120040535927, 0.06580866873264313, 0.019642788916826248, -0.02836856059730053, 0.030412551015615463, -0.030646180734038353, -0.02439149282872677, -0.05102028325200081, -0.010004309937357903, -0.0029842290095984936, 0.01748586632311344, -0.0023948706220835447, 0.04783625900745392, -0.005227998830378056, 0.041406795382499695, -0.05271262302994728, -0.05926401913166046, 0.02769111841917038, 0.00043499836465343833, -0.005266060121357441, -0.036287229508161545, 0.008015519939363003, -0.03133435174822807, 0.1133517175912857, -0.027229266241192818, -0.0016087505500763655, 0.005135434679687023, 0.030734442174434662, 0.05703311786055565, 0.021518632769584656, 0.03770918771624565, -0.013288632035255432, 0.020031185820698738, 0.011378921568393707, 0.038235872983932495, -0.011269357986748219, 0.0386040098965168, 0.0032913009636104107, 0.02259502187371254, -0.0058097876608371735, 0.01585530675947666, 0.08247710764408112, 0.08587606996297836, 0.05717391148209572, 0.0015678174095228314, 0.006946946959942579, -0.01638396643102169, 0.03500816598534584, 0.002782505936920643, 0.03521998971700668, 0.031086836010217667, -0.0025805847253650427, 0.030064042657613754, -0.04803526774048805, -0.012698878534138203, -0.03425353020429611, -0.006567940581589937, -0.03956419229507446, 0.05328674614429474, -0.02298060432076454, -0.014713252894580364, -0.02761949598789215, 0.03496582806110382, -0.011815373785793781, -0.016897981986403465, 0.01992029882967472, 0.005300339311361313, -0.010878189466893673, 0.03192877769470215, -0.020712891593575478, -0.0012554624117910862, -0.01561800017952919, -0.00865810178220272, -0.01898770034313202, -0.017736097797751427, 0.016229966655373573, 0.013326438143849373, 0.043706540018320084, -0.017103301361203194, -0.002933640033006668, -0.031136440113186836, 0.01133335568010807, -0.00976518727838993, 0.045208416879177094, -0.026053834706544876, 0.025000356137752533, -0.06178038939833641, -0.04352249577641487, -0.044544413685798645, 0.013129949569702148, -0.03146336227655411, 0.02597394771873951, -0.030332369729876518, 0.033622339367866516, -0.021829288452863693, -0.003705353010445833, -0.03238043189048767, 0.024145007133483887, -0.034504711627960205, -0.002401877660304308, 0.029147954657673836, -0.00804310105741024, -0.04120839014649391, -0.0673542320728302, 0.02398664690554142, 0.01541487593203783, 0.007764594163745642, -0.014086084440350533, 0.052034538239240646, -0.02552899345755577, 0.01915014535188675, 0.045871760696172714, -0.002374158473685384, -0.04605524241924286, -0.021915942430496216, -0.01571981981396675, 0.033230263739824295, -0.030295521020889282, 0.029162153601646423, -0.0010124497348442674, -0.00995456613600254, 0.01443948969244957, 0.010843580588698387, -0.024552462622523308, -0.00001598359813215211, -0.03203834220767021, -0.03175169602036476, -0.07233848422765732, 0.04953651875257492, 0.02052682265639305, 0.03718717396259308, 0.02813713625073433, 0.012828952632844448, -0.026388069614768028, -0.05642278492450714, -0.02370472252368927, -0.0160782802850008, 0.01178808230906725, 0.011623132973909378, 0.010020245797932148, 0.009950390085577965, -0.035895951092243195, 0.006136384792625904, -0.03570542111992836, 0.0015867906622588634, -0.06481651961803436, -0.0494069829583168, 0.02357754111289978, 0.04796522855758667, -0.03239153325557709, 0.034379877150058746, -0.028065888211131096, -0.016171881929039955, -0.04959266632795334, -0.027793319895863533, 0.016218315809965134, -0.0008928105817176402, -0.0037621024530380964, 0.01472465693950653, -0.04816042631864548, -0.02314147725701332, 0.01632063463330269, -0.04172828793525696, 0.024969810619950294, 0.0582132525742054, 0.011667960323393345, 0.02494504675269127, 0.03840178623795509, 0.04111986234784126, -0.032024137675762177, -0.04905744642019272, -0.02259252779185772, 0.00586426118388772, 0.05663687735795975, -0.04947884753346443, 0.0038707286585122347, 0.03667459636926651, 0.0016779097495600581, 0.028626348823308945, -0.0504230298101902, -0.03542253002524376, 0.015993846580386162, 0.02576155588030815, -0.024745536968111992, -0.013112246990203857, 0.020431630313396454, 0.009926152415573597, -0.007807349786162376, 0.003807015949860215, 0.011827046982944012, -0.06872126460075378, 0.009483597241342068, -0.010352048091590405, 0.04980050399899483, 0.01253175362944603, 0.02287709340453148, 0.03826522082090378, -0.013774520717561245, 0.025628507137298584, 0.05677178502082825, 0.014672608114778996, 0.0030312947928905487, 0.05008823797106743, 0.02249971777200699, 0.03908810764551163, -0.0027937283739447594, 0.014021452516317368, -0.03485259786248207, 0.019591335207223892, 0.02528119832277298, 0.06986327469348907, -0.002457869704812765, 0.008023946546018124, -0.036222513765096664, 0.02821159176528454, -0.02208537422120571, -0.002772113075479865, 0.04871692880988121, -0.06178995221853256, 0.010617106221616268, -0.0022885312791913748, -0.0074930270202457905, -0.011130721308290958, 0.008180531673133373, -0.027875695377588272, 0.02770354226231575, -0.022313999012112617, 0.02464635670185089, -0.025685623288154602, 0.011094806715846062, -0.06838108599185944, 0.022863196209073067, -0.02921222895383835, 0.03254340961575508, -0.011568223126232624, 0.015176132321357727, 0.06444211304187775, 0.013469687663018703, -0.06387979537248611, -0.0047442177310585976, 0.019320057705044746, -0.016887323930859566, 0.03328883275389671, -0.007003449834883213, -0.020316531881690025, -0.03481763228774071, -0.023129472509026527, -0.019687594845891, 0.09640983492136002, 0.10463333129882812, -0.02245134301483631, -0.015776976943016052, 0.0005418763030320406, -0.009384552016854286, -0.01695854216814041, 0.021384434774518013, -0.08949848264455795, 0.015899980440735817, -0.014939899556338787, -0.04003656283020973, 0.039220038801431656, 0.004107003565877676, -0.06547923386096954, 0.02231723628938198, 0.00654142489656806, 0.018531186506152153, -0.011162402108311653, 0.016705848276615143, 0.05048542469739914, 0.02663838118314743, -0.03855101764202118, -0.0016671571647748351, 0.05358314514160156, -0.023866821080446243 ]
Les justifications prévues à l' article 330 sont fournies au service des impôts dans la circonscription duquel sont situés les établissements boutiques ou magasins à raison desquels les intéressés sont passibles de la cotisation foncière des entreprises. La justification de l'immatriculation au Registre national des entreprises en tant qu'entreprise du secteur des métiers et de l'artisanat est constituée par la communication du numéro unique d'identification. La justification de la non-inscription sur la liste électorale de la chambre de commerce et d'industrie territoriale consiste en une attestation délivrée par le greffe du tribunal de commerce.
Code général des impôts, annexe iii
331
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046078819
2023-01-01 00:00:00
1b926ca5a951d71605e96bdbb891fb960b5ad7c8d99f4b39aae6c4bcf6cbcd94
[ -0.09199220687150955, 0.07497570663690567, 0.010766666382551193, 0.03856092691421509, -0.044787872582674026, -0.04625258594751358, -0.05603225901722908, -0.006665386725217104, 0.06935948133468628, 0.01769665628671646, -0.030992422252893448, 0.01384259294718504, 0.019726427271962166, 0.0018696464831009507, -0.08593297004699707, 0.007400276605039835, 0.07638666778802872, 0.0007480104686692357, -0.017022639513015747, 0.008004209026694298, 0.003381565446034074, 0.04463717341423035, 0.028349051252007484, 0.0565708763897419, -0.02254551276564598, 0.06700140237808228, 0.03241311013698578, -0.0646016001701355, -0.06665461510419846, 0.017619624733924866, -0.026649411767721176, -0.05502578616142273, 0.009933844208717346, 0.04111829772591591, 0.04016854986548424, -0.08160514384508133, 0.022358790040016174, 0.12592066824436188, -0.01895047351717949, 0.013933604583144188, -0.029088350012898445, 0.030473748221993446, -0.03393462300300598, 0.0029661953449249268, -0.050340328365564346, 0.024404361844062805, -0.024075938388705254, 0.044890739023685455, -0.07810617983341217, 0.047480471432209015, -0.008275561966001987, -0.01642666757106781, -0.014408495277166367, 0.023454388603568077, -0.016555914655327797, 0.06721952557563782, -0.06671326607465744, -0.03181975707411766, 0.08767107874155045, -0.009703263640403748, -0.03038022667169571, -0.0019329965580254793, -0.0032783302012830973, -0.017494164407253265, 0.036175262182950974, -0.008379093371331692, -0.00493738055229187, -0.041563067585229874, 0.11515742540359497, 0.0008002914255484939, -0.049849871546030045, 0.04035574570298195, -0.002569428877905011, 0.0650830864906311, -0.03577079623937607, 0.03185005113482475, 0.0365368127822876, 0.027287479490041733, 0.010820329189300537, 0.006009735632687807, -0.030089521780610085, -0.048974569886922836, 0.02466590888798237, 0.0218195840716362, -0.03604086861014366, -0.011831564828753471, 0.009471879340708256, -0.06307044625282288, 0.036196269094944, 0.07497739791870117, -0.07227443903684616, 0.04874751344323158, -0.06882113218307495, 0.0434412956237793, 0.012498350813984871, 0.0429430827498436, -0.039517730474472046, 0.02914288453757763, 0.09441567957401276, -0.004158995114266872, -0.039775922894477844, -0.027643773704767227, 0.013447653502225876, -0.028318941593170166, 0.06896904855966568, -0.04962875694036484, -0.011975830420851707, 0.029820537194609642, 0.0008626134949736297, 0.04347466304898262, -0.07071645557880402, -0.061028774827718735, -0.049638308584690094, -0.05845765769481659, -0.020864831283688545, 0.10065267980098724, 0.03841589391231537, -0.0010521969525143504, -0.0058531202375888824, 0.01538641843944788, -0.020990129560232162, -0.04352106153964996, -0.10766928642988205, 0.009448733180761337, -0.05231105163693428, 0.029298223555088043, -0.03480381518602371, -0.06395630538463593, -0.06317494064569473, -0.018461694940924644, -0.007708635646849871, 0.040605492889881134, 0.01425938680768013, -0.04158995673060417, 0.016866357997059822, 0.012423049658536911, -0.07833419740200043, 0.07863494753837585, -0.018686946481466293, 0.06308882683515549, 0.0014471471076831222, 0.02555386908352375, -0.015287666581571102, 0.00809489469975233, 0.007945735938847065, 0.06282965838909149, -0.025624996051192284, -0.09057576954364777, -0.01234428584575653, -0.025012539699673653, -0.10341987013816833, 0.02942565083503723, 0.010474441573023796, -0.028029458597302437, 0.009096615016460419, 0.03165668249130249, -0.0010929011041298509, 0.03760401904582977, -0.013686551712453365, -0.02886369079351425, -0.01254186499863863, 0.06128659099340439, 0.029525287449359894, -0.0055646589025855064, -0.0049690366722643375, -0.08622333407402039, -0.013310093432664871, 0.018180226907134056, 0.019016342237591743, 0.02109582908451557, -0.04543318226933479, 0.025837494060397148, 0.01244020089507103, -0.018884826451539993, -0.01867961883544922, 0.01163585763424635, -0.005811107344925404, 0.04279559850692749, -0.02476862072944641, 0.05613318458199501, -0.03438881039619446, -0.08284006267786026, 0.006062035448849201, 0.023632315918803215, 0.039582617580890656, -0.0074167922139167786, -0.005472363438457251, -0.023269586265087128, -0.02097858116030693, -0.012511294335126877, -0.014647726900875568, -0.004515587817877531, -0.05931219831109047, 0.04325929656624794, 0.03487813472747803, -0.055076781660318375, -0.047784194350242615, 0.09125462919473648, 0.04856446385383606, 0.026772810146212578, -0.027809562161564827, 0.013890373520553112, -0.0009732604376040399, 0.025137884542346, -0.0047137197107076645, -0.039518196135759354, 0.0220001433044672, 0.01917402446269989, -0.03356292098760605, 0.026773987337946892, -0.041967954486608505, 0.008563795126974583, 0.023941919207572937, 0.054266877472400665, -0.04685385152697563, -0.03986862674355507, -0.02354496344923973, -0.012742574326694012, -0.012345341965556145, -0.033722683787345886, -0.01958373375236988, -0.0319928340613842, -0.08575503528118134, -0.019825801253318787, 0.018726162612438202, 0.013051338493824005, -0.017986247316002846, 0.01675492711365223, 0.04607229307293892, -0.0063100638799369335, -0.002003390109166503, -0.00422926340252161, 0.03500732406973839, 0.033365972340106964, -0.0062369005754590034, -0.053847167640924454, -0.030738655477762222, -0.012941701337695122, -0.04207790270447731, 0.0016294947126880288, 0.006180737167596817, 0.0014805628452450037, 0.007578279823064804, 0.0066289715468883514, 0.016128676012158394, 0.02111397311091423, 0.020866241306066513, -0.010416295379400253, -0.031806837767362595, 0.011849278584122658, -0.02487299218773842, 0.033586788922548294, -0.046035874634981155, 0.03128435090184212, 0.021329080685973167, -0.008792649954557419, 0.02731706015765667, 0.04690080136060715, -0.02827238105237484, -0.04744769260287285, -0.0008132147486321628, -0.02889946475625038, -0.027802662923932076, -0.0472041592001915, -0.010486360639333725, -0.09737516939640045, -0.01622645929455757, 0.023697838187217712, 0.011594852432608604, -0.030095843598246574, -0.05070074647665024, -0.014318215660750866, -0.006372424308210611, 0.04708253964781761, -0.0366593673825264, 0.0151361720636487, -0.03977985307574272, -0.02121761441230774, 0.024075593799352646, 0.01845077984035015, 0.002163695404306054, -0.03627604991197586, -0.07890241593122482, -0.01582174375653267, -0.02639472670853138, 0.007749471813440323, 0.005527998320758343, 0.008512546308338642, -0.013238644227385521, -0.0069943699054419994, 0.005216885358095169, 0.010189563035964966, -0.053411565721035004, 0.031596291810274124, 0.0613471120595932, -0.011665035970509052, -0.02778385765850544, -0.031133810058236122, 0.04872414469718933, -0.011270624585449696, -0.024691952392458916, 0.03843020275235176, 0.04816960543394089, 0.012100523337721825, -0.0038939600344747305, -0.010823704302310944, -0.03654913231730461, -0.05530397593975067, -0.04792353883385658, 0.036561883985996246, 0.016034316271543503, -0.03884212672710419, -0.00044703728053718805, -0.033385466784238815, 0.010340220294892788, -0.0225426834076643, 0.00495510408654809, 0.04153026267886162, -0.06196315959095955, 0.05677136778831482, -0.006463089492172003, 0.06688357144594193, -0.05989989638328552, 0.05009954050183296, -0.014996797777712345, -0.02451719529926777, 0.011414729990065098, 0.007930630818009377, -0.04850403219461441, 0.026436926797032356, 0.0019120612414553761, 0.025220677256584167, 0.049805816262960434, -0.07021022588014603, 0.029012655839323997, 0.009511055424809456, -0.024046920239925385, -0.034719064831733704, 0.018768183887004852, 0.03045850619673729, 0.05807023122906685, -0.007623158395290375, -0.0351550467312336, -0.0013470411067828536, 0.06433630734682083, -0.01943165995180607, 0.07830748707056046, 0.012825224548578262, 0.02737247385084629, 0.007810213137418032, 0.012419816106557846, -0.0011418984504416585, 0.05131709203124046, 0.08906538784503937, 0.034954242408275604, -0.014239859767258167, -0.04545533284544945, 0.06587348133325577, -0.031262654811143875, 0.042674336582422256, -0.06469633430242538, -0.011674766428768635, -0.020035453140735626, 0.042774032801389694, 0.004518703557550907, 0.005879479460418224, 0.024518407881259918, -0.0021386570297181606, -0.03783588856458664, 0.032205916941165924, -0.0003419667773414403, 0.0624115951359272, -0.009531562216579914, 0.05702492594718933, -0.06122942641377449, -0.03718743845820427, 0.00419279420748353, 0.01192180160433054, 0.017164744436740875, -0.011305605992674828, 0.006096126977354288, 0.04856499284505844, 0.09546814858913422, -0.038886718451976776, 0.0255751833319664, -0.01163126528263092, 0.003416492370888591, -0.031280990689992905, 0.03791389241814613, -0.01464796345680952, -0.03585335239768028, -0.024567043408751488, 0.025689968839287758, 0.004614726640284061, 0.029186418280005455, 0.023607395589351654, 0.035578932613134384, -0.017552416771650314, -0.0037872924003750086, -0.02960742451250553, -0.01608109660446644, 0.013874497264623642, 0.03406497836112976, 0.039585113525390625, 0.02527577616274357, 0.017385872080922127, -0.01818249560892582, -0.03524988517165184, -0.06945911794900894, -0.0017624892061576247, 0.03992641344666481, 0.019127678126096725, 0.019614584743976593, -0.030836287885904312, 0.028067879378795624, 0.019901994615793228, 0.039059605449438095, 0.0135877076536417, 0.1411091685295105, -0.006917382590472698, 0.01891239732503891, 0.012569534592330456, 0.01431715115904808, -0.036722563207149506, -0.014178436249494553, -0.002308145398274064, 0.03226083517074585, 0.018569232895970345, -0.011358080431818962, 0.008032803423702717, -0.07061389088630676, 0.02578556537628174, 0.006411971524357796, -0.014873719774186611, 0.003380589885637164, -0.0058688209392130375, -0.04033973813056946, 0.014740035869181156, 0.014188799075782299, 0.011162458918988705, -0.012308618053793907, 0.04949440807104111, -0.012578272260725498, -0.08002794533967972, 0.02239413745701313, 0.05713487043976784, 0.00583948940038681, 0.012630137614905834, -0.018123235553503036, 0.0473623089492321, -0.028650660067796707, 0.008149626664817333, -0.01470502931624651, -0.03525058925151825, 0.006863292306661606, -0.023066535592079163, -0.031997859477996826, 0.035459600389003754, 0.04769972339272499, -0.04611829295754433, -0.007203483488410711, -0.034545738250017166, 0.03854326158761978, -0.0036126470658928156, 0.048830796033144, 0.002158799208700657, 0.03242487460374832, -0.005417695268988609, 0.0002553436206653714, 0.03177741914987564, 0.0554155670106411, -0.006900578737258911, 0.018551547080278397, -0.03161918371915817, 0.017889931797981262, 0.05083422362804413, -0.00762958312407136, 0.022217029705643654, 0.02956380508840084, 0.007392662111669779, 0.0036994279362261295, 0.05529896542429924, -0.046715930104255676, 0.0013166707940399647, -0.0068354532122612, 0.018691357225179672, 0.011648698709905148, -0.04286149516701698, -0.009347460232675076, 0.01948108710348606, 0.03743353858590126, 0.020813725888729095, 0.021693836897611618, 0.014329039491713047, 0.0348215252161026, 0.07096504420042038, -0.025763360783457756, -0.02831459231674671, 0.052203115075826645, 0.007284216582775116, -0.027227075770497322, 0.026975123211741447, 0.016346151009202003, 0.01544291153550148, -0.0005586391198448837, -0.004681950900703669, 0.08516305685043335, -0.016376027837395668, 0.01576724648475647, -0.06167861819267273, -0.024643907323479652, 0.017550766468048096, -0.02776225656270981, 0.008417599834501743, 0.004381263628602028, 0.007818331010639668, -0.04174827039241791, -0.004642796702682972, -0.012987607158720493, 0.02239065244793892, -0.020961804315447807, 0.01672843098640442, 0.03002416156232357, 0.01217801682651043, 0.061868760734796524, 0.004439772572368383, 0.02316289208829403, -0.0008704676292836666, 0.06177278235554695, -0.04004683345556259, -0.03091326169669628, -0.017938528209924698, 0.021766100078821182, 0.01923878863453865, -0.0321182981133461, -0.002560707274824381, 0.013837064616382122, 0.053264129906892776, 0.016145940870046616, 0.011292706243693829, 0.025721104815602303, -0.0030754897743463516, 0.019884249195456505, 0.02353638783097267, 0.03943648934364319, -0.006084760185331106, 0.02328682690858841, -0.004742858000099659, -0.023899229243397713, -0.024141045287251472, 0.0007498337072320282, 0.015282344073057175, 0.020637577399611473, -0.02220248058438301, -0.05584712699055672, -0.049382492899894714, 0.07212759554386139, -0.007986464537680149, -0.0204316396266222, 0.011977526359260082, 0.02436629682779312, -0.006688334047794342, -0.007533065043389797, -0.02610558457672596, 0.0010908031836152077, -0.00208679074421525, -0.07437748461961746, -0.002029809169471264, 0.0017691138200461864, 0.018391454592347145, 0.0033992005046457052, -0.010278898291289806, 0.00085999327711761, -0.026117783039808273, -0.044891953468322754, 0.03489598631858826, -0.036532532423734665, -0.03250351548194885, -0.010605583898723125, 0.010462524369359016, -0.005177655257284641, -0.027690410614013672, -0.006989639718085527, 0.032917752861976624, -0.02349916473031044, 0.017343735322356224, -0.015262868255376816, 0.10834229737520218, -0.023633809760212898, 0.01714440993964672, -0.04022526741027832, 0.01755223050713539, 0.044192053377628326, -0.003290928201749921, 0.026966800913214684, 0.04296386241912842, -0.0256281029433012, -0.04896789789199829, 0.03463784232735634, -0.01861918903887272, 0.00022853117843624204, 0.0024241087958216667, 0.032429177314043045, -0.048463478684425354, 0.0026562975253909826, 0.009234627708792686, 0.01872815378010273, -0.08023299276828766, -0.014343708753585815, -0.015189033932983875, 0.03540065512061119, -0.01628943718969822, 0.025895267724990845, 0.015576440840959549, 0.02937515638768673, 0.012012079358100891, 0.02318684756755829, -0.012233546003699303, 0.05686768516898155, 0.015029313042759895, -0.03261987864971161, -0.03437143191695213, 0.1000579297542572, -0.017243890091776848, -0.0018889441853389144, 0.002218902111053467, -0.010616178624331951, 0.002097476739436388, -0.06324005872011185, -0.008561070077121258, -0.022639824077486992, -0.007633501663804054, -0.01375913992524147, -0.0254379753023386, -0.0027339356020092964, 0.0264967642724514, 0.00556197902187705, -0.009822292253375053, -0.02995663695037365, -0.07742344588041306, -0.011397021822631359, 0.051031310111284256, 0.010268011130392551, 0.010718507692217827, 0.021356727927923203, 0.005250787828117609, 0.013557279482483864, 0.02695968560874462, -0.011841538362205029, 0.01574055105447769, 0.015055169351398945, -0.013493401929736137, 0.01407577469944954, 0.009354428388178349, 0.0003069273952860385, -0.020349161699414253, -0.01911574974656105, -0.04811601713299751, 0.04633457958698273, 0.016688354313373566, 0.024501696228981018, 0.06046150624752045, 0.04068708419799805, -0.030032586306333542, -0.047818463295698166, -0.02772703766822815, 0.010033655911684036, 0.028630776330828667, 0.022371014580130577, 0.01057892944663763, 0.05332047864794731, -0.025360513478517532, 0.0208267942070961, -0.04501130431890488, -0.011420900002121925, 0.003183990716934204, -0.008440370671451092, -0.0018444343004375696, -0.033122096210718155, -0.011271708644926548, 0.003745914436876774, -0.0033666540402919054, -0.013371097855269909, 0.03769895061850548, -0.053552258759737015, 0.016255253925919533, 0.031345974653959274, 0.03448857367038727, 0.03372501581907272, -0.014496090821921825, -0.0169163029640913, -0.002180308336392045, -0.02593083865940571, 0.026175828650593758, 0.0035287397913634777, -0.012699669227004051, 0.027428098022937775, 0.05264810100197792, 0.038098957389593124, -0.012725885026156902, 0.03736158087849617, -0.027456913143396378, -0.007687598932534456, 0.010975703597068787, 0.042307041585445404, 0.048097945749759674, 0.01103743351995945, 0.001368021359667182, 0.02928590029478073, -0.020128266885876656, 0.06162232160568237, 0.017889173701405525, -0.04756474122405052, 0.015432811342179775, -0.007687041070312262, -0.00014350753917824477, -0.021553609520196915, 0.03790603578090668, 0.008966970257461071, 0.0504864938557148, -0.03485085070133209, -0.023601343855261803, -0.006718526594340801, 0.02252243086695671, -0.06729459762573242, 0.006010645534843206, 0.0042918408289551735, 0.04552854225039482, -0.04520294442772865, -0.05491093918681145, 0.05036385357379913, 0.0052022612653672695, -0.0008765744278207421, -0.05039265751838684, 0.03508865088224411, 0.08700191229581833, 0.06982100009918213, -0.022793609648942947, -0.025550255551934242, 0.0004461972275748849, 0.01962471939623356, -0.018908651545643806, 0.016733810305595398, 0.06639762222766876, -0.022022010758519173, 0.02284744381904602, 0.029738105833530426, -0.025202078744769096, -0.008003966882824898, -0.02400912344455719, -0.09151044487953186, 0.028342649340629578, -0.01144392043352127, 0.029197875410318375, -0.0013258014805614948, -0.029815029352903366, -0.025277433916926384, 0.02095887064933777, 0.0022034812718629837, 0.025344988331198692, 0.02550463005900383, -0.0342155359685421, 0.07525371015071869, 0.021702269092202187, -0.03853728994727135, -0.021438349038362503, 0.06296521425247192, -0.04600554332137108 ]
La déclaration mentionnée au V de l'article 1605 nonies du code général des impôts est signée par le cédant ou par son mandataire. Dans ce dernier cas, le mandat doit figurer dans l'acte de cession ou être joint à l'appui de la déclaration. Il comporte, outre l'acceptation du mandataire, l'indication des nom, prénoms et adresse du mandant, l'habilitation du mandataire à signer les déclarations et, le cas échéant, à verser l'impôt correspondant à celles-ci ainsi que la reconnaissance, par le mandant, qu'il demeurera personnellement responsable de l'impôt, et notamment des suppléments de droits et pénalités qui pourraient être réclamés à la suite d'un contrôle.
Code général des impôts, annexe iii
331 K bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025099875
2012-01-01 00:00:00
c1c0b67894701119be8157b0fda0ecb6030b5cf8bd582743d234afdece7a81d2
[ -0.04481785371899605, 0.08347825706005096, 0.010731065645813942, 0.021365761756896973, -0.0055723343975842, -0.043280359357595444, -0.01516523864120245, 0.07267407327890396, 0.03468305990099907, -0.1426500827074051, -0.040474604815244675, 0.05657331272959709, -0.024822372943162918, 0.037183959037065506, -0.01807522214949131, 0.0833786129951477, 0.06350035220384598, -0.017946166917681694, 0.01558982115238905, -0.04161939397454262, 0.02829127013683319, -0.033963024616241455, -0.008087122812867165, 0.020275073125958443, -0.04746450111269951, 0.043880995362997055, 0.044464513659477234, -0.07888408750295639, -0.09008720517158508, 0.07470880448818207, -0.04754253104329109, -0.03400463983416557, 0.02255668304860592, 0.04225645959377289, 0.01472814753651619, -0.06410424411296844, 0.03090457059442997, 0.0038535273633897305, -0.02199692837893963, 0.05667896196246147, 0.030284903943538666, 0.024271784350275993, 0.025034591555595398, -0.015053560957312584, -0.06450578570365906, 0.022957192733883858, 0.0028875551652163267, 0.0592607781291008, -0.06029524654150009, 0.041833531111478806, 0.0009531853720545769, -0.04291784390807152, -0.01826823689043522, 0.02774420566856861, -0.011204194277524948, 0.07568423449993134, -0.05621662363409996, 0.02127165161073208, 0.05202740430831909, 0.0036159104201942682, -0.052856698632240295, -0.0018833026988431811, -0.05556522309780121, 0.04711487144231796, -0.017489498481154442, -0.0398690328001976, 0.03119261935353279, -0.047530051320791245, 0.11688707023859024, 0.018879953771829605, -0.013033227063715458, -0.06366156786680222, -0.023693254217505455, 0.01224595494568348, 0.02580060437321663, 0.04553094133734703, -0.0877048447728157, 0.060966137796640396, -0.020968284457921982, 0.021799037232995033, 0.023191452026367188, 0.045253075659275055, 0.02487596496939659, 0.021670522168278694, -0.021900465711951256, -0.028606031090021133, 0.013515572994947433, -0.0720243901014328, -0.012293160893023014, -0.007266091648489237, 0.059967752546072006, -0.041937436908483505, -0.024456866085529327, 0.025843430310487747, 0.01907522603869438, 0.02047390304505825, -0.03923756629228592, -0.0242433100938797, 0.08602059632539749, -0.010698317550122738, -0.0016955290921032429, -0.03093186393380165, 0.05361994728446007, 0.0007475014426745474, 0.015855493023991585, -0.01816605217754841, 0.033651988953351974, -0.03508254140615463, 0.011168559081852436, 0.031393229961395264, -0.0353860929608345, -0.016582371667027473, -0.03381229564547539, 0.020190121605992317, -0.03422330692410469, 0.07043488323688507, -0.0409199483692646, -0.008878735825419426, 0.040629275143146515, 0.0199770238250494, -0.010938550345599651, -0.03840578347444534, -0.05579980090260506, -0.004114948678761721, -0.0874890461564064, -0.018272873014211655, -0.012115946039557457, -0.013473685830831528, -0.023721899837255478, 0.004974978510290384, 0.021940799430012703, 0.02699381858110428, -0.015365192666649818, -0.03689874708652496, 0.019217826426029205, -0.03014725260436535, -0.01281623262912035, 0.04254205897450447, 0.0027917351108044386, -0.010366574861109257, -0.12534084916114807, 0.014018218033015728, -0.03956238552927971, 0.012065304443240166, -0.00923293735831976, 0.024573173373937607, -0.04148181527853012, -0.016669968143105507, 0.049602068960666656, -0.021958347409963608, -0.014517439529299736, 0.026823829859495163, 0.026902537792921066, 0.005339343100786209, -0.007848359644412994, -0.04041068255901337, 0.023016484454274178, -0.001126323826611042, -0.01559256762266159, -0.03246939182281494, 0.03297095373272896, 0.055282674729824066, 0.022276345640420914, -0.03320677950978279, -0.03446716442704201, -0.04701875150203705, -0.003669275436550379, 0.03613223508000374, 0.04532552510499954, 0.012852313928306103, -0.07321485877037048, 0.04703783988952637, 0.01656690612435341, -0.016137009486556053, -0.02955840900540352, -0.03307001292705536, -0.022144198417663574, 0.027877315878868103, -0.025026163086295128, 0.02976544387638569, 0.0033157705329358578, -0.05083933100104332, -0.04657509922981262, -0.011685667559504509, 0.047881584614515305, -0.04097115993499756, -0.019477007910609245, -0.017728062346577644, 0.09190256893634796, -0.0011960127158090472, -0.01176600530743599, 0.0005536804092116654, -0.03378182649612427, 0.005601393990218639, 0.0353403277695179, -0.042632877826690674, 0.0008154428796842694, 0.06855873763561249, -0.036549221724271774, -0.041085902601480484, -0.034278929233551025, 0.013340739533305168, -0.02087509259581566, 0.029653577134013176, 0.002691455651074648, 0.061833977699279785, 0.025389861315488815, 0.006339960731565952, 0.06230246648192406, -0.04106161370873451, 0.07587146013975143, 0.010797649621963501, 0.03174327313899994, 0.039081793278455734, -0.033472172915935516, 0.003692087484523654, -0.035329125821590424, 0.0024821327533572912, 0.024633711203932762, -0.07360652089118958, -0.015402236953377724, -0.040070049464702606, -0.053252413868904114, 0.03894608095288277, 0.0235965047031641, 0.01735701411962509, -0.040291134268045425, 0.03168828785419464, 0.0036418666131794453, 0.0027833583299070597, 0.006923763081431389, -0.009368833154439926, -0.014942972920835018, 0.03356783092021942, -0.012331775389611721, -0.010360818356275558, -0.03227248042821884, 0.027759041637182236, 0.010100604966282845, -0.007691941224038601, 0.020375138148665428, 0.02819528430700302, 0.01618242636322975, 0.02696959674358368, 0.02605222538113594, -0.006173401605337858, 0.001743274973705411, 0.011300554499030113, 0.006707954220473766, -0.004963819403201342, -0.013059815391898155, 0.007748331408947706, -0.018800009042024612, 0.052351877093315125, 0.003877166425809264, -0.04383036121726036, 0.019093725830316544, 0.0314578153192997, -0.0016460228944197297, -0.027699436992406845, -0.05645618587732315, -0.033668745309114456, 0.025130072608590126, 0.0038069679867476225, 0.0059431204572319984, -0.07721929252147675, 0.02785264328122139, 0.048856426030397415, -0.059565264731645584, -0.0005630263476632535, 0.054740794003009796, 0.017336789518594742, 0.04873223230242729, 0.07764559239149094, 0.016052300110459328, 0.005845495034009218, -0.05382690578699112, 0.0005523833096958697, -0.01005354430526495, 0.023056844249367714, 0.009907730855047703, -0.052549466490745544, -0.023388909175992012, 0.006665476597845554, -0.041431814432144165, 0.00948108546435833, 0.050222210586071014, 0.008257618173956871, -0.04648219421505928, 0.01099264807999134, -0.022464299574494362, 0.004935259465128183, -0.010059887543320656, 0.06409226357936859, 0.02699138969182968, -0.03578783944249153, -0.03717896342277527, 0.020860455930233, 0.02992110140621662, 0.015419046394526958, -0.029095077887177467, 0.022619042545557022, -0.010887394659221172, -0.03210906684398651, -0.057096101343631744, 0.008909315802156925, 0.0011061064433306456, -0.009685313329100609, -0.010682090185582638, 0.03690141811966896, 0.03231657296419144, -0.03434375673532486, 0.04273870587348938, -0.07409599423408508, -0.00959616620093584, -0.0030047334730625153, 0.027112077921628952, 0.008651643060147762, -0.0066199833527207375, -0.03507155925035477, -0.03451137989759445, 0.1235882043838501, 0.016084371134638786, 0.05232697352766991, -0.04840832203626633, -0.02241557650268078, -0.009111844003200531, 0.03924340382218361, -0.0597456730902195, -0.0016038344474509358, -0.025887278839945793, 0.019997866824269295, 0.0064729126170277596, -0.043754663318395615, -0.012527133338153362, 0.010457680560648441, 0.021293703466653824, -0.02128485031425953, -0.010129700414836407, 0.03038673847913742, 0.031813256442546844, -0.01859864592552185, -0.04599237069487572, 0.0015136185102164745, 0.015093189664185047, -0.0028896047733724117, 0.00987350381910801, -0.016820818185806274, 0.0108565054833889, -0.02111353725194931, 0.03196108341217041, 0.008253366686403751, 0.0573279969394207, 0.02991357073187828, 0.04112923890352249, -0.036393363028764725, -0.039319731295108795, 0.050809621810913086, -0.044588178396224976, 0.029177788645029068, -0.010737020522356033, 0.009158839471638203, 0.015466351993381977, 0.014302317053079605, 0.042822279036045074, -0.0375819094479084, 0.02335641346871853, 0.04765993729233742, -0.002662524813786149, 0.03593045845627785, -0.01771046407520771, -0.006743621546775103, 0.012107951566576958, 0.05748587101697922, -0.031257424503564835, 0.03313153609633446, 0.03196804225444794, 0.014357591047883034, 0.009038181975483894, -0.046484705060720444, 0.008555242791771889, 0.03200036659836769, 0.02469232678413391, -0.034223441034555435, 0.03673124313354492, 0.007599631790071726, -0.0001318472350249067, -0.027690108865499496, -0.03637683391571045, 0.026380322873592377, 0.021588865667581558, 0.012371898628771305, 0.026775682345032692, 0.005882480647414923, 0.06403552740812302, -0.003259973367676139, -0.014535547234117985, 0.02529776096343994, -0.008264768868684769, 0.02745956741273403, 0.009904487989842892, 0.05476884916424751, -0.0018291680607944727, 0.05455412343144417, 0.048076484352350235, 0.002019876381382346, 0.07279671728610992, -0.007895112037658691, -0.03303482383489609, 0.04622494801878929, 0.017228789627552032, 0.011137362569570541, 0.0044088358990848064, -0.049927838146686554, -0.015389421954751015, 0.02158733457326889, 0.02675343118607998, 0.03264400735497475, 0.14354604482650757, -0.019876375794410706, 0.014556823298335075, -0.010574188083410263, 0.025409720838069916, -0.03029954619705677, -0.039368074387311935, -0.06904102116823196, 0.03083791211247444, 0.014645659364759922, -0.027088798582553864, 0.04068910703063011, -0.03234180063009262, 0.04440562427043915, -0.017613952979445457, -0.008695803582668304, -0.0008143879240378737, -0.09227802604436874, -0.06677930802106857, -0.012190737761557102, 0.02369202859699726, 0.04234745725989342, -0.006822136230766773, -0.014906521886587143, 0.030114665627479553, -0.044279467314481735, -0.003110703779384494, 0.03912720829248428, -0.030510660260915756, 0.030400026589632034, -0.01216968335211277, -0.04787356033921242, -0.024013115093111992, 0.0027232554275542498, -0.014458504505455494, -0.02851056680083275, 0.02523200400173664, -0.050319571048021317, -0.032985325902700424, -0.011272137053310871, 0.0302601158618927, -0.04146359860897064, -0.021511660888791084, 0.04434523731470108, -0.020072488114237785, -0.05190788954496384, 0.024254539981484413, 0.00342712108977139, 0.018942413851618767, -0.018213219940662384, 0.03912855312228203, 0.004773957189172506, 0.02995792031288147, -0.00987271498888731, -0.013029184192419052, -0.06035870313644409, -0.05190330371260643, 0.011970266699790955, -0.016169732436537743, -0.029257379472255707, 0.03095279075205326, 0.05369102209806442, -0.012449532747268677, -0.0033851119223982096, -0.02087894082069397, -0.03283971920609474, -0.0004125875129830092, 0.016565699130296707, -0.057477839291095734, -0.047268081456422806, -0.010799669660627842, 0.029190892353653908, 0.018351919949054718, 0.008046599105000496, 0.01308190543204546, -0.054398491978645325, 0.019006989896297455, 0.07651852071285248, 0.010437224991619587, -0.032898396253585815, -0.04050328582525253, -0.06255889683961868, -0.026867473497986794, -0.014066829346120358, -0.0014893790939822793, 0.02738374099135399, -0.0005471328040584922, 0.010688699781894684, 0.0662396177649498, -0.00244292919524014, 0.038387689739465714, -0.031114589422941208, -0.007286094129085541, 0.02732945792376995, 0.000664791907183826, -0.006055107805877924, 0.014350691810250282, 0.003826512722298503, -0.03391924127936363, 0.05538468807935715, -0.0051555875688791275, 0.015271881595253944, 0.05711592733860016, -0.014628739096224308, 0.021506989374756813, 0.018566491082310677, -0.023050915449857712, -0.006630338728427887, 0.011451032012701035, 0.021359069272875786, 0.022810496389865875, 0.015554549172520638, 0.06940960884094238, 0.05140163376927376, 0.046763528138399124, -0.032593779265880585, -0.02347080036997795, 0.05462227016687393, 0.005090322811156511, 0.05899108201265335, 0.05034361779689789, -0.016002202406525612, -0.021379493176937103, 0.043453436344861984, 0.02181895263493061, 0.01887715794146061, 0.06501149386167526, 0.0365208238363266, 0.02972007915377617, -0.01753808744251728, -0.01682339608669281, -0.024924013763666153, 0.005516241770237684, 0.028290854766964912, 0.014727264642715454, -0.009787512943148613, -0.05387106165289879, -0.05298467352986336, -0.026447419077157974, -0.011839856393635273, 0.012707951478660107, 0.003086936427280307, 0.01645582914352417, -0.04159824922680855, 0.006290996912866831, -0.004485950339585543, 0.05634038522839546, -0.03856424242258072, -0.032002054154872894, -0.044044263660907745, 0.013097865507006645, 0.01411078404635191, 0.030111610889434814, 0.01551222987473011, 0.03265209496021271, -0.012651283293962479, -0.015026512555778027, -0.0007340172887779772, 0.007766690570861101, -0.04346073046326637, -0.025830542668700218, -0.05931459739804268, -0.0038318377919495106, 0.008320421911776066, -0.04199212044477463, 0.009093373082578182, -0.0026211789809167385, 0.029992735013365746, -0.020897431299090385, 0.01616399735212326, -0.03042500466108322, -0.015289279632270336, -0.04891176521778107, 0.0382503867149353, -0.008144157007336617, -0.04150278866291046, 0.0519522987306118, -0.013966377824544907, -0.013558928854763508, -0.046897485852241516, 0.003645783057436347, 0.00623787846416235, 0.025589022785425186, -0.020547160878777504, 0.04112434759736061, -0.034421276301145554, 0.01857399009168148, 0.015309394337236881, -0.006303292699158192, -0.06024772301316261, -0.022614680230617523, 0.018856188282370567, -0.042603831738233566, 0.02085474133491516, 0.012538747861981392, 0.016673913225531578, -0.002518795197829604, 0.029218260198831558, 0.008308980613946915, 0.02397412247955799, -0.006601019762456417, -0.025838196277618408, -0.02676043100655079, 0.0015026289038360119, 0.06766919791698456, 0.015960847958922386, -0.02922843210399151, -0.006655542179942131, -0.020519457757472992, -0.03071332350373268, -0.02553338184952736, -0.026243653148412704, 0.027087310329079628, 0.05119216814637184, -0.013014236465096474, 0.01851312816143036, 0.006804157048463821, -0.03940379247069359, -0.048717956990003586, -0.012898565270006657, -0.0611710362136364, 0.025240546092391014, -0.017608655616641045, 0.07617867738008499, 0.06749972701072693, 0.018815556541085243, 0.08993774652481079, -0.0002610965457279235, 0.03793145343661308, 0.07178252935409546, 0.0007723304443061352, 0.029286043718457222, 0.0300757996737957, -0.057268135249614716, -0.013851018622517586, -0.02344082109630108, 0.015671156346797943, 0.0056024473160505295, -0.035275787115097046, -0.01460984442383051, 0.05123329162597656, 0.10013974457979202, -0.009395793080329895, -0.02076280675828457, -0.00916984025388956, 0.0005998241249471903, -0.04435080289840698, -0.002843056106939912, -0.0065759215503931046, 0.006172473076730967, 0.023345161229372025, -0.026658857241272926, 0.04218609631061554, -0.03955352306365967, 0.03718062490224838, 0.00922596175223589, 0.014005464501678944, 0.019063185900449753, 0.018979739397764206, 0.054803475737571716, -0.012667637318372726, 0.060500368475914, 0.05461105331778526, -0.04141727089881897, 0.018092118203639984, 0.0044947098940610886, -0.0780876874923706, -0.03146177530288696, 0.03354902192950249, 0.02585064247250557, 0.005446129012852907, 0.021197834983468056, -0.027963681146502495, 0.032476142048835754, -0.01102204155176878, -0.0028520040214061737, 0.006360469851642847, 0.003133021295070648, 0.0049608745612204075, -0.01831921935081482, 0.058723799884319305, 0.0014070075703784823, 0.006274565123021603, -0.013298958539962769, 0.034285739064216614, 0.0024446677416563034, 0.059467677026987076, -0.02236303500831127, 0.015391753055155277, -0.012136723846197128, 0.004427182022482157, -0.0040695625357329845, 0.03940140828490257, 0.048814937472343445, -0.04714687913656235, 0.024272747337818146, -0.04716919735074043, 0.011030381545424461, -0.06517188251018524, -0.050292205065488815, 0.0290418341755867, 0.07301879674196243, -0.004831469617784023, 0.010571029968559742, -0.023375017568469048, 0.0042084697633981705, -0.05615710839629173, 0.013956296257674694, -0.014867779798805714, 0.029077524319291115, -0.012010952457785606, 0.0684579610824585, 0.04779026657342911, -0.05586010962724686, 0.007081001531332731, -0.010448519140481949, 0.0639973133802414, -0.010885098949074745, 0.07496695965528488, -0.03672987222671509, 0.0006424987222999334, -0.01934671774506569, 0.03594774380326271, -0.018620558083057404, -0.09107905626296997, 0.02456928789615631, -0.08022981137037277, -0.05031197890639305, -0.031060386449098587, -0.005972446873784065, 0.036260563880205154, 0.01101919636130333, -0.0435798242688179, 0.041875049471855164, 0.009480093605816364, 0.02947438880801201, 0.03145885840058327, 0.03829753026366234, -0.07455196231603622, -0.06163293495774269, 0.01977521739900112, 0.01427218783646822, -0.000772531726397574, -0.04921459034085274, 0.003991489298641682, 0.04524453729391098, -0.011090008541941643, -0.062060266733169556, -0.07124267518520355, 0.004357978701591492 ]
I. – Pour l'application du deuxième alinéa du V de l'article 1605 nonies du code général des impôts, l'accomplissement de la formalité de l'enregistrement ou de la formalité fusionnée est subordonné, pour tout acte constatant la cession à titre onéreux d'un terrain nu ou de droits relatifs à un tel terrain, à la mention, selon le cas, dans l'acte : 1° Que le terrain nu n'est pas situé dans une zone constructible ; 2° Que le terrain n'est pas constructible, alors même qu'il est situé dans une des zones mentionnées au premier alinéa du I de l'article 1605 nonies du code général des impôts ; 3° Que la date du classement du terrain par un plan local d'urbanisme ou par un autre document d'urbanisme en tenant lieu en zone urbaine ou à urbaniser ouverte à l'urbanisation ou par une carte communale dans une zone où les constructions sont autorisées ou par application des articles L. 111-3 à L. 111-5 du code de l'urbanisme est antérieure au 14 janvier 2010 ; 4° Que le terrain se situe dans la partie urbanisée de la commune au sens des articles L. 111-3 à L. 111-5 du code de l'urbanisme ; 5° Que la plus-value réalisée par le cédant est exonérée de la taxe en application, selon le cas, des dispositions : a) Du second alinéa du II de l'article 1605 nonies du code général des impôts ; b) Du 1° ou du 2° du III de l'article précité. 6° Que le terrain a fait l'objet, depuis la date à laquelle il a été rendu constructible, d'une cession à titre onéreux antérieure à la mutation constatée dans l'acte. II. – Les éléments mentionnés aux 1° et 2° du I sont justifiés par le cédant au moyen du certificat d'urbanisme mentionné à l'article L. 410-1 du code de l'urbanisme, précisant que le terrain ne peut faire l'objet, du fait de sa localisation, de sa desserte ou de ses caractéristiques, d'aucune autorisation de construction. III. – Les éléments mentionnés au 3° du I sont justifiés par le cédant au moyen du certificat d'urbanisme mentionné à l'article L. 410-1 du code de l'urbanisme, ou d'une attestation, établie par la commune ou, le cas échéant, par l'établissement public de coopération intercommunale compétent pour l'élaboration des documents locaux d'urbanisme, précisant la date à laquelle le terrain est devenu constructible ou, à défaut, que cet événement est intervenu antérieurement au 14 janvier 2010. IV. – Les éléments mentionnés au 4° du I sont justifiés par le cédant au moyen d'un certificat d'urbanisme mentionné à l'article L. 410-1 du code de l'urbanisme, précisant que le terrain se situe dans la partie actuellement urbanisée de la commune. V. – Les éléments mentionnés au a du 5° du I sont justifiés par le cédant au moyen d'un certificat d'urbanisme ou d'une attestation, établie par la commune ou, le cas échéant, par l'établissement public de coopération intercommunale compétent pour l'élaboration des documents locaux d'urbanisme, précisant la date à laquelle le terrain est devenu constructible ou, à défaut, que cet événement est intervenu depuis plus de dix-huit ans à compter du 14 janvier 2010.
Code général des impôts, annexe iii
331 K ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033498355
2016-11-28 00:00:00
e4f81dc63bd627ca1307f69ac8296c9158d0b830e2cb3c60ae88df54af48bb9e
[ -0.0824451744556427, 0.027356652542948723, -0.013156450353562832, 0.027064047753810883, -0.020784474909305573, -0.059507664293050766, -0.0590960755944252, 0.057237885892391205, 0.027314424514770508, -0.04574325308203697, -0.03113815002143383, -0.02031780406832695, -0.022977394983172417, 0.028863847255706787, -0.017940595746040344, 0.014544671401381493, 0.0742199495434761, -0.023183302953839302, -0.04668121784925461, 0.0022893832065165043, 0.07414823770523071, 0.043860651552677155, 0.036573465913534164, 0.02582092583179474, -0.014087114483118057, 0.09226914495229721, 0.014487315900623798, -0.08409704267978668, -0.06408750265836716, 0.011952251195907593, -0.07831815630197525, 0.03557776287198067, 0.02728230506181717, 0.028365129604935646, -0.019836140796542168, -0.031157299876213074, -0.008546615019440651, 0.04649536684155464, -0.044559378176927567, 0.02798931859433651, 0.015731390565633774, 0.031246760860085487, 0.05600344017148018, 0.03110165148973465, -0.07058236002922058, -0.004600676707923412, -0.02051195502281189, 0.08648180216550827, -0.034383855760097504, 0.04837287962436676, -0.01744193583726883, -0.026612166315317154, 0.01296946220099926, 0.02314070239663124, 0.004808744415640831, 0.027923015877604485, -0.05923641473054886, -0.017772167921066284, 0.07462157309055328, -0.018133483827114105, -0.005065323784947395, -0.0016014701686799526, -0.08868443965911865, 0.05290084332227707, 0.007006700150668621, 0.007669331505894661, 0.02138109691441059, -0.06749055534601212, 0.1222321018576622, -0.035411443561315536, -0.048284467309713364, -0.023158319294452667, 0.008690956979990005, 0.08603327721357346, -0.015029092319309711, 0.062068961560726166, -0.026995213702321053, 0.03879965841770172, 0.002528218552470207, 0.01567029394209385, -0.0024345607962459326, -0.009551799856126308, 0.04231720790266991, 0.052095625549554825, -0.0077703893184661865, -0.05782100558280945, -0.01824895851314068, -0.03779822587966919, -0.04145513102412224, 0.03312448784708977, -0.03813302516937256, 0.035133760422468185, -0.06498650461435318, 0.02114790678024292, -0.05430173501372337, 0.03534258157014847, -0.029868749901652336, -0.05395349860191345, 0.1047016903758049, -0.0005295275477692485, -0.05290168523788452, -0.003035580972209573, 0.01795101910829544, -0.01877199485898018, 0.05282929912209511, -0.04087042436003685, 0.0017188013298437, -0.055972371250391006, -0.01688164472579956, 0.0012084951158612967, -0.07913780212402344, -0.05759860575199127, -0.006240778136998415, -0.03138124197721481, 0.011434249579906464, 0.04019315913319588, -0.014884158037602901, 0.019124994054436684, 0.011218641884624958, -0.029911993071436882, -0.012192534282803535, -0.0053601497784256935, -0.07944268733263016, -0.0034385479521006346, -0.12139137834310532, 0.004127526190131903, -0.0035979808308184147, -0.0009981762850657105, -0.029796170070767403, -0.0008864336996339262, 0.01816202700138092, 0.06527712196111679, 0.0006776113878004253, -0.08751659095287323, -0.027110956609249115, -0.039163485169410706, -0.00769440084695816, 0.049249302595853806, -0.0005404554540291429, 0.03128192573785782, -0.06106623262166977, -0.043743159621953964, -0.02465842291712761, 0.042780544608831406, 0.05344374105334282, 0.0306814257055521, -0.006298382766544819, -0.15294909477233887, 0.03854471817612648, -0.05443279817700386, 0.012347209267318249, 0.02982284128665924, 0.024393955245614052, -0.012282317504286766, 0.026071522384881973, 0.006130517460405827, 0.026549819856882095, 0.026180746033787727, -0.006490269675850868, -0.030984224751591682, 0.00804720725864172, 0.06533782929182053, 0.03479672968387604, -0.002622825326398015, -0.0651407390832901, -0.07797326147556305, 0.024167858064174652, 0.029940759763121605, 0.004733476787805557, 0.04699251428246498, -0.037789445370435715, 0.03687732666730881, 0.015201536938548088, -0.008551565930247307, -0.013560067862272263, -0.04417179524898529, -0.05519178882241249, 0.04048306122422218, -0.03706033527851105, 0.057996224611997604, -0.028835561126470566, -0.05251087620854378, -0.0006818122928962111, 0.008934540674090385, 0.04353077709674835, -0.017897341400384903, 0.004499513190239668, -0.05054410547018051, -0.011894160881638527, 0.013407721184194088, -0.041033390909433365, -0.0041336966678500175, -0.06291383504867554, 0.0005393570172600448, 0.04727159067988396, -0.027704183012247086, -0.048131149262189865, 0.0477333702147007, -0.020936302840709686, 0.02304787188768387, -0.014486435800790787, -0.023278675973415375, -0.03874348849058151, 0.01645100861787796, 0.00721242930740118, 0.03608262911438942, 0.013279758393764496, -0.038474973291158676, 0.027566853910684586, -0.022075161337852478, 0.020080022513866425, 0.017521671950817108, 0.029302334412932396, 0.054385315626859665, -0.017886808142066002, -0.011994908563792706, -0.07377485185861588, -0.0006201302749104798, 0.04577018693089485, -0.0047311000525951385, -0.024966903030872345, 0.038023024797439575, -0.057107340544462204, -0.0010335120605304837, -0.029473567381501198, 0.027569880709052086, -0.04424497112631798, 0.028586946427822113, 0.006974030286073685, -0.042557504028081894, 0.016148043796420097, -0.01655193418264389, 0.021468576043844223, -0.012410543859004974, -0.02493477240204811, -0.03017714060842991, -0.02133997157216072, 0.017708830535411835, 0.021655259653925896, 0.05561297759413719, 0.059017114341259, -0.026323361322283745, 0.022096991539001465, 0.0042219702154397964, 0.05225662514567375, -0.06694383919239044, -0.005187655799090862, -0.013489961624145508, -0.026914019137620926, 0.0657845214009285, -0.010692734271287918, 0.014412464573979378, -0.04856215417385101, 0.015072285197675228, -0.03618716821074486, -0.02425621636211872, 0.031761474907398224, 0.02041555941104889, 0.05434628948569298, -0.020205987617373466, -0.0675080418586731, -0.0132737522944808, 0.0002676315198186785, 0.016627727076411247, 0.0023053165059536695, -0.07711909711360931, 0.01677125133574009, -0.0011737848399206996, -0.04228958487510681, -0.022041665390133858, 0.010110008530318737, 0.03503979369997978, 0.03558439016342163, 0.051334742456674576, 0.0016812082612887025, -0.04598407447338104, -0.011922729201614857, -0.03588708117604256, 0.014292285777628422, 0.004789822269231081, 0.028097165748476982, -0.04678206518292427, -0.005248398520052433, -0.022458670660853386, -0.017858097329735756, 0.011592450551688671, 0.020007042214274406, 0.02535795420408249, -0.022535914555191994, 0.010496620088815689, -0.004586134105920792, -0.043837178498506546, -0.01534189097583294, 0.05526689067482948, 0.005307273473590612, 0.01704302430152893, -0.03980216011404991, 0.015718543902039528, -0.011937285773456097, -0.009584134444594383, -0.031987275928258896, -0.011460348032414913, -0.020579539239406586, -0.04038555175065994, -0.054944150149822235, 0.015337333083152771, 0.003187122056260705, -0.033485062420368195, -0.005093699786812067, 0.028019612655043602, -0.00615379773080349, -0.031824298202991486, 0.00883934274315834, -0.07206791639328003, 0.057682715356349945, 0.0017295472789555788, 0.0025320632848888636, 0.06729055196046829, -0.025253545492887497, -0.0036152557004243135, -0.04434727504849434, 0.07634452730417252, 0.007396810222417116, 0.047414444386959076, -0.03185651823878288, -0.03527101129293442, 0.06951316446065903, 0.019794942811131477, -0.05268673971295357, -0.006699902471154928, 0.006399425212293863, 0.01949666440486908, 0.0185077041387558, -0.028598947450518608, 0.017797892913222313, 0.07191666215658188, 0.011774520389735699, -0.0016300411662086844, -0.0005779681960120797, 0.03677025064826012, 0.05050790309906006, -0.034267328679561615, -0.02927147038280964, -0.014423303306102753, 0.0371011458337307, -0.01222200971096754, -0.0026682615280151367, 0.021529024466872215, 0.009895422495901585, -0.007001149468123913, 0.010910244658589363, -0.0001507154811406508, 0.04303824156522751, 0.05167953297495842, 0.04355267435312271, -0.052877191454172134, -0.029507668688893318, 0.09452245384454727, -0.020765257999300957, 0.08210489898920059, -0.050179798156023026, 0.005809844005852938, -0.0003720386594068259, 0.030336102470755577, 0.01654018647968769, -0.03260699659585953, 0.020602986216545105, 0.04111891984939575, -0.014542101882398129, 0.029156291857361794, 0.01436404138803482, 0.00958279799669981, 0.037465449422597885, 0.0491500198841095, -0.0024621030315756798, 0.014416666701436043, 0.041239019483327866, 0.02719872258603573, 0.03311477601528168, -0.036097992211580276, 0.0019191098399460316, -0.06354187428951263, 0.04156569764018059, -0.030004329979419708, 0.022915542125701904, -0.013827835209667683, 0.031141826882958412, -0.012812487781047821, 0.009872499853372574, 0.03297977149486542, 0.002514788182452321, 0.0027664871886372566, 0.04273061826825142, 0.00553253386169672, 0.010546297766268253, 0.02646578662097454, 0.029822517186403275, 0.029545452445745468, -0.0039977217093110085, -0.018195942044258118, 0.001533163245767355, 0.037275806069374084, 0.028967024758458138, -0.004292145371437073, -0.0382242314517498, -0.027071507647633553, 0.036697253584861755, -0.07923459261655807, -0.011056376621127129, 0.023047639057040215, 0.04130889102816582, -0.002956367563456297, 0.03486712649464607, -0.04091015085577965, -0.03197189420461655, 0.004968416411429644, 0.03588252514600754, 0.006038321647793055, 0.15301288664340973, -0.00856919214129448, 0.01882263645529747, 0.0244017131626606, 0.028338678181171417, -0.04760143160820007, -0.020388441160321236, -0.006964646279811859, 0.0620688758790493, 0.027383679524064064, 0.026716697961091995, -0.030351269990205765, -0.018742738291621208, 0.025094477459788322, -0.022593077272176743, -0.05244569107890129, 0.000904877029825002, -0.024202311411499977, -0.07241402566432953, -0.020090807229280472, 0.04132457822561264, 0.05808577686548233, -0.005951244849711657, 0.008305155672132969, 0.02250622771680355, -0.04237136244773865, -0.029387447983026505, 0.011140159331262112, -0.02409793809056282, 0.0015822378918528557, 0.02260700799524784, 0.0038441785145550966, 0.004578095395117998, 0.016958309337496758, -0.026438836008310318, -0.04322836548089981, 0.004067671485245228, -0.04494853317737579, -0.03498823940753937, 0.008034957572817802, 0.036315642297267914, -0.042262811213731766, -0.03224305436015129, -0.009465271607041359, -0.02920164354145527, -0.012145999819040298, 0.043284714221954346, 0.013080716133117676, 0.02121325582265854, -0.015194500796496868, -0.015677813440561295, 0.03365746885538101, 0.038869891315698624, -0.009719669818878174, -0.023639116436243057, -0.04082005098462105, 0.006441155914217234, 0.03713500127196312, -0.0005482487613335252, 0.044316984713077545, 0.05145784094929695, 0.03474032133817673, 0.05494491383433342, 0.0273729395121336, -0.021576078608632088, -0.04017980024218559, -0.0011640270240604877, 0.035741038620471954, -0.02658020704984665, -0.07343105226755142, -0.01140168122947216, 0.0009220442152582109, 0.021437274292111397, -0.02513968013226986, 0.018714802339673042, 0.01800418272614479, 0.010900095105171204, 0.05085151642560959, -0.021348820999264717, -0.05718906223773956, 0.02188430167734623, -0.01868400350213051, -0.02584565058350563, 0.015436715446412563, -0.07467325776815414, 0.046817488968372345, 0.048125844448804855, 0.008200041018426418, 0.08628512918949127, -0.023907417431473732, 0.012599796988070011, 0.013774650171399117, -0.03235548362135887, 0.026984460651874542, -0.011993957683444023, -0.03282396122813225, 0.03230683505535126, -0.02285219356417656, -0.025989698246121407, 0.04528866335749626, 0.014800485223531723, -0.020903244614601135, 0.051329225301742554, 0.0163714662194252, 0.025133613497018814, 0.009511065669357777, -0.0072801560163497925, -0.02553940936923027, 0.027163172140717506, 0.058172646909952164, 0.0677361711859703, -0.00884997472167015, 0.026593150570988655, 0.032278962433338165, 0.051069460809230804, 0.024860383942723274, -0.01826971210539341, 0.028548063710331917, -0.02078833244740963, 0.071868397295475, 0.022029269486665726, 0.03312819078564644, -0.010250444523990154, -0.006600188557058573, -0.028792431578040123, 0.00019021173648070544, 0.05756007134914398, -0.023660089820623398, 0.020437760278582573, 0.009533573873341084, -0.028613856062293053, 0.01825006678700447, -0.0014696146827191114, 0.07802142202854156, 0.015153673477470875, -0.008224310353398323, -0.05053505674004555, -0.057787880301475525, 0.03149832412600517, -0.015435784123837948, -0.014911034144461155, 0.04773113131523132, 0.020822705700993538, -0.019642435014247894, 0.01596982404589653, 0.03188113123178482, 0.0761655867099762, -0.04413523152470589, -0.02933354116976261, 0.015571889467537403, 0.003199156140908599, 0.005732884164899588, -0.027619000524282455, 0.03538522869348526, -0.008188745938241482, -0.02366875298321247, 0.01854800246655941, 0.025045040994882584, -0.023443089798092842, 0.026999451220035553, -0.03256228193640709, -0.025820882990956306, -0.04125332832336426, -0.021162400022149086, 0.00005419531953521073, 0.007839825004339218, -0.01603028178215027, 0.012817345559597015, -0.0427987165749073, 0.029520131647586823, -0.028497248888015747, 0.01342544425278902, -0.021351991221308708, 0.07332129031419754, 0.026450347155332565, -0.016649315133690834, -0.0047615813091397285, 0.013539593666791916, -0.02941366843879223, 0.0019727866165339947, 0.030834538862109184, -0.021906781941652298, -0.02610115334391594, -0.027320902794599533, 0.015050503425300121, -0.0034132550936192274, 0.007428445387631655, 0.005965004675090313, -0.00613408163189888, -0.06228593364357948, -0.02774013951420784, -0.008130667731165886, -0.010209371335804462, -0.010608778335154057, 0.016925515606999397, -0.00762734143063426, 0.0029485623817890882, 0.01607777550816536, 0.028693540021777153, -0.0020132651552557945, -0.004111750982701778, 0.033724818378686905, -0.03059236891567707, 0.01763778179883957, 0.06052915379405022, 0.031922996044158936, -0.028064889833331108, 0.028622571378946304, -0.03323112428188324, 0.00037231837632134557, -0.05820422247052193, -0.015253158286213875, -0.01096318755298853, -0.04082150012254715, 0.013686653226613998, -0.02744503691792488, 0.026899440214037895, 0.0008292873972095549, -0.04359595105051994, -0.0421253964304924, -0.046831004321575165, -0.025098470970988274, -0.0247250497341156, 0.09127219766378403, 0.03087865561246872, 0.039539676159620285, 0.07024876028299332, 0.02577151730656624, 0.015943873673677444, 0.002659828867763281, 0.006004875525832176, 0.0207466259598732, 0.019897516816854477, -0.012352656573057175, 0.011801857501268387, -0.057292014360427856, 0.021126149222254753, -0.024107003584504128, -0.010053818114101887, 0.0656447634100914, 0.033555127680301666, 0.040010176599025726, 0.044975485652685165, 0.009438992477953434, 0.041400693356990814, -0.011846035718917847, -0.04936486855149269, 0.007061701733618975, -0.0026890828739851713, 0.037252191454172134, -0.007208687718957663, -0.00047785427886992693, 0.03977500647306442, -0.044428031891584396, 0.020078856498003006, -0.001388269942253828, 0.023015853017568588, 0.04644109681248665, 0.0032983238343149424, 0.013682931661605835, -0.01979667693376541, -0.014414817094802856, -0.07205997407436371, -0.003653136780485511, 0.022073877975344658, 0.009731778874993324, -0.032630883157253265, -0.028818471357226372, 0.007548846770077944, -0.008312096819281578, 0.024548914283514023, 0.026310527697205544, -0.001283526886254549, 0.03953690081834793, -0.00936166476458311, 0.05023840442299843, 0.009837370365858078, 0.01092720776796341, 0.053424712270498276, -0.0018240403151139617, 0.0595732145011425, -0.015876833349466324, 0.03541220352053642, -0.02885541133582592, 0.019234763458371162, 0.008075903169810772, 0.03561898693442345, -0.012512603774666786, -0.03374582156538963, -0.0007012051646597683, 0.027698218822479248, 0.054276637732982635, 0.009799047373235226, 0.0843077003955841, -0.011160891503095627, 0.010934746824204922, -0.03293313458561897, 0.0218961238861084, -0.028101325035095215, 0.01191270723938942, 0.02583128586411476, 0.05987975746393204, -0.041572075337171555, -0.0013933507725596428, -0.005443382076919079, 0.007955111563205719, -0.0622989758849144, -0.0519687794148922, -0.016346048563718796, 0.05115707591176033, 0.009514834731817245, 0.029441779479384422, 0.004699548240751028, -0.07912854105234146, 0.04137934371829033, 0.05620735511183739, 0.036479175090789795, 0.050649482756853104, 0.017803816124796867, -0.030366741120815277, -0.017288925126194954, -0.08057405054569244, 0.02177506498992443, -0.03214967995882034, -0.01753314584493637, 0.03640790283679962, -0.06292597204446793, -0.0060930256731808186, 0.043007902801036835, 0.008986185304820538, 0.012455090880393982, 0.020480217412114143, -0.04705461114645004, 0.02401418797671795, 0.007532632909715176, 0.018603423610329628, 0.02601758949458599, 0.007516859564930201, -0.06364165991544724, -0.020608793944120407, 0.029193775728344917, 0.026570171117782593, -0.0394848994910717, -0.052165091037750244, 0.00776689825579524, 0.014073286205530167, -0.021674437448382378, -0.04422185942530632, 0.008617415092885494, -0.017341161146759987 ]
La taxe prévue à l'article 1609 sexdecies B du code général des impôts est due au taux de 10 % lorsque les opérations portent sur : a) Des œuvres et documents cinématographiques qui figurent sur la liste prévue au quatrième alinéa de l'article L. 311-2 du code du cinéma et de l'image animée ; b) Des œuvres et documents audiovisuels dont la diffusion à un public mineur constitue une infraction au sens de l'article 227-24 du code pénal .
Code général des impôts, annexe iii
331 M bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022179580
2010-05-01 00:00:00
2df7fb2129c3c732cebd4dc5fe0de71de2e386acdabe5482c0400b1ccf2d7f3d
[ 0.018756257370114326, 0.012911532074213028, -0.05352054163813591, 0.0795237272977829, -0.02783871628344059, -0.007712796330451965, -0.021441439166665077, 0.014420709572732449, -0.020446820184588432, -0.05136767402291298, -0.04247855022549629, 0.06903871148824692, -0.07484439760446548, -0.037822891026735306, -0.05378973111510277, 0.028552843257784843, 0.08365485072135925, 0.10846857726573944, 0.008444387465715408, -0.04116813465952873, 0.057131603360176086, 0.028633777052164078, -0.01187850534915924, 0.07849676162004471, 0.0521945059299469, 0.050376713275909424, -0.03761689364910126, -0.054909199476242065, -0.06065402179956436, 0.0466625913977623, -0.041720494627952576, -0.05163440853357315, -0.05436135455965996, 0.034070760011672974, 0.02682425267994404, -0.06095226854085922, -0.006802331190556288, -0.014673055149614811, -0.030586959794163704, 0.021704241633415222, -0.033343181014060974, 0.04666927456855774, 0.007514948025345802, 0.06183101609349251, -0.024331623688340187, 0.03266063705086708, -0.028272144496440887, 0.023124737665057182, -0.0036957080010324717, 0.0213773213326931, -0.0384867787361145, 0.0408996045589447, 0.06119335815310478, 0.046759236603975296, -0.02248327061533928, 0.057437896728515625, -0.09488197416067123, 0.0025806145276874304, 0.09068296104669571, -0.02496311627328396, 0.00900249183177948, -0.0021291759330779314, -0.057764556258916855, 0.03021583892405033, -0.017720161005854607, -0.060686834156513214, 0.041147682815790176, -0.029487794265151024, 0.13282813131809235, -0.004484120756387711, 0.06535731256008148, 0.021674685180187225, -0.052826132625341415, 0.025910021737217903, 0.007129203993827105, 0.0527518130838871, -0.03903587907552719, 0.0028902560006827116, 0.07763458043336868, 0.03297165781259537, 0.027392622083425522, 0.012220058590173721, 0.023564884439110756, 0.010499592870473862, -0.029667075723409653, 0.010410424321889877, 0.03190471604466438, -0.011458870023488998, -0.02380865253508091, -0.03248029574751854, 0.011794572696089745, 0.06087031960487366, -0.032677434384822845, 0.00946542713791132, -0.0025295515079051256, 0.051825448870658875, -0.02642127312719822, -0.047046203166246414, 0.09968388080596924, 0.03068253956735134, -0.05862760171294212, 0.013035519048571587, 0.07229889929294586, -0.012876179069280624, -0.0028753429651260376, -0.036234352737665176, 0.012861999683082104, -0.03369805961847305, -0.0821462944149971, 0.04861500486731529, -0.026653841137886047, -0.025048283860087395, -0.0404479093849659, -0.04752679169178009, -0.060353271663188934, 0.10055729746818542, -0.02565828710794449, -0.010853749699890614, -0.018793949857354164, 0.05732021480798721, -0.03616762161254883, -0.006884314119815826, -0.021848484873771667, 0.013898435980081558, -0.07143712788820267, 0.009573648683726788, -0.032825373113155365, -0.019282739609479904, 0.031063813716173172, -0.030729280784726143, 0.01639646291732788, 0.01840806007385254, 0.022008700296282768, 0.007599491160362959, 0.018199540674686432, 0.05352352559566498, 0.0011410522274672985, 0.0816510021686554, 0.027045151218771935, -0.02239261008799076, -0.06648990511894226, -0.024896791204810143, -0.0868086889386177, -0.004720668774098158, -0.009845072403550148, -0.018748689442873, -0.029897361993789673, -0.05652531981468201, -0.02331087552011013, -0.003224971704185009, -0.017935367301106453, 0.0065247733145952225, -0.019558748230338097, -0.012677008286118507, 0.020940540358424187, 0.002140405587852001, 0.030707625672221184, 0.03580717742443085, -0.030726836994290352, -0.046207476407289505, 0.048007190227508545, -0.042634785175323486, 0.04905220866203308, 0.00786983035504818, -0.049696989357471466, 0.0028309370391070843, 0.011878377757966518, 0.03701066970825195, 0.040462806820869446, 0.030555911362171173, -0.035472359508275986, 0.03527068719267845, 0.014050857163965702, 0.007866846397519112, -0.002200920367613435, 0.017498737201094627, 0.020218053832650185, 0.004804870113730431, -0.06474963575601578, 0.03605254366993904, 0.013457396067678928, -0.07122741639614105, 0.009685228578746319, -0.020892437547445297, 0.0009278758079744875, 0.009517058730125427, -0.033251773566007614, 0.006483294535428286, -0.036868516355752945, 0.023312468081712723, -0.04500240460038185, 0.029910938814282417, -0.05333659052848816, 0.007430287078022957, -0.013083718717098236, -0.07627056539058685, -0.061577703803777695, 0.045409251004457474, -0.06079230457544327, -0.03657027706503868, 0.00908049289137125, 0.015423539094626904, -0.030513906851410866, 0.03660570830106735, 0.025037774816155434, -0.007019285578280687, 0.041463736444711685, -0.006215997040271759, -0.028439071029424667, 0.0054170298390090466, 0.04816550016403198, 0.023133983835577965, -0.000003548686208887375, 0.036367423832416534, -0.03950401768088341, -0.02269371598958969, -0.013166539371013641, -0.023572666570544243, 0.03585919365286827, 0.006281118839979172, 0.0036734978202730417, 0.01966160535812378, -0.07106759399175644, -0.04627761244773865, 0.042348623275756836, 0.0016719662817195058, -0.009111260063946247, 0.01151634007692337, -0.05844864994287491, -0.0512133426964283, 0.0449901707470417, -0.03221464529633522, 0.012993698939681053, -0.033450715243816376, -0.009939838200807571, -0.032355066388845444, -0.0458887442946434, -0.06035427004098892, -0.026589978486299515, 0.015533039346337318, 0.022061534225940704, 0.03987482562661171, 0.059150852262973785, 0.05469996854662895, 0.05066797509789467, -0.05059640109539032, -0.023984014987945557, 0.024147262796759605, 0.03947311267256737, 0.005301113706082106, -0.02674042247235775, 0.03376425802707672, -0.0565791130065918, -0.004085641819983721, -0.018192607909440994, -0.03049476258456707, -0.0010596573119983077, 0.008367883041501045, 0.04438267648220062, -0.036685582250356674, -0.010880676098167896, 0.0054503800347447395, -0.0298389233648777, -0.04572009667754173, -0.005697217304259539, -0.08930018544197083, 0.07185769826173782, 0.016087813302874565, -0.052983351051807404, 0.034142930060625076, 0.021599479019641876, -0.0222086850553751, 0.006043989676982164, 0.022425198927521706, -0.010926446877419949, -0.05595779046416283, -0.02428455650806427, -0.01004747487604618, -0.014372732490301132, 0.02314187027513981, 0.03804164379835129, -0.033236779272556305, -0.0019129994325339794, -0.013351093977689743, 0.0010546986013650894, -0.014752957038581371, 0.009727869182825089, -0.01324402540922165, 0.019061610102653503, 0.0004401286714710295, -0.061154160648584366, 0.034484077244997025, -0.035429760813713074, 0.036786388605833054, 0.015456638298928738, -0.046142056584358215, -0.017011575400829315, 0.09988315403461456, 0.025636987760663033, -0.026986271142959595, -0.02554338425397873, 0.009275790303945541, -0.025255344808101654, -0.00506363483145833, 0.0019539494533091784, -0.042816560715436935, -0.05891557037830353, -0.0008523696451447904, -0.06576298922300339, 0.040119145065546036, -0.012795308604836464, -0.035494036972522736, -0.015204162336885929, -0.07283540070056915, 0.03299107775092125, 0.016036784276366234, 0.049347683787345886, 0.03057003766298294, -0.0002676286967471242, -0.06116620451211929, -0.03968513756990433, 0.07361093163490295, -0.020592326298356056, 0.042810846120119095, -0.0031347465701401234, -0.021482890471816063, 0.020408086478710175, 0.020923957228660583, -0.04148766025900841, -0.04134252294898033, -0.016246121376752853, 0.020271610468626022, 0.04881973937153816, -0.029638376086950302, 0.01586366444826126, 0.0018811208428815007, 0.011526201851665974, -0.013010316528379917, 0.013104749843478203, 0.033405646681785583, 0.02162526734173298, -0.025214768946170807, -0.04077127203345299, -0.04313890263438225, 0.03677646815776825, 0.008932848460972309, 0.06140357255935669, 0.034532807767391205, 0.008505919016897678, -0.0062440489418804646, 0.05288303270936012, 0.044217340648174286, 0.01330909226089716, 0.034265343099832535, 0.03974684327840805, 0.03005693480372429, -0.04679958522319794, -0.005978071596473455, -0.04799262806773186, 0.0424392968416214, 0.01798807829618454, -0.0019018006278201938, 0.02883501909673214, 0.027127522975206375, -0.024166611954569817, -0.03929772600531578, 0.05004315450787544, -0.006494652479887009, -0.06301990151405334, 0.056560833007097244, 0.012607925571501255, -0.03250337764620781, 0.01253469754010439, 0.012921828776597977, -0.029117492958903313, -0.013493540696799755, 0.0023997067473828793, -0.02019321732223034, 0.007313001435250044, -0.017792752012610435, -0.0033813882619142532, -0.026567041873931885, 0.07340291142463684, -0.04822178930044174, 0.022665631026029587, 0.02683696150779724, -0.011004524305462837, -0.005421836860477924, -0.04162723571062088, 0.04378747195005417, 0.020775118842720985, -0.03267731890082359, -0.05817098543047905, 0.013078195974230766, -0.025029467418789864, -0.0001943561073858291, 0.02269492857158184, 0.01704527623951435, -0.014125100336968899, 0.041464295238256454, 0.002592867473140359, -0.002301319967955351, 0.04005853831768036, -0.012584702111780643, -0.002474795561283827, -0.015925945714116096, -0.025599120184779167, -0.03874143585562706, -0.041572973132133484, -0.01807755045592785, 0.036892954260110855, -0.03054848499596119, 0.03298144042491913, -0.040122728794813156, -0.010714090429246426, -0.0059568206779658794, 0.042368315160274506, 0.053762130439281464, 0.14178036153316498, 0.009916411712765694, 0.030046645551919937, 0.025294104591012, -0.014204400591552258, -0.04090074449777603, -0.04027291014790535, -0.018477097153663635, 0.047172095626592636, 0.034682925790548325, 0.009939067997038364, 0.04231429845094681, 0.012852371670305729, 0.008444114588201046, -0.07377714663743973, 0.016057908535003662, -0.031592562794685364, -0.0029617995023727417, 0.0019301295978948474, -0.027104005217552185, 0.0008555478416383266, -0.009894611313939095, 0.03129086643457413, 0.03950121998786926, 0.011994242668151855, -0.03143728896975517, -0.0446811206638813, -0.07217051088809967, -0.008792832493782043, 0.04015634208917618, 0.010919522494077682, 0.019729912281036377, -0.043327704071998596, 0.034352295100688934, -0.004636944271624088, -0.0627402663230896, 0.0025863167829811573, -0.007672217674553394, -0.026302354410290718, 0.01289293821901083, -0.017693104222416878, 0.022974172607064247, 0.032028354704380035, 0.03131116181612015, -0.0016631294274702668, 0.022219054400920868, -0.053739819675683975, 0.020423782989382744, 0.030027233064174652, 0.004929692018777132, 0.01599293015897274, -0.03701122850179672, -0.008906841278076172, 0.045427579432725906, 0.02166796661913395, -0.01072358712553978, -0.03589221462607384, -0.042815279215574265, -0.0402941033244133, 0.027679411694407463, 0.0018018855480477214, 0.0218886099755764, 0.02636965550482273, 0.015940656885504723, -0.03958286717534065, 0.05837298184633255, -0.01507978793233633, 0.006419058423489332, -0.025913983583450317, -0.0544113889336586, 0.011748558841645718, 0.01912323385477066, 0.0789080485701561, 0.0144868278875947, -0.014336537569761276, -0.022684982046484947, 0.03792162984609604, 0.07691246271133423, -0.02699056640267372, 0.017207836732268333, 0.0017653042450547218, 0.0090425293892622, -0.027227098122239113, -0.030724473297595978, -0.03020164929330349, 0.031654514372348785, 0.015904545783996582, -0.00867561437189579, 0.05832595378160477, 0.02028164081275463, 0.012022210285067558, 0.014207611791789532, -0.029364820569753647, 0.013188358396291733, -0.029366884380578995, -0.021843990311026573, -0.027513230219483376, 0.0002012602344620973, -0.08481927961111069, 0.06504183262586594, -0.05317330360412598, 0.07180385291576385, 0.009921357966959476, 0.009745955467224121, 0.059655141085386276, 0.015888705849647522, 0.04876368120312691, -0.06839445233345032, 0.028804093599319458, 0.006065739318728447, 0.04857869818806648, 0.025553377345204353, 0.038434673100709915, -0.0007624634308740497, 0.05310922861099243, 0.0021359019447118044, 0.01798199862241745, 0.023937448859214783, 0.017245758324861526, 0.03892827406525612, 0.021443577483296394, -0.0053101470693945885, -0.026097428053617477, 0.017394118010997772, -0.002315342891961336, -0.0049918824806809425, 0.009641346521675587, -0.03562444821000099, -0.017746247351169586, -0.038145601749420166, -0.024325955659151077, -0.04116251692175865, -0.026329608634114265, -0.021087748929858208, 0.025499461218714714, 0.0005206605419516563, 0.03653045371174812, -0.02610289491713047, 0.009726946242153645, -0.0013460416812449694, -0.015388392843306065, 0.07483654469251633, -0.033652808517217636, -0.014293082989752293, 0.040552761405706406, -0.0077921440824866295, 0.041553642600774765, -0.008090482093393803, -0.018099427223205566, -0.006578447762876749, 0.002700104610994458, 0.018420346081256866, 0.05208055302500725, -0.011270156130194664, 0.030628256499767303, 0.014103107154369354, -0.027384508401155472, -0.05613952875137329, -0.006809343118220568, -0.0010379222221672535, -0.03047962859272957, 0.030095329508185387, -0.02414271980524063, 0.048438891768455505, -0.04789121448993683, 0.058549653738737106, -0.05754300206899643, 0.028222475200891495, -0.05843405798077583, 0.04882962629199028, -0.007005297113209963, -0.014908387325704098, -0.007074900437146425, 0.06829459220170975, 0.011843165382742882, -0.02934342995285988, 0.03556080535054207, 0.10164403915405273, -0.016673121601343155, -0.020408635959029198, -0.0024171180557459593, -0.0672798901796341, 0.02116374671459198, -0.032247357070446014, 0.0750255212187767, -0.057194069027900696, -0.015159747563302517, 0.006548523437231779, 0.04721902683377266, -0.02268151380121708, -0.04072016850113869, 0.034099724143743515, -0.02053023688495159, -0.05781717970967293, 0.02800486609339714, 0.021166706457734108, -0.02202298305928707, 0.020545832812786102, -0.01730249635875225, -0.0012368744937703013, -0.006153693422675133, -0.014118612743914127, -0.014837922528386116, -0.011476820334792137, 0.03416870906949043, 0.021684939041733742, 0.00427559157833457, 0.029238400980830193, -0.009929580613970757, 0.0125322500243783, -0.02250935323536396, -0.03512531891465187, 0.019444473087787628, -0.016484782099723816, 0.001277594594284892, -0.021317200735211372, -0.0327882394194603, -0.03345067799091339, 0.007957454770803452, -0.0437394343316555, -0.012320288456976414, -0.02678072080016136, -0.013794387690722942, 0.032959792762994766, -0.025969993323087692, -0.03606564924120903, 0.0834205150604248, 0.03914914280176163, -0.007555375806987286, -0.018473630771040916, -0.024449041113257408, 0.02887645736336708, -0.006498365197330713, -0.04962415248155594, -0.05216363072395325, 0.007956432178616524, -0.006515021435916424, 0.00530037609860301, -0.017209302634000778, 0.008253569714725018, 0.06258106231689453, 0.06790205091238022, 0.009236293844878674, 0.09456697106361389, 0.05869237706065178, -0.0212208591401577, -0.0456056147813797, 0.007181687746196985, 0.02048121951520443, -0.03197028115391731, 0.02195138670504093, 0.027481684461236, 0.007621543016284704, 0.01597060263156891, 0.004637446720153093, 0.019971814006567, 0.004362246487289667, -0.03446132689714432, -0.003494811477139592, -0.07056935876607895, -0.04434126615524292, 0.056684233248233795, 0.005797273945063353, -0.011858000420033932, 0.013436120003461838, -0.005580603145062923, 0.008155263029038906, -0.06803804636001587, 0.04438921809196472, 0.0026509666349738836, -0.0032147427555173635, 0.023674923926591873, -0.019761784002184868, 0.002447886625304818, 0.03877528756856918, 0.05463055148720741, 0.006632453761994839, 0.00003699245280586183, 0.04402852803468704, -0.01468364242464304, 0.024354636669158936, 0.028447069227695465, 0.02363624982535839, 0.05975319817662239, 0.0004012349236290902, 0.04946396127343178, 0.004986200015991926, -0.009112000465393066, 0.00019117117335554212, -0.005665895063430071, 0.01679735817015171, -0.02133338712155819, 0.025318758562207222, 0.03424658626317978, -0.023685608059167862, 0.03406250849366188, -0.0161339920014143, -0.04562845081090927, -0.01913457363843918, 0.05216697230935097, -0.0014733750140294433, 0.03870966285467148, 0.05490356683731079, 0.04816088080406189, -0.011776218190789223, -0.004337357822805643, -0.047702040523290634, 0.022601405158638954, 0.041760265827178955, 0.040663015097379684, 0.01291512418538332, -0.01668226718902588, -0.0004079916689079255, -0.02821218967437744, 0.0024124199990183115, -0.021020669490098953, 0.00722039770334959, -0.009295701049268246, 0.03800523653626442, -0.03779258951544762, -0.014082483015954494, 0.01214414369314909, 0.020307941362261772, -0.03503677248954773, -0.00918705202639103, 0.02627953700721264, 0.010688520036637783, 0.05003657191991806, 0.02625126950442791, 0.04672989994287491, -0.011228800751268864, 0.03400226682424545, 0.014713937416672707, 0.0360245555639267, 0.0015139728784561157, -0.05670774728059769, -0.012321186251938343, -0.009102876298129559, -0.008359651081264019, 0.026739584282040596, 0.06123081222176552, 0.006732448935508728, 0.0027059679850935936, 0.003587759332731366, 0.03656386211514473, 0.01698553003370762, -0.016903510317206383, 0.06123296916484833, 0.022857792675495148, -0.018854206427931786 ]
Les redevables de la taxe prévue à l'article 1609 sexdecies B du code général des impôts qui procèdent aux opérations mentionnées à l'article 331 M bis doivent faire apparaître distinctement dans leur comptabilité le chiffre d'affaires qu'ils réalisent au titre de ces opérations.
Code général des impôts, annexe iii
331 M ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020520034
2009-04-10 00:00:00
5870d2828d745852002ca555ba278c28f8e3f4362d51d66dc474c0a2832e8fa8
[ -0.019302494823932648, 0.03486702963709831, -0.045323971658945084, 0.046189527958631516, 0.006358183454722166, -0.034856121987104416, -0.00749622005969286, -0.010606490075588226, 0.050322383642196655, -0.05006701499223709, -0.02533857710659504, 0.03430752083659172, 0.000006980970738368342, -0.026051513850688934, -0.03942692652344704, 0.020258750766515732, 0.11681299656629562, 0.0578233003616333, 0.05614084005355835, -0.05997396633028984, 0.019018352031707764, 0.024814192205667496, 0.018016543239355087, 0.060598019510507584, 0.00006208228296600282, 0.03377270698547363, -0.03634823113679886, -0.1292782574892044, -0.0431438684463501, 0.007975633256137371, -0.03336064890027046, -0.019590700045228004, -0.06404750049114227, 0.02538747899234295, 0.04271436110138893, -0.03961901366710663, 0.018372902646660805, -0.02205146849155426, -0.016007499769330025, 0.028081603348255157, -0.04205935820937157, -0.0017369427951052785, 0.014883867464959621, 0.061601873487234116, -0.06920784711837769, 0.0276535302400589, 0.013290634378790855, 0.06043865531682968, -0.04226396232843399, 0.06731187552213669, 0.013557136058807373, 0.0762612447142601, 0.05313296243548393, 0.0718715637922287, -0.02837667427957058, 0.04426592215895653, -0.10408610850572586, 0.055224306881427765, 0.05952145531773567, 0.01378658041357994, 0.011613373644649982, -0.002165375044569373, -0.08170055598020554, 0.024603070691227913, 0.019306953996419907, -0.04602562636137009, 0.04931202530860901, 0.0022103888913989067, 0.11870943754911423, 0.045923832803964615, 0.005557224620133638, 0.057866670191287994, -0.08255418390035629, -0.01951691135764122, 0.01878446899354458, 0.06685087084770203, 0.01328944694250822, 0.02672971598803997, -0.01904737576842308, 0.03879042714834213, 0.07992365956306458, -0.005734017118811607, 0.04272422939538956, -0.02390224114060402, -0.008000444620847702, -0.009995711036026478, 0.008458870463073254, -0.017394648864865303, -0.015298728831112385, -0.024473370984196663, -0.01881599985063076, 0.01857222244143486, -0.040947433561086655, 0.03895126283168793, -0.018432188779115677, 0.07687506079673767, -0.018093258142471313, 0.017009669914841652, 0.03697795048356056, 0.03646261990070343, -0.017352936789393425, 0.0113855404779315, 0.057296641170978546, -0.01984560675919056, 0.0385778546333313, -0.05860897898674011, 0.012634744867682457, -0.009024993516504765, -0.06504517048597336, 0.023753320798277855, -0.03625473007559776, -0.10179784893989563, -0.048627983778715134, 0.02761005610227585, -0.02270762249827385, 0.06404568254947662, -0.014532961882650852, -0.05355849489569664, -0.07160257548093796, 0.04677670821547508, -0.013209586031734943, -0.03783359378576279, -0.01774059608578682, 0.04265785589814186, -0.07165583223104477, -0.03709626942873001, 0.014756197109818459, -0.051764898002147675, -0.011609725654125214, -0.020382994785904884, 0.03322107717394829, 0.006683076731860638, -0.00650813989341259, -0.022253012284636497, 0.000038400972698582336, 0.024579402059316635, -0.006269883364439011, 0.03142295777797699, 0.07537247240543365, 0.007649342529475689, -0.05827878788113594, 0.020075568929314613, -0.03745627775788307, 0.0033697551116347313, -0.024662518873810768, 0.024084070697426796, -0.03297383710741997, -0.082002192735672, 0.020971614867448807, -0.021541254594922066, -0.04564756527543068, 0.015096570365130901, 0.03148987144231796, -0.047056522220373154, 0.0015507336938753724, 0.0075820693746209145, -0.014396964572370052, 0.01494457945227623, -0.010217501781880856, -0.029475204646587372, 0.02119583450257778, -0.052174437791109085, 0.042742133140563965, 0.002154451794922352, -0.007966800592839718, -0.0005977400578558445, -0.037419866770505905, 0.03782224282622337, 0.042210713028907776, -0.03628810495138168, -0.050908640027046204, 0.017398571595549583, 0.02543686144053936, -0.0005328974802978337, -0.001393429352901876, 0.00581595441326499, 0.015575576573610306, 0.01936422474682331, -0.08546154201030731, 0.06172598525881767, 0.025435850024223328, -0.0687679648399353, -0.010586138814687729, -0.025585385039448738, 0.026742924004793167, 0.02660190872848034, -0.030187830328941345, -0.007203817833214998, -0.010877755470573902, -0.002614504424855113, -0.03269631415605545, 0.04181025177240372, -0.058852359652519226, 0.015591373667120934, 0.013564269058406353, -0.056095827370882034, -0.009924639947712421, 0.0556182898581028, -0.049125369638204575, -0.03690889850258827, 0.004123291466385126, 0.012767113745212555, -0.03943159058690071, 0.053003061562776566, -0.006605224683880806, -0.03324000537395477, -0.008456598967313766, -0.0018382429843768477, -0.010909485630691051, 0.013656174764037132, 0.06602880358695984, 0.03791468217968941, 0.015376112423837185, 0.012369596399366856, -0.028234899044036865, -0.03470826894044876, -0.0431281141936779, -0.034221019595861435, 0.024763379245996475, -0.026704199612140656, -0.00006286361895035952, 0.01851578988134861, -0.03524213656783104, -0.05505795776844025, 0.020796192809939384, 0.030816229060292244, -0.004621055908501148, 0.01771949790418148, 0.0006070137023925781, -0.024257658049464226, 0.03276856988668442, -0.02057267352938652, 0.04083792865276337, -0.022633085027337074, -0.015731610357761383, 0.022926755249500275, 0.01029977761209011, -0.04237400367856026, -0.09404035657644272, 0.012174287810921669, 0.022328156977891922, 0.01112319715321064, 0.07430073618888855, -0.02373269759118557, -0.009212857112288475, -0.04676278680562973, -0.02497996762394905, 0.046945299953222275, 0.012136596255004406, 0.011078196577727795, -0.019912101328372955, 0.034358419477939606, -0.04537922888994217, -0.01169996615499258, -0.005802585277706385, -0.05001508817076683, -0.0036177877336740494, 0.03058633767068386, 0.0070447553880512714, -0.03488732874393463, -0.018361862748861313, 0.004191792104393244, -0.03009466640651226, -0.05135573819279671, 0.018177703022956848, -0.06922464072704315, 0.06667491048574448, 0.028201064094901085, -0.009041479788720608, 0.04046735540032387, -0.006766458507627249, -0.012578412890434265, -0.04527799040079117, 0.04515651613473892, 0.001201416365802288, -0.06073344871401787, -0.00974783394485712, -0.048509690910577774, 0.018605219200253487, 0.020477859303355217, 0.008224266581237316, -0.006741453427821398, 0.009237472899258137, -0.012884339317679405, -0.02735738642513752, 0.010301611386239529, 0.03415529802441597, -0.013604513369500637, 0.01990335062146187, 0.01934116706252098, -0.020462606102228165, 0.019506460055708885, -0.016994453966617584, 0.014433690346777439, 0.06272241473197937, -0.0021630101837217808, -0.021962761878967285, 0.07283125072717667, 0.03696799278259277, -0.013172228820621967, -0.03477223217487335, 0.024843251332640648, -0.00855456292629242, 0.002583333058282733, -0.035181086510419846, -0.03383135795593262, -0.04922112450003624, 0.027554703876376152, -0.07025564461946487, -0.009046943858265877, -0.03000401146709919, -0.029746629297733307, 0.00035213635419495404, -0.042778290808200836, 0.01183074526488781, 0.020752424374222755, 0.012433995492756367, 0.03883011266589165, -0.0823393240571022, -0.0436210036277771, -0.00758090615272522, 0.07835403084754944, 0.010106164030730724, 0.027433233335614204, -0.027218325063586235, -0.009515490382909775, 0.022815410047769547, 0.023157574236392975, -0.01833769679069519, -0.04135122895240784, -0.023607203736901283, 0.013548698276281357, 0.04676992818713188, -0.04972780868411064, 0.00939149595797062, -0.006344394758343697, 0.01622551493346691, -0.009071851149201393, 0.02011665515601635, 0.03841833397746086, 0.026695946231484413, -0.010070989839732647, -0.03181936964392662, 0.004855867940932512, 0.02833576500415802, 0.00343142868950963, 0.048754818737506866, -0.028480222448706627, -0.014095199294388294, -0.0107275964692235, -0.015086324885487556, -0.011526021175086498, 0.0414491668343544, 0.00618573697283864, 0.042304057627916336, 0.0033211479894816875, 0.008708012290298939, 0.039539169520139694, -0.018407948315143585, 0.02295856736600399, 0.014424382708966732, -0.039969317615032196, 0.049060069024562836, 0.03395983949303627, -0.013112523593008518, -0.027150128036737442, 0.06678114086389542, 0.0268754493445158, -0.09741117060184479, 0.04561302065849304, 0.005158920772373676, -0.007149216718971729, -0.023613467812538147, 0.043491967022418976, -0.008541588671505451, -0.019465690478682518, -0.008399637416005135, 0.020681310445070267, 0.0263694878667593, -0.01689508929848671, 0.0029798008035868406, 0.015683170408010483, 0.028403840959072113, -0.07111340016126633, 0.009076829068362713, 0.06858483701944351, -0.026436137035489082, 0.033993784338235855, -0.036991167813539505, 0.04136569797992706, 0.026301372796297073, -0.020682740956544876, -0.01898646540939808, 0.0045861429534852505, -0.02176770381629467, 0.0014125994639471173, -0.03322618082165718, 0.01411901880055666, -0.025310682132840157, 0.03189021348953247, 0.005796036683022976, 0.020574236288666725, -0.0020330362021923065, 0.021108699962496758, 0.003911871463060379, 0.014270994812250137, -0.042763542383909225, -0.024078110232949257, -0.041914794594049454, -0.020323386415839195, 0.019142339006066322, 0.01676882430911064, 0.0234649870544672, -0.03934603929519653, -0.016584325581789017, -0.010098517872393131, 0.019611509516835213, 0.07449833303689957, 0.15664435923099518, 0.02137584052979946, 0.01707278937101364, 0.031717438250780106, 0.035686712712049484, -0.04601306840777397, -0.04633563384413719, -0.012844879180192947, 0.02312769927084446, 0.03106974996626377, 0.013434749096632004, 0.05498877912759781, 0.000020448364011826925, 0.01108904555439949, -0.03996339067816734, -0.05094042792916298, -0.06373372673988342, -0.039888110011816025, 0.007363880518823862, -0.015886668115854263, 0.0037288099993020296, 0.013376794755458832, 0.02223259024322033, 0.030099546536803246, 0.021260244771838188, -0.07038888335227966, -0.003036881098523736, -0.039386212825775146, -0.02093769982457161, 0.03311149775981903, -0.001685909228399396, -0.018578341230750084, -0.040876422077417374, 0.03813415393233299, -0.001986806048080325, -0.07187233865261078, 0.01662818156182766, -0.04298863559961319, -0.054948870092630386, 0.02610364742577076, -0.03134462237358093, -0.009956402704119682, -0.009295240044593811, 0.01778009906411171, 0.02329215779900551, 0.0011815136531367898, -0.06375857442617416, 0.02363523654639721, 0.035504892468452454, 0.059762757271528244, 0.0348430760204792, -0.03831317275762558, 0.05181344971060753, 0.048863958567380905, 0.008284026756882668, -0.01773979514837265, 0.010650252923369408, -0.011322252452373505, 0.00012407044414430857, 0.027936141937971115, 0.013503927737474442, -0.023085419088602066, 0.026553694158792496, -0.003839645069092512, -0.04903605207800865, 0.04332694783806801, -0.02211008034646511, 0.014133185148239136, -0.009081356227397919, -0.03842185065150261, -0.003961625508964062, 0.02735583484172821, 0.04880531504750252, -0.026219701394438744, -0.0018585363868623972, 0.0026793195866048336, 0.033694274723529816, 0.05283613130450249, 0.02919004112482071, 0.026226654648780823, 0.07517918944358826, 0.05250052735209465, -0.024011917412281036, -0.024391308426856995, -0.034241244196891785, 0.07904205471277237, 0.003787743393331766, 0.03788847476243973, 0.06270677596330643, 0.02452501282095909, 0.014094861224293709, 0.008378633297979832, -0.05099089443683624, 0.029078826308250427, 0.010369641706347466, -0.020411469042301178, -0.0401519350707531, -0.008432770147919655, -0.04220816493034363, 0.0645093023777008, -0.01925693266093731, 0.021021831780672073, 0.07239196449518204, -0.0011519792024046183, 0.0598410926759243, 0.010235625319182873, 0.049713533371686935, -0.08998182415962219, 0.03608124330639839, 0.007967809215188026, 0.0864069014787674, 0.02356698177754879, 0.0008481652475893497, -0.001725220587104559, 0.052794404327869415, -0.015347272157669067, 0.012286337092518806, -0.01378078106790781, 0.014576653018593788, 0.007202485576272011, -0.00022586531122215092, 0.02044530026614666, -0.08290671557188034, 0.022699883207678795, -0.02740727923810482, -0.014772794209420681, -0.029091382399201393, -0.007761608809232712, -0.001050671562552452, -0.03929447755217552, -0.013710013590753078, -0.01857047714293003, -0.002427485538646579, -0.02516489289700985, 0.02425476536154747, -0.02183317020535469, -0.011414987035095692, -0.08333315700292587, 0.07865307480096817, -0.006388448644429445, -0.05936179682612419, 0.039812974631786346, -0.008835979737341404, 0.035659607499837875, 0.004197217058390379, 0.010823165997862816, 0.026455631479620934, -0.00978319626301527, 0.01788024604320526, 0.016244130209088326, -0.007200952619314194, 0.002148729981854558, 0.01986369863152504, -0.004401723388582468, 0.011782368645071983, -0.008519936352968216, -0.04442298039793968, -0.04501330107450485, 0.011432817205786705, 0.008429285138845444, -0.020353645086288452, 0.021089091897010803, -0.0511418879032135, 0.0036065299063920975, -0.017775285989046097, -0.016396451741456985, -0.040764518082141876, 0.04222702234983444, -0.048325687646865845, 0.04539722576737404, -0.0299468282610178, -0.013646644540131092, -0.010692281648516655, 0.05324215441942215, -0.033786315470933914, -0.022646870464086533, 0.021700114011764526, 0.02673533745110035, -0.02451845072209835, -0.012025291100144386, 0.021397151052951813, -0.02884187549352646, -0.007318219635635614, -0.03572273626923561, 0.07425808161497116, -0.03278980031609535, -0.016184521839022636, 0.07135704159736633, 0.009904835373163223, -0.031422920525074005, -0.03071535751223564, 0.03326692804694176, -0.026174334809184074, -0.01077968068420887, 0.04242444410920143, 0.012067148461937904, -0.008501882664859295, 0.02441592328250408, 0.0005229235393926501, 0.014419828541576862, -0.02598663792014122, -0.04787854105234146, -0.017584094777703285, -0.03454422205686569, -0.012310969643294811, -0.027427595108747482, -0.03525392338633537, 0.0007818142184987664, -0.07221342623233795, 0.021195877343416214, -0.026236822828650475, -0.03874107450246811, 0.04325343295931816, 0.015301713719964027, 0.015294444747269154, -0.032014526426792145, -0.02613973058760166, -0.05110809952020645, -0.0005102071445435286, -0.07391630113124847, -0.012659374624490738, -0.004285705275833607, -0.0008232577820308506, 0.045423563569784164, 0.013161475770175457, -0.045542072504758835, 0.043793126940727234, 0.003098240587860346, -0.011027875356376171, -0.009160395711660385, -0.026430288329720497, 0.03028593771159649, 0.0024050443898886442, -0.03394555673003197, -0.06661379337310791, -0.003009469946846366, -0.04163460060954094, 0.00795829389244318, -0.02559099905192852, -0.008527644909918308, 0.04507075622677803, 0.04055380821228027, 0.029390979558229446, 0.053804751485586166, 0.03233867138624191, -0.057674307376146317, -0.05036609247326851, -0.0021560185123234987, 0.010488784871995449, 0.0005989628261886537, 0.009805863723158836, 0.04936618730425835, 0.03861226886510849, -0.013704617507755756, -0.026525234803557396, -0.01872730813920498, -0.029461044818162918, 0.010661928914487362, 0.003921770490705967, -0.046577081084251404, -0.013674742542207241, 0.06435643136501312, 0.016304364427924156, 0.004909905139356852, 0.005695248022675514, -0.0039602005854249, -0.021038176491856575, -0.017191104590892792, 0.014007112942636013, 0.00927786622196436, -0.002183741657063365, 0.03420767933130264, -0.00344657595269382, 0.03333286941051483, 0.037475839257240295, 0.007670899387449026, 0.022529974579811096, -0.018699780106544495, 0.04206455498933792, 0.007331054657697678, 0.06041669473052025, 0.039992690086364746, 0.030181044712662697, 0.01172256376594305, 0.05932975932955742, 0.043583910912275314, -0.009325558319687843, -0.007870052941143513, 0.005051813088357449, 0.016049208119511604, 0.02126842737197876, -0.02889096550643444, 0.06328575313091278, 0.05090292543172836, -0.03864414617419243, 0.04348074272274971, -0.029045196250081062, -0.053291309624910355, 0.027556899935007095, 0.004828967619687319, 0.028069011867046356, 0.04427484795451164, 0.02271915413439274, 0.06800857186317444, -0.02706243470311165, -0.013948961161077023, -0.033019907772541046, 0.019241703674197197, 0.029322199523448944, 0.09359370172023773, 0.012529691681265831, -0.00047489473945461214, 0.047054026275873184, 0.0713997334241867, 0.009615533985197544, -0.0437520332634449, 0.004077311605215073, -0.017845770344138145, 0.025941986590623856, 0.0059866649098694324, -0.005813907831907272, 0.002523037139326334, -0.005060628056526184, -0.02579713612794876, 0.0008703622152097523, 0.022117260843515396, 0.04687585309147835, -0.026791520416736603, 0.04033781960606575, 0.022255709394812584, 0.0016880522016435862, 0.037197209894657135, -0.01959177292883396, 0.029377978295087814, -0.000706939899828285, -0.02313794381916523, 0.03144126757979393, 0.00593979936093092, -0.03315417841076851, -0.005393279250711203, 0.06713464111089706, -0.002353814197704196, -0.07583977282047272, -0.019589288160204887, 0.049437541514635086, 0.025079678744077682, -0.04060777649283409, 0.04869367927312851, 0.04331449791789055, -0.06109888479113579 ]
Le taux de la redevance mentionnée à l'article 1609 tertricies du code général des impôts est de 25,2 %.
Code général des impôts, annexe iii
331 W
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048598000
2023-12-21 00:00:00
ec9c5f8d4c71d7f0026bcfba12917b72d4727c596dba29309653bdb2f6abdc12
[ -0.009618624113500118, 0.03742690756917, -0.016505876556038857, 0.018628668040037155, -0.03412449359893799, -0.05239950865507126, -0.0559890940785408, 0.05890586972236633, 0.00699788611382246, -0.06443130970001221, 0.037611622363328934, 0.07622455060482025, -0.059186141937971115, -0.00198540510609746, -0.004667956847697496, 0.007493112236261368, 0.08959251642227173, 0.059777118265628815, 0.027588985860347748, 0.018939899280667305, 0.028368469327688217, 0.06318662315607071, -0.0247570239007473, 0.03948130086064339, 0.005483650136739016, 0.02721714973449707, -0.004724154714494944, -0.04902512952685356, -0.005364970304071903, -0.04528163745999336, -0.0781952515244484, -0.021646078675985336, 0.013957837596535683, -0.040625203400850296, 0.040250930935144424, -0.013926043175160885, -0.01508092600852251, -0.06512313336133957, -0.07536397874355316, 0.022582534700632095, -0.004643820226192474, -0.038716524839401245, 0.0018453546799719334, 0.05482954904437065, -0.01765153557062149, 0.04475753381848335, -0.05902528762817383, 0.09897405654191971, -0.043256331235170364, 0.021014705300331116, 0.007542348466813564, 0.04336628317832947, 0.025185860693454742, 0.04864474758505821, -0.0490049310028553, 0.03260991722345352, -0.0917963907122612, 0.0750994086265564, 0.07901651412248611, 0.0028041070327162743, -0.0016805643681436777, -0.00319075770676136, -0.04613979905843735, -0.009332609362900257, -0.0045997085981070995, 0.005949610378593206, 0.022577879950404167, -0.004027440678328276, 0.11801394075155258, -0.024537699297070503, 0.005679156165570021, 0.003282391233369708, -0.010571528226137161, -0.05425877124071121, 0.030413329601287842, 0.07413239032030106, -0.042734354734420776, -0.041867051273584366, 0.04048499837517738, 0.03421282768249512, 0.032148271799087524, -0.014217352494597435, 0.022391192615032196, -0.046067699790000916, -0.039049673825502396, -0.03954298794269562, -0.030102044343948364, 0.011558073572814465, -0.043123677372932434, 0.005540470127016306, 0.0026567205786705017, 0.0035429273266345263, 0.007880710065364838, -0.007165772374719381, -0.00791066512465477, 0.02491549216210842, -0.04480026662349701, -0.0002778596826829016, 0.059028882533311844, 0.040117762982845306, -0.009274075739085674, 0.019480830058455467, 0.062068160623311996, -0.02373364195227623, 0.027299346402287483, -0.06092861294746399, 0.019066549837589264, -0.02573258802294731, -0.014835621230304241, 0.026517948135733604, -0.014564232900738716, 0.004501596558839083, -0.040929533541202545, -0.03334621340036392, -0.010550050064921379, 0.08319785445928574, 0.029463013634085655, -0.07166081666946411, -0.006292589008808136, -0.0032536329235881567, -0.002554777543991804, -0.023840295150876045, -0.041047267615795135, 0.03162773326039314, -0.09731902182102203, -0.010502499528229237, -0.004783959593623877, -0.004226671531796455, -0.05198724567890167, -0.013218207284808159, 0.05714620277285576, 0.03984007611870766, 0.015207936987280846, -0.04218952730298042, 0.02762589044868946, 0.05904560908675194, -0.09642408043146133, 0.021730870008468628, 0.020254816859960556, -0.040995676070451736, -0.09291227906942368, 0.036749716848134995, -0.03833359479904175, -0.0005074170767329633, -0.0012852021027356386, -0.020990164950489998, 0.001664220355451107, -0.07868928462266922, -0.010462312959134579, -0.03566326946020126, 0.003977278713136911, 0.026312613859772682, 0.004727533087134361, -0.05223895236849785, 0.02191171981394291, 0.08250172436237335, -0.023168398067355156, 0.05175035074353218, -0.02795267477631569, -0.02764168195426464, 0.042875245213508606, 0.020704951137304306, 0.058775827288627625, -0.006345119792968035, -0.08417966216802597, -0.0007527588750235736, -0.02708873525261879, 0.006887512281537056, 0.01478911004960537, 0.010126518085598946, -0.03592135012149811, 0.026491563767194748, 0.02938668802380562, 0.011911350302398205, -0.0035598096437752247, -0.05110907182097435, -0.022309644147753716, -0.0006702187820337713, 0.012824725359678268, 0.03476869687438011, 0.02083129808306694, -0.07407049834728241, -0.0007898025796748698, -0.021144837141036987, 0.03482075035572052, 0.020711682736873627, -0.04445589706301689, -0.004790014587342739, -0.03763025999069214, 0.06677363812923431, -0.02823558636009693, -0.0120865348726511, -0.07054507732391357, 0.01785728521645069, -0.01347019337117672, -0.0872826799750328, -0.06977923214435577, 0.031382445245981216, -0.05514460802078247, 0.012559546157717705, -0.0018111460376530886, -0.006778010632842779, -0.07343539595603943, 0.049564652144908905, 0.022750865668058395, -0.020533254370093346, -0.05295293778181076, 0.0305156372487545, -0.017978116869926453, 0.008761165663599968, 0.07301666587591171, 0.05466501787304878, -0.005008369218558073, 0.05704595521092415, -0.011683347634971142, -0.033180754631757736, 0.01465250551700592, -0.019786737859249115, 0.04203275591135025, -0.01116722822189331, 0.004386805463582277, -0.0038063309621065855, -0.06557227671146393, -0.04541672393679619, 0.03341972455382347, 0.0337279736995697, -0.02561594732105732, -0.0016360558802261949, -0.02774311788380146, -0.02163105085492134, 0.057881034910678864, -0.014472591690719128, 0.024699389934539795, 0.06451550871133804, 0.01581466756761074, -0.032388798892498016, -0.0028917272575199604, -0.014238524250686169, -0.01105989795178175, 0.007569585461169481, 0.013843759894371033, 0.022369088605046272, 0.0486849807202816, -0.00829274207353592, 0.05558880791068077, -0.042160514742136, -0.029018554836511612, -0.0016648245509713888, 0.01299100648611784, -0.01779010146856308, -0.0008388033602386713, 0.048429347574710846, -0.06520409137010574, 0.04281425103545189, -0.027970710769295692, -0.028553994372487068, 0.053794585168361664, 0.03391655161976814, -0.0012071572709828615, 0.033494532108306885, -0.01863553188741207, -0.020474107936024666, -0.007500214036554098, 0.01113239023834467, 0.02284085936844349, -0.06530973315238953, 0.03172755613923073, 0.03517775237560272, -0.06688220798969269, 0.0021792517509311438, -0.03674537315964699, 0.05908457189798355, 0.05351492390036583, 0.01580502837896347, -0.0449894554913044, -0.04923680052161217, -0.03014674223959446, 0.0018363646231591702, 0.01301861647516489, 0.0227743498980999, -0.06505914032459259, -0.03615107759833336, 0.05432196706533432, 0.003345260163769126, -0.06420113891363144, 0.0463995635509491, 0.017018452286720276, -0.02595367282629013, 0.013883505016565323, 0.004916320089250803, -0.026150129735469818, 0.013216954655945301, -0.018416685983538628, 0.06004699692130089, 0.011946318671107292, -0.02144681289792061, -0.07441908121109009, 0.04898940771818161, 0.0327485017478466, -0.06221236661076546, -0.022827835753560066, -0.0322946161031723, -0.048535335808992386, -0.013596377335488796, -0.011472483165562153, -0.019245164468884468, -0.020705116912722588, -0.029619349166750908, -0.05360661819577217, 0.03266887366771698, -0.008342952467501163, -0.0024670581333339214, -0.03711741790175438, -0.037878815084695816, 0.04820564016699791, 0.022591402754187584, 0.012105642817914486, 0.014089261181652546, -0.044612009078264236, -0.002125859260559082, 0.022812556475400925, 0.07267583161592484, 0.03641614690423012, 0.033944662660360336, 0.011680475436151028, -0.01920188032090664, 0.004540275316685438, 0.020226629450917244, -0.022659355774521828, -0.01888296939432621, -0.0502464585006237, 0.02831381745636463, 0.02874067984521389, -0.03360828012228012, -0.006935114040970802, 0.0006582807982340455, -0.056430306285619736, -0.01313716173171997, 0.023064397275447845, 0.041112665086984634, 0.030323296785354614, -0.04065576195716858, -0.02914288453757763, -0.03234352916479111, -0.005416618660092354, 0.015881238505244255, 0.07756956666707993, 0.011903841979801655, 0.03262844309210777, 0.009470712393522263, -0.006100915372371674, 0.03824872523546219, 0.01669628918170929, 0.07375266402959824, 0.03222855553030968, -0.006852862425148487, 0.00480181910097599, -0.016103999689221382, -0.012722575105726719, 0.045056428760290146, -0.010345007292926311, -0.020574409514665604, 0.03390379995107651, 0.028906268998980522, 0.01469823345541954, -0.024276528507471085, 0.01568259671330452, 0.0453830361366272, -0.06380165368318558, 0.0725686326622963, 0.057907577604055405, -0.04155725985765457, 0.005804106593132019, 0.06744402647018433, 0.00877042394131422, -0.018091652542352676, 0.015366782434284687, 0.013074257411062717, 0.04267372563481331, -0.01563061587512493, 0.009699365124106407, -0.005433253012597561, 0.006877389270812273, -0.06650419533252716, -0.006391856353729963, 0.05895023047924042, -0.02323068305850029, 0.007647139951586723, 0.05431025102734566, 0.017363594844937325, -0.004264835733920336, -0.01950535736978054, -0.05675555020570755, 0.009796269237995148, 0.006050316151231527, -0.007772325072437525, 0.004435157403349876, 0.00836288183927536, 0.015416782349348068, 0.022234512493014336, -0.034582726657390594, 0.05406752601265907, 0.014287123456597328, -0.015592255629599094, 0.02028164267539978, 0.010405786335468292, 0.033298734575510025, -0.014852429740130901, -0.02401503548026085, -0.01725301332771778, 0.059754371643066406, 0.06328556686639786, 0.01843111403286457, 0.003999451640993357, 0.018116047605872154, 0.020016806200146675, 0.004202744457870722, 0.05647126957774162, 0.15595462918281555, 0.007256656885147095, 0.035936519503593445, 0.05300337076187134, 0.01665092445909977, -0.033065661787986755, -0.039267875254154205, 0.03996722027659416, 0.03064868599176407, 0.04444591701030731, 0.07399420440196991, 0.007838624529540539, 0.022662101313471794, -0.02990405634045601, -0.0228816419839859, -0.05736735090613365, -0.05095886439085007, 0.033556900918483734, -0.008028777316212654, -0.02800671197474003, 0.017933661118149757, 0.029335517436265945, 0.021531760692596436, 0.015453299507498741, 0.017480315640568733, -0.049111489206552505, -0.07647809386253357, -0.07058101892471313, -0.01547619141638279, 0.04410839080810547, -0.007670210674405098, 0.05125521868467331, -0.06363710016012192, -0.01947527937591076, -0.04681961238384247, -0.10240013897418976, 0.0019912670832127333, -0.00384319806471467, -0.02366596832871437, -0.005633752327412367, -0.002212964231148362, -0.026881907135248184, -0.011943274177610874, -0.014844746328890324, -0.006604753900319338, 0.01010307390242815, 0.00010571203893050551, 0.03282947465777397, 0.03478233516216278, 0.053460296243429184, 0.036958977580070496, -0.02860143966972828, 0.03158485144376755, 0.06395253539085388, 0.0473012700676918, 0.013242227025330067, -0.002758653135970235, -0.036563679575920105, -0.009370115585625172, 0.031140394508838654, 0.04570268467068672, 0.007074839901179075, 0.06305910646915436, 0.029523994773626328, -0.014966835267841816, 0.006420473102480173, 0.0037931371480226517, 0.005210741888731718, -0.09921790659427643, -0.01314754132181406, -0.03243192657828331, 0.04102657362818718, 0.061121467500925064, 0.005634072702378035, -0.046967558562755585, 0.02660195901989937, 0.003225199179723859, 0.009549207054078579, 0.012521081604063511, -0.03174995630979538, 0.028564123436808586, -0.02149246074259281, -0.048707034438848495, -0.0018423165893182158, -0.047176942229270935, 0.053645968437194824, 0.05250038951635361, -0.014765691943466663, 0.025194870308041573, 0.020855311304330826, -0.014402155764400959, -0.0026308014057576656, -0.0712619349360466, -0.002405247651040554, -0.024318937212228775, -0.006030323449522257, 0.011713436804711819, -0.011710458435118198, -0.0513341911137104, 0.07300721108913422, -0.024017268791794777, -0.02379675954580307, 0.048624489456415176, -0.037857525050640106, 0.06136268377304077, -0.004574282094836235, 0.02490532584488392, -0.07462109625339508, 0.0394032746553421, -0.0005936846719123423, -0.001314713153988123, -0.051397744566202164, 0.0009588152170181274, 0.011196773499250412, 0.04710264503955841, -0.0194572564214468, 0.02069919742643833, 0.0013513904996216297, 0.0026371735148131847, 0.031004928052425385, 0.022869668900966644, 0.020870864391326904, 0.007702989969402552, 0.002099639503285289, -0.011958424001932144, -0.040404483675956726, -0.03308311104774475, -0.004486200399696827, -0.008534716442227364, -0.01754147931933403, -0.030796488747000694, -0.0667823925614357, 0.01873190514743328, 0.009084727615118027, -0.020778238773345947, 0.04110417142510414, -0.031373072415590286, -0.03547115623950958, 0.04073694720864296, 0.009960663504898548, -0.01698523759841919, 0.07685251533985138, 0.015360279940068722, 0.03507809713482857, 0.008281761780381203, -0.03584298864006996, 0.029519537463784218, 0.0009868781780824065, 0.03989244997501373, 0.04845571890473366, -0.007616578601300716, -0.024739950895309448, -0.011452142149209976, -0.0005736088496632874, 0.032172515988349915, -0.059266217052936554, -0.044169895350933075, -0.04207675904035568, -0.013266959227621555, -0.02536075934767723, -0.0038323942571878433, 0.004739226307719946, -0.021350575610995293, -0.027172105386853218, -0.029714345932006836, -0.0042288582772016525, -0.07751821726560593, 0.015645507723093033, -0.043724529445171356, 0.03763289377093315, -0.023999420925974846, -0.016087479889392853, -0.02071392349898815, 0.027188435196876526, 0.006131175439804792, -0.05700739100575447, -0.00195938884280622, 0.0015383671270683408, -0.006336812395602465, -0.018139854073524475, 0.0714452862739563, -0.0022888104431331158, 0.029221102595329285, -0.031819898635149, 0.016178373247385025, -0.013311461545526981, -0.012986468151211739, 0.01885080337524414, 0.0020755163859575987, -0.03165258467197418, -0.03329196199774742, 0.02296869456768036, -0.03164772316813469, -0.019861582666635513, 0.03765537962317467, 0.04651663452386856, -0.012254883535206318, 0.031639471650123596, -0.015122618526220322, 0.01148977316915989, 0.009721585549414158, -0.03394751995801926, -0.01957697980105877, -0.018819767981767654, 0.007868185639381409, -0.021481694653630257, -0.020323684439063072, 0.03252784535288811, 0.016786012798547745, 0.010395259596407413, -0.04454213008284569, -0.037235770374536514, -0.01782822050154209, -0.0013462818460538983, 0.020989157259464264, 0.01614490896463394, -0.05585280805826187, -0.033670537173748016, 0.004433930851519108, -0.04609344154596329, 0.00016085687093436718, -0.03403892740607262, -0.022493841126561165, 0.03389906883239746, -0.005985836498439312, 0.003288781037554145, 0.05203171819448471, 0.053102049976587296, 0.007212438154965639, 0.004869984462857246, -0.02754734270274639, 0.03244511038064957, 0.004639953374862671, 0.003912066109478474, -0.00851014256477356, 0.014164111576974392, 0.0432308129966259, 0.0024446877650916576, -0.03516823425889015, -0.02536129020154476, 0.05341455712914467, 0.09054484218358994, 0.04598364233970642, 0.03831196576356888, 0.04132753610610962, -0.034172698855400085, -0.049216073006391525, -0.004728210624307394, 0.002517094835639, -0.015075905248522758, 0.012782590463757515, 0.046407025307416916, -0.0030784306582063437, 0.002226182958111167, 0.04033932834863663, -0.0008765323436819017, -0.020940829068422318, -0.012528032064437866, 0.02902514860033989, 0.013131084851920605, 0.03573503717780113, -0.01727946288883686, 0.006864276714622974, 0.0059640128165483475, 0.012186908163130283, 0.012897325679659843, 0.011434038169682026, -0.026557905599474907, 0.015947764739394188, 0.02021927572786808, 0.032702311873435974, -0.0001268348569283262, 0.006129708141088486, 0.011704426258802414, 0.03541523218154907, 0.013424195349216461, 0.014363502152264118, -0.007479777559638023, 0.01828874833881855, 0.04952166602015495, 0.024529406800866127, 0.040158193558454514, 0.06049340218305588, 0.0032494072802364826, 0.001839596894569695, 0.05457703024148941, 0.023874206468462944, -0.04505609720945358, 0.043315447866916656, -0.004094785079360008, -0.010512218810617924, 0.0008758364128880203, 0.024501947686076164, 0.048310764133930206, -0.03534151241183281, 0.022997010499238968, -0.017097655683755875, -0.03092040680348873, -0.03373348340392113, -0.003244298044592142, 0.04309975728392601, 0.05907479301095009, -0.026569323614239693, -0.0012697965139523149, -0.008497127331793308, -0.02106320671737194, -0.04647516459226608, 0.007052527740597725, 0.06758814305067062, 0.06910677254199982, 0.022424304857850075, 0.02557682991027832, 0.03369365260004997, -0.03255348652601242, 0.009460927918553352, -0.010021703317761421, 0.04054972156882286, -0.07462629675865173, -0.036738328635692596, -0.031406469643116, 0.0018673761514946818, -0.007139457389712334, 0.0013277515536174178, -0.03151511028409004, 0.010316631756722927, 0.051221784204244614, 0.019555887207388878, -0.02022417075932026, 0.030843134969472885, 0.029925186187028885, -0.04185495153069496, -0.0035039482172578573, 0.0041192746721208096, 0.03245539590716362, 0.01287805661559105, -0.013978543691337109, -0.005939370021224022, 0.033387333154678345, -0.04668456315994263, -0.0003291989560239017, 0.06699294596910477, -0.0007196851656772196, 0.03037613071501255, -0.015947869047522545, 0.019023146480321884, 0.028613299131393433, -0.02251567132771015, 0.04698857665061951, -0.059110913425683975, -0.032769739627838135 ]
I. – La déclaration mentionnée au troisième alinéa de l'article 1622 du code général des impôts est adressée à la Caisse des dépôts et consignations. II. – Pour l'application du 2° de l'article 1622 précité : a. La déclaration annuelle effectuée par la Caisse centrale de la mutualité sociale agricole mentionne le nombre de personnes affiliées au régime d'assurance des non-salariés agricoles contre les accidents du travail et des maladies professionnelles, auprès de chaque caisse départementale et pluridépartementale de mutualité sociale agricole ; b. (Dispositions devenues sans objet).
Code général des impôts, annexe iii
336 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037100704
2018-06-23 00:00:00
ccf846879482be92a7b80eb6eac63b76a8f94ff135d329de8ea92fa82044cc83
[ -0.04981629550457001, 0.05866079404950142, -0.0064139459282159805, 0.015761040151119232, -0.06942020356655121, -0.0224994495511055, -0.03355513513088226, 0.04993102326989174, 0.06548289954662323, -0.04239166900515556, -0.024835309013724327, 0.05038787052035332, 0.012772484682500362, 0.03016120195388794, -0.036046817898750305, 0.016166184097528458, 0.08035822957754135, 0.03713882714509964, 0.01092859823256731, -0.015526575967669487, 0.02820849046111107, 0.04774194583296776, 0.005568523891270161, 0.045614104717969894, -0.020408984273672104, 0.05078255385160446, 0.0630900040268898, -0.07388360798358917, -0.008848370052874088, 0.02901317924261093, -0.06900385767221451, -0.04570533335208893, 0.0239328034222126, 0.04040716961026192, 0.04785275086760521, -0.07198189198970795, 0.03471018746495247, -0.030793001875281334, -0.006306306459009647, 0.04545876383781433, 0.023011604323983192, 0.00020845860126428306, -0.028883367776870728, -0.00527213653549552, 0.008313068188726902, 0.014733554795384407, 0.038683775812387466, 0.0238388329744339, -0.11314494162797928, 0.0508342944085598, 0.009161757305264473, 0.01414876151829958, 0.03529612347483635, 0.09787928313016891, 0.012443533167243004, 0.02269483357667923, -0.09765493869781494, 0.017675863578915596, 0.05278397724032402, -0.022501179948449135, -0.029961038380861282, -0.0014976196689531207, -0.0325833223760128, -0.03657068684697151, -0.007564639672636986, 0.06857772171497345, 0.03333624452352524, -0.001347055658698082, 0.12407782673835754, 0.042145825922489166, 0.014648483134806156, 0.03792811930179596, 0.0014756543096154928, 0.04189061373472214, 0.042100585997104645, 0.12120296061038971, 0.01827615313231945, -0.023139983415603638, 0.011799260973930359, 0.038907989859580994, -0.0797388032078743, 0.011196980252861977, 0.026412971317768097, -0.0038317719008773565, -0.00993211381137371, -0.020038921386003494, 0.04107083007693291, -0.05030326545238495, -0.0017101876437664032, 0.019149787724018097, 0.010331853292882442, -0.0019338675774633884, -0.017840206623077393, 0.0138562535867095, -0.0001484838721808046, 0.06757514178752899, -0.050649646669626236, 0.019364703446626663, 0.08439775556325912, 0.0022470043040812016, -0.032875604927539825, -0.02190116047859192, 0.05051303654909134, -0.0085012037307024, -0.012752770446240902, -0.09048498421907425, -0.0006905053160153329, -0.038969773799180984, 0.008344512432813644, 0.014067821204662323, -0.018182234838604927, 0.006022252142429352, -0.05665387585759163, -0.03639383241534233, -0.009583399631083012, 0.12592874467372894, 0.004411305300891399, -0.03364802896976471, 0.03696861118078232, 0.043342042714357376, -0.03895685821771622, -0.006251325830817223, -0.07032153755426407, -0.02438458986580372, -0.11812003701925278, -0.02657272480428219, 0.02812601812183857, -0.009727392345666885, -0.06761505454778671, -0.021933019161224365, 0.034164007753133774, 0.0234085563570261, 0.0811656191945076, -0.051654912531375885, -0.02799798548221588, 0.009695123881101608, -0.0718092992901802, 0.0776611939072609, 0.00940714217722416, -0.008200513198971748, -0.028439601883292198, 0.04988749697804451, -0.03718596324324608, 0.022793041542172432, 0.03195319324731827, 0.006847479846328497, -0.04896913468837738, -0.08765041828155518, -0.023248156532645226, 0.02871888503432274, -0.04082269221544266, 0.010987278074026108, 0.08220966905355453, -0.000359020457835868, -0.0013421319890767336, -0.03005453757941723, 0.022899320349097252, 0.034630779176950455, -0.04279785975813866, -0.055596426129341125, 0.005436494015157223, -0.03816482797265053, -0.0023611525539308786, -0.004036648198962212, -0.07970698177814484, -0.0906917080283165, -0.017220513895154, 0.017730632796883583, 0.04799455404281616, -0.038533132523298264, -0.06448765844106674, 0.023404184728860855, 0.003619782393798232, -0.01010512001812458, -0.005159922409802675, -0.0021479586139321327, 0.03371234983205795, 0.038470540195703506, -0.046994101256132126, 0.03910132497549057, 0.007480656262487173, -0.11564208567142487, -0.022852446883916855, -0.00024171745462808758, 0.07312970608472824, -0.029883824288845062, -0.04048145189881325, 0.006944628432393074, -0.013832809403538704, -0.008321870118379593, -0.0418403223156929, 0.032293468713760376, -0.04986785724759102, 0.057039353996515274, -0.023517774417996407, -0.029654687270522118, -0.027247123420238495, 0.0660625770688057, 0.00745757669210434, -0.011561385355889797, 0.007592395879328251, 0.03337142989039421, -0.06531165540218353, 0.028617197647690773, 0.005624526180326939, 0.026091910898685455, -0.019409654662013054, 0.0034849352668970823, -0.005720505025237799, -0.0143545251339674, 0.018545102328062057, -0.029547126963734627, 0.008899037726223469, 0.026705775409936905, -0.025707611814141273, -0.021631043404340744, -0.018711989745497704, -0.017620699480175972, 0.0323592871427536, -0.002432160545140505, -0.0031190086156129837, 0.004266873933374882, -0.036642931401729584, -0.07556825876235962, 0.0026594819501042366, 0.03290208429098129, -0.01597806066274643, 0.02173026278614998, 0.006799736060202122, -0.01931144669651985, 0.00817326083779335, -0.05433642491698265, -0.001859926269389689, -0.0022132887970656157, 0.012086229398846626, 0.014310714788734913, -0.01670565828680992, 0.03361748531460762, -0.02948758564889431, 0.040648944675922394, 0.008199945092201233, 0.00012335546489339322, 0.041933827102184296, 0.04596424102783203, -0.015141177922487259, -0.010367114096879959, 0.014107853174209595, -0.006118966732174158, 0.0037431225646287203, 0.008932741358876228, -0.03375720605254173, 0.04697726294398308, -0.016422243788838387, -0.009426646865904331, 0.003996186889708042, -0.004641675855964422, 0.023877551779150963, 0.016668327152729034, 0.04041570425033569, -0.023009249940514565, -0.004675688222050667, -0.021974407136440277, -0.039751432836055756, 0.02434101700782776, 0.008907497860491276, -0.1104191318154335, 0.03301436826586723, 0.03968535363674164, 0.028685009106993675, -0.046258728951215744, 0.028773091733455658, 0.033392179757356644, 0.037186961621046066, 0.05711081996560097, -0.02930801548063755, -0.01348146516829729, -0.05452360212802887, 0.015399039722979069, 0.018075061962008476, 0.02386595495045185, 0.0016897129826247692, 0.012091364711523056, 0.011637385003268719, -0.025248946622014046, -0.03587612509727478, 0.03624889999628067, 0.04707914963364601, -0.009004173800349236, -0.030495116487145424, 0.040676698088645935, -0.013427145779132843, 0.0299682579934597, -0.01004678662866354, 0.040778204798698425, 0.00004591811739373952, -0.05711958929896355, -0.04657178744673729, 0.05725433677434921, 0.06172727420926094, -0.0619838573038578, -0.034657832235097885, 0.004986263345927, 0.018494363874197006, -0.017702922224998474, -0.013291875831782818, -0.06292910873889923, -0.017672916874289513, -0.06553877145051956, 0.0419374443590641, 0.06094464287161827, -0.001352819032035768, -0.0030038293916732073, -0.018701015040278435, -0.020531628280878067, -0.0019254402723163366, -0.006080944556742907, -0.022607430815696716, -0.014108969829976559, -0.02715507708489895, -0.025806011632084846, 0.002325646346434951, 0.1214137077331543, -0.06273540109395981, 0.021931223571300507, -0.027941066771745682, -0.006509027443826199, -0.015380777418613434, 0.016778629273176193, -0.03358667343854904, -0.002580356551334262, -0.011367703787982464, 0.019406745210289955, 0.02801213599741459, -0.03636220470070839, 0.006531633902341127, 0.00805600918829441, 0.013743224553763866, -0.03175988793373108, 0.003670475445687771, 0.044981393963098526, 0.021687742322683334, 0.03644635155797005, -0.0569414384663105, -0.04312305897474289, 0.06424728780984879, -0.016962634399533272, 0.06892912089824677, 0.011279575526714325, 0.009370497427880764, 0.01451781578361988, 0.001650158199481666, -0.007251426577568054, 0.0721530020236969, -0.005796386860311031, 0.02591387927532196, 0.009638525545597076, 0.028582945466041565, 0.05793830752372742, -0.0419192835688591, 0.042374663054943085, -0.03512780740857124, -0.019872646778821945, -0.03026832640171051, 0.031634341925382614, 0.027338936924934387, -0.014687879011034966, 0.004470460116863251, -0.008518705144524574, -0.009204624220728874, 0.03212616592645645, -0.004227351397275925, -0.004563575144857168, 0.05405855178833008, 0.02777159959077835, -0.019533738493919373, 0.003609857987612486, 0.015604093670845032, 0.001546098617836833, 0.01010677870362997, -0.021962249651551247, 0.014174249954521656, 0.01598748192191124, 0.07922262698411942, -0.009495244361460209, 0.029539326205849648, 0.06151381507515907, 0.017419159412384033, -0.02931031957268715, 0.002832164755091071, -0.011935447342693806, -0.0013584388652816415, -0.022388506680727005, 0.041403766721487045, -0.0022007254883646965, 0.031048422679305077, -0.02736826054751873, 0.022945115342736244, 0.001383880153298378, -0.020045969635248184, -0.0185940433293581, 0.007847895845770836, 0.03067336417734623, 0.05275639146566391, 0.001996507402509451, 0.030818849802017212, 0.02359270118176937, 0.01395992748439312, -0.0047045014798641205, -0.03642347827553749, -0.008861472830176353, 0.07470319420099258, 0.0025983909144997597, 0.03309360519051552, -0.056658193469047546, 0.014238395728170872, 0.014848624356091022, 0.042929746210575104, 0.026741884648799896, 0.15769794583320618, 0.02237905003130436, 0.020176231861114502, 0.02012934908270836, 0.031481653451919556, -0.041767220944166183, -0.012253804132342339, -0.0397663451731205, 0.06631722301244736, 0.006865057162940502, -0.018572740256786346, 0.06139260530471802, -0.02655467763543129, 0.06395057588815689, 0.03232641890645027, -0.009833071380853653, -0.0047665671445429325, -0.006468435749411583, -0.03257701173424721, 0.01812225766479969, 0.03383565694093704, -0.016925429925322533, -0.015608226880431175, -0.0106126694008708, 0.025529712438583374, -0.05101637542247772, 0.009554289281368256, 0.012594633735716343, -0.024812204763293266, 0.04593771696090698, -0.004467213526368141, -0.023132147267460823, -0.05223546549677849, 0.019145414233207703, -0.02496914193034172, -0.0058504389598965645, 0.006382997613400221, -0.019908834248781204, -0.0312589593231678, 0.013051819056272507, 0.04395594447851181, -0.02561274915933609, -0.01074225828051567, -0.030826454982161522, -0.021247277036309242, -0.030613387003540993, 0.060518719255924225, -0.01842961087822914, 0.021909410133957863, 0.032236915081739426, 0.03915533795952797, 0.016115406528115273, 0.015142672695219517, -0.005666625685989857, -0.010344414040446281, -0.005268825218081474, -0.05436909198760986, 0.0414067842066288, -0.028392285108566284, 0.0012473100796341896, 0.046413712203502655, 0.018277902156114578, 0.039266329258680344, 0.022432921454310417, 0.0343063585460186, 0.00031846133060753345, 0.024280181154608727, 0.020942997187376022, -0.06579197943210602, -0.06950642168521881, -0.012169566005468369, 0.049784231930971146, 0.032834842801094055, -0.0071189203299582005, -0.00462954118847847, -0.000593318254686892, -0.005573887377977371, 0.025082649663090706, -0.014383193105459213, -0.016731778159737587, -0.000698162941262126, -0.019749600440263748, -0.02917753905057907, -0.06318945437669754, 0.03159000352025032, 0.06987664103507996, 0.07715510576963425, 0.001331541920080781, 0.08099717646837234, 0.02268470823764801, 0.00648386450484395, -0.018747227266430855, -0.04632040858268738, -0.036639612168073654, -0.051577091217041016, -0.029361087828874588, -0.04517072066664696, 0.010773289948701859, 0.00008181181328836828, 0.028513476252555847, 0.019514717161655426, -0.0010210942709818482, 0.0328349843621254, 0.05104738101363182, 0.057306237518787384, 0.0008794991881586611, -0.01552121713757515, -0.029981205239892006, 0.019196167588233948, 0.025910932570695877, 0.049684565514326096, 0.00481052091345191, 0.05942327156662941, 0.03329423815011978, 0.025584841147065163, -0.059735313057899475, -0.01983894594013691, 0.03518242388963699, 0.06417583674192429, 0.07935918122529984, 0.03489084541797638, -0.006694760173559189, -0.049810510128736496, -0.02189035154879093, 0.053504154086112976, -0.022556688636541367, 0.013686873018741608, -0.014928346499800682, -0.018221914768218994, -0.008878904394805431, -0.02930581197142601, -0.025110654532909393, -0.04361845180392265, 0.04799870774149895, -0.007955205626785755, 0.03338008373975754, -0.07017218321561813, -0.08882381021976471, 0.05641992390155792, 0.021309128031134605, -0.05197616294026375, 0.06875240802764893, -0.02529614418745041, -0.010297424159944057, -0.012566186487674713, -0.03416083753108978, 0.02156343124806881, -0.014676371589303017, 0.013695716857910156, 0.07160967588424683, 0.013388549908995628, -0.0025861028116196394, 0.02894698828458786, 0.011090956628322601, 0.004351581446826458, -0.017163360491394997, -0.008629702031612396, -0.022349877282977104, -0.024670012295246124, -0.03484835475683212, -0.025187045335769653, -0.028391273692250252, 0.0355168916285038, -0.03196040540933609, -0.010222808457911015, 0.0018142334884032607, -0.03141993656754494, 0.018539221957325935, -0.059275031089782715, 0.04001269116997719, -0.007179344072937965, 0.0023855192121118307, -0.026823652908205986, 0.03032684326171875, 0.027910159900784492, -0.034984033554792404, 0.027796298265457153, 0.004039940424263477, -0.005128398537635803, -0.01680764928460121, 0.013494528830051422, -0.013968907296657562, 0.027068572118878365, -0.02185402624309063, -0.010579805821180344, 0.022784680128097534, 0.010178606025874615, 0.017450938001275063, 0.01583920791745186, 0.022728415206074715, -0.044545549899339676, -0.06905566155910492, -0.06750109046697617, 0.033304363489151, 0.0307939313352108, 0.025779733434319496, 0.022498853504657745, -0.0005238744197413325, -0.006279607303440571, -0.028051964938640594, -0.02558884583413601, -0.0032548976596444845, -0.03777800127863884, 0.026383018121123314, -0.008431261405348778, -0.01393265463411808, -0.02575136534869671, 0.026829054579138756, -0.045571018010377884, -0.05434807762503624, -0.061266928911209106, -0.023865167051553726, -0.035676874220371246, -0.023507574573159218, -0.027674522250890732, 0.013223988935351372, -0.04722584784030914, 0.02478247880935669, -0.014532741159200668, -0.04285744950175285, -0.025227757170796394, 0.02599775791168213, -0.05770421773195267, 0.07111454755067825, 0.006092873401939869, -0.029958918690681458, 0.013310202397406101, -0.019357267767190933, 0.023387383669614792, 0.007745589595288038, -0.0038377123419195414, 0.020143643021583557, -0.00027916516410186887, -0.045539893209934235, -0.0014716996811330318, -0.032542962580919266, 0.020214011892676353, -0.0023309309035539627, -0.04079749435186386, -0.03614853322505951, 0.03494904190301895, 0.057810842990875244, 0.0530690960586071, 0.03737861290574074, 0.06459926813840866, -0.047579456120729446, -0.051198624074459076, 0.041693974286317825, 0.015732845291495323, 0.02785804495215416, 0.05312762409448624, 0.04824501648545265, 0.06755177676677704, 0.013504724018275738, -0.037525828927755356, -0.012773954309523106, -0.009038505144417286, 0.0184799712151289, -0.01654323935508728, 0.01426506508141756, -0.0025117923505604267, -0.02670728974044323, 0.004310473799705505, -0.01798265613615513, -0.00983470305800438, 0.029891757294535637, 0.021372830495238304, -0.022009706124663353, 0.012490092776715755, 0.02557310275733471, 0.009825261309742928, 0.010511481203138828, -0.056211624294519424, -0.0037214639596641064, -0.009703930467367172, 0.02212463691830635, 0.023767264559864998, -0.010363681241869926, 0.016927625983953476, 0.006275339052081108, 0.0170171856880188, -0.002767882775515318, 0.01057754922658205, -0.0003150365373585373, -0.0124888364225626, 0.01721913367509842, 0.012120602652430534, -0.03283965215086937, 0.005317268893122673, 0.01272660680115223, -0.0035045351833105087, -0.032931867986917496, -0.03357655555009842, 0.0003100693866144866, -0.03399185091257095, 0.03130568936467171, -0.02625742182135582, 0.03608023375272751, -0.03814481571316719, 0.01815051957964897, 0.01255208533257246, 0.048040442168712616, -0.0057410793378949165, -0.011653387919068336, -0.031575076282024384, 0.017959516495466232, -0.039955586194992065, -0.013493810780346394, 0.01336681004613638, 0.03794139623641968, -0.008294112980365753, -0.03382138907909393, 0.022091874852776527, -0.008047305047512054, 0.03257552534341812, -0.02941841259598732, 0.012081689201295376, -0.06153038144111633, -0.0335250124335289, -0.022854605689644814, -0.01909029856324196, -0.0213533453643322, 0.01951468735933304, -0.038189370185136795, 0.0000314166973112151, 0.030849140137434006, -0.0008921190747059882, -0.017383215948939323, 0.020136257633566856, -0.03462311252951622, -0.009958759881556034, -0.012960189953446388, -0.03582428768277168, 0.041537392884492874, 0.014277172274887562, 0.05086403712630272, 0.02224172092974186, -0.018357940018177032, -0.044516127556562424, 0.01759125106036663, -0.0066756694577634335, -0.021740907803177834, -0.00013047398533672094, -0.014950601384043694, 0.03615507110953331, -0.06460500508546829, -0.031971242278814316, 0.01955343410372734, -0.05286566913127899, 0.0030583026818931103 ]
Au vu du budget prévisionnel annuel du fonds commun des accidents du travail agricole que la Caisse des dépôts et consignations établit et des déclarations qu'elle reçoit conformément aux dispositions de l'article 336 bis , les ministres chargés du budget et de l'agriculture fixent par arrêté, avant le 15 septembre de chaque année, le montant total des contributions nécessaires au financement du fonds en le répartissant entre les organismes concernés. Les contributions dues sont notifiées à chacun des organismes, par la Caisse des dépôts et consignations, avant le 30 septembre de chaque année.
Code général des impôts, annexe iii
336 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299476
2002-08-31 00:00:00
72fd00259d606e2da37df765cea83e54d56c238d7a550fdf2786fc2f17071f4f
[ -0.037332162261009216, 0.04322241246700287, -0.09923123568296432, 0.02006484568119049, -0.0255915317684412, -0.06804034113883972, -0.039506155997514725, 0.01480824127793312, 0.04099440574645996, -0.013359243981540203, -0.0510927177965641, 0.012493360787630081, 0.060196440666913986, -0.011481314897537231, -0.11732862889766693, 0.02182132378220558, 0.037053827196359634, 0.06634367257356644, 0.04728173837065697, 0.00018562833429314196, 0.05205826461315155, 0.043813981115818024, -0.013481241650879383, 0.015250071883201599, 0.027078280225396156, -0.013561190105974674, 0.03267564997076988, -0.10154929012060165, 0.01286446861922741, 0.05612458288669586, -0.05965029448270798, -0.021915970370173454, 0.01935591921210289, 0.03416970372200012, 0.08689765632152557, -0.0476117879152298, 0.0672755241394043, -0.0020772991701960564, -0.009540113620460033, 0.09544572979211807, 0.02291618287563324, 0.013828223571181297, 0.02488778717815876, 0.0035464561078697443, 0.02324722334742546, 0.043082237243652344, 0.042101651430130005, 0.033818893134593964, -0.005581485573202372, 0.10273125767707825, 0.02296582981944084, 0.03317416086792946, 0.04778904840350151, 0.05021803081035614, -0.019521115347743034, 0.02560393139719963, -0.015268318355083466, 0.04195769131183624, 0.009449247270822525, -0.053650036454200745, -0.041324201971292496, -0.0023542018607258797, -0.010230285115540028, -0.0526912584900856, -0.0290786512196064, -0.001907290774397552, 0.022103244438767433, 0.004125314299017191, 0.11192413419485092, -0.013547397218644619, 0.004573348443955183, 0.1253988891839981, -0.037570126354694366, 0.04327990859746933, 0.007143217604607344, 0.09672331064939499, 0.004632208030670881, 0.0046541434712708, 0.040610987693071365, 0.015702832490205765, -0.022287119179964066, -0.03521265834569931, -0.014128990471363068, -0.04696183651685715, 0.017272967845201492, 0.03815888985991478, 0.05691644921898842, -0.06645473092794418, 0.025041233748197556, -0.01621510647237301, 0.025729382410645485, 0.011069508269429207, -0.05466407164931297, -0.011087284423410892, -0.01256506983190775, 0.04067037254571915, -0.01375475525856018, 0.01820589043200016, 0.05174471065402031, 0.05971861630678177, 0.016169866546988487, 0.02429291605949402, 0.01790623366832733, -0.01059685554355383, -0.011058611795306206, -0.021086441352963448, 0.03730278089642525, 0.005201003048568964, 0.0038941120728850365, 0.032777830958366394, 0.0030997886788100004, 0.030259858816862106, -0.02857683226466179, -0.06654730439186096, -0.02348819188773632, 0.054642584174871445, -0.030572231858968735, -0.06632816046476364, -0.005695789586752653, 0.003510851413011551, -0.030863258987665176, -0.021326648071408272, -0.05137842521071434, -0.06340557336807251, -0.07923708856105804, -0.026228057220578194, 0.016021395102143288, 0.0054740761406719685, 0.015742359682917595, -0.08576375246047974, 0.06954888999462128, -0.04147017002105713, 0.05151050537824631, -0.0771460011601448, -0.014527596533298492, 0.05176399275660515, -0.014043464325368404, 0.09079495817422867, -0.0009919811272993684, 0.04758033901453018, -0.003188725095242262, 0.035769201815128326, -0.04733113944530487, 0.017806492745876312, 0.100487120449543, 0.04960562288761139, -0.04408843442797661, -0.016066499054431915, 0.039328835904598236, 0.046051692217588425, -0.01672252267599106, 0.01532764546573162, 0.10150865465402603, 0.002000057138502598, 0.0037257475778460503, -0.033833809196949005, -0.015491829253733158, 0.051689110696315765, 0.007201594300568104, -0.012529298663139343, 0.011117281392216682, 0.029773494228720665, -0.04773746058344841, -0.04210664704442024, -0.07501935958862305, -0.008769872598350048, 0.007457081228494644, 0.03785761073231697, 0.0374828465282917, -0.01908193714916706, -0.02968582697212696, 0.010353894904255867, 0.011089022271335125, -0.03203617408871651, 0.006032503675669432, -0.03802679851651192, -0.009886703453958035, 0.046601373702287674, 0.02451189048588276, 0.034420982003211975, -0.03855494409799576, -0.05574946850538254, -0.0064268289133906364, -0.06607934832572937, 0.058859873563051224, -0.005279742181301117, -0.005921517964452505, -0.02415909431874752, -0.010137022472918034, 0.015905436128377914, -0.010489377193152905, -0.01253194734454155, -0.04623229056596756, 0.0005070497281849384, 0.02668916806578636, -0.08371680974960327, 0.0014277537120506167, -0.021642345935106277, 0.0601738877594471, 0.03134066238999367, 0.03727056458592415, 0.028079098090529442, -0.05582220479846001, 0.009580728597939014, -0.024342939257621765, -0.01647292450070381, -0.016137992963194847, -0.001174615928903222, 0.004756442736834288, -0.06422489881515503, 0.05169742554426193, -0.021137773990631104, 0.010370642878115177, 0.052784889936447144, -0.05111623927950859, -0.0186073686927557, -0.012212525121867657, -0.013684052973985672, 0.02171565778553486, -0.07975181192159653, -0.014023457653820515, 0.017892133444547653, -0.09165497869253159, -0.03327711671590805, 0.001836316892877221, 0.03986198455095291, 0.002653379924595356, 0.005852608475834131, 0.0229616928845644, -0.012402626685798168, 0.023637788370251656, -0.013645574450492859, -0.010336863808333874, -0.015072425827383995, 0.018214967101812363, 0.04269156605005264, 0.027046313509345055, -0.008197054266929626, -0.013130749575793743, 0.044113919138908386, -0.009324540384113789, 0.03145989775657654, 0.049310751259326935, -0.020887108519673347, -0.005292144604027271, 0.011162134818732738, -0.04687795415520668, -0.01282419916242361, 0.002816384192556143, 0.014900511130690575, -0.016837596893310547, 0.061849284917116165, -0.043001461774110794, -0.02348611131310463, 0.011087111197412014, -0.009337641298770905, -0.008526917546987534, 0.044888753443956375, -0.005267760716378689, -0.02987823635339737, -0.01052872184664011, -0.03842244669795036, -0.060912106186151505, -0.007473644334822893, 0.01814868301153183, -0.06607090681791306, 0.02989228442311287, 0.0026256153360009193, -0.053463831543922424, -0.05104634538292885, -0.019589358940720558, -0.026516882702708244, 0.040243297815322876, 0.03441108018159866, 0.030571838840842247, -0.012447336688637733, 0.012293687090277672, 0.002428000560030341, 0.06709069013595581, -0.008843065239489079, 0.0046634492464363575, -0.010149696841835976, 0.002077094279229641, -0.015647446736693382, -0.007941650226712227, -0.014114387333393097, 0.02330685779452324, 0.03161115571856499, -0.03304116427898407, 0.011480282060801983, 0.02703334018588066, -0.0030559347942471504, -0.023019777610898018, 0.03677336499094963, 0.014499242417514324, -0.040783192962408066, -0.02722250483930111, 0.008711320348083973, -0.008070001378655434, 0.02119537442922592, -0.03245941922068596, 0.04502240568399429, 0.026209106668829918, 0.022896593436598778, 0.012967993505299091, -0.11186132580041885, 0.023169979453086853, 0.012455026619136333, -0.01530427299439907, 0.08144937455654144, -0.021581435576081276, 0.01690824329853058, 0.002483398886397481, -0.02679164707660675, -0.033905982971191406, 0.06876599788665771, 0.05764409527182579, -0.01638050749897957, -0.07145442813634872, 0.020334618166089058, -0.014822075143456459, 0.060926783829927444, -0.023744622245430946, 0.03332693502306938, -0.07116436213254929, -0.0032270855735987425, -0.003765990026295185, -0.003970231860876083, -0.04640048369765282, 0.009025524370372295, -0.02143273688852787, 0.0072214663960039616, 0.027484778314828873, -0.0602034255862236, 0.02102704346179962, 0.024050666019320488, 0.009838176891207695, -0.05225571244955063, 0.0026107062585651875, 0.014477766118943691, 0.031182773411273956, 0.016397656872868538, -0.058807797729969025, 0.012200136668980122, 0.025851577520370483, -0.021149957552552223, 0.04584190621972084, -0.009070254862308502, -0.008178862743079662, 0.01610325090587139, -0.04896095022559166, 0.04782753810286522, 0.04617186635732651, 0.08244381099939346, 0.012135142460465431, 0.009898352436721325, 0.022339267656207085, 0.019311057403683662, -0.02376975491642952, 0.03530610725283623, 0.03098500333726406, -0.049050234258174896, -0.0261542908847332, 0.028206808492541313, 0.05892166867852211, -0.015589321032166481, -0.01824667677283287, 0.003057233290746808, -0.04880058020353317, 0.07033775001764297, -0.02291257306933403, -0.017456356436014175, 0.03510482981801033, 0.036422811448574066, 0.034451212733983994, -0.03377488628029823, -0.007444644346833229, -0.027278143912553787, 0.006127042230218649, -0.045426346361637115, 0.008078853599727154, 0.044720765203237534, 0.030959192663431168, 0.03724992647767067, 0.013715473935008049, 0.029914477840065956, 0.009467984549701214, -0.03550511226058006, 0.002309374278411269, -0.0486249141395092, 0.015103157609701157, 0.006141138728708029, -0.017874324694275856, 0.010679581202566624, 0.07905301451683044, -0.03163105621933937, 0.01766969822347164, 0.054934144020080566, -0.06031673029065132, 0.04827990010380745, -0.01576153002679348, -0.061460353434085846, -0.00028274545911699533, 0.023131664842367172, 0.037429336458444595, -0.01474359817802906, -0.033722348511219025, -0.01637616753578186, -0.0415538065135479, -0.017177682369947433, 0.024741344153881073, 0.008341170847415924, 0.017400268465280533, -0.015121880918741226, 0.0044332328252494335, 0.013577953912317753, 0.03667408600449562, 0.053603798151016235, 0.14806808531284332, -0.013987547717988491, 0.01642581634223461, 0.04235405474901199, 0.014345629140734673, -0.043933648616075516, -0.031419895589351654, -0.004922275897115469, -0.0061531043611466885, 0.05360937863588333, -0.024526800960302353, 0.11120490729808807, -0.023531846702098846, 0.0319119431078434, -0.04954644292593002, -0.009544320404529572, -0.04541739448904991, 0.04082818701863289, 0.00011361145880073309, -0.025646468624472618, 0.014814846217632294, -0.014658622443675995, 0.02924191951751709, -0.04882974177598953, 0.03271258622407913, -0.05098177120089531, 0.03360236808657646, -0.030847493559122086, -0.017145711928606033, 0.004318048246204853, -0.018097475171089172, -0.04430809244513512, -0.036814991384744644, 0.04871249943971634, 0.036771565675735474, -0.005001965910196304, 0.04426613077521324, 0.010957285761833191, -0.03216101974248886, 0.01888892613351345, -0.01996712200343609, -0.06544355303049088, -0.013304456137120724, -0.0026897676289081573, -0.0010640439577400684, -0.018133431673049927, 0.030082346871495247, 0.006686226464807987, 0.004858364816755056, 0.05768048018217087, 0.01914340816438198, -0.027050694450736046, 0.022733300924301147, 0.020485132932662964, -0.0050337715074419975, -0.007331270724534988, -0.025451214984059334, 0.02045213058590889, -0.007153202313929796, 0.04616366699337959, -0.004943206440657377, 0.019750699400901794, 0.06299815326929092, 0.006282094866037369, -0.026340406388044357, 0.026768231764435768, 0.0116876270622015, 0.02505662478506565, 0.012702664360404015, -0.021870719268918037, -0.010749142616987228, 0.0380588136613369, 0.031225459650158882, 0.0448959656059742, -0.028063243255019188, 0.04722997918725014, 0.0025777509436011314, 0.011028251610696316, -0.032634031027555466, -0.051322609186172485, 0.01685514487326145, 0.015519854612648487, -0.04533538222312927, -0.08203302323818207, 0.015749918296933174, 0.0478544756770134, 0.038469117134809494, -0.04192427545785904, 0.06864664703607559, -0.01093402598053217, -0.05513831973075867, 0.0007276650285348296, -0.030499430373311043, -0.027960574254393578, -0.008939925581216812, -0.007096781861037016, -0.07194307446479797, -0.00618556747213006, 0.020133620128035545, 0.036835040897130966, -0.010439849458634853, 0.009661532007157803, 0.0004925830871798098, 0.004395859315991402, 0.04221288859844208, 0.03966059163212776, -0.05515049025416374, -0.037141721695661545, 0.026373598724603653, 0.05592767521739006, 0.03685232251882553, 0.03162625804543495, 0.01321730948984623, 0.023758415132761, 0.025452397763729095, -0.021924663335084915, -0.05506371706724167, 0.04562999680638313, 0.03341265767812729, 0.04359455034136772, 0.009273928590118885, -0.05388055369257927, 0.0001320837327511981, -0.00085833779303357, 0.05704713985323906, -0.0005513959331437945, 0.05387336015701294, -0.009901932440698147, -0.03900022432208061, -0.02625133842229843, -0.030602378770709038, -0.03921125829219818, 0.018425902351737022, 0.03486507385969162, 0.025331908836960793, -0.020522743463516235, -0.03102191910147667, -0.02780987322330475, 0.05054474622011185, 0.0078077116049826145, 0.0016488208202645183, 0.04003885015845299, -0.019080152735114098, -0.0408998467028141, -0.028796670958399773, -0.033181332051754, 0.011850276961922646, 0.041984230279922485, -0.0569855161011219, 0.017170827835798264, 0.021986965090036392, 0.02972939796745777, -0.019703667610883713, 0.0006639501079916954, 0.05025272071361542, 0.01967199146747589, -0.06115574389696121, -0.008404850959777832, 0.012574945576488972, -0.044122494757175446, -0.017583860084414482, -0.038198072463274, 0.022262558341026306, -0.023078816011548042, -0.038890935480594635, -0.0031572477892041206, -0.006939793936908245, 0.015382138080894947, -0.036104004830121994, -0.007456938270479441, 0.003221761668100953, 0.04977462440729141, -0.02222210355103016, -0.023727625608444214, -0.00913933850824833, 0.022041315212845802, 0.05807509645819664, -0.018961135298013687, 0.04380005598068237, 0.004195427056401968, -0.013762197457253933, 0.017175868153572083, -0.011918386444449425, -0.02680184505879879, -0.012459207326173782, 0.04816533997654915, -0.011056507006287575, 0.030503980815410614, 0.02932804822921753, -0.028001297265291214, -0.04544535651803017, -0.0032983876299113035, -0.025603776797652245, -0.011474084109067917, 0.017224151641130447, 0.024696173146367073, 0.007040727883577347, 0.03763105347752571, 0.0012325507123023272, -0.0189663115888834, -0.024014079943299294, 0.026595717296004295, -0.01598796248435974, -0.036093153059482574, -0.05131545662879944, -0.0320340059697628, -0.03465350717306137, 0.002999675227329135, -0.02512957714498043, 0.009248769842088223, -0.022395016625523567, -0.021713986992836, -0.04247096925973892, -0.027957789599895477, -0.008991589769721031, -0.01784774661064148, -0.020076237618923187, -0.041187070310115814, -0.029464643448591232, -0.0279427208006382, -0.02893657423555851, -0.015772975981235504, 0.0014273292617872357, 0.005979694426059723, -0.04368496686220169, -0.014879743568599224, -0.0015141237527132034, -0.056461215019226074, 0.012497234158217907, 0.02013750933110714, -0.03447718173265457, 0.04431106895208359, 0.01890002191066742, -0.05556705966591835, 0.03369757905602455, -0.005811955779790878, 0.025857163593173027, 0.03684128448367119, -0.01060528215020895, -0.03412837162613869, -0.005155606660991907, 0.0795527920126915, 0.023601990193128586, 0.008507857099175453, 0.017925580963492393, -0.04713761433959007, -0.0445985272526741, 0.02061966434121132, 0.02768237330019474, -0.01241884846240282, -0.03627634420990944, 0.019554901868104935, 0.06421734392642975, 0.014314328320324421, 0.023080838844180107, -0.016994936391711235, 0.00109267293009907, 0.0013243594439700246, -0.05223662406206131, -0.04528307914733887, 0.05740034952759743, 0.02219436876475811, 0.009386448189616203, -0.019243350252509117, -0.03083174303174019, 0.025653721764683723, 0.023913661018013954, 0.01814253069460392, -0.026258638128638268, 0.03966239094734192, 0.014824150130152702, 0.027047231793403625, 0.02728228271007538, -0.03169058635830879, 0.008643051609396935, -0.031274206936359406, 0.027971068397164345, -0.0018409844487905502, 0.04597892984747887, 0.018505167216062546, 0.01707044243812561, -0.001984496135264635, 0.01846059039235115, 0.013660511933267117, -0.012386909686028957, 0.016096195206046104, 0.03893183544278145, 0.009708426892757416, -0.0072905151173472404, -0.022361434996128082, -0.0022505077067762613, 0.004777498543262482, -0.044011086225509644, -0.04811171814799309, 0.009683256037533283, 0.04601993039250374, -0.019277814775705338, -0.025327308103442192, -0.012712596915662289, 0.016857219859957695, -0.019499411806464195, 0.04051189124584198, 0.03409339487552643, 0.029883932322263718, -0.027446094900369644, 0.01456303708255291, -0.061764445155858994, 0.0008325923699885607, 0.04626171663403511, 0.06645714491605759, -0.0022872055415064096, -0.06380033493041992, 0.007708805147558451, 0.04098621383309364, 0.011030148714780807, -0.03826207295060158, 0.023079117760062218, -0.041518934071063995, 0.018029002472758293, -0.04239082336425781, 0.012523387558758259, -0.026119545102119446, 0.025600919499993324, -0.021683843806385994, -0.005603093653917313, 0.035389598459005356, 0.028512703254818916, 0.027729123830795288, 0.028908662497997284, -0.024341993033885956, -0.028397096320986748, 0.011719057336449623, -0.047439634799957275, 0.02591935731470585, 0.0017700643511489034, 0.05987131595611572, 0.04700472578406334, -0.041162461042404175, -0.041655343025922775, 0.023489071056246758, -0.03241496905684471, 0.004030965268611908, 0.025699933990836143, -0.08008958399295807, 0.021943608298897743, -0.07009750604629517, -0.05600021407008171, -0.019118336960673332, -0.01715586893260479, 0.01866520568728447 ]
Les conventions d'assurance couvrant à titre principal les dommages aux biens mentionnés à l'article L. 361-2 du code rural et de la pêche maritime et dont les primes ou cotisations sont soumises aux contributions prévues par l'article 1635 bis A du code général des impôts sont définies par l'article D. 361-2 du code rural et de la pêche maritime .
Code général des impôts, annexe iii
344 undecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025886948
2012-05-07 00:00:00
410862b30e7ce6294498358ae112f34d8f5847ffd9cdf448c15c0def85721bbc
[ 0.01791350729763508, 0.03298742324113846, -0.01392897218465805, 0.05414362996816635, -0.025944365188479424, -0.018140561878681183, -0.05669883266091347, 0.014790994115173817, 0.031230615451931953, -0.0738128200173378, -0.008523178286850452, 0.009405343793332577, 0.0077351899817585945, 0.047146525233983994, -0.08347416669130325, 0.008075366728007793, 0.11765039712190628, -0.004794258624315262, -0.04632805287837982, 0.048831768333911896, 0.06833576411008835, 0.08370498567819595, -0.05974956601858139, 0.023852514103055, 0.011572051793336868, 0.04422564432024956, 0.00348566472530365, -0.05924809351563454, -0.0123690040782094, 0.039215169847011566, -0.06230529770255089, -0.016263101249933243, 0.05366505682468414, 0.0633377879858017, -0.0013048778055235744, -0.04216056317090988, 0.02694210223853588, -0.059578437358140945, 0.056031208485364914, 0.08261634409427643, 0.02889852039515972, 0.020346688106656075, 0.015957700088620186, -0.03802187740802765, -0.007357562426477671, 0.03031633235514164, 0.008949772454798222, 0.04814230278134346, -0.06458710134029388, 0.04978518560528755, -0.04372280091047287, 0.08272378891706467, -0.006042353343218565, 0.06377661973237991, 0.04456458240747452, 0.038193218410015106, -0.06965182721614838, 0.03098740242421627, 0.047203026711940765, -0.03494371101260185, 0.009108486585319042, -0.0029869824647903442, -0.008952866308391094, 0.026758315041661263, 0.032712358981370926, 0.03063071332871914, 0.03928152099251747, -0.021420225501060486, 0.126327782869339, 0.02503695711493492, -0.014730188995599747, 0.05887996405363083, -0.01816445216536522, 0.0876600593328476, -0.01133735291659832, 0.050363920629024506, -0.03563213720917702, -0.0019398134900256991, 0.06796803325414658, 0.04128675535321236, -0.08456932008266449, -0.0295387152582407, 0.04235494136810303, -0.02597428672015667, -0.007362659554928541, -0.00579106668010354, 0.002508701989427209, -0.07710199803113937, -0.002167358761653304, 0.04015989229083061, 0.041201792657375336, -0.04635670781135559, -0.013495019637048244, -0.015400286763906479, 0.018077053129673004, 0.03667174652218819, -0.011601525358855724, -0.02542957104742527, 0.07078192383050919, 0.006004685536026955, -0.011233172379434109, 0.0026866900734603405, -0.006729553919285536, -0.012811691500246525, 0.03670915961265564, -0.03820778429508209, 0.02516181394457817, -0.033172737807035446, -0.08325217664241791, 0.024218162521719933, -0.01647508516907692, -0.028932329267263412, -0.06445569545030594, -0.0158988069742918, -0.01188880018889904, 0.07855740189552307, -0.003810858353972435, -0.013255990110337734, -0.011173070408403873, 0.044219836592674255, -0.024484604597091675, -0.01948159746825695, -0.0013246278977021575, -0.03963359445333481, -0.10206053406000137, -0.04553252458572388, 0.03805851936340332, -0.017432311549782753, -0.06153357774019241, -0.011551846750080585, -0.004621812142431736, 0.000683896301779896, 0.01283733919262886, -0.06309555470943451, 0.008136612363159657, 0.001181605621241033, -0.024828368797898293, 0.02298739366233349, -0.016683606430888176, -0.020992152392864227, -0.07786926627159119, 0.0337882824242115, -0.03518325835466385, 0.030240697786211967, 0.03931392729282379, 0.04351388290524483, -0.03637034446001053, -0.05131565406918526, -0.007974397391080856, 0.020077412948012352, -0.023516885936260223, 0.026251569390296936, 0.010242963209748268, -0.01568896695971489, 0.02708479017019272, 0.028913699090480804, 0.013673214241862297, 0.02988264709711075, 0.03988976404070854, -0.027876868844032288, 0.0026164937298744917, 0.01715843752026558, -0.02548944763839245, -0.024917708709836006, -0.06357714533805847, -0.028638169169425964, -0.01699405536055565, 0.07911959290504456, 0.06286638975143433, 0.005531820934265852, -0.047688692808151245, 0.02479618601500988, -0.006265993230044842, -0.02659440226852894, -0.032712094485759735, 0.0601242296397686, -0.042180463671684265, 0.07406783103942871, -0.08047110587358475, 0.0024722637608647346, -0.03693097457289696, -0.06641414016485214, -0.019836008548736572, 0.020804546773433685, 0.09709107130765915, -0.030064497143030167, 0.008713353425264359, -0.0362110435962677, 0.030916903167963028, 0.006702168378978968, -0.03577858582139015, 0.009510764852166176, -0.03917387127876282, 0.0021261211950331926, 0.006106516811996698, -0.055149272084236145, -0.014831909909844398, 0.004086661618202925, 0.015262333676218987, -0.005795967299491167, 0.031664155423641205, -0.00264367344789207, -0.048918697983026505, 0.036390867084264755, 0.05293573811650276, -0.005713431164622307, 0.011862235143780708, 0.0395173579454422, -0.005169681739062071, -0.003203060245141387, 0.03341217339038849, 0.026403386145830154, 0.030334044247865677, 0.023524213582277298, -0.04351268708705902, -0.0025288304314017296, 0.01909690909087658, -0.03292866051197052, -0.003932120744138956, -0.00841765757650137, -0.0230448879301548, -0.046824488788843155, -0.04351669177412987, -0.035079892724752426, 0.026005301624536514, 0.009119180031120777, -0.021003052592277527, -0.012771492823958397, 0.008943038992583752, -0.037749748677015305, 0.00023419914941769093, -0.05399665609002113, -0.0010812532855197787, -0.03743365779519081, 0.011914419010281563, -0.01412404514849186, -0.008376102894544601, -0.014437767677009106, -0.07462470233440399, -0.03602539002895355, -0.0020204579923301935, -0.021870363503694534, 0.03720009699463844, -0.004271903540939093, 0.003392640268430114, 0.003779274644330144, -0.05771622434258461, -0.003864780068397522, 0.025860056281089783, 0.013472593389451504, -0.016107140108942986, 0.03916298225522041, -0.04192166402935982, -0.011447425931692123, -0.014449738897383213, -0.02069275826215744, 0.004528982099145651, 0.04799488186836243, 0.02407214045524597, -0.020033014938235283, -0.01073284912854433, -0.04896842688322067, -0.03615686669945717, 0.010533735156059265, 0.014945176430046558, -0.07935981452465057, 0.018492083996534348, 0.026640763506293297, -0.04581168666481972, -0.026041345670819283, 0.029205752536654472, 0.03721608594059944, 0.029795540496706963, 0.0362866185605526, 0.0019439707975834608, -0.02277475595474243, -0.07108032703399658, -0.014048384502530098, 0.04207844287157059, -0.002773473970592022, 0.029117703437805176, -0.052135974168777466, -0.007702904287725687, -0.019310925155878067, -0.07788746058940887, 0.0018361486727371812, 0.028354529291391373, -0.02124704420566559, -0.059279702603816986, 0.04880974069237709, -0.08282731473445892, 0.02809581533074379, -0.0013791766250506043, 0.027266725897789, 0.001953926868736744, 0.002741390373557806, -0.06928088515996933, 0.018715132027864456, 0.03969920799136162, -0.027798809111118317, -0.0395791120827198, 0.023006094619631767, 0.05335434153676033, -0.003630052786320448, -0.05244702473282814, -0.06566624343395233, -0.040479421615600586, -0.040388308465480804, 0.007639318238943815, 0.07025741040706635, -0.023891925811767578, 0.028234587982296944, -0.015645094215869904, -0.03682241216301918, -0.01048860140144825, -0.005657670553773642, 0.062243156135082245, -0.03661968559026718, -0.07118392735719681, -0.03655531629920006, -0.038116198033094406, 0.05648074671626091, 0.03054766356945038, 0.028518786653876305, -0.03770730271935463, -0.02240871638059616, 0.012269503436982632, 0.021667426452040672, -0.029241813346743584, 0.02956376038491726, -0.014214547351002693, 0.016631698235869408, 0.043131452053785324, -0.02731475606560707, 0.023911060765385628, 0.007408457808196545, 0.03470895066857338, 0.004435258451849222, 0.022931206971406937, 0.027289390563964844, 0.028927981853485107, 0.02462094835937023, -0.053567033261060715, -0.008402826264500618, 0.06429538875818253, -0.024687550961971283, 0.03103412315249443, 0.003282190067693591, 0.005226087290793657, -0.009658625349402428, 0.003648916492238641, 0.04625958576798439, 0.013799493201076984, 0.06782563030719757, 0.02557925507426262, 0.01813577301800251, -0.04218831658363342, 0.050126392394304276, -0.032832153141498566, 0.05727285146713257, -0.05271558463573456, 0.0006059692241251469, -0.008264385163784027, 0.02696683444082737, -0.02760411985218525, -0.022224368527531624, 0.025546034798026085, 0.014841767027974129, -0.024403536692261696, 0.01592705398797989, -0.06754570454359055, 0.05019275099039078, 0.01773822493851185, 0.033188290894031525, -0.014152893796563148, -0.019020169973373413, 0.007951334118843079, 0.0007165431161411107, 0.017133260145783424, -0.040662139654159546, 0.013868460431694984, 0.032045990228652954, 0.015725990757346153, 0.005229527596384287, 0.012510989792644978, 0.0501529760658741, 0.034343231469392776, -0.08007994294166565, -0.01993805356323719, 0.04294506460428238, 0.08456972986459732, 0.020421279594302177, 0.012721320614218712, 0.0001640097761992365, 0.06202566251158714, 0.039554428309202194, 0.07062885165214539, 0.022655682638287544, -0.022798573598265648, 0.0021984807681292295, -0.06055136397480965, 0.028396006673574448, 0.04152778536081314, 0.013390768319368362, 0.02285631187260151, -0.020967356860637665, -0.01362320315092802, -0.04969862848520279, 0.011853445321321487, -0.010646548122167587, 0.060404930263757706, 0.01969103328883648, 0.020184911787509918, -0.02728535234928131, -0.021848520264029503, 0.04572127014398575, 0.06062136963009834, 0.025254392996430397, 0.15255215764045715, 0.012796740047633648, -0.008232612162828445, 0.04986406862735748, 0.004873821511864662, 0.013040279969573021, -0.022328855469822884, 0.0003899817238561809, 0.04019904509186745, 0.07822997123003006, -0.06315191835165024, 0.048896875232458115, -0.053399085998535156, 0.043833427131175995, -0.03709877282381058, 0.026736028492450714, 0.0023500279057770967, -0.01681976206600666, -0.028175432235002518, 0.044468626379966736, 0.021454719826579094, -0.0008413520408794284, 0.03698268532752991, 0.0037057131994515657, 0.004394251387566328, -0.026082953438162804, 0.01207155454903841, -0.01076562236994505, -0.03201831877231598, -0.0021932825911790133, -0.012585077434778214, -0.021488837897777557, -0.05377427861094475, 0.058945927768945694, -0.025225089862942696, -0.035694681107997894, 0.04381987825036049, 0.009392346255481243, -0.012720120139420033, 0.037486717104911804, 0.008072726428508759, -0.008897132240235806, -0.01567859575152397, 0.026909543201327324, 0.0017272325931116939, -0.017637351527810097, 0.027843711897730827, 0.008850738406181335, 0.01905275695025921, -0.009084232151508331, 0.03063221089541912, -0.010574123822152615, -0.048038188368082047, 0.015107640065252781, -0.023425765335559845, -0.0074409241788089275, -0.05714426562190056, 0.041054196655750275, 0.005909917410463095, 0.03903241083025932, -0.01968797668814659, -0.05002928525209427, 0.034680671989917755, 0.02194860950112343, -0.018290380015969276, 0.01112440787255764, 0.05103623867034912, 0.012120235711336136, -0.056610945612192154, -0.06398716568946838, 0.011677924543619156, -0.004034014418721199, 0.0029900127556174994, 0.01172428298741579, -0.06307103484869003, 0.029032282531261444, 0.024043625220656395, 0.006762503646314144, 0.00978809967637062, -0.00345255876891315, 0.003999893553555012, -0.006253472995012999, -0.044595953077077866, -0.010176512412726879, 0.002601679414510727, 0.051419273018836975, 0.053603868931531906, 0.00880149845033884, 0.08483854681253433, 0.05225850269198418, 0.031306859105825424, -0.006732822395861149, -0.036076340824365616, -0.018106816336512566, -0.020602580159902573, -0.05621819198131561, 0.005571149755269289, 0.009831110946834087, -0.032223768532276154, -0.0012028355849906802, 0.02749744802713394, 0.04364330694079399, 0.01261010579764843, -0.008490833453834057, 0.06735159456729889, 0.018147816881537437, 0.005315379239618778, -0.07100217789411545, -0.023118972778320312, -0.04141008108854294, 0.028897305950522423, 0.00042675441363826394, 0.0317239984869957, 0.03771577030420303, 0.021711083129048347, -0.004957772791385651, -0.04673459008336067, 0.020876510068774223, 0.04718475416302681, 0.06194685027003288, 0.010016917251050472, -0.001833627582527697, -0.014186571352183819, -0.005306657869368792, 0.05332362279295921, -0.020601121708750725, 0.020810838788747787, 0.0031300883274525404, -0.014086426235735416, 0.013942678458988667, -0.013398817740380764, -0.040640074759721756, 0.06259385496377945, -0.004617208149284124, 0.002402059966698289, 0.028548207134008408, -0.00640894053503871, -0.059467997401952744, 0.011445045471191406, -0.01939103566110134, -0.029758935794234276, 0.01734131947159767, -0.0266274306923151, -0.0536348894238472, 0.003571226028725505, 0.043964702636003494, 0.03655277192592621, -0.008106532506644726, 0.03277083858847618, 0.059529662132263184, 0.004717638250440359, -0.0066248709335923195, -0.03563128039240837, 0.020502394065260887, 0.011979976668953896, 0.014127062633633614, -0.005393263418227434, -0.009932026267051697, -0.030890021473169327, -0.025157378986477852, -0.05199596285820007, -0.018132193014025688, 0.023215876892209053, -0.08408059924840927, -0.044328611344099045, 0.024842901155352592, -0.048258375376462936, 0.03509780764579773, -0.029302645474672318, 0.04370957985520363, 0.0019123114179819822, 0.022842517122626305, -0.05958572030067444, 0.013181845657527447, 0.012138854712247849, -0.0035471729934215546, 0.010807514190673828, -0.0004213102802168578, 0.03415180370211601, -0.032884784042835236, 0.030602244660258293, -0.01280524954199791, 0.01049566175788641, -0.0195681881159544, 0.017251279205083847, -0.010736033320426941, 0.04682181403040886, 0.0843464806675911, -0.009883097372949123, -0.030002757906913757, -0.036505650728940964, -0.025030504912137985, -0.05300721898674965, 0.030544521287083626, 0.020322246477007866, 0.004827111028134823, -0.01647944189608097, 0.004980988334864378, -0.07098986208438873, 0.03625532612204552, -0.006238077767193317, -0.014742936007678509, -0.02667173184454441, 0.04855228587985039, -0.002377651631832123, 0.0028674521017819643, 0.0030624796636402607, 0.020184900611639023, -0.0361124612390995, -0.07202480733394623, -0.04224599525332451, -0.03532388433814049, -0.08715268969535828, -0.031603749841451645, -0.00213258876465261, -0.03469013422727585, -0.021208997815847397, -0.015669085085392, 0.024536726996302605, -0.05957457795739174, -0.015360765159130096, -0.013185947202146053, -0.03395367041230202, 0.044250309467315674, 0.03536418825387955, 0.03512054309248924, 0.008392060175538063, -0.024464501067996025, 0.020046893507242203, -0.028187455609440804, -0.025884054601192474, 0.038849830627441406, 0.021554848179221153, -0.03793217986822128, 0.010494853369891644, -0.006437028758227825, -0.00582578219473362, -0.008042987436056137, -0.03005353733897209, -0.07727061212062836, 0.08135344833135605, 0.07801853865385056, 0.005998649168759584, 0.041948944330215454, 0.09358077496290207, -0.04607298970222473, -0.04828419163823128, 0.021845661103725433, 0.010242236778140068, -0.0014912316109985113, 0.07174418121576309, 0.004342724569141865, 0.08083496242761612, 0.05604984983801842, -0.04016626253724098, -0.01074956078082323, -0.019662994891405106, 0.02012145332992077, 0.0110201146453619, -0.037354327738285065, 0.0023326093796640635, -0.00043763653957284987, 0.031927552074193954, -0.010625219903886318, -0.012542949989438057, 0.0011592274531722069, 0.016490690410137177, -0.02655739150941372, -0.04233371466398239, 0.02060166373848915, 0.012784067541360855, 0.016811300069093704, -0.025461848825216293, 0.07180976867675781, 0.0006567713571712375, 0.026916930451989174, 0.029386134818196297, -0.011397438123822212, 0.037436287850141525, -0.0013024258660152555, 0.05403749644756317, -0.006305854767560959, 0.015748634934425354, -0.018568526953458786, -0.004835439845919609, 0.03577394410967827, 0.007894408889114857, 0.03918849304318428, 0.010011573322117329, 0.013182890601456165, 0.006665990687906742, -0.018932074308395386, 0.0032549884635955095, 0.0187859944999218, 0.008843687362968922, 0.029101775959134102, -0.020832747220993042, -0.005185565911233425, -0.016526484861969948, 0.006656678393483162, 0.012069866061210632, 0.03321361541748047, -0.02195441722869873, 0.008698171004652977, -0.029990747570991516, 0.0026292018592357635, -0.029121598228812218, -0.00610154727473855, 0.016174066811800003, 0.052699487656354904, -0.03789820522069931, -0.03529095649719238, 0.0278453528881073, -0.014998416416347027, -0.006803567986935377, -0.01548322755843401, 0.027647748589515686, -0.052996326237916946, -0.04736122861504555, -0.03876904025673866, 0.002464137738570571, -0.037056852132081985, 0.0017982510617002845, -0.017269311472773552, -0.003154336242005229, 0.027675500139594078, 0.03948391228914261, -0.0029772843699902296, 0.00859020370990038, 0.01245976984500885, -0.02574254386126995, -0.010626230388879776, 0.005663687363266945, 0.03221949562430382, -0.003937027417123318, 0.03778890147805214, 0.027300069108605385, 0.006566009484231472, 0.03343446925282478, -0.01634719967842102, -0.03180190548300743, 0.026096483692526817, -0.0016067494871094823, 0.0031626138370484114, 0.028957320377230644, -0.02735108882188797, -0.030686335638165474, -0.05598236247897148, 0.0022214571945369244, -0.04327336698770523 ]
Le montant des droits prévus à l'article 1635 bis AE du code général des impôts est fixé comme suit : I. – Au titre du 1° du I de l'article 1635 bis AE précité, pour les demandes d'enregistrement mentionnées aux articles L. 5121-13 et L. 5121-14 du code de la santé publique, de modification ou de renouvellement de cet enregistrement relatives à un médicament homéopathique ou une série de médicaments homéopathiques obtenus à partir de la ou des mêmes souches homéopathiques, les montants sont fixés comme suit : 1° Demande d'enregistrement : a) Médicament homéopathique unitaire ou série de médicaments homéopathiques obtenus à partir de la même souche homéopathique 1 768 € b) Médicament homéopathique complexe ou série de médicaments homéopathiques obtenus à partir de deux à cinq souches homéopathiques 2 478 € c) Médicament homéopathique complexe ou série de médicaments homéopathiques obtenus à partir de six souches homéopathiques ou plus 7 600 € 2° Par dérogation au 1° du présent I, pour toute demande d'enregistrement d'un médicament homéopathique ou d'une série de médicaments homéopathiques obtenus à partir de la ou des mêmes souches homéopathiques relative aux médicaments homéopathiques autorisés et mis sur le marché avant le 18 janvier 1994 : a) Médicaments homéopathiques unitaires ou série de médicaments homéopathiques obtenus à partir de la même souche homéopathique 760 € b) Médicaments homéopathiques complexes ou série de médicaments homéopathiques obtenus à partir de deux à cinq souches homéopathiques 1 256 € c) Médicaments homéopathiques complexes ou série de médicaments homéopathiques obtenus à partir de six souches homéopathiques ou plus 3 800 € 3° Demande de modification du dossier d'enregistrement : 496 €. 4° Demande de renouvellement d'enregistrement : 1 500 €. II. – Au titre du 2° du I de l'article 1635 bis AE précité, pour les demandes d'enregistrement, de modification ou de renouvellement de cet enregistrement relatives à un médicament traditionnel à base de plantes, les montants sont fixés comme suit : 1° Demande d'enregistrement mentionnée à l'article R. 5121-97 du code de la santé publique : DEMANDE EFFECTUÉE AU TITRE du 1° de l'article R. 5121-51-3 du code de la santé publique (procédure décentralisée et France Etat de référence) DEMANDE EFFECTUÉE AU TITRE de l'article R. 5121-51-2 ou du 2° de l'article R. 5121-51-3 du code de la santé publique (procédure décentralisée et procédure de reconnaissance mutuelle autre Etat de référence) DEMANDE QUI N'EST PAS EFFECTUÉE au titre de l'article R. 5121-51-2 ou de l'article R. 5121-51-3 du code de la santé publique (procédure nationale) 21 000 € 14 000 € 14 000 € 2° Demande de modification de l'enregistrement prévue aux articles R. 5121-100 , R. 5121-107-8 , R. 5121-107-11 et R. 5121-107-13 du code de la santé publique : 1 400 €. 3° Demande de renouvellement de l'enregistrement présentée dans les conditions fixées à l'article R. 5121-99 du code de la santé publique : 5 000 €. III. – Au titre du 3° du I de l'article 1635 bis AE précité, pour les demandes d'autorisation de mise sur le marché, de renouvellement ou de modification de cette autorisation : DEMANDE EFFECTUÉE au titre du 1° de l'article R. 5121-51-3 du code de la santé publique (procédure décentralisée et France Etat de référence) DEMANDE EFFECTUÉE au titre de l'article R. 5121-51-2 ou du 2° de l'article R. 5121-51-3 du code de la santé publique (procédure décentralisée et procédure de reconnaissance mutuelle autre Etat de référence) DEMANDE QUI N'EST PAS effectuée au titre de l'article R. 5121-51-2 ou de l'article R. 5121-51-3 du code de la santé publique (procédure nationale) 1° Demande d'autorisation de mise sur le marché relative à une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique présentée conformément aux articles R. 5121-21 et R. 5121-25 du même code 55 000 € 35 700 € 35 700 € Pour chaque dosage ou forme pharmaceutique supplémentaire de la même spécialité ou d'un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique présenté simultanément à la première demande d'autorisation 27 500 € 17 850 € 17 850 € 2° Demande d'autorisation de mise sur le marché ou d'extension relative à : a) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 2° de l'article R. 5121-26 du même code contenant une nouvelle association 38 500 € 24 150 € 24 150 € b) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 3° de l'article R. 5121-26 ou au 2° de l'article R. 5121-28 du code précité et relative à une voie d'administration différente de celle de la demande initiale 38 500 € 24 150 € 24 150 € c) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 1° de l'article R. 5121-26 du code précité et relative à une référence à une documentation bibliographique 38 500 € 24 150 € 24 150 € d) Une spécialité pharmaceutique ou autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 2° de l'article R. 5121-28 du code précité et relative à une ou des indications thérapeutiques différentes 38 500 € 24 150 € 24 150 € Pour chaque dosage ou forme pharmaceutique supplémentaire de la même spécialité ou autre médicament mentionné à l'article L. 5121-8 du code de la santé publique présenté simultanément à la première demande d'autorisation relevant des a, b, c ou d du présent 2° 19 250 € 12 075 € 12 075 € 3° Demande d'autorisation de mise sur le marché ou d'extension relative à : a) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 3° de l'article R. 5121-26 ou au 2° de l'article R. 5121-28 du code précité et relative à un dosage différent de celui de la demande initiale sans modification ni de la voie d'administration ni de l'indication thérapeutique 23 100 € 14 700 € 14 700 € b) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 1°, au 3° ou au 4° de l'article R. 5121-28 ou à l'article R. 5121-29-1 du même code 23 100 € 14 700 € 14 700 € c) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 3° de l'article R. 5121-26 ou au 2° de l'article R. 5121-28 relative à une nouvelle forme pharmaceutique sans modification ni de la voie d'administration ni de l'indication thérapeutique 23 100 € 14 700 € 14 700 € d) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 2° de l'article R. 5121-28 du code précité et concernant des différences relatives à la substance active ou lorsque la bioéquivalence par rapport à la spécialité de référence n'a pu être démontrée par des études de biodisponibilité et que la spécialité ne répond pas aux conditions prévues par l'article R. 5121-29-1 du code précité 23 100 € 14 700 € 14 700 € e) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 3° de l'article R. 5121-26 du code précité et concernant des différences relatives à la substance active ou le changement de la biodisponibilité ou de la pharmacocinétique 23 100 € 14 700 € 14 700 € f) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique consistant en allergène, par famille de produits 23 100 € 14 700 € 14 700 € g) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique consistant en un médicament homéopathique : -médicament homéopathique autorisé et mis sur le marché après le 18 janvier 1994 23 100 € 14 700 € 14 700 € -médicament homéopathique autorisé et mis sur le marché avant le 18 janvier 1994 2 310 € 1 470 € 1 470 € 4° Toute demande de modification de type II au sens du règlement (CE) n° 1234/2008 de la Commission du 24 novembre 2008 concernant l'examen des modifications des termes d'une autorisation de mise sur le marché de médicaments à usage humain et de médicaments vétérinaires d'une autorisation de mise sur le marché relative à une spécialité pharmaceutique ou autre médicament mentionné à l'article L. 5121-8 du code de la santé publique et relative à l'ajout d'une indication thérapeutique ou à la modification d'une indication existante Quelle que soit la procédure : 22 000 € 5° Toute demande de modification ou de notification de modification des termes d'une autorisation de mise sur le marché en application du règlement (CE) n° 1234/2008 de la Commission du 24 novembre 2008 concernant l'examen des modifications des termes d'une autorisation de mise sur le marché de médicaments à usage humain et de médicaments vétérinaires, à l'exception des modifications visées au 4°. La taxe est perçue par modification présentée, qu'elle soit demandée ou notifiée. a) Pour les modifications de type IA ne bénéficiant pas de l'exonération prévue au 3° et 4° du I de l'article 1635 bis AE, et pour celles de type IB mentionnées au 5° de l'article 2 du règlement (CE) n° 1234/2008 de la Commission du 24 novembre 2008 Quelle que soit la procédure : 2 500 € b) Pour les modifications de type II au sens du règlement précité, à l'exception du cas prévu au 4°) du III du présent article. Quelle que soit la procédure : 3 500 € 6° Toute demande de modification d'une autorisation de mise sur le marché sollicitée en application des articles R. 5121-41 et R. 5121-46 du code de la santé publique. Le droit n'est perçu qu'une fois lorsque la modification consiste en un changement de nom ou d'adresse de l'exploitant quel que soit le nombre d'autorisations de mise sur le marché. Quelle que soit la procédure : 2 500 € 7° Toute demande de renouvellement relative à une autorisation de mise sur le marché d'une spécialité pharmaceutique ou autre médicament mentionné à l'article L. 5121-8 du code de la santé publique Quelle que soit la procédure : 7 000 € IV. – Au titre du 4° du I de l'article 1635 bis AE précité, pour les demandes de reconnaissance par au moins un autre Etat membre de l'Union européenne ou partie à l'accord sur l'Espace économique européen d'une autorisation de mise sur le marché délivrée par le directeur général de l'agence mentionnée à l'article L. 5311-1 du code de la santé publique : 1° Demande adressée à l'agence mentionnée à l'article L. 5311-1 du code de la santé publique concernant la reconnaissance, en application de l'article R. 5121-51-1 du même code, d'une autorisation de mise sur le marché présentée conformément aux articles R. 5121-21 et R. 5121-25 du même code délivrée par le directeur général de l'agence mentionnée à l'article L. 5311-1 du même code 17 600 € Pour chaque dosage ou forme pharmaceutique supplémentaire de la même spécialité ou d'un autre médicament mentionné à l'article L. 5121-8 du même code présenté simultanément à la première demande 8 800 € 2° Demande concernant la reconnaissance, en application de l'article R. 5121-51-1 du code de la santé publique, d'une autorisation de mise sur le marché délivrée par le directeur général de l'agence mentionnée à l'article L. 5311-1 du code de la santé publique relative à : a) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 2° de l'article R. 5121-26 du même code contenant une nouvelle association 13 200 € b) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 3° de l'article R. 5121-26 ou au 2° de l'article R. 5121-28 du même code et relative à une voie d'administration différente de celle de la demande initiale 12 000 € c) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 1° de l'article R. 5121-26 du même code, et relative à une référence à une documentation bibliographique 13 200 € Pour chaque dosage ou forme pharmaceutique supplémentaire de la même spécialité ou autre médicament mentionné à l'article L. 5121-8 du code de la santé publique présenté simultanément à la première demande d'autorisation relevant des a, b ou c 6 600 € 3° Demande concernant la reconnaissance, en application de l'article R. 5121-51-1 du code de la santé publique, d'une autorisation de mise sur le marché délivrée par le directeur général de l'agence mentionnée à l'article L. 5311-1 du même code relative à une autorisation de mise sur le marché relative à une spécialité pharmaceutique ou autre médicament mentionné à l'article L. 5121-8 du même code, présentée conformément au 2° de l'article R. 5121-28 du code de la santé publique et relative à une ou des indications thérapeutiques différentes 13 200 € Pour chaque dosage ou forme pharmaceutique supplémentaire de la même spécialité ou autre médicament mentionné à l'article L. 5121-8 du code de la santé publique présenté simultanément à la première demande d'autorisation 6 600 € 4° Demande concernant la reconnaissance, en application de l'article R. 5121-51-1 du code de la santé publique, d'une d'autorisation de mise sur le marché relative à : a) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 3° de l'article R. 5121-26 ou au 2° de l'article R. 5121-28 du même code et relative à un dosage différent de celui de la demande initiale sans modification ni de la voie d'administration ni de l'indication thérapeutique 7 700 € b) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 1°, au 3° ou au 4° de l'article R. 5121-28 ou à l'article R. 5121-29-1 du même code 7 700 € c) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 3° de l'article R. 5121-26 ou au 2° de l'article R. 5121-28 relative à une nouvelle forme pharmaceutique sans modification ni de la voie d'administration ni de l'indication thérapeutique 7 700 € d) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 2° de l'article R. 5121-28 du code de la santé publique et concernant des différences relatives à la substance active ou lorsque la bioéquivalence par rapport à la spécialité de référence n'a pu être démontrée par des études de biodisponibilité et que la spécialité ne répond pas aux conditions prévues par l'article R. 5121-29-1 du même code 7 700 € e) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique, présentée conformément au 3° de l'article R. 5121-26 du même code et concernant des différences relatives à la substance active ou le changement de la biodisponibilité ou de la pharmacocinétique 7 700 € f) Une spécialité pharmaceutique ou à un autre médicament mentionné à l'article L. 5121-8 du code de la santé publique consistant en allergène, par famille de produits 7 700 € 5° Toute demande de modification de type II au sens du règlement (CE) n° 1234/2008 de la Commission du 24 novembre 2008 concernant l'examen des modifications des termes d'une autorisation de mise sur le marché de médicaments à usage humain et de médicaments vétérinaires d'une autorisation de mise sur le marché relative à une spécialité pharmaceutique ou autre médicament mentionné à l'article L. 5121-8 du code de la santé publique bénéficiant de la reconnaissance par au moins un autre Etat membre de l'Union européenne ou partie à l'accord sur l'Espace économique européen mentionnée au 4° de l'article 1635 bis AE du code général des impôts relative à l'ajout d'une indication thérapeutique ou à la modification d'une indication existante 22 000 € 6° Toute demande de modification ou de notification de modification des termes d'une autorisation de mise sur le marché bénéficiant de la reconnaissance par au moins un autre Etat membre de l'Union européenne ou partie à l'accord sur l'Espace économique européen mentionnée au 4° de l'article 1635 bis AE du code général des impôts, en application du règlement (CE) n° 1234/2008 de la Commission du 24 novembre 2008 concernant l'examen des modifications des termes d'une autorisation de mise sur le marché de médicaments à usage humain et de médicaments vétérinaires, à l'exception du cas prévu au 4°) du III du présent article. La taxe est perçue par modification présentée, qu'elle soit demandée ou notifiée. a) Pour les modifications de type IA ne bénéficiant pas de l'exonération prévue au 3° et 4° du I de l'article 1635 bis AE, et pour celles de type IB mentionnées au 5° de l'article 2 du règlement (CE) n° 1234/2008 de la Commission du 24 novembre 2008 2 500 € b) Pour les modifications de type II au sens du règlement précité, à l'exception du cas prévu au 4°) du III du présent article. 3 500 € 7° Toute demande de modification d'une autorisation de mise sur le marché bénéficiant de la reconnaissance par au moins un autre Etat membre de l'Union européenne ou partie à l'accord sur l'Espace économique européen mentionnée au 4° de l'article 1635 bis AE du code général des impôts, sollicitée en application des articles 61 (3) de la Directive 2001/83/ CE du 6 novembre 2001 instituant un code communautaire relatif aux médicaments à usage humain, R. 5121-41 et R. 5121-46 du code de la santé publique. Le droit n'est perçu qu'une fois lorsque la modification consiste en un changement de nom ou d'adresse de l'exploitant quel que soit le nombre d'autorisations de mise sur le marché. 2 500 € 8° Toute demande de renouvellement relative à une autorisation de mise sur le marché d'une spécialité pharmaceutique ou autre médicament mentionné à l'article L. 5121-8 du code de la santé publique bénéficiant de la reconnaissance par au moins un autre Etat membre de l'Union européenne ou partie à l'accord sur l'Espace économique européen mentionnée au 4° de l'article 1635 bis AE du code général des impôts 7 000 € V. – Au titre du 5° du I de l'article 1635 bis AE précité, pour les demandes d'importation parallèle, les modifications ou les renouvellements d'importation parallèle : – pour toute demande d'autorisation d'importation parallèle mentionnée à l'article R. 5121-120 du code de la santé publique : 5 000 € ; – pour toute demande de modification d'autorisation d'importation parallèle : 500 € ; – pour toute demande de renouvellement quinquennal d'autorisation d'importation parallèle mentionnée à l'article R. 5121-125 du code de la santé publique : 674 €. VI. – Au titre du 6° du I de l'article 1635 bis AE précité, pour toute demande de visa ou de renouvellement de visa de publicité mentionné aux articles L. 5122-8 et L. 5122-9 du code de la santé publique : 510 €. VII. – Au titre du 7° du I de l'article 1635 bis AE précité, pour toute demande d'autorisation ou de renouvellement d'autorisation de publicité mentionnée aux articles L. 5213-4 et L. 5223-3 du code de la santé publique : 510 €. VIII. – La quittance obtenue de l'administration fiscale après versement d'un des droits mentionnés aux I à VII est produite à l'appui de la demande déposée auprès de l'agence mentionnée à l'article L. 5311-1 du code de la santé publique, conformément au III de l'article 1635 bis AE du code général des impôts.
Code général des impôts, annexe iii
344 undecies A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042160762
2020-07-25 00:00:00
9b064b1a237c2ab4b79dbd91762d1e45ae387b0e381a3a806fe7ad8ae92a1914
[ -0.04614439979195595, 0.04124903306365013, -0.00630657933652401, 0.06311565637588501, -0.03828196972608566, 0.05118398368358612, -0.03639662265777588, 0.013112979009747505, 0.014823906123638153, -0.12401947379112244, -0.010759041644632816, 0.05906045064330101, -0.029711484909057617, 0.03208601102232933, -0.06249646097421646, 0.03138092905282974, 0.09926571696996689, 0.049336981028318405, 0.004395245108753443, -0.04125965014100075, 0.08718060702085495, 0.03585342690348625, -0.03848787024617195, 0.10004426538944244, 0.06633295118808746, 0.07630135864019394, 0.056618042290210724, -0.0001383758644806221, 0.0008832394378259778, 0.06086388975381851, -0.07683137059211731, 0.022780658677220345, 0.03684595972299576, -0.011884057894349098, 0.03648264333605766, 0.00019877025624737144, -0.05662137269973755, 0.031934954226017, -0.034042008221149445, 0.015594026073813438, -0.00120381114538759, -0.011484608054161072, 0.00784622598439455, 0.036348115652799606, -0.01298447698354721, 0.08177290111780167, -0.0018029826460406184, 0.047742683440446854, 0.0033771623857319355, 0.08629504591226578, -0.03176844120025635, 0.061354927718639374, 0.003896063892170787, 0.01956181228160858, -0.00968918576836586, 0.03508007898926735, -0.10442756861448288, -0.009021948091685772, 0.09536562114953995, -0.03910735249519348, -0.01424388773739338, -0.0032387671526521444, -0.04362589493393898, -0.016711698845028877, -0.015834027901291847, -0.008577107451856136, 0.029649510979652405, -0.0384083017706871, 0.1302737593650818, 0.045405253767967224, 0.0024665307719260454, 0.03941159322857857, -0.04951922222971916, 0.002349762013182044, -0.022499755024909973, -0.01362683530896902, -0.04502696916460991, 0.009383817203342915, 0.03554019331932068, 0.04819212108850479, 0.018103232607245445, -0.05252177640795708, 0.07663879543542862, 0.00909214373677969, -0.0235593244433403, -0.02763427048921585, 0.00001701745713944547, -0.057068612426519394, 0.013275266624987125, 0.006630846299231052, 0.0069906520657241344, 0.017014693468809128, -0.06082385778427124, -0.028246285393834114, -0.004015000071376562, 0.005738180596381426, 0.006670318078249693, 0.011859158985316753, 0.006360581610351801, 0.03273609280586243, -0.029069725424051285, -0.03250392526388168, 0.0909895971417427, -0.03725453466176987, -0.024981215596199036, -0.022953184321522713, 0.031512461602687836, -0.02615072764456272, -0.053706951439380646, 0.002312110736966133, -0.04349539056420326, -0.0020837218035012484, -0.050853438675403595, 0.028877919539809227, -0.02373749017715454, 0.08697868138551712, 0.02805982530117035, 0.012016478925943375, -0.025652237236499786, 0.03441637009382248, -0.02656046487390995, 0.053275931626558304, -0.04262469336390495, -0.017879342660307884, -0.09553730487823486, -0.06369218230247498, -0.01884664222598076, -0.042865026742219925, -0.038576655089855194, 0.01770227588713169, 0.08184285461902618, 0.02026240900158882, 0.0369470976293087, -0.05283259600400925, -0.02723085880279541, 0.008081745356321335, -0.034398023039102554, 0.0525817908346653, 0.014103912748396397, -0.04909754544496536, -0.09529423713684082, -0.021845271810889244, -0.032878849655389786, 0.025328965857625008, 0.010269361548125744, 0.05511626601219177, -0.019312649965286255, -0.049314528703689575, -0.03570805490016937, -0.015495658852159977, -0.01632242277264595, 0.013988655991852283, -0.04424486309289932, -0.05225251987576485, -0.023350827395915985, -0.02364804409444332, 0.04314249008893967, 0.008271590806543827, -0.07178915292024612, -0.02509075403213501, -0.006004167255014181, 0.08796185255050659, -0.015916306525468826, -0.02413422055542469, 0.06778887659311295, -0.03574340045452118, 0.012560823000967503, -0.002628651447594166, 0.038804296404123306, 0.06600432842969894, -0.06863522529602051, 0.038996320217847824, 0.01315954141318798, -0.002607458271086216, -0.06393415480852127, 0.03012349270284176, -0.03499223291873932, 0.05488076061010361, -0.033032432198524475, 0.06766064465045929, -0.03174857050180435, -0.07020572572946548, 0.0004366931098047644, 0.015048175118863583, 0.015378893353044987, 0.016008440405130386, -0.03025861084461212, -0.020291311666369438, 0.022343788295984268, 0.0336184985935688, -0.03671000897884369, 0.015579534694552422, -0.07581057399511337, 0.0012291353195905685, 0.003369530662894249, -0.049328338354825974, -0.023252330720424652, 0.008378093130886555, 0.02663743682205677, -0.012551646679639816, 0.013122954405844212, 0.021068094298243523, 0.008182778023183346, 0.04229173809289932, 0.026592198759317398, -0.015543554909527302, -0.02499447576701641, -0.0190365519374609, 0.0006050934898667037, -0.02638525515794754, 0.06161877512931824, 0.04316144436597824, 0.031752072274684906, 0.048776399344205856, -0.03486945852637291, -0.012105218134820461, -0.027329260483384132, -0.04662385210394859, -0.024936813861131668, -0.010480719618499279, -0.00003740920510608703, -0.036632150411605835, -0.021655384451150894, 0.010148913599550724, 0.02748986706137657, 0.0008932743803597987, -0.025005141273140907, -0.005969973746687174, -0.01029733382165432, -0.04461478441953659, -0.0323495976626873, -0.04056289419531822, 0.003455711528658867, 0.029672419652342796, 0.04539463669061661, -0.050470758229494095, -0.04136812686920166, -0.014260145835578442, -0.04282306507229805, 0.04335245117545128, 0.018738875165581703, 0.006689686793833971, 0.012838812544941902, -0.003905671648681164, -0.01201737392693758, -0.03665987402200699, -0.05560491606593132, -0.013982981443405151, -0.001719511579722166, 0.04343198239803314, -0.0015298740472644567, 0.05955161899328232, -0.022767720744013786, 0.04194948822259903, -0.04091644287109375, -0.06726069003343582, 0.009635908529162407, 0.02546340599656105, 0.0036314944736659527, 0.008502176031470299, 0.00015777625958435237, -0.028902659192681313, 0.03051738627254963, -0.03189341351389885, 0.02623108960688114, -0.07094097882509232, 0.039169128984212875, 0.014856226742267609, -0.051000986248254776, -0.03951038047671318, -0.0334390290081501, 0.03847679868340492, -0.012358036823570728, 0.050606437027454376, 0.01586291193962097, -0.02822248265147209, -0.03540974110364914, 0.013446345925331116, 0.06503959000110626, 0.004005820956081152, 0.03462885320186615, -0.05896912142634392, -0.03311777114868164, 0.00045670653344132006, -0.014238177798688412, -0.03212174400687218, -0.0240818802267313, 0.005085906945168972, -0.032689422369003296, 0.016240723431110382, -0.061942607164382935, -0.0002689259999897331, -0.00318838725797832, 0.03041028045117855, -0.009031334891915321, 0.010571950115263462, -0.03254585713148117, 0.04707835242152214, -0.008314565755426884, -0.020266152918338776, -0.019682906568050385, 0.0024765406269580126, -0.04550819471478462, -0.008823185227811337, -0.0002709641994442791, 0.017860352993011475, -0.0595661923289299, -0.04071337729692459, -0.02027522213757038, 0.0572604164481163, 0.02480529621243477, -0.02550608292222023, 0.006749504245817661, -0.04344150424003601, -0.0019411308458074927, 0.02711499109864235, 0.021951094269752502, -0.008710205554962158, -0.05871349573135376, -0.05982865020632744, -0.02074611559510231, 0.04888623580336571, -0.02568831294775009, 0.000718373921699822, -0.0181130263954401, -0.031185997650027275, 0.036861542612314224, 0.01517835445702076, -0.017844226211309433, 0.013360550627112389, -0.00492988433688879, 0.01807570271193981, 0.03576791286468506, -0.06330116838216782, -0.0014681083848699927, 0.03398663178086281, 0.062330327928066254, 0.003523926716297865, 0.017080355435609818, 0.02189793437719345, 0.0683758407831192, 0.003774618497118354, -0.09358730167150497, -0.001575217000208795, 0.008626841939985752, -0.03781602904200554, 0.029790135100483894, -0.006064772140234709, -0.0031020764727145433, -0.02657095342874527, -0.006303360685706139, 0.07779759913682938, 0.030837377533316612, 0.039716750383377075, 0.028369201347231865, -0.050983842462301254, -0.0036701171193271875, 0.04912028834223747, -0.04392174258828163, 0.036733128130435944, 0.001731411088258028, -0.01916857622563839, -0.009856139309704304, 0.014477589167654514, 0.027939530089497566, 0.007808862254023552, -0.006195625755935907, 0.03253023326396942, -0.02263445220887661, 0.021960852667689323, 0.04030637443065643, -0.02049427106976509, 0.038820333778858185, 0.03247663378715515, -0.0273640975356102, -0.019707709550857544, 0.016734983772039413, 0.08182834833860397, 0.012728105299174786, -0.01808575727045536, 0.013076143339276314, -0.006198700983077288, 0.05793093889951706, -0.026528576388955116, 0.002824285998940468, 0.039033107459545135, 0.04992474243044853, -0.07598923146724701, 0.0011003682157024741, 0.09774409979581833, 0.04317525401711464, -0.014508699998259544, 0.014339486137032509, 0.003206918016076088, -0.00842626579105854, -0.019967475906014442, 0.04322254657745361, 0.03974928706884384, -0.011640047654509544, 0.04003259167075157, -0.0023787841200828552, 0.016646550968289375, 0.007845515385270119, 0.03412259370088577, 0.008867521770298481, 0.025623470544815063, 0.022883478552103043, -0.051562584936618805, -0.00788479670882225, 0.004121111240237951, 0.03967321291565895, -0.01786697283387184, 0.02812398597598076, -0.053628645837306976, 0.01014652382582426, 0.002597574843093753, 0.021080253645777702, 0.04858611896634102, 0.15991009771823883, 0.00042755488539114594, 0.02006204053759575, 0.005283080041408539, 0.043259397149086, -0.04745681956410408, -0.021470436826348305, 0.04861442744731903, 0.06751137226819992, 0.03512708470225334, -0.022467486560344696, 0.04332270473241806, 0.0038444192614406347, 0.0005760515341535211, -0.04916873946785927, 0.013904181309044361, -0.019283849745988846, -0.02456105686724186, -0.00785687007009983, 0.013327322900295258, 0.02064104564487934, 0.06507750600576401, -0.008290767669677734, -0.007851403206586838, 0.014119983650743961, -0.06529703736305237, -0.059931617230176926, -0.03819209709763527, -0.024741658940911293, 0.03739946335554123, 0.009308968670666218, -0.016873624175786972, -0.08713255822658539, 0.020950986072421074, -0.012215250171720982, -0.02299334667623043, 0.01004705298691988, 0.02614882029592991, -0.01949053257703781, 0.01127852126955986, -0.022750409319996834, -0.03162488341331482, -0.030309220775961876, 0.05570349097251892, 0.010175632312893867, -0.02037183754146099, -0.005367154721170664, 0.038706161081790924, 0.04335305467247963, -0.0003828018670901656, 0.049769654870033264, 0.0589447095990181, -0.011488919146358967, 0.008034221827983856, -0.012667750008404255, -0.026698438450694084, -0.00018311163876205683, 0.012126054614782333, 0.013217263855040073, 0.039806220680475235, 0.031438447535037994, 0.023210374638438225, -0.045114729553461075, 0.010528250597417355, 0.013396738097071648, -0.0037868565414100885, 0.03578448295593262, 0.017413608729839325, -0.014108797535300255, -0.06263010948896408, 0.0011124961310997605, -0.005163233261555433, 0.03945893421769142, 0.032669078558683395, 0.025461910292506218, -0.009883572347462177, 0.026135751977562904, 0.07030937075614929, -0.015788674354553223, -0.0348496250808239, -0.029249167069792747, -0.02694348804652691, -0.04831495136022568, -0.04231025278568268, 0.004055979661643505, -0.0037922936026006937, 0.0006868812488391995, -0.01603787951171398, 0.05298500880599022, 0.04855266213417053, 0.09536439180374146, 0.03550094738602638, -0.04921286180615425, 0.01779472455382347, -0.034526944160461426, -0.061267878860235214, -0.03806999325752258, -0.00222136452794075, -0.022450465708971024, 0.04745836183428764, -0.06597569584846497, 0.013947036117315292, 0.0375090166926384, 0.03924155607819557, 0.02675316110253334, 0.016294173896312714, 0.06385578960180283, -0.04274701327085495, -0.020708298310637474, 0.05310399457812309, 0.03133155405521393, 0.00928167812526226, 0.029718242585659027, 0.01996217668056488, 0.02873487025499344, -0.006758198607712984, 0.0019111968576908112, -0.010879693552851677, -0.007239262107759714, 0.09919342398643494, -0.0029569414909929037, 0.005984713789075613, 0.05385603755712509, -0.0016222847625613213, 0.02969931811094284, 0.018228277564048767, 0.014242129400372505, 0.0313061960041523, 0.006023885682225227, -0.03046393394470215, -0.016505353152751923, 0.0024696141481399536, 0.020154137164354324, 0.011021045036613941, 0.047832321375608444, -0.01666294038295746, -0.05098876729607582, -0.03424068167805672, 0.0008553637308068573, 0.01869046501815319, -0.004478908609598875, -0.0068525634706020355, -0.048904769122600555, -0.04340949282050133, 0.00475923391059041, 0.0033187437802553177, 0.03471633046865463, -0.020546600222587585, -0.025294454768300056, 0.03154686093330383, -0.002291608601808548, 0.020517529919743538, 0.031243029981851578, 0.04788239672780037, -0.04378105327486992, -0.022745663300156593, -0.024500906467437744, 0.022147485986351967, -0.011784801259636879, 0.006717721000313759, -0.06071816012263298, 0.024193773046135902, -0.03046335093677044, 0.009207500144839287, -0.02013004571199417, 0.039774876087903976, -0.060029249638319016, 0.03899530693888664, -0.044992152601480484, 0.021552294492721558, -0.02599995955824852, -0.0029734817799180746, 0.0001490635477239266, -0.029352178797125816, -0.010593898594379425, -0.034424908459186554, 0.018568120896816254, 0.04718734323978424, 0.03389435261487961, -0.03222794085741043, 0.007644408382475376, -0.009443443268537521, -0.0029157972894608974, -0.041072946041822433, 0.006080383434891701, -0.05332616716623306, -0.008156558498740196, -0.006206590682268143, -0.012506633065640926, -0.056214384734630585, -0.042397260665893555, 0.023118415847420692, -0.01212081778794527, -0.0022280793637037277, 0.004331178963184357, 0.01918017864227295, -0.005852284375578165, 0.022565236315131187, -0.04242001101374626, 0.009981576353311539, -0.004825153853744268, 0.037605706602334976, -0.037709034979343414, 0.03127323091030121, 0.003459436586126685, 0.008296210318803787, 0.008350636810064316, 0.01079829316586256, -0.021428348496556282, -0.020757777616381645, -0.029414404183626175, -0.02762507274746895, 0.0017959102988243103, -0.015077101066708565, 0.0020388467237353325, 0.021384479478001595, 0.00826096162199974, -0.011720104143023491, -0.002841496840119362, -0.03361596167087555, -0.021981896832585335, -0.06911903619766235, -0.053872156888246536, 0.026422841474413872, 0.033427126705646515, 0.033073995262384415, 0.08718793839216232, -0.012420449405908585, 0.007126634009182453, 0.011081304401159286, -0.01519702933728695, 0.01102487463504076, 0.035153698176145554, -0.06302840262651443, 0.006523330230265856, 0.011299533769488335, 0.02678178995847702, -0.014628470875322819, -0.03132277727127075, -0.019205866381525993, 0.029794732108712196, 0.09439057111740112, 0.01432308740913868, 0.024326913058757782, 0.08160105347633362, 0.005952760577201843, -0.05118584260344505, -0.00568002462387085, 0.011801879853010178, -0.016123484820127487, -0.01970156468451023, -0.025624152272939682, 0.04225696250796318, 0.00834275409579277, 0.03642449527978897, -0.024273676797747612, -0.020844729617238045, -0.02762475237250328, -0.004103615880012512, -0.002186389174312353, -0.021479282528162003, -0.0023302268236875534, -0.023832472041249275, -0.006569625344127417, 0.007075231522321701, -0.012349122203886509, -0.006688991561532021, -0.028233539313077927, 0.015151869505643845, -0.00044099646038375795, 0.027736403048038483, 0.0091923912987113, -0.03065219335258007, -0.0005227612564340234, -0.03141474351286888, 0.04172715172171593, 0.022314975038170815, -0.0116546880453825, 0.058578010648489, 0.010616069659590721, 0.04288187623023987, -0.0316312238574028, 0.041725099086761475, -0.009498662315309048, -0.008327359333634377, 0.03526304289698601, 0.013570843264460564, -0.017987526953220367, 0.013354606926441193, -0.0019447252852842212, 0.011418873444199562, 0.05658148601651192, -0.00351536157540977, 0.07303942739963531, 0.039663948118686676, 0.05072290822863579, -0.00427205627784133, -0.05428220331668854, -0.018089579418301582, 0.02189454436302185, 0.008331293240189552, 0.08314821869134903, 0.009664078243076801, -0.04718588665127754, 0.014051901176571846, -0.007073421496897936, -0.013428945094347, -0.052508268505334854, -0.010538213886320591, 0.03245151415467262, -0.012863019481301308, 0.0070184762589633465, 0.0040698908269405365, -0.04519704356789589, 0.02681121602654457, 0.0009518453734926879, 0.01397892739623785, -0.027391178533434868, 0.00795567687600851, 0.0022599599324166775, -0.019067345187067986, -0.024279726669192314, 0.029241424053907394, -0.04433729127049446, -0.015967436134815216, 0.05140646547079086, -0.022424649447202682, 0.0509730763733387, -0.013473745435476303, 0.0060993158258497715, -0.05944719538092613, 0.04548906162381172, -0.016095714643597603, 0.01978796161711216, -0.0014107831520959735, -0.006354345008730888, 0.01303930301219225, -0.00818610843271017, -0.0318119116127491, 0.015813197940587997, -0.018684081733226776, 0.01629439927637577, -0.048248499631881714, 0.009501823224127293, 0.07784026116132736, -0.005986114963889122, -0.02999534085392952, 0.005760564468801022, -0.029186991974711418, -0.012820286676287651 ]
Conformément au 3° du II de l'article 1635 sexies du code général des impôts , les taux des abattements dont bénéficie La Poste sont fixés, pour l'année 2023, à : a. 99 % des bases d'imposition pour la cotisation foncière des entreprises et pour les taxes foncières ; b. 99 % de la valeur ajoutée retenue pour l'application de l'article 1586 ter pour ce qui concerne la cotisation sur la valeur ajoutée des entreprises.
Code général des impôts, annexe iii
344 quindecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049090473
2024-02-05 00:00:00
601cca573acac040d4133b8dbd3fac78d64b250fd627e5745b4c851d0ca2abb6
[ -0.05263169854879379, 0.016447579488158226, -0.07866787165403366, 0.07931571453809738, -0.06394121795892715, -0.01175870094448328, -0.002640586346387863, -0.008210347034037113, 0.11035171896219254, -0.0635557547211647, 0.008353125303983688, 0.06273875385522842, -0.04455334693193436, 0.03776837885379791, -0.007432206533849239, -0.021549446508288383, 0.05720362812280655, 0.07880403101444244, 0.014728191308677197, -0.013162892311811447, 0.06373763084411621, 0.05259006842970848, -0.029428932815790176, 0.11635395139455795, 0.04054907336831093, 0.014733826741576195, -0.024175580590963364, -0.04321717098355293, -0.013392135500907898, 0.02545303851366043, -0.06879398226737976, -0.05995859578251839, 0.06856318563222885, 0.003514067968353629, 0.052238889038562775, -0.05896373838186264, -0.007717230822890997, -0.01929347775876522, 0.0010004345094785094, 0.030796533450484276, 0.004075753968209028, -0.006153934169560671, 0.007815143093466759, -0.008650473318994045, 0.04298856854438782, 0.0362524688243866, -0.01682768389582634, 0.10443585366010666, -0.041745156049728394, 0.050710082054138184, -0.05657108873128891, 0.018601294606924057, 0.021612608805298805, 0.02804548852145672, 0.017582902684807777, -0.0016078761545941234, -0.06313706934452057, 0.03395597264170647, 0.10686008632183075, -0.06696178764104843, -0.06404666602611542, -0.0018888143822550774, -0.010899989865720272, -0.006183521822094917, -0.04578650742769241, -0.007582258433103561, 0.04095379635691643, -0.01448260247707367, 0.09552976489067078, 0.007669404149055481, 0.04253299534320831, 0.04425865784287453, 0.023220520466566086, 0.05940822511911392, 0.003909604623913765, 0.07040540128946304, -0.022209133952856064, 0.02903566136956215, 0.044579800218343735, 0.04076633229851723, -0.02014741115272045, -0.02107301540672779, 0.01991760917007923, -0.02810751460492611, -0.021343961358070374, -0.03905447572469711, 0.004787895362824202, 0.027332918718457222, 0.02330576255917549, -0.021627018228173256, 0.013084460981190205, 0.004898775834590197, 0.01991656795144081, 0.054590608924627304, 0.014141467399895191, 0.04146512225270271, -0.029111938551068306, 0.0034006834030151367, 0.03724899888038635, -0.0009673553286120296, -0.046852897852659225, 0.02135828323662281, 0.0712105855345726, -0.013243013992905617, -0.028147084638476372, 0.019439319148659706, 0.01257807295769453, -0.014996694400906563, -0.04020828381180763, -0.004493653308600187, -0.03752168267965317, -0.009798858314752579, -0.0471150241792202, -0.0614897646009922, 0.006252623163163662, 0.0906466618180275, -0.004735640250146389, -0.062052350491285324, 0.05019395053386688, 0.0014434483600780368, -0.030927520245313644, 0.026306305080652237, -0.045630570501089096, -0.04228080436587334, -0.07042920589447021, -0.04195801541209221, -0.03136790916323662, -0.011920505203306675, -0.005747536662966013, 0.012924885377287865, 0.040898922830820084, 0.016624249517917633, 0.021845340728759766, -0.0620572492480278, 0.013032756745815277, 0.014521883800625801, -0.026455020532011986, 0.06593475490808487, 0.007673551794141531, 0.006222456693649292, -0.09135743975639343, -0.024448620155453682, -0.05820125713944435, 0.025201894342899323, -0.0001363099436275661, -0.013916830532252789, 0.007589486427605152, -0.04798334091901779, 0.027204830199480057, -0.0022370440419763327, -0.0465688481926918, -0.008191395550966263, -0.010409313254058361, -0.05015828087925911, 0.009338440373539925, -0.004905953537672758, -0.054732996970415115, 0.03012428618967533, 0.05394610017538071, -0.015768425539135933, 0.03277192637324333, 0.05167578160762787, -0.00015372608322650194, -0.023874172940850258, -0.05978824198246002, -0.0656544491648674, -0.004190824460238218, 0.013659242540597916, 0.035770878195762634, -0.022584276273846626, -0.08276262879371643, 0.015218487940728664, 0.016490962356328964, 0.0013158490182831883, -0.052176136523485184, -0.029269566759467125, 0.02478247880935669, 0.0533200167119503, 0.027084767818450928, 0.05613282695412636, -0.012998669408261776, -0.06327119469642639, 0.007810691837221384, -0.04365209862589836, 0.00984716322273016, 0.02787146344780922, -0.027204640209674835, -0.028615422546863556, 0.06008288264274597, 0.03430326282978058, -0.03647872805595398, -0.02515413425862789, -0.06323646754026413, 0.021147651597857475, -0.0575757697224617, -0.07756353169679642, 0.02343735843896866, -0.003926008474081755, 0.017940200865268707, -0.012889186851680279, 0.017752133309841156, 0.0015880502760410309, 0.06997334212064743, 0.011873980052769184, 0.04082130268216133, -0.043440964072942734, -0.01524372212588787, -0.0055707721039652824, -0.06134120747447014, -0.04439995065331459, -0.008448939770460129, 0.018039807677268982, 0.03830353543162346, 0.043736886233091354, 0.007341637276113033, 0.020665699616074562, -0.09004286676645279, -0.030981114134192467, 0.04389967396855354, -0.010343275964260101, 0.0037014116533100605, 0.023495545610785484, -0.03595902770757675, -0.05141915753483772, 0.01216514315456152, 0.03157656639814377, -0.04431348294019699, 0.01463750097900629, -0.016981592401862144, -0.05066710710525513, 0.006779428105801344, -0.0702524334192276, 0.008766972459852695, 0.029995862394571304, -0.016243556514382362, 0.007498826365917921, -0.014607727527618408, -0.0596480630338192, -0.03358471021056175, -0.03042909875512123, 0.0026089081075042486, -0.011622844263911247, 0.05666271597146988, -0.000035391793062444776, -0.013998337090015411, -0.010945643298327923, -0.05207497254014015, -0.0011896929936483502, -0.012345178052783012, 0.03601141273975372, -0.024796679615974426, 0.01769185997545719, -0.032092947512865067, -0.0012047584168612957, -0.019652556627988815, -0.03466951847076416, 0.01731307990849018, 0.051213495433330536, 0.02872343920171261, -0.028159668669104576, -0.03536050021648407, -0.0322461798787117, -0.026039427146315575, -0.029073091223835945, 0.016287533566355705, -0.08269038051366806, 0.06747127324342728, 0.05306699872016907, -0.04002722352743149, 0.00555514357984066, -0.04805674031376839, 0.08026248216629028, 0.02616947516798973, 0.0029309294186532497, -0.013980827294290066, -0.007104183081537485, 0.008611474186182022, -0.03763646259903908, 0.05080482363700867, 0.01664753258228302, -0.042553674429655075, -0.07001859694719315, 0.03661371022462845, 0.012287749908864498, 0.02506934478878975, -0.02553599514067173, 0.01938491314649582, 0.013040581718087196, 0.02011905238032341, 0.06443735212087631, -0.026544896885752678, -0.03495294600725174, -0.01642473042011261, 0.012422132305800915, 0.020666833966970444, 0.006266223732382059, -0.021599924191832542, 0.0021584518253803253, 0.06110478192567825, -0.012913954444229603, -0.008135062642395496, 0.008399993181228638, -0.0030061451252549887, 0.0153005700558424, -0.04868637025356293, -0.03264289349317551, -0.01738765649497509, -0.05344005674123764, -0.017183730378746986, 0.07395229488611221, 0.019622236490249634, -0.01647157222032547, -0.009533432312309742, -0.003012336790561676, 0.08280313014984131, -0.0025295396335422993, 0.006676087621599436, -0.010720501653850079, -0.04026876762509346, 0.02623484656214714, -0.023790622130036354, 0.09512946009635925, -0.0038762022741138935, 0.027261506766080856, -0.052233777940273285, -0.009759423322975636, 0.04161743447184563, 0.018692413344979286, -0.024878431111574173, 0.008158475160598755, 0.011858919635415077, 0.02986253798007965, 0.0601092092692852, -0.004540571477264166, 0.006158380303531885, -0.004725013859570026, 0.009159205481410027, -0.019563019275665283, 0.008387628942728043, 0.02873118221759796, 0.00807301327586174, -0.012982451356947422, -0.04507705569267273, 0.01437406986951828, 0.04059138149023056, 0.02838226780295372, 0.03793959692120552, -0.03619974106550217, 0.014116362668573856, -0.011335447430610657, -0.00326911429874599, 0.0404449924826622, -0.01297652255743742, 0.09099043905735016, 0.017560256645083427, 0.015842512249946594, -0.00987334456294775, 0.05796860158443451, 0.0033125197514891624, 0.045404303818941116, 0.023965133354067802, 0.0025654747150838375, 0.007578946650028229, 0.01745496690273285, 0.043838318437337875, 0.01291100587695837, 0.07673152536153793, -0.007900687865912914, -0.019666630774736404, 0.027098273858428, 0.030161002650856972, -0.07681038975715637, 0.039512913674116135, 0.038730181753635406, -0.02403765171766281, -0.04581154137849808, 0.014738371595740318, 0.00020046319696120918, 0.0007997836801223457, -0.0022109015844762325, 0.015666209161281586, -0.005223127081990242, 0.01551747415214777, 0.008668383583426476, 0.007565655279904604, 0.057934291660785675, -0.016368938609957695, -0.0355854406952858, 0.012892020866274834, 0.03147402033209801, -0.016299985349178314, -0.020095333456993103, 0.0008487303275614977, -0.0008838092908263206, 0.02690661884844303, 0.02004273235797882, 0.06988959014415741, 0.00806591846048832, 0.0032721813768148422, -0.016046389937400818, -0.0502043291926384, 0.012015178799629211, -0.010857748799026012, -0.02736181579530239, 0.05828474834561348, 0.044641632586717606, -0.03845437616109848, -0.007562764920294285, -0.017887959256768227, -0.01916087605059147, 0.03217201307415962, -0.0402364619076252, 0.04876832664012909, -0.03464174643158913, 0.04079971835017204, -0.03792758658528328, 0.02820831909775734, 0.018166953697800636, 0.1316792070865631, -0.020360877737402916, 0.007216662168502808, 0.022862203419208527, 0.016554856672883034, -0.07036508619785309, -0.022010941058397293, 0.013301472179591656, 0.04556300491094589, 0.044502224773168564, -0.004396887496113777, 0.05379876494407654, -0.034517694264650345, 0.031526051461696625, 0.012993824668228626, 0.017817161977291107, -0.002515654545277357, -0.03926537185907364, -0.01574023999273777, -0.007511872798204422, 0.022097963839769363, 0.016859758645296097, 0.04178151860833168, 0.0444793663918972, 0.0011600041761994362, -0.04407762363553047, -0.07116713374853134, -0.016775809228420258, -0.029683541506528854, 0.04568606987595558, 0.010709688067436218, 0.029518960043787956, -0.05659571290016174, -0.007054908666759729, -0.041377730667591095, -0.0411650650203228, 0.03546461835503578, 0.016896292567253113, -0.028895290568470955, 0.013190721161663532, 0.010357394814491272, 0.0009101738105528057, -0.02688438817858696, -0.038914743810892105, 0.01565062813460827, 0.0489467978477478, 0.025143206119537354, 0.03451233729720116, 0.007248974870890379, 0.029238680377602577, 0.023730963468551636, 0.009590627625584602, 0.016868505626916885, 0.04032251983880997, 0.016501059755682945, -0.02745700255036354, 0.01882488839328289, -0.011144991964101791, -0.043587252497673035, 0.040865328162908554, 0.021073853597044945, 0.008484674617648125, -0.012851951643824577, 0.0345623642206192, -0.018802650272846222, 0.0053346543572843075, 0.06376215070486069, 0.00430602952837944, -0.0714743584394455, -0.049517787992954254, -0.009503471665084362, 0.05045941472053528, 0.04001205042004585, 0.005200974177569151, 0.0006998562603257596, -0.006564076989889145, 0.02337559498846531, 0.09483851492404938, -0.022229278460144997, -0.039787743240594864, -0.01902674324810505, -0.006405819207429886, -0.03017907775938511, -0.008871589787304401, 0.04051581397652626, 0.020408064126968384, 0.025263527408242226, 0.007272638846188784, 0.04824579134583473, -0.0027009411714971066, 0.002501734532415867, 0.007718544919043779, -0.05705969035625458, -0.022885637357831, -0.024291174486279488, -0.013194184750318527, -0.009640389122068882, -0.018668482080101967, -0.046380218118429184, -0.005026831291615963, -0.024019526317715645, 0.05540880933403969, 0.02775701880455017, 0.032620880752801895, 0.01128197368234396, 0.024977145716547966, 0.0017867432907223701, -0.023372052237391472, 0.05202760174870491, 0.03661224618554115, 0.024123914539813995, 0.03834531083703041, 0.0820479467511177, 0.028257207944989204, 0.02960565686225891, -0.04678214341402054, 0.0021587733644992113, 0.03609386831521988, 0.049710337072610855, 0.07962250709533691, 0.016869809478521347, 0.03697710856795311, -0.02700462006032467, 0.03665797412395477, 0.027080506086349487, -0.0061781276017427444, -0.023309975862503052, 0.03061852417886257, 0.04289044439792633, -0.02531377039849758, -0.023482659831643105, -0.018544042482972145, -0.023702597245573997, 0.0033968223724514246, -0.03640111908316612, 0.03854314982891083, -0.056603945791721344, -0.07206166535615921, 0.05467141047120094, 0.005607064347714186, -0.09556560963392258, 0.05275367572903633, -0.006323481909930706, -0.015494455583393574, 0.004915343131870031, -0.06105950474739075, 0.013487434014678001, -0.011892491020262241, -0.019564850255846977, 0.01403758954256773, 0.09251493215560913, 0.032477304339408875, -0.046131908893585205, -0.022617680951952934, -0.025069082155823708, -0.10293728858232498, 0.006787697784602642, -0.014551928266882896, -0.02414717711508274, -0.024156853556632996, -0.028374608606100082, 0.002436484443023801, 0.008059333078563213, -0.0008959262049756944, -0.019600437954068184, 0.021747246384620667, -0.049380455166101456, 0.01179082877933979, -0.06879699975252151, 0.04659351706504822, -0.05979933217167854, 0.015450415201485157, 0.003943856339901686, -0.0013096772599965334, -0.008616712875664234, -0.010938107036054134, -0.004725238773971796, 0.04152088612318039, -0.0006027339259162545, -0.03445540741086006, 0.015605553053319454, -0.008586321026086807, 0.03688550367951393, -0.026160594075918198, -0.005784590262919664, -0.07724938541650772, -0.05354171618819237, 0.027956373989582062, -0.02780415304005146, -0.0017865631962195039, -0.030500108376145363, -0.013409147039055824, -0.06288719177246094, -0.01501221302896738, 0.013267666101455688, 0.039894238114356995, -0.012180406600236893, 0.024735040962696075, -0.023100340738892555, -0.002420213771983981, 0.027867022901773453, -0.0073702954687178135, -0.027994852513074875, 0.00003365510929143056, -0.011408496648073196, -0.0008229250088334084, 0.0022126990370452404, 0.03818834200501442, -0.018429579213261604, -0.05518590658903122, -0.050511714071035385, -0.006724709179252386, -0.018692919984459877, -0.0198137778788805, -0.006424218416213989, -0.07880657911300659, -0.03242667391896248, -0.009489137679338455, -0.014499863609671593, -0.03453419357538223, -0.049112286418676376, -0.0669664666056633, -0.03304675221443176, 0.011339372023940086, -0.03525495529174805, 0.016866909340023994, 0.025564227253198624, 0.009104485623538494, 0.026778941974043846, -0.014169091358780861, -0.0034958417527377605, 0.016818052157759666, 0.024901043623685837, -0.047662895172834396, -0.014354532584547997, -0.0503409206867218, 0.027293451130390167, -0.0578058622777462, -0.014412349089980125, -0.03317538648843765, -0.030861737206578255, 0.02458789199590683, 0.009749365970492363, 0.07360010594129562, 0.009339701384305954, -0.08982451260089874, -0.04753255099058151, 0.0005309568368829787, 0.014406483620405197, -0.0240920539945364, 0.01358898263424635, 0.02196701429784298, 0.031765956431627274, -0.020319469273090363, 0.02420179545879364, 0.020318035036325455, -0.031220005825161934, -0.019114991649985313, -0.02167031727731228, -0.04386971890926361, -0.024477403610944748, -0.002363797975704074, 0.07915112376213074, 0.013730335049331188, 0.027492040768265724, 0.0123523510992527, -0.03083520010113716, -0.03737600892782211, 0.0016070649726316333, 0.017584456130862236, 0.002380648860707879, 0.008614817634224892, 0.007631802465766668, 0.028594834730029106, -0.005802464671432972, -0.0355590283870697, 0.01816890574991703, -0.027847889810800552, 0.044090695679187775, 0.01764809899032116, 0.040983349084854126, -0.009932872839272022, 0.07165969163179398, 0.014262990094721317, -0.0016764606116339564, -0.02765965461730957, 0.03830909729003906, 0.0015719933435320854, 0.013460247777402401, 0.0006049395888112485, 0.014050835743546486, 0.04866858944296837, -0.013710228726267815, 0.02130843885242939, -0.00772101292386651, 0.006040748208761215, -0.02621322125196457, -0.032160624861717224, -0.0024961333256214857, -0.011504746042191982, 0.007884403690695763, 0.06232680752873421, -0.03158088028430939, 0.004012520890682936, -0.0180722214281559, 0.03155527636408806, -0.04634978249669075, -0.0066881668753921986, 0.025629473850131035, 0.05957188829779625, 0.008157198317348957, -0.03687204793095589, 0.043555863201618195, 0.00007098923379089683, -0.041026774793863297, -0.004269920289516449, 0.03366641327738762, -0.04746735095977783, 0.03207191824913025, 0.019204281270503998, -0.026215599849820137, 0.03730803355574608, 0.048282086849212646, -0.034490909427404404, -0.011488008312880993, 0.020679576322436333, 0.02472018636763096, 0.008977566845715046, 0.004908374976366758, 0.02958487533032894, 0.047793928533792496, -0.005838106852024794, 0.0446801595389843, 0.02238449826836586, 0.010754391551017761, 0.022637711837887764, 0.0444469228386879, -0.03404415771365166, 0.059158675372600555, 0.01866661198437214, 0.030727185308933258, 0.0032139867544174194, 0.008855205960571766, -0.00035349043901078403, 0.05045118182897568, -0.03399484604597092, -0.018552035093307495, -0.007980193942785263, 0.015762656927108765, 0.003954857122153044 ]
Le lieu de dépôt des déclarations fiscales est fixé au service chargé des grandes entreprises créé par arrêté pour : 1° Les personnes physiques ou morales ou groupements de personnes de droit ou de fait dont, à la clôture de l'exercice, le chiffre d'affaires hors taxes ou le total de l'actif brut figurant au bilan est supérieur ou égal à 400 millions d'euros ; 2° Les personnes physiques ou morales ou groupements de personnes de droit ou de fait détenant à la clôture de l'exercice, directement ou indirectement, plus de la moitié du capital ou des droits de vote d'une personne morale ou d'un groupement mentionné au 1° ou au 6° ; 3° Les personnes morales ou groupements de personnes de droit ou de fait dont plus de la moitié du capital ou des droits de vote est détenue à la clôture de leur exercice, directement ou indirectement, par une personne ou un groupement mentionné au 1° ou au 6° ; 4° (Périmé) ; 5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l' article 223 A du code général des impôts lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2°, 3° ou au 6° ; 5° bis les assujettis uniques relevant de l'article 256 C du code général des impôts dont le représentant remplit les conditions prévues aux 1°, 2°, 3°, 5°, 6° ou 7° du présent article ; 6° Sur option, les personnes physiques ou morales ou groupements de personnes de droit ou de fait qui constituent des entreprises de taille intermédiaire, au sens de l' article 3 du décret n° 2008-1354 du 18 décembre 2008 relatif aux critères permettant de déterminer la catégorie d'appartenance d'une entreprise pour les besoins de l'analyse statistique et économique, ayant conclu un protocole de partenariat fiscal avec le service chargé des grandes entreprises. L'option est formalisée dans le protocole de partenariat fiscal ou dans un avenant audit protocole ; 7° Sur option, les personnes morales ou groupements de personnes de droit ou de fait qui ont bénéficié d'une transmission de patrimoine d'une entreprise relevant du service chargé des grandes entreprises au titre du 1° dans le cadre d'une opération de fusion, de scission ou de confusion de patrimoine donnant lieu à l'application de l' article 1844-5 du code civil . L'option est formalisée auprès du service chargé des grandes entreprises dès le dépôt de la première déclaration concernée et au plus tard trente jours après la date de l'opération de fusion, de scission ou de confusion de patrimoine donnant lieu à l'application du même article 1844-5 du code civil.
Code général des impôts, annexe iii
344-0 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046567025
2022-11-18 00:00:00
b8986317a7100724aa1cd8469692bbb1f1d32f4f586df426cfe9bef22a50bd5a
[ -0.018115529790520668, 0.09226919710636139, -0.05499829724431038, 0.05324868485331535, -0.03506054729223251, -0.0533418133854866, -0.0025160787627100945, 0.03588639944791794, 0.06040090695023537, -0.06820884346961975, -0.023735739290714264, 0.007492044009268284, 0.0017443483229726553, 0.020482411608099937, -0.07137659937143326, 0.023196367546916008, 0.11857173591852188, 0.05276109278202057, -0.01895136386156082, -0.034201573580503464, -0.019237715750932693, 0.02734716795384884, 0.02155791036784649, 0.06251239031553268, -0.08041424304246902, 0.07529506832361221, 0.01733873225748539, -0.060678720474243164, -0.0473562590777874, 0.008235272020101547, 0.02222040668129921, -0.05561991035938263, 0.018719598650932312, 0.06370282918214798, 0.009933581575751305, -0.037997592240571976, 0.04063408449292183, -0.005271990783512592, -0.020792027935385704, -0.025893893092870712, -0.014892026782035828, 0.05046334117650986, 0.003262845566496253, 0.029729139059782028, -0.020742297172546387, 0.03706786409020424, -0.054029472172260284, 0.026142863556742668, -0.015887174755334854, 0.09600149095058441, -0.013924023136496544, -0.026685209944844246, 0.032975174486637115, 0.002912709955126047, -0.003775837831199169, 0.03342043608427048, -0.08958585560321808, -0.00821754802018404, -0.0030448827892541885, -0.013339219614863396, -0.026052355766296387, -0.0018140955362468958, -0.047159306704998016, -0.038621075451374054, -0.014001758769154549, 0.011187221854925156, 0.06788604706525803, 0.015280093066394329, 0.11832278221845627, 0.0591040663421154, -0.03183336928486824, 0.0065144426189363, -0.002101956633850932, -0.02322925068438053, 0.059286653995513916, 0.05404229089617729, -0.006410494446754456, 0.031937677413225174, 0.026039985939860344, -0.007526680827140808, -0.001745205488987267, -0.0347992405295372, -0.0054335081949830055, 0.00011995714157819748, -0.006545201875269413, -0.1068008691072464, 0.04781150445342064, -0.03334543853998184, -0.03062482178211212, 0.031470272690057755, 0.02532445453107357, 0.06400000303983688, -0.0659867599606514, 0.008509215898811817, 0.03209241107106209, 0.0385785736143589, -0.02685191109776497, 0.007629420142620802, 0.08680402487516403, 0.01568344421684742, -0.04168456792831421, -0.03655830770730972, -0.009882592596113682, -0.04919120669364929, 0.04366864264011383, 0.0269048772752285, 0.037246234714984894, -0.02148650959134102, 0.03403438627719879, 0.03662789613008499, -0.06692737340927124, -0.0014356893952935934, -0.055612433701753616, 0.006947720889002085, -0.08598267287015915, 0.0935610979795456, -0.005907297600060701, -0.012423724867403507, 0.03347686305642128, 0.024289803579449654, -0.03340503200888634, -0.01638580672442913, -0.06226566806435585, 0.00797561090439558, -0.06225172430276871, 0.019996561110019684, -0.052888546139001846, -0.05696168914437294, -0.05020134523510933, -0.02083166316151619, 0.045000817626714706, 0.05785598233342171, -0.0009489015210419893, -0.07754209637641907, -0.003647428937256336, 0.008199368603527546, 0.003034680150449276, 0.060792312026023865, -0.0035487038549035788, 0.0023758343886584044, -0.0695606991648674, 0.011422328650951385, -0.02416417747735977, 0.06896563619375229, -0.03395368531346321, 0.04858914390206337, -0.06166790425777435, -0.048737093806266785, 0.05201144516468048, -0.03340622037649155, -0.012996320612728596, 0.04599100351333618, 0.03163367882370949, 0.050051722675561905, -0.02036452107131481, -0.026278113946318626, -0.005307731684297323, 0.013811363838613033, -0.06770267337560654, -0.046747349202632904, 0.014001225121319294, 0.005890844855457544, 0.008848660625517368, -0.019741978496313095, -0.0029536744114011526, -0.057572223246097565, -0.026854563504457474, -0.0048292833380401134, 0.01070682518184185, 0.03349187225103378, -0.06633561849594116, 0.028418073430657387, -0.008980028331279755, -0.01798502914607525, -0.010791919194161892, -0.05797978863120079, 0.0015903114108368754, 0.0018987652147188783, -0.022352874279022217, 0.019860053434967995, 0.0166523028165102, -0.0560276135802269, -0.04981151223182678, -0.022070815786719322, 0.012917166575789452, -0.006643584463745356, -0.03412211313843727, -0.02692495658993721, 0.008833943866193295, 0.030238069593906403, -0.005488770082592964, 0.00821154098957777, -0.04977700486779213, 0.025021830573678017, 0.01743979938328266, -0.02633020281791687, -0.02820739336311817, 0.08272244781255722, -0.019155941903591156, 0.00427752872928977, -0.03909958153963089, 0.0455789640545845, -0.005487608723342419, 0.005961589980870485, -0.028440779075026512, -0.07792233675718307, -0.0447503961622715, 0.03167472407221794, -0.026240356266498566, -0.019300997257232666, 0.03277726471424103, 0.033356133848428726, 0.019104788079857826, 0.004148385487496853, -0.015549994073808193, -0.031347986310720444, -0.06255804002285004, 0.02137649431824684, -0.041952140629291534, -0.005354019347578287, 0.0022306463215500116, -0.018264880403876305, -0.10818201303482056, -0.03613696247339249, 0.049518488347530365, 0.019601166248321533, -0.01735631562769413, 0.0452289879322052, 0.0049181305803358555, -0.01463661715388298, -0.00021955561533104628, -0.05588280409574509, -0.05009153112769127, 0.05587299168109894, -0.013103282079100609, -0.003951577935367823, 0.012943150475621223, 0.0505768321454525, -0.005329116713255644, 0.01078319177031517, -0.0005071050836704671, 0.02278432436287403, 0.05528809875249863, 0.017158256843686104, 0.034515589475631714, -0.05383170768618584, 0.0004922648658975959, 0.07166987657546997, -0.03637890890240669, 0.01783653348684311, -0.016709748655557632, -0.0026983802672475576, -0.04876859858632088, -0.04171578958630562, -0.012216173112392426, -0.056111738085746765, 0.00939427874982357, -0.007792373187839985, -0.036948781460523605, -0.017779706045985222, -0.01126138586550951, 0.008759753778576851, 0.01800377294421196, -0.013312449678778648, 0.008469297550618649, -0.06561412662267685, 0.035871922969818115, 0.021999888122081757, 0.01697811484336853, -0.03513023629784584, -0.03485601022839546, 0.044632166624069214, 0.0342288538813591, 0.04334690421819687, 0.002898123115301132, -0.01322300173342228, -0.008379590697586536, -0.02143033780157566, 0.0093805231153965, 0.005519544705748558, 0.014138253405690193, 0.02503710240125656, -0.046527862548828125, -0.06889539957046509, -0.013040147721767426, 0.0061507802456617355, 0.03911026567220688, -0.008852304890751839, 0.002205551601946354, 0.011416099965572357, -0.060602352023124695, -0.010873341001570225, -0.0014766729436814785, 0.023423772305250168, 0.04841470718383789, -0.018642432987689972, 0.004123940598219633, 0.0006061085150577128, 0.01937820017337799, -0.008559094741940498, -0.051148004829883575, 0.008963238447904587, 0.014411119744181633, -0.03412560373544693, 0.03328238055109978, 0.01756478101015091, -0.03876792639493942, 0.016789574176073074, -0.025149058550596237, 0.08593277633190155, -0.040420327335596085, -0.05649753659963608, -0.019872717559337616, -0.0657813623547554, -0.032005757093429565, 0.01589794270694256, -0.06769776344299316, 0.01892808824777603, -0.04892244562506676, 0.04127771034836769, -0.009475896134972572, 0.08549276739358902, 0.004230822902172804, 0.02856358326971531, 0.01630382239818573, -0.04050906002521515, 0.007574315648525953, 0.026868775486946106, -0.03607436642050743, -0.022755807265639305, -0.01924290880560875, 0.018383711576461792, 0.04393509030342102, -0.041829414665699005, -0.01032525859773159, 0.01576663739979267, 0.06060627102851868, -0.04365403205156326, -0.0031677342485636473, 0.03464248776435852, 0.016215436160564423, -0.012871654704213142, -0.03435652703046799, -0.007252832408994436, 0.07026906311511993, -0.0073896306566894054, 0.0658668577671051, -0.029549615457654, -0.005473187193274498, 0.016827929764986038, 0.039219439029693604, -0.014908285811543465, 0.078887939453125, 0.05007929354906082, 0.05702779442071915, -0.006283351220190525, 0.02262052707374096, 0.01716463267803192, -0.015458604320883751, 0.03296468406915665, 0.01319175586104393, -0.018334826454520226, 0.047471363097429276, 0.013290205039083958, 0.011885134503245354, 0.011811358854174614, 0.05330652743577957, 0.015366468578577042, 0.004588697571307421, -0.010756813921034336, -0.08120185881853104, 0.013807373121380806, 0.00539390929043293, 0.023874111473560333, -0.027622845023870468, 0.020243214443325996, 0.0020575213711708784, 0.01964409276843071, 0.013827888295054436, -0.005763392895460129, 0.007517879828810692, 0.0009247643174603581, 0.07075582444667816, -0.00022641572286374867, 0.017542898654937744, 0.015294711105525494, -0.013084900565445423, 0.059147559106349945, 0.012143723666667938, -0.014905462972819805, 0.06514078378677368, -0.01063793245702982, 0.05232091620564461, 0.015216603875160217, -0.029097335413098335, -0.07484768331050873, -0.00898362323641777, 0.012371166609227657, 0.06488721072673798, 0.004333201330155134, -0.031639207154512405, 0.008276442065834999, 0.00654908362776041, -0.005499448627233505, 0.04132400453090668, 0.03262849897146225, 0.004005012102425098, -0.03563423082232475, -0.03161759674549103, 0.045888230204582214, 0.009877475909888744, -0.021436763927340508, 0.04072834178805351, -0.07119163870811462, 0.00014708982780575752, 0.001689754892140627, 0.01961415261030197, 0.013267102651298046, 0.12677675485610962, -0.05205351486802101, 0.022419126704335213, 0.060412678867578506, 0.0410430021584034, -0.07546469569206238, -0.049350082874298096, -0.043242018669843674, 0.04260255768895149, 0.02832036279141903, -0.029632067307829857, 0.039730608463287354, -0.07381048053503036, 0.02600288577377796, -0.007948379963636398, -0.04851538687944412, 0.007326898630708456, 0.007740376051515341, -0.04249557852745056, 0.006135400850325823, 0.024300467222929, 0.044850755482912064, -0.011212771758437157, 0.044975683093070984, 0.01689707115292549, -0.07589651644229889, 0.00039361274684779346, -0.0006068333168514073, -0.01303696446120739, 0.045088306069374084, -0.027511095628142357, -0.005709752440452576, -0.007574566174298525, 0.008119259960949421, 0.0047907219268381596, 0.019200248643755913, 0.023194575682282448, -0.013666925951838493, -0.04003079980611801, 0.02846529707312584, -0.021106339991092682, 0.014853393658995628, -0.0018383337883278728, -0.005615671165287495, -0.021906778216362, -0.10173507034778595, 0.02170068956911564, -0.047759074717760086, -0.00031673055491410196, 0.02360682003200054, 0.03495687246322632, 0.001096648396924138, 0.04743662476539612, 0.00957240629941225, -0.016083387657999992, -0.01602059416472912, -0.009950947016477585, 0.053812164813280106, -0.049884356558322906, 0.017241250723600388, 0.029355768114328384, -0.03195884823799133, 0.019778234884142876, 0.03380386903882027, 0.005744423717260361, 0.04703402891755104, -0.024821076542139053, 0.03044276125729084, 0.0023019472137093544, -0.05389663949608803, 0.00833609513938427, 0.03348621726036072, 0.03581743314862251, 0.06002252921462059, -0.01641145907342434, -0.0615493580698967, 0.02023322880268097, 0.037633828818798065, -0.008951965719461441, 0.034094229340553284, 0.03881465271115303, 0.000010250166269543115, -0.011534219607710838, -0.019502386450767517, -0.01807640679180622, 0.029154228046536446, -0.012608414515852928, 0.01861998438835144, 0.04161490872502327, 0.01968470774590969, 0.021579043939709663, -0.025211676955223083, -0.07581230252981186, -0.021889373660087585, 0.027877964079380035, -0.023228531703352928, -0.042574528604745865, 0.02654612623155117, 0.010557010769844055, 0.03018287755548954, -0.03656226769089699, 0.0666910856962204, 0.028354160487651825, 0.016093354672193527, 0.014571508392691612, 0.014474873431026936, 0.0013628900051116943, -0.017389914020895958, 0.050776753574609756, 0.03795492649078369, 0.06674104928970337, 0.028689974918961525, 0.00303016509860754, 0.009995924308896065, 0.030496548861265182, -0.017031650990247726, -0.007495338097214699, 0.022463878616690636, 0.035942286252975464, 0.07053659856319427, 0.029304128140211105, 0.024630967527627945, 0.021134434267878532, 0.05515920743346214, 0.03663155436515808, -0.015908796340227127, 0.060849227011203766, 0.015226108953356743, 0.029184503480792046, -0.027033211663365364, -0.013377764262259007, -0.02503771148622036, -0.03299883380532265, 0.013025307096540928, 0.05408185347914696, -0.03639417141675949, -0.00245538423769176, -0.052008647471666336, 0.06583856046199799, 0.022219916805624962, -0.028131697326898575, 0.002765865530818701, 0.01598784700036049, -0.01976756565272808, 0.031773366034030914, 0.014879023656249046, 0.029085012152791023, -0.01564708724617958, -0.017863599583506584, 0.025620155036449432, 0.03365384414792061, 0.00720105180516839, 0.02430734969675541, 0.011584654450416565, -0.006118716672062874, -0.07441455870866776, -0.013898053206503391, -0.009725837968289852, 0.019509732723236084, -0.04566272348165512, -0.05214931070804596, -0.030240170657634735, 0.009457720443606377, 0.014935093000531197, 0.038676753640174866, 0.0382453054189682, -0.0331379733979702, 0.014994450844824314, -0.015661822631955147, 0.059799324721097946, -0.05124654248356819, 0.0035835313610732555, -0.0036659420002251863, 0.050629403442144394, -0.009522832930088043, 0.012230535969138145, 0.10607245564460754, -0.04001091420650482, 0.0012518403818830848, -0.048568807542324066, -0.0042394837364554405, -0.04674394056200981, -0.008963251486420631, -0.009315244853496552, 0.02148899994790554, -0.07416598498821259, 0.02412082627415657, 0.04377315565943718, 0.0290217325091362, 0.0034954885486513376, -0.0395936518907547, 0.017938535660505295, -0.06025488302111626, 0.049905549734830856, 0.02335220016539097, 0.03817613422870636, -0.004766486585140228, 0.013062192127108574, -0.018057478591799736, -0.016953859478235245, 0.02267523482441902, 0.04092543199658394, -0.0506478026509285, -0.03256645426154137, 0.07201185822486877, -0.016598502174019814, 0.0034186586271971464, -0.017411131411790848, -0.001131635159254074, -0.04892320558428764, -0.0823860913515091, -0.01850169338285923, -0.060422543436288834, 0.04788193106651306, -0.040895432233810425, -0.016750149428844452, -0.03608846291899681, 0.010996404103934765, -0.0415395051240921, -0.01938934251666069, -0.058318689465522766, -0.004393038805574179, -0.03621401637792587, -0.008593565784394741, 0.018163790926337242, 0.010302623733878136, 0.05057213082909584, -0.021044157445430756, -0.0016775383846834302, -0.011707850731909275, -0.01123014185577631, 0.022713085636496544, 0.00006311775359790772, -0.02280018851161003, -0.00519432220607996, -0.00768646877259016, 0.017906218767166138, 0.010136380791664124, -0.01765376329421997, -0.05341285467147827, 0.03353337198495865, 0.06078831106424332, 0.054281316697597504, 0.042220987379550934, -0.003023706143721938, -0.02896019257605076, -0.04495731368660927, 0.003406120464205742, 0.02058410458266735, 0.03704436495900154, 0.0038319523446261883, -0.007649688981473446, 0.043353624641895294, 0.0008587858756072819, 0.02611345425248146, -0.03369981795549393, -0.004369437228888273, 0.047420211136341095, -0.01968308351933956, 0.0141674242913723, -0.016801826655864716, 0.04177118092775345, 0.04308110475540161, -0.02733823098242283, 0.030514298006892204, 0.019167616963386536, -0.03834284842014313, -0.020110107958316803, -0.03529800847172737, 0.03164556995034218, 0.008242996409535408, 0.010910183191299438, -0.007653460372239351, 0.008101976476609707, 0.012352794408798218, -0.003852352499961853, -0.005389741156250238, 0.010161861777305603, -0.003970143850892782, -0.035176459699869156, 0.015504620969295502, 0.035179395228624344, 0.05681982636451721, 0.026011914014816284, -0.026828806847333908, 0.010282770730555058, 0.014056683517992496, -0.013997235335409641, -0.01942148059606552, 0.044382236897945404, 0.015586677007377148, 0.03444623574614525, 0.010249143466353416, 0.02312602661550045, 0.0033983357716351748, 0.006270439364016056, -0.035218529403209686, -0.023706825450062752, -0.06455782800912857, 0.010829342529177666, 0.062386706471443176, 0.038499824702739716, 0.0182809978723526, 0.029242252930998802, -0.020204119384288788, 0.029465917497873306, -0.019017303362488747, 0.027736736461520195, -0.016378801316022873, 0.024340609088540077, -0.028493355959653854, 0.04167421907186508, 0.018985457718372345, -0.032879166305065155, 0.08389191329479218, -0.03608151525259018, 0.010889611206948757, -0.0030564835760742426, 0.002030388219282031, -0.020256610587239265, -0.01305265910923481, -0.024709027260541916, 0.031237076967954636, -0.02179596573114395, -0.05972474813461304, -0.018006986007094383, -0.03390583395957947, -0.007966947741806507, -0.002473618369549513, 0.022836346179246902, 0.044058360159397125, -0.04019070416688919, -0.02024197205901146, 0.04761970043182373, 0.007501266431063414, -0.029909539967775345, 0.01162290945649147, -0.003329514293000102, -0.06365557014942169, -0.0084227304905653, 0.026767883449792862, -0.02005554735660553, 0.011905182152986526, -0.039705973118543625, 0.019477440044283867, -0.01994536630809307, -0.024054639041423798, 0.029778851196169853, 0.023539431393146515, -0.02105293609201908 ]
Les dispositions de l'article 344-0 A s'appliquent : 1° Aux déclarations de résultat mentionnées aux articles 172 et 223 du code général des impôts et aux déclarations et documents devant y être annexés ; 2° (Abrogé) ; 3° A la déclaration dont l'article 102 Z de l'annexe II du code général des impôts prévoit la production pour les entreprises ou personnes morales qui sont dans le champ d'application de l'article 209 B du même code ; 4° Aux déclarations de taxe sur la valeur ajoutée et taxes assimilées prévues à l'article 287 du même code, ainsi qu'aux déclarations et documents se rapportant aux taxes, contributions et redevances assises et contrôlées comme en matière de taxe sur la valeur ajoutée ; 5° Aux déclarations de taxes et participations assises sur les salaires prévues à l'article R. 313-2 du code de la construction et de l'habitation, à l'article R. 716-28 du code rural et de la pêche maritime et à l'article 369 de la présente annexe ; 6° A la déclaration prévue au II de l'article 1586 octies du code général des impôts ; 7° A la déclaration des sociétés immobilières mentionnée à l'article 172 bis du même code et à l'article 46 C ; 8° A la déclaration de taxe sur les excédents de provisions des entreprises d'assurances de dommages prévue à l'article 235 ter X du même code ; 9° (Sans objet) ; 10° A la déclaration de taxe sur la valeur vénale des immeubles possédés en France prévue à l'article 990 F du code général des impôts ; 11° A la déclaration de contribution au fonds commun des accidents du travail agricole prévue à l'article 336 bis ; 12° A la déclaration de taxe sur les conventions d'assurance prévue à l'article 991 du même code ; 13° (Sans objet) ; 14° (Abrogé) ; 15° Aux déclarations de taxe annuelle sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement perçue dans la région Ile-de-France et dans les départements des Bouches-du-Rhône, du Var et des Alpes-Maritimes prévues respectivement aux articles 231 ter et 231 quater du code général des impôts et de taxe annuelle sur les surfaces de stationnement prévue à l'article 1599 quater C du même code, en cas d'option pour le paiement des taxes foncières prévue au second alinéa du II de l'article 406 terdecies ; 16° A la déclaration prévue à l'article 87-0 A du code général des impôts ; 17° aux déclarations prévues au III de l'article 256 C du code général des impôts ; 18° aux déclarations de taxe générale sur les activités polluantes prévues par l'article 266 undecies du code des douanes ; 19° aux déclarations relatives aux accises sur l'électricité, les charbons et le gaz naturel mentionnées respectivement au 3° de l'article L. 312-2 et aux articles L. 312-4 et L. 312-5 du code des impositions sur les biens et services et établies conformément aux dispositions des articles 30 et 31 du décret n° 2021-1914 du 30 décembre 2021 portant diverses mesures d'application de l'ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne.
Code général des impôts, annexe iii
344-0 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049080483
2024-02-03 00:00:00
84362bf76d1285888db0026f62ff7d362256d271b8c53f970c5c8cae3ab09e43
[ -0.03803572803735733, 0.052709631621837616, -0.061245352029800415, 0.05783023312687874, -0.0511181615293026, -0.033934999257326126, -0.08005009591579437, 0.037140052765607834, 0.017841259017586708, -0.06268024444580078, -0.05273780971765518, 0.004983461461961269, -0.018119249492883682, 0.03695948049426079, -0.06913778930902481, 0.050389613956213, 0.09040522575378418, 0.03292785957455635, -0.018018294125795364, -0.057021599262952805, 0.008042016066610813, 0.02137887291610241, -0.018078994005918503, 0.03385533019900322, 0.0038826840464025736, 0.0387592576444149, 0.02873644232749939, -0.031011221930384636, -0.020622719079256058, -0.002263020956888795, -0.02575535699725151, -0.04112271964550018, 0.017293045297265053, 0.007358427159488201, -0.015095763839781284, -0.031192518770694733, 0.04889140650629997, 0.01274997740983963, -0.026427054777741432, -0.014768747612833977, 0.01568000763654709, -0.004144267179071903, 0.045023515820503235, 0.032285597175359726, 0.039144985377788544, 0.04951274394989014, -0.021103162318468094, 0.05609358102083206, -0.08108969777822495, 0.03447211906313896, -0.04749850183725357, 0.054801054298877716, -0.011676313355565071, -0.01605856791138649, 0.023951390758156776, 0.06855271756649017, -0.08413714915513992, -0.04045337066054344, 0.0580165758728981, -0.009534373879432678, 0.04378417506814003, -0.001484252163209021, -0.056623153388500214, -0.03716905787587166, -0.006207742262631655, 0.015935666859149933, 0.021418718621134758, -0.05734667554497719, 0.1430021971464157, -0.046572256833314896, 0.05001244693994522, 0.023989083245396614, 0.0194572601467371, 0.07070285081863403, 0.007993560284376144, 0.09870987385511398, -0.004824206233024597, 0.0004513651365414262, 0.02221873216331005, 0.023889239877462387, -0.019106082618236542, -0.0771229937672615, 0.029459811747074127, -0.016771607100963593, -0.05007924139499664, -0.025882167741656303, 0.04534377530217171, -0.010717234574258327, -0.007507847622036934, 0.04133282229304314, -0.006914000492542982, 0.0543857105076313, -0.05935997515916824, 0.06137782335281372, 0.03904205188155174, 0.012224175035953522, -0.03160403296351433, 0.005326239392161369, 0.08348815888166428, 0.033695317804813385, -0.03236741945147514, 0.019028574228286743, 0.014435096643865108, -0.025769539177417755, 0.05097917094826698, -0.06652578711509705, 0.005626879166811705, -0.013936297968029976, -0.037166811525821686, -0.04202285036444664, -0.07079914957284927, -0.021824084222316742, -0.010488096624612808, 0.015210346318781376, -0.0006991136469878256, 0.08479093760251999, -0.05770077556371689, 0.029548926278948784, 0.03126968815922737, 0.09427910298109055, -0.006302549969404936, -0.018864857032895088, -0.04066005349159241, -0.03961402550339699, -0.07683708518743515, -0.015145432204008102, -0.013365673832595348, -0.02754564955830574, -0.06351795792579651, 0.0015322783729061484, 0.10005084425210953, 0.03426208347082138, 0.0018925870535895228, 0.012134026736021042, 0.01722796820104122, 0.01664832793176174, -0.006022384390234947, 0.03955002874135971, 0.022997716441750526, -0.010972375981509686, -0.07929469645023346, 0.01769476756453514, -0.014452045783400536, 0.03691960126161575, -0.021530084311962128, -0.0017389223212376237, -0.02674422599375248, -0.04562446102499962, 0.01610732637345791, -0.0097965644672513, -0.020709693431854248, 0.052162233740091324, 0.03511456772685051, -0.024281246587634087, 0.008463840931653976, -0.0428570881485939, -0.02032465673983097, 0.04998798668384552, -0.010229600593447685, -0.0735999196767807, 0.019551953300833702, 0.04369667172431946, 0.03433472663164139, -0.00005334215529728681, -0.020494982600212097, -0.08198650926351547, 0.029403820633888245, 0.003401396330446005, 0.04875250533223152, 0.055872105062007904, -0.01550336368381977, 0.03124605305492878, -0.0031996339093893766, -0.031972166150808334, -0.01001718733459711, -0.002734279027208686, 0.010143906809389591, 0.0452030710875988, -0.07357952743768692, 0.0709836408495903, 0.023220036178827286, -0.07174559682607651, -0.013369838707149029, 0.021767569705843925, 0.05184420570731163, -0.0000459130278613884, -0.0459841713309288, -0.07070497423410416, 0.010518834926187992, -0.030616283416748047, -0.007264642044901848, 0.024432454258203506, -0.06536342203617096, 0.019801413640379906, 0.016282301396131516, -0.027948692440986633, -0.03516000509262085, 0.06322934478521347, 0.022895274683833122, 0.004491537343710661, -0.04161489009857178, 0.00950953271239996, -0.005912978667765856, 0.016753099858760834, -0.0038730662781745195, -0.028760084882378578, 0.03201045095920563, -0.007768271025270224, 0.010632511228322983, -0.020467864349484444, 0.05344614386558533, -0.027525700628757477, 0.011222850531339645, 0.01788846030831337, 0.0411432608962059, 0.004171199630945921, -0.0668725073337555, -0.006336867343634367, 0.05096490681171417, -0.0036746831610798836, 0.0017644475447013974, -0.00471873115748167, -0.06887312978506088, -0.023723242804408073, -0.01540341041982174, 0.02131100930273533, -0.014537479728460312, 0.019418228417634964, -0.01623620092868805, -0.0618378147482872, 0.010823975317180157, -0.055471837520599365, -0.02342122606933117, 0.023625358939170837, 0.04236915335059166, -0.046563003212213516, -0.004018878098577261, 0.05506700649857521, -0.007175802253186703, 0.016524137929081917, 0.026776641607284546, -0.048027824610471725, 0.05292776599526405, 0.0462631918489933, 0.063375324010849, 0.018280159682035446, -0.042599525302648544, 0.019761886447668076, 0.024393483996391296, 0.022407691925764084, -0.03676080331206322, 0.0034192597959190607, -0.0008052458288148046, -0.01594608463346958, -0.021874887868762016, -0.06185125932097435, 0.003975073341280222, 0.020414387807250023, 0.004053165204823017, -0.0437774583697319, -0.03535671904683113, 0.006217066664248705, 0.0032616243697702885, -0.004449099767953157, 0.000607224996201694, -0.057529229670763016, 0.03927403315901756, -0.011509471572935581, 0.009330233559012413, -0.039424385875463486, -0.012512195855379105, 0.036793675273656845, 0.015455660410225391, 0.06877075135707855, -0.03003319911658764, -0.025982990860939026, -0.0025116188917309046, -0.028319096192717552, 0.021013543009757996, 0.015331735834479332, 0.00636251550167799, -0.04027029871940613, -0.039899904280900955, -0.06526602804660797, -0.02677038684487343, 0.01925821602344513, 0.011927159503102303, -0.003226382425054908, 0.012197191826999187, 0.03478991612792015, -0.02472206950187683, 0.03793355077505112, -0.07190937548875809, 0.039496373385190964, -0.015596016310155392, 0.009399643167853355, -0.0037838867865502834, 0.05087770149111748, 0.00392032228410244, -0.05759238824248314, -0.05081254243850708, 0.03119892068207264, -0.006326353643089533, -0.030916254967451096, -0.011493517085909843, 0.0008780178613960743, -0.05119911581277847, -0.011397246271371841, -0.005769996903836727, 0.06382972002029419, -0.0492585264146328, -0.0197518989443779, -0.01609554886817932, -0.06498821079730988, -0.024006644263863564, 0.00649958336725831, 0.008838835172355175, 0.02640753798186779, -0.0185606200248003, 0.018407439813017845, 0.007834009826183319, 0.10821054875850677, 0.0006635203608311713, 0.02935386635363102, -0.039616912603378296, -0.04334104433655739, 0.021750565618276596, 0.003611409803852439, -0.0331265851855278, -0.024720001965761185, -0.032467860728502274, 0.016660958528518677, 0.025503193959593773, -0.04914924129843712, -0.002296234481036663, 0.0177022535353899, 0.0065478053875267506, -0.009137089364230633, 0.010730179026722908, 0.026069873943924904, 0.03720695897936821, -0.02511882781982422, -0.05819942057132721, -0.010490556247532368, 0.06715759634971619, 0.017009638249874115, 0.061133332550525665, 0.02274041436612606, 0.019058799371123314, 0.00866362638771534, 0.015670286491513252, 0.04177933558821678, 0.08103303611278534, 0.03620418906211853, 0.02275722101330757, 0.028299326077103615, -0.02772902511060238, 0.04359377920627594, -0.007317676674574614, 0.054055649787187576, -0.030010005459189415, -0.007161352317780256, 0.010288387537002563, 0.05623629689216614, 0.01259772852063179, 0.008983751758933067, 0.04627654701471329, 0.005365581251680851, -0.02844071574509144, -0.011316000483930111, -0.03574763983488083, 0.0031315924134105444, 0.026481863111257553, 0.026962799951434135, -0.000781832670327276, 0.008974002674221992, 0.01777200773358345, 0.04288241267204285, -0.033883847296237946, -0.051315758377313614, 0.0044413162395358086, -0.025090809911489487, 0.05033952370285988, 0.012180248275399208, 0.030840951949357986, 0.03866751119494438, 0.023017341271042824, -0.06031462177634239, -0.02284378372132778, 0.06397214531898499, 0.004415386822074652, -0.043270718306303024, 0.021167924627661705, 0.0060889748856425285, -0.02709791623055935, -0.02332504838705063, -0.02532108686864376, 0.04545043036341667, -0.01099457312375307, -0.024920817464590073, -0.010752982459962368, -0.015286731533706188, 0.04721109941601753, 0.04287704452872276, 0.0016470802947878838, 0.03407396376132965, 0.015578782185912132, -0.061751626431941986, -0.004920785315334797, 0.01958325132727623, 0.060533564537763596, -0.017240334302186966, 0.04446237161755562, -0.050799768418073654, 0.017980895936489105, 0.04037720710039139, 0.014581950381398201, 0.047587573528289795, 0.16022510826587677, -0.03155751898884773, 0.0399307943880558, -0.01903422176837921, 0.0632437914609909, -0.023279009386897087, -0.03899247944355011, -0.004839984700083733, 0.03258565813302994, 0.02178114838898182, -0.0030285571701824665, 0.022137168794870377, -0.0464496985077858, 0.07369381189346313, 0.041326917707920074, -0.015156440436840057, -0.011960050091147423, -0.033155407756567, -0.007911431603133678, 0.016799286007881165, 0.02413702942430973, 0.01887493208050728, 0.020698392763733864, 0.016043221578001976, 0.014612262137234211, -0.07628658413887024, -0.01877763867378235, -0.006943116895854473, -0.0066316332668066025, 0.02974487468600273, 0.00979760941118002, -0.007365319412201643, -0.03291667252779007, 0.026424957439303398, 0.024914352223277092, -0.03247847035527229, 0.009072632528841496, 0.024763386696577072, -0.00841244775801897, -0.0009665920515544713, -0.017509497702121735, 0.05643213167786598, 0.004444994032382965, 0.0367896668612957, 0.0092565156519413, -0.041942134499549866, -0.0017656156560406089, -0.013792683370411396, 0.02438664436340332, -0.013266951777040958, 0.01312711276113987, -0.0014691355172544718, 0.04573271423578262, 0.014361496083438396, 0.007128085941076279, -0.019688522443175316, 0.010023022070527077, 0.034212347120046616, -0.035247087478637695, 0.05635463818907738, -0.010854735039174557, -0.021993694826960564, -0.015352297574281693, 0.03157811239361763, -0.030294323340058327, 0.014969787560403347, 0.0215019341558218, 0.033188242465257645, -0.03599681332707405, -0.027930324897170067, -0.019931048154830933, -0.020475653931498528, 0.018230389803647995, 0.03202156350016594, -0.0174088254570961, -0.040943920612335205, 0.0431305430829525, 0.04662412032485008, 0.019713765010237694, -0.044194530695676804, 0.008500033058226109, 0.015530942007899284, -0.03773816302418709, -0.0901344045996666, 0.0031720083206892014, -0.0048049697652459145, 0.013406626880168915, -0.009926658123731613, 0.07033628970384598, -0.003454629797488451, 0.03562388941645622, -0.018690267577767372, -0.01521789189428091, -0.006470443680882454, -0.03213284909725189, -0.037034936249256134, 0.01921921968460083, 0.012419173493981361, -0.0014233292313292623, -0.02850254997611046, -0.04773000627756119, 0.03418289124965668, 0.04255389794707298, 0.035278260707855225, -0.00828961469233036, -0.025001471862196922, 0.02478613145649433, 0.01177374366670847, 0.025640122592449188, 0.0400419607758522, 0.10622952878475189, 0.008208922110497952, 0.00024241408391389996, 0.008789090439677238, 0.014044737443327904, 0.017909349873661995, 0.018262671306729317, 0.02193336933851242, 0.04069697484374046, 0.05677267909049988, -0.005385408643633127, 0.011234257370233536, 0.03415679931640625, 0.034375935792922974, 0.006949742324650288, -0.038042545318603516, 0.044027481228113174, 0.006360117811709642, -0.030704783275723457, -0.02769404649734497, -0.04002634435892105, -0.039091628044843674, -0.002235321793705225, 0.009784670546650887, 0.0448879599571228, -0.009736699983477592, -0.03120226413011551, -0.041602447628974915, -0.004725497681647539, 0.04202065244317055, 0.005491252988576889, 0.05315074324607849, 0.018645843490958214, -0.019653063267469406, -0.0064122737385332584, 0.042402926832437515, 0.03399180248379707, -0.04267460107803345, -0.047217123210430145, -0.03599746152758598, -0.019165946170687675, 0.006066568661481142, 0.0022754573728889227, 0.031294822692871094, -0.0024777071084827185, -0.057467203587293625, -0.028098538517951965, 0.019534535706043243, -0.01122976839542389, -0.049811746925115585, -0.0391022153198719, 0.01385764591395855, -0.01681157387793064, -0.01556951180100441, -0.03407743200659752, 0.05901341512799263, -0.04959435015916824, -0.01032764371484518, -0.05160048231482506, 0.05350194498896599, -0.013902509585022926, -0.02103249914944172, -0.03900161013007164, 0.06905053555965424, -0.0032316420692950487, -0.017399508506059647, 0.038824647665023804, 0.023948609828948975, -0.03234446421265602, -0.03910423442721367, 0.016857430338859558, -0.027811340987682343, -0.0005249610403552651, -0.029375508427619934, 0.012445570901036263, -0.03578097000718117, -0.026686906814575195, 0.02250630035996437, 0.011971901170909405, -0.05335760861635208, -0.03529089689254761, 0.05101675167679787, -0.04799608513712883, 0.029016979038715363, 0.03850738704204559, 0.026050841435790062, 0.013514723628759384, -0.006104789208620787, -0.026637854054570198, -0.023029277101159096, 0.007216670550405979, 0.022281566634774208, -0.04937063530087471, 0.05777209997177124, 0.03649328276515007, 0.036245908588171005, -0.0539596788585186, 0.007041980046778917, -0.012624070979654789, 0.001587302191182971, -0.05550496652722359, -0.06027057021856308, -0.03566990792751312, -0.014650668948888779, -0.006610899697989225, -0.03399297967553139, -0.012013301253318787, 0.04436689615249634, -0.004148753359913826, -0.023488659411668777, 0.02660655602812767, -0.08905675262212753, -0.044942330569028854, 0.00674090813845396, 0.023829428479075432, -0.02695266716182232, 0.10536713153123856, 0.029167428612709045, 0.001820709789171815, 0.0043915193527936935, -0.005750309210270643, 0.021600401028990746, 0.024729009717702866, -0.06778119504451752, -0.0015810233308002353, -0.04715171828866005, 0.02491055801510811, 0.026812199503183365, -0.049701713025569916, -0.0738716647028923, 0.0710693970322609, 0.06401180475950241, 0.012244820594787598, 0.03078557923436165, 0.10259050130844116, -0.04439174383878708, -0.045279454439878464, 0.02322174236178398, 0.03437381610274315, -0.03177589178085327, 0.06215314194560051, -0.038516394793987274, 0.012033437378704548, 0.002607936505228281, -0.021835224702954292, -0.04663525149226189, -0.01420307345688343, 0.0012684446992352605, -0.021789416670799255, -0.03607703372836113, -0.03298463299870491, 0.012427532114088535, 0.003613056382164359, -0.020508140325546265, -0.004538611974567175, 0.012147295288741589, 0.003554570022970438, -0.009876427240669727, 0.026551011949777603, 0.0016507415566593409, -0.0032417611218988895, 0.02414489910006523, -0.0036475469823926687, 0.017784813418984413, -0.018713882192969322, 0.07712370157241821, 0.0010061288485303521, -0.007008553948253393, -0.014298238791525364, -0.03540591150522232, 0.003195872064679861, 0.0014408441493287683, 0.03750027343630791, 0.045829806476831436, -0.01329616829752922, 0.000778942892793566, 0.030210645869374275, 0.027393756434321404, 0.03307696059346199, 0.020636899396777153, 0.01179573405534029, -0.045908525586128235, 0.010105276480317116, 0.04211731255054474, 0.023501455783843994, 0.007952225394546986, -0.01953667402267456, 0.006909071002155542, -0.057956621050834656, 0.04405823349952698, 0.021519184112548828, 0.039948973804712296, 0.030573412775993347, -0.02981244958937168, 0.01861046440899372, 0.01383849699050188, -0.03987552970647812, -0.03635992109775543, -0.026583371683955193, 0.04890263080596924, -0.041548848152160645, 0.03214195370674133, -0.005695362575352192, -0.006122561637312174, 0.03284188732504845, -0.04539746791124344, 0.019643906503915787, 0.001951012876816094, 0.031353339552879333, 0.0016261956188827753, -0.0259848739951849, -0.01799360290169716, 0.05283235013484955, -0.019132744520902634, -0.006461884826421738, -0.016027705743908882, -0.07554195076227188, 0.034432537853717804, 0.032995399087667465, 0.019205477088689804, -0.0032402367796748877, 0.020380571484565735, -0.02006382867693901, 0.03971266746520996, -0.0009717157809063792, -0.025604672729969025, -0.023659424856305122, -0.0033500026911497116, -0.03948138654232025, 0.02706207148730755, 0.017834613099694252, 0.014961360022425652, 0.0009437781991437078, -0.0372612327337265, 0.08104849606752396, -0.02140796184539795, -0.019031140953302383, 0.005434640217572451, 0.014071623794734478, -0.009570111520588398 ]
I. - Les dispositions des articles 344-0 A et 344-0 B s'appliquent aux déclarations qui doivent être souscrites à compter du 1er février de la deuxième année suivant celle au cours de laquelle l'une au moins des conditions prévues aux 1° à 4° de l'article 344-0 A est remplie à la clôture de l'exercice. Les sociétés qui entrent dans un groupe ayant opté pour le régime fiscal prévu à l'article 223 A du code général des impôts dont les membres relèvent du service des grandes entreprises mentionné au premier alinéa de l'article 344-0 A doivent elles-mêmes satisfaire à leurs obligations déclaratives auprès de ce service à compter du 1er février de la 1re année suivant celle de leur entrée dans ce groupe. Les dispositions des articles 344-0 A et 344-0 B continuent à s'appliquer jusqu'au 31 janvier de la quatrième année suivant celle au cours de laquelle les conditions ont cessé d'être remplies à la clôture de l'exercice. Par dérogation au premier alinéa, si, au cours de cette période, les conditions sont à nouveau remplies à la clôture d'un exercice, les dispositions des articles 344-0 A et 344-0 B s'appliquent à compter du début du premier exercice suivant. I bis. - Pour les contribuables mentionnés au 5° bis de l'article 344-0 A, les dispositions des articles 344-0 A et 344-0 B s'appliquent aux déclarations qui doivent être déposées à compter du 1er janvier de l'année suivant celle au cours de laquelle le représentant a été désigné et jusqu'au 31 janvier : 1° de la quatrième année suivant la clôture de l'exercice au cours duquel le représentant a cessé de remplir les conditions prévues aux 1°, 2°, 3° et 5° de l'article 344-0 A ; 2° de la quatrième année suivant la fin du protocole mentionné au 6° de l'article 344-0 A ; 3° de la quatrième année suivant celle au cours de laquelle l'opération de fusion, de scission ou de confusion de patrimoine donnant lieu à l'application de l'article 1844-5 du code civil a eu lieu ; 4° ou de la première année suivant celle au cours de laquelle un nouveau représentant ne remplissant plus les conditions prévues aux 1°, 2°, 3°, 5°, 6° ou 7° de l'article 344-0 A a été désigné pour accomplir les obligations déclaratives ainsi que toute formalité en matière de taxe sur la valeur ajoutée incombant à l'assujetti unique. II. - En cas d'option prévue au 6° de l'article 344-0 A, les dispositions des articles 344-0 A et 344-0 B s'appliquent aux déclarations qui doivent être déposées à compter du 1er février de la première année suivant celle de la signature du protocole de partenariat fiscal lorsque celle-ci est intervenue entre le 1er janvier et le 31 octobre ou à compter du 1er février de la deuxième année suivant cette signature lorsqu'elle est intervenue entre le 1er novembre et le 31 décembre. L'option s'applique jusqu'au 31 janvier de la quatrième année qui suit la fin du protocole mentionné au 6° de l'article 344-0 A. Par dérogation au premier alinéa du I, si au cours de la période d'effet de l'option, les conditions prévues aux 1° à 3° de l'article 344-0 A sont remplies à la clôture d'un exercice, les dispositions des articles 344-0 A et 344-0 B s'appliquent à compter du début de l'exercice suivant. III. - En cas d'option prévue au 7° de l'article 344-0 A, les dispositions des articles 344-0 A et 344-0 B s'appliquent aux déclarations qui doivent être déposées à compter de la date de l'opération de fusion, de scission ou de confusion de patrimoine donnant lieu à l'application de l'article 1844-5 du code civil. L'option s'applique jusqu'au 31 janvier de la quatrième année suivant celle au cours de laquelle l'opération mentionnée au premier alinéa a eu lieu. Par dérogation au premier alinéa du I, si au cours de la période d'effet de l'option, les conditions prévues aux 1° à 3° de l'article 344-0 A sont remplies à la clôture d'un exercice, les dispositions des articles 344-0 A et 344-0 B s'appliquent à compter du début de l'exercice suivant.
Code général des impôts, annexe iii
344-0 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642321
2024-06-02 00:00:00
92b22444bc40546fbb8676af6d108108705e457960ef903e973c0fa1931c939f
[ -0.02964581921696663, 0.07791228592395782, -0.08056307584047318, 0.03424346446990967, -0.04411336034536362, -0.004984014667570591, -0.02298842929303646, 0.03682349994778633, 0.058884602040052414, -0.06723612546920776, -0.07937998324632645, 0.018314216285943985, 0.014426173642277718, 0.03987586125731468, -0.07377879321575165, 0.061627212911844254, 0.0676601231098175, -0.019271183758974075, -0.008227748796343803, -0.05464797094464302, -0.030688585713505745, 0.09510202705860138, 0.005712853744626045, 0.017947759479284286, -0.01761423796415329, 0.0787423774600029, 0.05059412494301796, -0.03362760320305824, 0.029895305633544922, 0.025541821494698524, -0.027285605669021606, -0.019285062327980995, 0.044764965772628784, 0.02672073058784008, -0.00038231504731811583, -0.03675849363207817, 0.03647300973534584, 0.01253677997738123, 0.007569171022623777, -0.02142435871064663, 0.017157932743430138, -0.005404790863394737, -0.010232094675302505, 0.017314938828349113, 0.022211534902453423, 0.06042591109871864, -0.032429326325654984, 0.051171932369470596, -0.02378368005156517, 0.05423387885093689, -0.02985478565096855, -0.0006256263004615903, 0.002863527974113822, -0.03073861263692379, 0.023701099678874016, 0.05695047229528427, -0.1307913213968277, 0.012014401145279408, 0.08942429721355438, 0.0047608898021280766, -0.009879407472908497, -0.001696568331681192, -0.06104891374707222, -0.03760421276092529, -0.03901558741927147, 0.04248046875, 0.013684669509530067, -0.03628602996468544, 0.11148793995380402, 0.01998790353536606, 0.03885834664106369, 0.04566306993365288, 0.0031075896695256233, 0.04694470763206482, 0.009900755248963833, 0.09098732471466064, -0.015742845833301544, 0.029092414304614067, 0.018611328676342964, 0.0127442991361022, -0.007710975129157305, -0.03622032329440117, 0.03025646321475506, -0.021277334541082382, -0.048443038016557693, -0.041596923023462296, 0.06991641968488693, -0.006372322794049978, -0.014629581943154335, 0.0113036734983325, 0.035071417689323425, 0.04336238279938698, -0.0015221083303913474, 0.01299889013171196, 0.052850447595119476, 0.02591778337955475, -0.03920028358697891, 0.03021968901157379, 0.08780959248542786, 0.07996402680873871, -0.017814908176660538, 0.011421478353440762, -0.001290560350753367, 0.00733152125030756, 0.013125965371727943, -0.019040459766983986, 0.048437394201755524, -0.019693227484822273, -0.017077311873435974, -0.0375853069126606, -0.05521651729941368, -0.04688307270407677, -0.03270529583096504, 0.022785630077123642, -0.04768098518252373, 0.04919013753533363, -0.048239629715681076, 0.03939398005604744, 0.04157818853855133, 0.06455273926258087, -0.02476285956799984, -0.04157893359661102, -0.0774630606174469, 0.020455557852983475, -0.06783836334943771, 0.025349119678139687, 0.028011605143547058, -0.07063086330890656, -0.06276360899209976, 0.004798257723450661, 0.06744740158319473, 0.017882084473967552, -0.0016380795277655125, -0.05537028983235359, -0.0017721611075103283, -0.02048204280436039, -0.009696382097899914, 0.04360801354050636, 0.004149951972067356, 0.026501139625906944, -0.04099763557314873, 0.0010126476408913732, -0.027702689170837402, 0.057506415992975235, 0.008109621703624725, 0.03828050568699837, -0.02853633277118206, -0.06449802964925766, 0.02812816947698593, 0.07113148272037506, 0.0026528118178248405, 0.037184227257966995, 0.02952447347342968, 0.009072320535779, -0.0024042706936597824, -0.03170683979988098, -0.04490947350859642, 0.04842355474829674, -0.048507001250982285, -0.06021019071340561, 0.027638105675578117, 0.02142244577407837, -0.008220907300710678, -0.05060151219367981, -0.02408340573310852, -0.07702890783548355, 0.03005317784845829, 0.04718081280589104, 0.027898285537958145, 0.015599071979522705, -0.012477568350732327, 0.01730920374393463, -0.0025803041644394398, -0.03338783606886864, -0.015915384516119957, -0.02992323227226734, -0.048430103808641434, 0.05981486663222313, -0.04366364702582359, 0.053090598434209824, 0.030223209410905838, -0.04638003185391426, -0.02251117117702961, 0.03850014880299568, 0.06129589304327965, -0.033111196011304855, -0.0546194389462471, -0.017828969284892082, 0.019431468099355698, -0.019948100671172142, -0.025670690461993217, 0.0004185488214716315, -0.05134519189596176, 0.02505616657435894, 0.00011624804756138474, -0.008233988657593727, -0.04069676622748375, 0.0725146159529686, 0.03768469765782356, 0.05341507866978645, -0.028666898608207703, 0.038256898522377014, 0.01343520451337099, 0.025313176214694977, -0.03463827446103096, -0.05434246361255646, -0.025773294270038605, 0.029525671154260635, 0.0049095298163592815, 0.017163235694169998, 0.05405228212475777, -0.002550438279286027, 0.004676888231188059, 0.0032905375119298697, -0.00023869275173638016, -0.022850165143609047, -0.050757188349962234, 0.011391307227313519, -0.0006313668563961983, -0.01914656162261963, 0.00047836071462370455, -0.026631472632288933, -0.05902691185474396, -0.02132488042116165, -0.008516073226928711, 0.021341795101761818, -0.014243709854781628, 0.02852155640721321, -0.0283107440918684, 0.008692561648786068, 0.007038163021206856, -0.038476038724184036, 0.010641633532941341, 0.023977680131793022, 0.014995324425399303, -0.02234402671456337, -0.005663146264851093, 0.06291048228740692, 0.009196286089718342, 0.009626064449548721, 0.0017646218184381723, -0.013639013282954693, 0.10148262977600098, 0.014150732196867466, 0.02736700139939785, -0.018779093399643898, -0.0489194355905056, -0.004014900885522366, -0.004986146464943886, 0.03437385708093643, -0.019875137135386467, 0.010023358277976513, -0.014064141549170017, -0.012585877440869808, -0.02031993493437767, -0.06209363788366318, 0.01630939170718193, 0.010980716906487942, 0.010594937950372696, -0.025100361555814743, -0.051903896033763885, 0.020599814131855965, 0.011296465061604977, -0.03976428881287575, 0.0057318066246807575, -0.056089162826538086, 0.008912362158298492, -0.00586060993373394, -0.03598139062523842, -0.033913012593984604, -0.023240486159920692, 0.057634808123111725, -0.02004220150411129, 0.06879220902919769, -0.03240424767136574, -0.009038400836288929, -0.027272498235106468, -0.026695841923356056, 0.002371345181018114, 0.0229698084294796, -0.011406115256249905, 0.005624307785183191, -0.055126696825027466, -0.037408918142318726, -0.04570619389414787, 0.03181753680109978, 0.017889849841594696, -0.039806950837373734, 0.01742970570921898, 0.025919582694768906, -0.009991959668695927, 0.010949959978461266, -0.041703008115291595, 0.01954522915184498, 0.02626536227762699, -0.0032471942249685526, 0.005379571113735437, 0.04168902337551117, 0.010776202194392681, -0.01663261465728283, -0.035309676080942154, -0.015781527385115623, 0.02603779174387455, 0.005807976238429546, 0.0005173854879103601, 0.0239229965955019, -0.025786571204662323, -0.019054356962442398, -0.02372732385993004, 0.03596460074186325, -0.06676282733678818, -0.029561251401901245, -0.0003062001196667552, -0.08292081207036972, 0.008837430737912655, 0.0008171909721568227, -0.0015626027015969157, 0.015438406728208065, -0.01704193465411663, 0.05407025292515755, -0.010868172161281109, 0.07997196912765503, 0.005755702033638954, 0.03626951947808266, 0.01685500144958496, -0.03774040564894676, -0.009337376803159714, -0.013497586362063885, -0.005611543543636799, -0.030678503215312958, -0.023854698985815048, 0.025593802332878113, 0.03079007938504219, -0.06690697371959686, -0.0003440680156927556, 0.07078259438276291, 0.005488746799528599, 0.009597851894795895, -0.030698072165250778, 0.04869559407234192, 0.033656489104032516, 0.0025991075672209263, -0.061719607561826706, -0.009190662764012814, 0.10178966820240021, -0.0000510551908519119, 0.06529084593057632, 0.015254938043653965, 0.029553841799497604, 0.017552683129906654, 0.011315803043544292, 0.034499142318964005, 0.07364413142204285, 0.06719920039176941, 0.0180011335760355, 0.010542578063905239, -0.011447816155850887, 0.02144058234989643, -0.02882196567952633, 0.05749824270606041, 0.01794915460050106, -0.005751278251409531, 0.04134891927242279, 0.051153309643268585, 0.01646694727241993, 0.014788943342864513, 0.03346829488873482, 0.024037227034568787, -0.018339188769459724, 0.026686489582061768, -0.056921929121017456, 0.029172958806157112, 0.0042525096796453, 0.04145108163356781, -0.017054278403520584, 0.03059130720794201, 0.009938125498592854, 0.01843702606856823, 0.0026392783038318157, -0.03844166174530983, 0.003910902421921492, -0.017231004312634468, 0.016934195533394814, 0.0013727897312492132, 0.03125881403684616, 0.02864333987236023, 0.020281219854950905, -0.02852746658027172, -0.022186053916811943, 0.008258182555437088, 0.013637255877256393, -0.012234999798238277, -0.0031339710112661123, 0.01952388323843479, -0.01656332053244114, -0.05423325300216675, 0.020088160410523415, 0.03262246027588844, -0.002227304968982935, -0.03205890953540802, -0.025800663977861404, -0.017674937844276428, 0.01406893040984869, 0.048668138682842255, 0.04388437792658806, 0.006729443557560444, -0.025090251117944717, -0.016888123005628586, 0.006199575494974852, 0.0332070030272007, 0.05311914160847664, -0.011843141168355942, 0.054556168615818024, -0.04122769832611084, 0.03741737827658653, -0.020070277154445648, 0.0023461640812456608, 0.021404936909675598, 0.1490524411201477, -0.0474601611495018, 0.03300011530518532, 0.0594731904566288, 0.05593856796622276, -0.02872559241950512, -0.042823825031518936, -0.05241474136710167, 0.012129419483244419, 0.05133945867419243, -0.01715136133134365, 0.06372307986021042, -0.04556912183761597, 0.03250936418771744, -0.006920685060322285, -0.02981407195329666, -0.04500254988670349, -0.05049796774983406, -0.029278326779603958, 0.03250763937830925, 0.0235112514346838, 0.027343563735485077, -0.0194463599473238, 0.03125021606683731, -0.001025051111355424, -0.09699446707963943, 0.013379296287894249, 0.025437721982598305, -0.024235237389802933, 0.017438387498259544, 0.011084838770329952, -0.010664700530469418, -0.03595268726348877, 0.01770344376564026, 0.002252599224448204, -0.02362907864153385, 0.010987070389091969, -0.012097240425646305, -0.016876881942152977, 0.021213721483945847, 0.0011558111291378736, -0.018906887620687485, 0.002461413387209177, 0.005251557566225529, -0.03176505118608475, -0.09173603355884552, -0.026164980605244637, -0.009875382296741009, 0.012493985705077648, 0.013681232929229736, 0.05461348593235016, 0.05720503255724907, 0.04108965024352074, -0.011469059623777866, -0.016724759712815285, -0.007079144474118948, -0.014829965308308601, 0.066823810338974, -0.0592135526239872, 0.045591771602630615, -0.010322397574782372, -0.05788268521428108, -0.014110886491835117, 0.04179193824529648, -0.013144681230187416, 0.04145236685872078, -0.0010178426746279001, 0.014496958814561367, 0.0060824560932815075, -0.037732794880867004, 0.011096292175352573, -0.02334243431687355, 0.05734793469309807, 0.002028160961344838, -0.04868847131729126, -0.0831594169139862, 0.017530392855405807, 0.04181404784321785, 0.007365386933088303, -0.00818469375371933, 0.06168403849005699, 0.009810131974518299, -0.020158419385552406, -0.02478618547320366, -0.034875184297561646, -0.010585942305624485, 0.023347551003098488, -0.0330154225230217, 0.08658117055892944, -0.020099490880966187, 0.05886849761009216, -0.025305304676294327, -0.032675620168447495, -0.014085694216191769, -0.0006667741108685732, -0.03793790563941002, -0.01818213425576687, 0.016303211450576782, 0.01830417662858963, 0.01215228158980608, -0.04687725380063057, 0.03125647082924843, 0.07652892917394638, 0.0334608256816864, -0.012862260453402996, 0.009659047238528728, 0.012568076141178608, 0.001415599137544632, -0.007774640340358019, 0.003823337145149708, 0.09259355068206787, 0.010959461331367493, 0.01595713011920452, 0.006205492652952671, 0.04224085807800293, 0.018135996535420418, 0.0038035158067941666, -0.011050368659198284, 0.03287436068058014, 0.02860035002231598, 0.023159967735409737, 0.0033473344519734383, 0.0039898413233459, 0.07763876020908356, 0.029467307031154633, -0.015117131173610687, 0.04622809588909149, -0.017331907525658607, 0.021123498678207397, -0.00898777972906828, -0.01600074954330921, -0.06114516034722328, 0.008181151002645493, 0.02103535085916519, 0.09072984009981155, -0.0022292204666882753, -0.016752030700445175, -0.06442242115736008, 0.053334612399339676, 0.007128365803509951, -0.04911588132381439, 0.058189116418361664, 0.017595170065760612, -0.012022211216390133, 0.03703317418694496, 0.07668569684028625, 0.023986415937542915, -0.013035345822572708, -0.005705910734832287, -0.05820944905281067, 0.015394468791782856, 0.03006664663553238, 0.0001587236620252952, 0.013306308537721634, -0.006550977006554604, -0.04508204013109207, -0.06036410108208656, -0.018282296136021614, -0.006045728921890259, -0.07206522673368454, -0.03479699045419693, -0.021585185080766678, 0.014098374173045158, -0.01150547619909048, -0.01492262165993452, 0.05363251268863678, -0.023459332063794136, -0.0020477152429521084, -0.01659455895423889, 0.07596613466739655, -0.02123408392071724, -0.000495820539072156, -0.030740227550268173, 0.03249190375208855, -0.011866648681461811, -0.00012715242337435484, 0.06628880649805069, -0.030642306432127953, -0.015183964744210243, -0.04728703945875168, 0.021626882255077362, -0.027852585539221764, 0.0002274581347592175, -0.01996391825377941, 0.0006715679191984236, 0.008437919430434704, -0.02286415733397007, 0.03159718960523605, 0.041675083339214325, -0.050498850643634796, -0.04637070372700691, -0.027795908972620964, -0.06035401672124863, 0.039912149310112, 0.03947819024324417, 0.0078036109916865826, -0.020923539996147156, 0.011707651428878307, -0.050608355551958084, -0.028633028268814087, 0.0024302394594997168, -0.004165989346802235, -0.04716891050338745, 0.02706787921488285, 0.04543141648173332, 0.05236635357141495, -0.008799686096608639, 0.0050452640280127525, -0.016720103099942207, -0.02277519926428795, -0.06501404941082001, -0.04057740420103073, -0.058179114013910294, 0.02100907452404499, -0.000248667667619884, -0.05389752611517906, -0.007033670321106911, 0.04493510723114014, -0.03994616121053696, -0.019725317135453224, 0.00805157795548439, -0.06284969300031662, -0.028416220098733902, 0.02960059978067875, 0.004789192229509354, -0.010112011805176735, 0.04155155271291733, -0.04553106427192688, 0.008663102984428406, -0.008927810937166214, -0.0013677813112735748, -0.0039028257597237825, 0.025823330506682396, -0.0563574954867363, 0.0011559929698705673, -0.0408848412334919, 0.013811372220516205, 0.04168111830949783, -0.04513295739889145, -0.03726966306567192, 0.03475842624902725, 0.10935203731060028, 0.005349259357899427, -0.01968497782945633, 0.07211603969335556, -0.009357145056128502, -0.048468396067619324, 0.014630213379859924, 0.023905301466584206, 0.011440976522862911, 0.06539997458457947, -0.02410527504980564, 0.040536634624004364, -0.011119995266199112, -0.007568629924207926, -0.0490085706114769, -0.0189510527998209, 0.010996421799063683, 0.047735147178173065, -0.031661923974752426, -0.04251858964562416, 0.03714793547987938, 0.014993324875831604, -0.0466604121029377, 0.02918281964957714, 0.03761285915970802, 0.024399584159255028, -0.012015880085527897, -0.014528841711580753, 0.021333055570721626, -0.011568290181457996, 0.02035607397556305, 0.0028997575864195824, 0.004137477837502956, -0.012395975179970264, 0.046461619436740875, -0.008862012065947056, -0.0014212976675480604, -0.011822694912552834, -0.05429011583328247, 0.022167304530739784, -0.023587390780448914, 0.05496783182024956, -0.009169084019958973, -0.06628434360027313, 0.003746237838640809, 0.006624285131692886, 0.0047965338453650475, 0.013829157687723637, -0.024568704888224602, 0.007246867753565311, -0.007644049357622862, 0.025780268013477325, 0.01843937858939171, -0.007676048669964075, 0.020544901490211487, -0.03441775590181351, 0.008177170529961586, -0.047090791165828705, -0.008410882204771042, 0.007145165931433439, 0.04134702309966087, -0.03009140118956566, -0.023859519511461258, -0.02033504657447338, 0.01972772739827633, -0.026038017123937607, -0.024204954504966736, -0.0281221941113472, 0.048518408089876175, -0.010401356033980846, 0.015475254505872726, 0.028020089492201805, 0.0258492399007082, 0.020329687744379044, -0.05573594197630882, 0.009043186902999878, 0.01803639531135559, 0.033336102962493896, -0.03702306002378464, -0.04483652859926224, -0.0319206602871418, 0.03509443253278732, -0.014168008230626583, -0.04932986572384834, -0.03177551180124283, -0.061164189130067825, -0.01990259625017643, 0.013620685786008835, -0.02756439335644245, 0.0034524088259786367, 0.0013732353691011667, -0.030609261244535446, 0.03882705047726631, -0.011362960562109947, -0.005429820157587528, 0.012894188053905964, 0.02782900258898735, -0.05182255804538727, -0.03768307715654373, -0.016009049490094185, 0.011315750889480114, -0.008625641465187073, 0.0019113714806735516, -0.000875086581800133, -0.015543533489108086, -0.02137896418571472, -0.003182425629347563, 0.0037695446517318487, 0.06019046902656555 ]
I. - Les comptes à déclarer en application du deuxième alinéa de l'article 1649 A du code général des impôts sont ceux ouverts auprès de toute personne de droit privé ou public qui reçoit habituellement en dépôt des valeurs mobilières, titres ou fonds. II. - Les personnes physiques joignent la déclaration de compte à la déclaration annuelle de leurs revenus. Chaque compte à usage privé, professionnel ou à usage privé et professionnel doit être mentionné distinctement. Les associations et sociétés n'ayant pas la forme commerciale joignent leur déclaration de compte à la déclaration annuelle de leur revenu ou de leur résultat. III. - La déclaration de compte mentionnée au II porte sur le ou les comptes ouverts, détenus, utilisés ou clos, au cours de l'année ou de l'exercice par le déclarant, l'un des membres de son foyer fiscal ou une personne rattachée à ce foyer. Un compte est réputé être détenu par l'une des personnes visées au premier alinéa dès lors que celle-ci en est titulaire, co-titulaire, bénéficiaire économique ou ayant droit économique. Un compte est réputé avoir été utilisé par l'une des personnes visées au premier alinéa dès lors que celle-ci a effectué au moins une opération de crédit ou de débit pendant la période visée par la déclaration, qu'elle soit titulaire du compte ou qu'elle ait agi par procuration, soit pour elle-même, soit au profit d'une personne ayant la qualité de résident.
Code général des impôts, annexe iii
344 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041592544
2020-02-14 00:00:00
b43afc071b8b7c91dc0b6696f4042928104faf50c33768c12f4a6246569a4810
[ -0.04850885272026062, 0.06313066929578781, 0.028767168521881104, 0.008950256742537022, -0.09935266524553299, -0.0391884371638298, -0.07477390021085739, 0.03687892481684685, 0.06761382520198822, -0.038417186588048935, -0.06839990615844727, 0.02862260676920414, -0.04263821244239807, 0.006289538461714983, -0.05097333341836929, 0.013094588182866573, 0.08656477183103561, 0.004851630888879299, 0.007718644570559263, -0.016015974804759026, -0.04241326451301575, 0.008588149212300777, 0.020694179460406303, 0.030276548117399216, -0.04577255621552467, 0.09075479954481125, 0.03738940879702568, -0.06857605278491974, -0.01705756224691868, 0.03575817868113518, -0.07277335971593857, 0.004530681297183037, 0.03146599978208542, 0.0785507932305336, 0.01997717283666134, -0.012744969688355923, 0.004588933661580086, -0.016765950247645378, -0.05109458789229393, -0.01594563014805317, -0.012243109755218029, -0.02945712022483349, -0.022740090265870094, -0.006905845832079649, 0.019514033570885658, 0.01695626601576805, 0.01990639604628086, 0.026968495920300484, -0.09874346852302551, 0.007687791250646114, -0.0041374219581484795, 0.08379349112510681, 0.03285354748368263, 0.015079336240887642, 0.02041866071522236, 0.052775681018829346, -0.07671031355857849, 0.05179067701101303, 0.04246274381875992, -0.05624809116125107, 0.011889249086380005, -0.0023241445887833834, -0.03717946261167526, -0.07509637624025345, -0.017695514485239983, 0.03716703876852989, 0.016168057918548584, -0.046879902482032776, 0.13718536496162415, 0.04609030857682228, -0.04046529531478882, 0.05133520066738129, 0.0005462176632136106, 0.05271603539586067, -0.008877111598849297, 0.07883314788341522, -0.00020726656657643616, 0.03772556781768799, 0.0502016544342041, 0.04995188117027283, -0.01810237020254135, -0.003281642682850361, 0.0016847734805196524, -0.029734056442975998, -0.024614954367280006, -0.05224670097231865, 0.06653130054473877, -0.024612093344330788, -0.03320794180035591, 0.017831258475780487, 0.05451438948512077, -0.012948391027748585, -0.02065756916999817, 0.02665681764483452, -0.029175328090786934, 0.032983049750328064, -0.014819935895502567, 0.040933188050985336, 0.0982694998383522, -0.02362782508134842, -0.03031822107732296, -0.06196252256631851, -0.00592139083892107, -0.041068002581596375, -0.0071905856020748615, -0.06942139565944672, 0.028919506818056107, -0.02438175491988659, 0.010044301860034466, 0.005757550708949566, -0.057093072682619095, -0.0458158478140831, -0.04546159505844116, 0.005415921565145254, -0.0768764317035675, 0.11382152885198593, -0.012216874398291111, -0.040254585444927216, 0.0697297528386116, 0.05612042546272278, -0.015948990359902382, -0.015441839583218098, -0.041963886469602585, 0.03153014928102493, -0.08901362121105194, -0.011416233144700527, 0.0024490777868777514, -0.034615710377693176, -0.022865664213895798, -0.021400758996605873, 0.045438483357429504, 0.04227084293961525, 0.03458038717508316, 0.007283851969987154, -0.013321413658559322, -0.01215085294097662, -0.05133792757987976, 0.04905525594949722, 0.01837841421365738, -0.030315687879920006, -0.045839644968509674, 0.009180951863527298, -0.0038567264564335346, 0.0625714585185051, 0.03344384580850601, 0.019904375076293945, -0.04218548163771629, -0.07236026227474213, -0.013302602805197239, 0.027464689686894417, -0.009333442896604538, 0.042705923318862915, 0.044583700597286224, -0.04477205127477646, -0.019191233441233635, -0.03842652961611748, 0.022750400006771088, 0.03896653279662132, 0.025960735976696014, -0.02981461025774479, 0.0554756298661232, -0.02838520146906376, 0.012018374167382717, -0.05147639289498329, 0.0030718878842890263, -0.07453836500644684, 0.014749986119568348, 0.018395669758319855, -0.004263370297849178, -0.02274186536669731, -0.05118550732731819, 0.019916744902729988, -0.0008843374089337885, -0.0010546991834416986, -0.01733526401221752, -0.032017435878515244, -0.025890203192830086, 0.007780743762850761, -0.0645522028207779, 0.06887651979923248, 0.055954497307538986, -0.07317600399255753, 0.030942367389798164, 0.032824691385030746, 0.0038090243469923735, -0.00783688947558403, -0.02532702311873436, -0.032714344561100006, -0.02556362748146057, -0.04648463800549507, -0.03814452141523361, 0.002499994356185198, -0.06272400915622711, 0.010567392222583294, 0.016009211540222168, 0.00760281877592206, -0.06165069341659546, 0.06184691563248634, 0.011638684198260307, 0.02433682233095169, -0.005867974832653999, 0.02810567058622837, -0.020112833008170128, 0.035332221537828445, -0.009304577484726906, 0.03958427160978317, -0.011483428999781609, -0.007233982905745506, -0.031979337334632874, 0.0005180346197448671, 0.04161442071199417, -0.0033134815748780966, 0.007345631718635559, 0.032628968358039856, -0.00669558160007, -0.03191430866718292, -0.0697384849190712, 0.0140914935618639, 0.021875787526369095, -0.020836377516388893, -0.022461406886577606, 0.04569616541266441, -0.02472332864999771, -0.055611345916986465, 0.026644868776202202, 0.03384777158498764, 0.0010659541003406048, 0.01216148678213358, 0.02059967629611492, -0.03301107883453369, 0.00212852586992085, -0.0038327155634760857, 0.009553658775985241, 0.026556598022580147, -0.002796532353386283, -0.01906888373196125, 0.011233056895434856, 0.01396888867020607, -0.0857488363981247, 0.0672982931137085, 0.0033031716011464596, -0.018103567883372307, -0.016080114990472794, 0.0288565494120121, 0.01685834862291813, -0.06335214525461197, -0.01031861174851656, -0.0015427183825522661, 0.009629546664655209, 0.021571572870016098, -0.041853588074445724, 0.020357929170131683, -0.032113295048475266, -0.04057362303137779, -0.015727918595075607, -0.04222669079899788, -0.005441049579530954, 0.024879297241568565, 0.03324366360902786, -0.005294168833643198, 0.002046440728008747, -0.004585587419569492, -0.0452360138297081, -0.0263279490172863, 0.013291308656334877, -0.08470345288515091, 0.040150318294763565, -0.013854576274752617, -0.0007325192564167082, -0.053316786885261536, 0.013826005160808563, 0.08392578363418579, -0.012390431016683578, 0.06340775638818741, 0.03440999239683151, -0.040342748165130615, -0.02785256877541542, -0.023013213649392128, -0.0008828922873362899, 0.04721636325120926, -0.007581991609185934, 0.02145477384328842, -0.015027467161417007, 0.001705573289655149, -0.02832927741110325, 0.011139966547489166, 0.04304506629705429, 0.00484047457575798, -0.005091039463877678, 0.06617471575737, -0.03762487694621086, -0.011550415307283401, 0.002398792654275894, 0.07003350555896759, 0.001231371657922864, -0.04442458972334862, -0.027809692546725273, 0.07718601077795029, 0.049008436501026154, -0.07528393715620041, -0.030901288613677025, -0.026648567989468575, 0.01664622128009796, -0.009885471314191818, 0.012376093305647373, -0.03540077805519104, -0.03315237909555435, 0.013729201629757881, -0.028108930215239525, 0.0015015541575849056, -0.02654651179909706, -0.00646923016756773, 0.031228870153427124, -0.03114238940179348, -0.028905633836984634, -0.00009416295506525785, -0.062359172850847244, -0.00037457773578353226, -0.039025019854307175, 0.004535716958343983, 0.01813572272658348, 0.07349302619695663, -0.0056502316147089005, 0.0026067397557199, 0.007421096321195364, -0.028619132936000824, 0.025540849193930626, 0.025268439203500748, -0.025647884234786034, -0.019935283809900284, -0.04005248472094536, 0.012310194782912731, 0.03282839432358742, -0.04712441563606262, 0.02036270499229431, 0.02459789253771305, 0.03954312205314636, -0.00814832653850317, 0.0231167059391737, 0.024104148149490356, 0.03801087290048599, -0.02104308269917965, -0.06995121389627457, -0.008354038000106812, 0.04673779755830765, -0.036559540778398514, 0.05853843688964844, 0.013162419199943542, -0.004937922582030296, 0.014953210018575191, -0.006070218980312347, -0.009574261493980885, 0.08243190497159958, 0.01068190298974514, 0.016607368364930153, 0.016125718131661415, 0.0025653154589235783, 0.05314207449555397, -0.04433064162731171, 0.01690511405467987, -0.005069850943982601, -0.03119368478655815, -0.007881554774940014, 0.03862975537776947, 0.022432656958699226, -0.01759001612663269, 0.011002124287188053, -0.014510254375636578, -0.018006661906838417, 0.019710997119545937, -0.052008770406246185, 0.00966556090861559, -0.0021093711256980896, 0.04299479350447655, 0.016486361622810364, 0.030643107369542122, 0.0018650229321792722, 0.0400272011756897, 0.01852407492697239, 0.030952300876379013, 0.013230858370661736, 0.013727443292737007, 0.027173243463039398, -0.011826450936496258, 0.012380125001072884, -0.010365139693021774, 0.047710686922073364, 0.03154517710208893, 0.0004022840585093945, -0.02285265363752842, 0.01952921412885189, -0.004327806178480387, 0.026769815012812614, 0.018855221569538116, 0.02008848451077938, -0.01574672758579254, -0.004453510511666536, 0.03178611770272255, 0.036642368882894516, -0.018728245049715042, -0.005610226653516293, 0.016789136454463005, 0.0509197860956192, 0.03233033046126366, 0.05923899635672569, 0.03944273293018341, -0.00043505270150490105, -0.024827588349580765, -0.04825013130903244, 0.0035846158862113953, 0.06393714994192123, -0.028805313631892204, 0.025788532570004463, -0.053429316729307175, -0.051863498985767365, 0.0008702303166501224, 0.023413395509123802, -0.00274483859539032, 0.15674062073230743, -0.026491761207580566, -0.015044420957565308, 0.009980030357837677, 0.014248223975300789, -0.06087644025683403, -0.027840780094265938, -0.016706764698028564, 0.05553021281957626, 0.05295687913894653, -0.0032953235786408186, 0.06924089044332504, -0.009197899140417576, 0.029151441529393196, 0.0314655601978302, -0.052754003554582596, 0.016300806775689125, -0.014256903901696205, -0.025960208848118782, -0.00352081679739058, 0.022915584966540337, 0.03305451571941376, 0.004054691642522812, 0.025664832442998886, 0.03609681874513626, -0.03773723542690277, 0.017246486619114876, 0.034757256507873535, 0.0005113483057357371, 0.03430734947323799, 0.0200806874781847, -0.002543842885643244, -0.04616205394268036, 0.007488267961889505, -0.022621935233473778, 0.0035064176190644503, 0.008814951404929161, -0.030796466395258904, -0.016215279698371887, 0.021629003807902336, 0.03656357526779175, 0.04163249209523201, -0.00624902592971921, -0.0042022899724543095, 0.0020109096076339483, -0.0420953743159771, -0.03112737461924553, 0.00865387637168169, 0.0197222288697958, 0.05263562873005867, 0.012312273494899273, 0.051478590816259384, 0.03716833516955376, -0.009901496581733227, -0.03309844061732292, -0.04066742956638336, 0.008476142771542072, 0.03856266662478447, -0.011024709790945053, 0.041907280683517456, 0.014790782704949379, -0.011856227181851864, 0.007960831746459007, 0.038165368139743805, -0.007129713427275419, 0.039059486240148544, 0.003578401869162917, 0.03903337940573692, -0.06841671466827393, -0.09232155978679657, 0.0011467094300314784, 0.000056250228226417676, 0.03286078944802284, -0.020949184894561768, -0.003907086793333292, -0.006144637707620859, 0.01665370538830757, 0.03865785896778107, 0.011409095488488674, 0.009303819388151169, 0.07361333817243576, -0.017255200073122978, -0.024283483624458313, -0.040094953030347824, 0.019611451774835587, 0.06071238964796066, 0.03737346827983856, -0.0006411998183466494, 0.05790245905518532, 0.054256632924079895, 0.0422343946993351, -0.037692222744226456, -0.010727779008448124, -0.022560495883226395, -0.024767668917775154, -0.027546662837266922, -0.007409797050058842, 0.006094740703701973, -0.024134965613484383, 0.019382983446121216, 0.053516991436481476, 0.0007474946323782206, 0.06963454186916351, 0.020604146644473076, 0.0643073320388794, 0.0190434493124485, 0.028774887323379517, -0.012957170605659485, 0.055762529373168945, 0.02077624388039112, 0.05345463752746582, -0.0016539423959329724, 0.01809738762676716, 0.02999819628894329, 0.05195518583059311, -0.02291611209511757, 0.029077697545289993, -0.03952069208025932, 0.04471903666853905, 0.07259699702262878, 0.012281952425837517, 0.006319335196167231, -0.016235867515206337, 0.0014162830775603652, 0.05920751020312309, -0.00588715635240078, 0.02315247803926468, -0.04344252869486809, 0.01971120946109295, -0.020184502005577087, -0.03511115163564682, -0.04927846044301987, -0.003979891072958708, 0.04796049743890762, 0.001779028563760221, -0.03281420096755028, -0.03239259123802185, -0.0800330713391304, 0.04381825402379036, 0.004368085879832506, 0.0010594913037493825, 0.07588697224855423, 0.031710635870695114, -0.02499791793525219, -0.033262740820646286, -0.04133915901184082, 0.02311769686639309, -0.004236134700477123, 0.007300917990505695, 0.043117690831422806, -0.045365381985902786, -0.0015059364959597588, 0.010865609161555767, 0.041266120970249176, -0.002516150241717696, -0.06433417648077011, -0.018841061741113663, -0.013634623028337955, -0.005405448842793703, 0.04556312412023544, -0.008633381687104702, -0.02592543326318264, 0.011436468921601772, 0.00400387030094862, -0.008218669332563877, 0.02578195184469223, -0.006788037251681089, 0.012116922996938229, -0.0397406741976738, 0.04006868973374367, -0.022120675072073936, 0.010842784307897091, -0.017135629430413246, 0.09694868326187134, -0.003742475528270006, -0.011796418577432632, 0.016098126769065857, -0.008573858067393303, -0.01700817234814167, -0.007852870039641857, -0.058654770255088806, -0.024502426385879517, -0.014771785587072372, -0.0026642661541700363, 0.01045334804803133, 0.012892900966107845, 0.005550100468099117, 0.07136426866054535, -0.02408847026526928, -0.03473585098981857, -0.02248845435678959, -0.009977711364626884, -0.0725482776761055, 0.03363945707678795, 0.02028794027864933, 0.00867050513625145, -0.024550067260861397, -0.012311173602938652, 0.0671750083565712, -0.049358148127794266, 0.0027067428454756737, -0.03520598262548447, -0.030701082199811935, -0.007079071365296841, 0.07244119793176651, 0.052329618483781815, -0.045137085020542145, -0.009637939743697643, -0.02930440753698349, -0.07490819692611694, -0.0283975750207901, -0.024092402309179306, -0.03224566951394081, -0.00015378426178358495, -0.02513396553695202, -0.0051999990828335285, -0.009044060483574867, 0.00802045501768589, -0.010307480581104755, -0.017015544697642326, -0.04546096548438072, -0.04688263684511185, -0.03686561435461044, 0.04565150663256645, 0.0021585270296782255, -0.023950722068548203, 0.06728483736515045, 0.011644100770354271, -0.006233470048755407, 0.017141522839665413, -0.020281296223402023, 0.029181763529777527, -0.0012746580177918077, -0.03886736184358597, -0.04957720264792442, -0.04181302711367607, 0.015462097711861134, -0.03136031702160835, -0.04311182349920273, -0.05328177288174629, 0.03573262318968773, 0.06893079727888107, 0.04761682450771332, 0.06244174391031265, 0.06381595879793167, -0.05296047031879425, -0.0445881262421608, 0.030092889443039894, 0.01038315985351801, 0.004665668588131666, -0.0017271186225116253, 0.023481052368879318, 0.02849646657705307, -0.022639211267232895, 0.003945097327232361, -0.054168034344911575, -0.00318619585596025, 0.010431450791656971, -0.010456746444106102, -0.01834128238260746, -0.008750041015446186, 0.0544210746884346, -0.026337983086705208, -0.03079293482005596, -0.004591092932969332, -0.011563456617295742, -0.016797568649053574, -0.06254206597805023, -0.00723276799544692, -0.019758522510528564, 0.0027100483421236277, 0.01624389737844467, -0.0625283494591713, -0.014570779167115688, 0.02403877303004265, -0.012460298836231232, 0.010297088883817196, -0.03056941367685795, -0.013759751804172993, 0.011253059841692448, 0.07401197403669357, -0.01226004771888256, 0.07042442262172699, 0.006683887913823128, 0.013582272455096245, -0.011585538275539875, -0.022963127121329308, 0.01220308244228363, -0.019281232729554176, 0.04826325178146362, -0.005338451359421015, -0.0005795223987661302, -0.020022077485919, 0.04598537087440491, 0.008441047742962837, 0.015574920922517776, -0.028151849284768105, -0.011054805479943752, 0.0025984011590480804, 0.01796228066086769, 0.046124447137117386, 0.04258589819073677, -0.021296348422765732, 0.029106291010975838, -0.0017362594371661544, 0.031009098514914513, -0.023460587486624718, 0.028398124501109123, -0.0025820909067988396, 0.04604658484458923, -0.00496189808472991, 0.04402480646967888, 0.05959335342049599, 0.0245977733284235, 0.049310121685266495, 0.000006838472017989261, 0.018118249252438545, -0.04990274831652641, 0.016091180965304375, -0.017170703038573265, 0.00046888834913261235, -0.033623699098825455, 0.027702031657099724, -0.03206247836351395, -0.019640978425741196, 0.024623624980449677, 0.007921401411294937, -0.049837999045848846, -0.03808511793613434, 0.009795473888516426, -0.01407804898917675, 0.004318461753427982, -0.09326682984828949, 0.03468018025159836, 0.016207661479711533, 0.0321410708129406, 0.031943898648023605, 0.010381092317402363, -0.003036005888134241, 0.05263292044401169, 0.0331619456410408, -0.008747241459786892, 0.0033146431669592857, -0.03719228133559227, 0.0008934495272114873, -0.023752111941576004, -0.04282449185848236, -0.02815348282456398, 0.0018297609640285373, 0.007589496672153473 ]
I. – La déclaration de compte visée à l'article 344 A mentionne : – la désignation et l'adresse de la personne dépositaire ou gestionnaire auprès de laquelle le compte est ouvert ; – la désignation du compte : numéro, nature, usage et type du compte ; – la date d'ouverture et/ ou de clôture du compte au cours de la période au titre de laquelle la déclaration est effectuée ; – les éléments d'identification du déclarant. Ce dernier précise les éléments d'identification du titulaire du compte, lorsqu'il agit en qualité de bénéficiaire d'une procuration dans les conditions visées au troisième alinéa du III de l'article 344 A de représentant d'un tel bénéficiaire ou du titulaire du compte. Lorsque le déclarant agit en tant que représentant du bénéficiaire de la procuration, il indique également les éléments d'identification de ce dernier. II. – Les éléments d'identification prévus au I sont, pour chaque compte, les suivants : 1. Pour les personnes physiques : a) Les noms, prénoms, date et lieu de naissance et adresse lorsqu'elles agissent en qualité de particulier ou comme représentant du titulaire du compte ou du bénéficiaire d'une procuration dans les conditions visées au troisième alinéa du III de l'article 344 A ; b) Lorsqu'elles agissent en qualité d'exploitant d'une activité donnant lieu à une déclaration spécifique de résultats, elles précisent, en sus des éléments visés au a, l'adresse du lieu d'activité et, s'il y a lieu, le numéro SIRET et l'appellation sous laquelle est exercée l'activité. 2. Pour les personnes morales : leur dénomination ou raison sociale, leur forme juridique, leur numéro SIRET et l'adresse de leur siège social ou de leur principal établissement. La déclaration de compte comporte également l'adresse du ou des titulaires ainsi que l'adresse du ou des bénéficiaires d'une procuration qui a été communiquée au dépositaire ou gestionnaire du compte étranger lorsque cette adresse diffère de celle qui doit être indiquée en application des dispositions précédentes.
Code général des impôts, annexe iii
344 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038668526
2019-06-08 00:00:00
392fbdaca42e5a20f1fb75f4fa92cef3cce95b1a37c53c4f7e97bb324a534526
[ -0.04832999408245087, 0.10933592915534973, -0.042788103222846985, 0.014124466106295586, -0.08575155586004257, -0.08451397716999054, -0.07189749926328659, 0.05011501535773277, 0.06700428575277328, -0.008274871855974197, -0.036265209317207336, 0.025456629693508148, -0.0042729005217552185, 0.007048251107335091, -0.07192815840244293, 0.0574115552008152, 0.09471956640481949, -0.008543893694877625, -0.007536774966865778, -0.028888484463095665, -0.01962267793715, 0.01055607944726944, 0.060269419103860855, -0.005928918719291687, -0.009687671437859535, 0.06275232881307602, 0.05381340533494949, -0.053592655807733536, -0.03499843552708626, 0.02095217816531658, -0.04377453029155731, -0.004311298485845327, -0.002033910946920514, 0.028035057708621025, 0.04920303449034691, -0.006870420183986425, 0.022269869223237038, 0.012382525019347668, -0.03724849596619606, -0.040422890335321426, 0.025892386212944984, 0.025172432884573936, -0.0013500938657671213, -0.002113261492922902, 0.022262683138251305, 0.03361273556947708, -0.020863061770796776, -0.015211323276162148, -0.056328095495700836, -0.0049993428401649, -0.002122707897797227, 0.06190076097846031, 0.022679857909679413, -0.013515561819076538, 0.02833087183535099, 0.06750292330980301, -0.10060182958841324, 0.027132496237754822, 0.042269691824913025, -0.060697026550769806, 0.032064858824014664, -0.002469470025971532, -0.07657024264335632, -0.08828192949295044, 0.03577292338013649, 0.002392851747572422, 0.025591932237148285, -0.034982454031705856, 0.11318406462669373, 0.04053046181797981, -0.016420723870396614, 0.04652740806341171, -0.0050656781531870365, 0.048249147832393646, 0.04850110784173012, 0.04501223936676979, -0.033028583973646164, -0.017523648217320442, 0.008729900233447552, 0.042991384863853455, -0.06993509083986282, -0.0015871356008574367, 0.006137686315923929, -0.024469641968607903, -0.02873220294713974, -0.018899153918027878, 0.064871646463871, -0.040793277323246, -0.005376074928790331, 0.05098477751016617, 0.027115898206830025, 0.019093619659543037, -0.05315128713846207, 0.019358273595571518, 0.06711792200803757, 0.02933102287352085, -0.028211560100317, 0.05293605104088783, 0.09712278842926025, -0.00527987303212285, 0.0039765359833836555, -0.014204337261617184, -0.007531656883656979, -0.06080503389239311, -0.00385094340890646, -0.006818263791501522, 0.02804330177605152, 0.022008873522281647, -0.03649629279971123, 0.0008320416091009974, -0.02508493885397911, -0.0728926807641983, -0.028125355020165443, 0.0478426069021225, -0.05326059088110924, 0.06820382177829742, -0.015523960813879967, -0.02729468233883381, 0.045800384134054184, 0.032021716237068176, -0.025367263704538345, -0.022715970873832703, -0.04199349507689476, 0.022862758487462997, -0.10307063907384872, -0.027554092928767204, 0.006827610544860363, -0.053645938634872437, 0.0023622021544724703, 0.00153730611782521, 0.040191758424043655, -0.018217867240309715, -0.023768194019794464, 0.006594600155949593, -0.00038872339064255357, -0.0026291683316230774, -0.037816282361745834, 0.04762197285890579, 0.03471466526389122, -0.035304997116327286, -0.04493241384625435, 0.05113125964999199, -0.01716298796236515, 0.07737130671739578, -0.0043852743692696095, 0.03699808195233345, -0.024129491299390793, -0.038118716329336166, 0.02073206752538681, 0.047358568757772446, 0.008483171463012695, 0.04810481145977974, 0.06093227490782738, 0.009396934881806374, -0.0018238496268168092, -0.0244193896651268, -0.050036098808050156, 0.03756056725978851, 0.0025343659799546003, -0.047809749841690063, 0.06045125052332878, 0.027700524777173996, 0.011616614647209644, -0.017924422398209572, -0.03141621872782707, -0.06386593729257584, 0.013093074783682823, -0.014528857544064522, -0.002797933993861079, -0.0039040029514580965, -0.05719389021396637, 0.013952042907476425, 0.024628503248095512, -0.023548025637865067, -0.015743887051939964, 0.0048634870909154415, -0.04983765631914139, 0.0663033202290535, -0.05816689133644104, 0.07929650694131851, -0.0021554604172706604, -0.03497431427240372, 0.023106472566723824, 0.0075799645856022835, -0.003325201105326414, 0.0053953612223267555, -0.0427560918033123, -0.006048865616321564, 0.03793429210782051, -0.06091499701142311, -0.007708627264946699, -0.005456691607832909, -0.06550123542547226, 0.021373817697167397, 0.023125484585762024, 0.0059621683321893215, -0.057811617851257324, 0.03431027755141258, 0.04414058104157448, 0.018168656155467033, -0.03453487157821655, 0.0336371473968029, -0.031105181202292442, 0.02947358973324299, -0.02155640907585621, -0.013731355778872967, -0.00022964400704950094, -0.026171227917075157, -0.04896565526723862, -0.0385042242705822, 0.04921778291463852, -0.025791408494114876, -0.00041853010770864785, 0.0015737018547952175, -0.002811899408698082, -0.006420958787202835, -0.07897426187992096, 0.010622181929647923, 0.027805566787719727, -0.020549388602375984, -0.012686418369412422, -0.012356260791420937, -0.04589930921792984, -0.009284254163503647, -0.021166276186704636, 0.023376628756523132, -0.008404386229813099, 0.0038485578261315823, 0.008404276333749294, -0.035576675087213516, -0.011910449713468552, -0.03433695808053017, 0.03281261399388313, 0.0037092578131705523, 0.03554697707295418, -0.03517371788620949, 0.05215759947896004, 0.0062517523765563965, -0.02543301321566105, 0.00930745992809534, 0.009301387704908848, -0.019113464280962944, 0.02603747323155403, 0.016217315569519997, 0.03726538270711899, 0.02704923041164875, -0.026944288983941078, 0.011832629330456257, 0.0004182895354460925, -0.010006263852119446, -0.049401845782995224, 0.030830854550004005, -0.009379102848470211, -0.03614096716046333, -0.05384071543812752, -0.016636034473776817, 0.01649177446961403, -0.0069041382521390915, 0.009335357695817947, 0.03970909118652344, 0.024554776027798653, -0.011745698750019073, -0.0664081871509552, -0.021891335025429726, 0.003958961460739374, -0.06728372722864151, 0.04586987569928169, -0.05050799250602722, -0.012033090926706791, -0.0848931148648262, 0.019567200914025307, 0.09385596215724945, -0.020495736971497536, 0.07112208008766174, 0.00934111513197422, -0.029604081064462662, -0.03221334144473076, -0.05652203410863876, 0.00102758698631078, 0.013414410874247551, 0.018505293875932693, -0.0013545113615691662, -0.086035817861557, -0.022370338439941406, -0.011712245643138885, 0.04225148633122444, 0.04890822619199753, 0.02095213532447815, -0.028149278834462166, 0.03999260440468788, -0.035604435950517654, -0.05412418022751808, -0.024199526757001877, 0.07034189999103546, -0.005745451431721449, -0.004829665180295706, 0.006570899393409491, 0.023393576964735985, 0.023083359003067017, -0.044103145599365234, -0.04505232349038124, -0.0015500625595450401, 0.032191384583711624, 0.000751683721318841, -0.039739567786455154, -0.020456179976463318, -0.01988893188536167, 0.005647627171128988, -0.029883135110139847, 0.0164799764752388, -0.0071785044856369495, 0.016813959926366806, 0.0024671878200024366, 0.0052463700994849205, -0.03505486622452736, 0.009571039117872715, -0.014395821839571, 0.03789856284856796, -0.05595577135682106, -0.02120557427406311, -0.01232851855456829, 0.10376910120248795, 0.02115265652537346, 0.013130386359989643, -0.03779371827840805, -0.028233913704752922, 0.006744835991412401, -0.015342282131314278, -0.03932641074061394, -0.010240753181278706, -0.005770527292042971, 0.020889155566692352, 0.018462056294083595, -0.07502362132072449, 0.004414834082126617, 0.007786976173520088, 0.021674662828445435, -0.023573318496346474, 0.0034767412580549717, 0.01590665802359581, 0.04438534379005432, -0.024768177419900894, -0.0587819367647171, 0.0063406843692064285, 0.04884810373187065, -0.045934706926345825, -0.0019349944777786732, -0.013501147739589214, 0.011451060883700848, -0.0021458156406879425, 0.017929600551724434, 0.026138223707675934, 0.0831948071718216, -0.022833161056041718, 0.035791222006082535, -0.001992783509194851, -0.04102863743901253, 0.010082575492560863, -0.03049190528690815, 0.015798762440681458, 0.02737830951809883, -0.03457654267549515, -0.01417778804898262, 0.03710780665278435, 0.0572153776884079, 0.009832191281020641, -0.007582387421280146, 0.011881225742399693, 0.0018140968168154359, 0.02828257903456688, -0.0707496777176857, 0.03179146349430084, -0.049483779817819595, 0.03175373747944832, 0.008342089131474495, 0.005078607238829136, 0.00037696800427511334, 0.04410877823829651, -0.01757497526705265, 0.02655363827943802, 0.004388274624943733, 0.009942229837179184, 0.04585254564881325, 0.04791424795985222, 0.030577218160033226, 0.013385104946792126, 0.023282857611775398, -0.01801859401166439, 0.017552480101585388, -0.0101216621696949, 0.006778040435165167, -0.009247681125998497, 0.027765659615397453, 0.028277207165956497, 0.01594841107726097, -0.00501345144584775, -0.00473816879093647, 0.036824602633714676, -0.016965292394161224, 0.01575423963367939, -0.018607227131724358, -0.025225404649972916, 0.03455357998609543, 0.09168969839811325, 0.12106886506080627, 0.012695549055933952, -0.015898896381258965, -0.031291816383600235, -0.008012433536350727, 0.030951596796512604, 0.09872709214687347, 0.006645939312875271, 0.01646117866039276, -0.04461247846484184, 0.030146053060889244, 0.02250755950808525, 0.022322457283735275, 0.05037479102611542, 0.16485881805419922, -0.05621769279241562, 0.023349713534116745, -0.0012967883376404643, 0.05151794105768204, -0.004897765349596739, -0.04087967425584793, 0.0035539078526198864, 0.054711706936359406, 0.03607435151934624, 0.007003130856901407, 0.0732273980975151, -0.09529045969247818, 0.05462326481938362, 0.027818555012345314, -0.055395323783159256, -0.006261462811380625, -0.024436160922050476, -0.03861656039953232, 0.02052609995007515, 0.013512530364096165, -0.0013034073635935783, 0.020357217639684677, 0.04431150108575821, 0.015835072845220566, -0.058400411158800125, -0.02429589442908764, 0.035219594836235046, 0.00838270504027605, 0.039317261427640915, -0.0010267706820741296, 0.008499965071678162, -0.02625098265707493, 0.010568884201347828, -0.02254059724509716, 0.01852409727871418, 0.05330982804298401, -0.009486177936196327, -0.015367264859378338, 0.011148745194077492, 0.038728851824998856, 0.03904883190989494, -0.0069848308339715, -0.0033678647596389055, 0.0000892293537617661, -0.02089812234044075, -0.024660971015691757, 0.02379864640533924, 0.01111095491796732, 0.008079477585852146, 0.045994244515895844, 0.04843254014849663, 0.0650717243552208, 0.0026925315614789724, -0.01727185770869255, 0.006655368488281965, -0.03101455047726631, 0.06910880655050278, -0.04761509969830513, 0.010115635581314564, -0.013900273479521275, -0.023275287821888924, -0.025697952136397362, 0.04031876102089882, -0.017951715737581253, 0.033558815717697144, -0.019227640703320503, 0.0009117260342463851, -0.03810520097613335, -0.06526774913072586, -0.0023571501951664686, 0.028900258243083954, 0.012508943676948547, -0.04064292460680008, 0.012532344087958336, 0.01577935926616192, 0.0029936523642390966, 0.06199289858341217, -0.009430073201656342, 0.0022003445774316788, 0.04523663595318794, 0.03688020631670952, -0.026512743905186653, -0.03487003967165947, 0.027689294889569283, 0.040604375302791595, 0.03684232383966446, 0.0023110448382794857, 0.0562097430229187, 0.015176532790064812, 0.05052270367741585, -0.051293715834617615, -0.028481582179665565, 0.007413832470774651, -0.02212681621313095, -0.07698449492454529, -0.0017152514774352312, -0.0010419173631817102, -0.009802903048694134, 0.01898212917149067, -0.009869230911135674, 0.0054326131939888, 0.07748682796955109, 0.013999135233461857, 0.016299284994602203, -0.007493898738175631, -0.020639173686504364, -0.06279906630516052, 0.015730436891317368, 0.023763366043567657, 0.061682842671871185, 0.02202332392334938, -0.0019440801115706563, 0.00357184954918921, 0.013799247331917286, 0.07030331343412399, 0.010995496064424515, -0.00858533289283514, -0.031106026843190193, 0.002931388095021248, 0.020531153306365013, -0.005242294166237116, 0.023631365969777107, -0.02683388628065586, 0.04592443257570267, -0.028291968628764153, 0.06088744103908539, -0.04123525694012642, -0.012398992665112019, -0.04385661706328392, -0.03245089575648308, -0.02353278361260891, 0.014015261083841324, 0.03399508446455002, 0.061697352677583694, -0.03543099761009216, -0.05147475749254227, -0.08288922160863876, 0.02544063702225685, -0.019095471128821373, 0.011440320871770382, 0.045981284230947495, -0.0007454563165083528, 0.0010290637146681547, -0.03028934821486473, 0.02226080186665058, 0.05227471515536308, -0.03633901849389076, -0.04078260064125061, 0.021787414327263832, 0.010938483290374279, 0.0000600293860770762, 0.027082916349172592, 0.05225592106580734, 0.034567829221487045, -0.03716526925563812, -0.026528261601924896, 0.016545860096812248, -0.012029420584440231, -0.03536480665206909, -0.02436061017215252, -0.008398059755563736, -0.03352263569831848, -0.019098451361060143, 0.011200339533388615, 0.040070097893476486, 0.025095462799072266, -0.010982397943735123, -0.03587972745299339, 0.04789796099066734, -0.004635215271264315, -0.0379001721739769, -0.018012462183833122, 0.03154344484210014, 0.013064845465123653, -0.027623195201158524, 0.022237783297896385, 0.00424904515966773, -0.0021235665772110224, 0.020633211359381676, -0.014707800932228565, -0.018648317083716393, -0.025400729849934578, -0.026544228196144104, 0.0003943787596654147, -0.008951843716204166, -0.0011841796804219484, 0.025087997317314148, -0.017139635980129242, -0.10168082267045975, -0.014321374706923962, 0.019737275317311287, -0.052945155650377274, -0.02747940830886364, 0.020191514864563942, 0.02200721576809883, 0.004479190334677696, -0.005579965654760599, -0.03994924575090408, -0.016228633001446724, 0.03479645773768425, -0.0061151739209890366, -0.03982938081026077, -0.0070441956631839275, 0.05374443158507347, 0.03295636549592018, -0.05905637517571449, -0.02368035912513733, -0.044831376522779465, -0.017302773892879486, -0.027041709050536156, -0.029097996652126312, -0.03254770115017891, -0.015203346498310566, -0.0048262085765600204, 0.009791341610252857, 0.037139784544706345, 0.057355478405952454, -0.03333447501063347, -0.04177674651145935, 0.0033984999172389507, -0.09965403378009796, -0.008757434785366058, 0.013651697896420956, -0.007661663927137852, -0.0010366026544943452, 0.09109558165073395, 0.0017104322323575616, 0.0055971406400203705, 0.02209446020424366, -0.017226442694664, 0.00783817283809185, 0.02008507028222084, -0.04202475771307945, -0.015507645905017853, -0.02778719551861286, -0.024004854261875153, 0.010803422890603542, -0.03845423460006714, -0.08032739162445068, 0.02194509655237198, 0.06697804480791092, 0.02598925493657589, -0.004816451575607061, 0.061496056616306305, -0.017734704539179802, -0.0475018173456192, 0.02796931564807892, 0.012619865126907825, 0.021480273455381393, 0.038152966648340225, -0.015726054087281227, 0.022779425606131554, -0.018577704206109047, -0.017922917380928993, -0.03246280550956726, -0.02152821607887745, 0.006521315313875675, -0.032989323139190674, -0.008996531367301941, -0.030800627544522285, 0.08151722699403763, 0.00381791521795094, -0.013729364611208439, 0.030771171674132347, 0.02535935863852501, -0.02449493668973446, -0.05609363690018654, -0.000111310240754392, -0.026770159602165222, 0.006028591655194759, 0.009696208871901035, -0.007915180176496506, -0.006045820657163858, -0.007585491519421339, 0.00016291647625621408, -0.0032597517129033804, -0.005128159653395414, -0.019624337553977966, -0.0298966895788908, 0.033586353063583374, -0.01701911725103855, 0.05441293492913246, 0.01102402713149786, -0.04381118714809418, 0.0029629282653331757, -0.024114055559039116, 0.008286437019705772, 0.0051996661350131035, 0.048863112926483154, 0.015370997600257397, -0.004126494284719229, 0.02075166068971157, 0.04817834123969078, 0.0022694156505167484, 0.03941292688250542, -0.03310678154230118, 0.02091638743877411, 0.01574312150478363, 0.0062109907157719135, 0.0208370853215456, 0.03810028359293938, -0.0056587401777505875, 0.05275293439626694, -0.01306842640042305, 0.00964923482388258, 0.000544622540473938, 0.053285375237464905, 0.007894553244113922, 0.09107165038585663, 0.005985056981444359, 0.022535433992743492, -0.019177565351128578, -0.003249491099268198, 0.030568741261959076, -0.011760431341826916, 0.0016962287481874228, -0.026077700778841972, 0.023014508187770844, -0.008035101927816868, 0.007476354483515024, -0.000697478128131479, 0.038981031626462936, -0.027406034991145134, -0.06618303805589676, 0.0312737412750721, -0.027721378952264786, 0.0033610034734010696, 0.009593852795660496, -0.045721977949142456, -0.041436512023210526, 0.03101450204849243, -0.028983091935515404, 0.035726871341466904, -0.02345484308898449, 0.032180748879909515, 0.054505009204149246, 0.008584865368902683, 0.009804469533264637, 0.04688268527388573, 0.03635375201702118, -0.004295214544981718, 0.018931850790977478, -0.036003097891807556, 0.0680600106716156, -0.02551400475203991, -0.037978824228048325, -0.002705504186451435, 0.020566850900650024, 0.017695773392915726 ]
I. – Les contribuables doivent joindre à la déclaration prévue au 1 de l'article 170 du code général des impôts une déclaration spéciale mentionnant le ou les contrats de capitalisation ou placements de même nature, notamment les contrats d'assurance vie, qu'ils ont souscrits auprès des organismes mentionnés à l'article 1649 AA du code général des impôts. II. – La déclaration spéciale mentionnée au I porte sur le ou les contrats de capitalisation ou placements de même nature, notamment les contrats d'assurance vie, souscrits hors de France par le déclarant ou une personne à charge du déclarant, au sens des articles 196 à 196 B du code général des impôts. III. – Cette déclaration doit indiquer pour chaque contrat ou placement : a) L'identification du souscripteur : nom, prénom, adresse, date et lieu de naissance ; b) L'adresse du siège de l'organisme d'assurance ou assimilé et, le cas échéant, de la succursale qui accorde la couverture ; c) La désignation du contrat ou placement, ses références et la nature des risques garantis ; d) Le moment à partir duquel le risque est garanti et la durée de cette garantie ; e) Les dates d'effet des avenants survenus au cours de l'année concernée ; f) La date d'effet et le montant de chaque opération de dénouement total ou partiel effectuée au cours de l'année concernée ; g) Le montant total des opérations de versement des primes effectuées au cours de l'année concernée ; h) Le cas échéant, la valeur de rachat ou le montant du capital garanti, y compris sous forme de rente, au 1er janvier de l'année de la déclaration.
Code général des impôts, annexe iii
344 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043164894
2021-02-21 00:00:00
f0dc9a3cefd631a61dd12133c33334918f6f7a235187923cbb11910077d22cca
[ -0.033041633665561676, 0.042373526841402054, -0.009471300058066845, 0.019457096233963966, -0.019778011366724968, -0.016149604693055153, -0.051445890218019485, 0.017586542293429375, 0.06883034855127335, -0.08283834904432297, -0.06482208520174026, -0.020435567945241928, -0.019618235528469086, 0.039950884878635406, -0.058899495750665665, 0.028165778145194054, 0.06201651319861412, 0.022233381867408752, 0.03254622966051102, 0.030281970277428627, 0.0030349665321409702, 0.002247944474220276, -0.04185556247830391, 0.06205024570226669, -0.040895842015743256, 0.09655890613794327, 0.07176493853330612, -0.08518743515014648, -0.03880276530981064, 0.012910526245832443, -0.0587320439517498, -0.018342146649956703, 0.05917938053607941, 0.05631670355796814, 0.049261804670095444, -0.06075909361243248, 0.008891718462109566, -0.009785182774066925, 0.01344822347164154, -0.004817592445760965, 0.015082056634128094, 0.027296368032693863, 0.04288958013057709, -0.011940378695726395, 0.02431054599583149, 0.036665502935647964, 0.033035993576049805, 0.007745634764432907, -0.04032529145479202, 0.05572058632969856, -0.03933173790574074, -0.012137849815189838, 0.008682029321789742, -0.013642697595059872, -0.004373413976281881, 0.09648944437503815, -0.08697007596492767, 0.03741117939352989, 0.04941091686487198, -0.05835016444325447, -0.013458781875669956, -0.002155938884243369, -0.06764373183250427, -0.02378159947693348, 0.006425331346690655, 0.032451506704092026, 0.03311513736844063, -0.014766335487365723, 0.07684718817472458, 0.03940828517079353, -0.009946722537279129, 0.039316002279520035, -0.071662038564682, 0.028737038373947144, 0.07697570323944092, 0.03607385233044624, -0.033479955047369, -0.002874024910852313, 0.013919533230364323, 0.0012039566645398736, -0.05061756446957588, 0.016273096203804016, -0.027430569753050804, 0.0317363440990448, -0.0369189977645874, -0.01776833087205887, 0.03674417361617088, -0.042007602751255035, -0.012839076109230518, 0.003163830144330859, 0.09150603413581848, -0.0030171293765306473, -0.05013073980808258, 0.05837669596076012, 0.0370144248008728, 0.020661234855651855, -0.026956725865602493, 0.06251610070466995, 0.10024549067020416, 0.012973061762750149, -0.002836930798366666, -0.03529955819249153, 0.05160193890333176, -0.012908658012747765, 0.0225241556763649, 0.008369502611458302, 0.0642978698015213, -0.027036389335989952, -0.05687416344881058, 0.000716082751750946, -0.040381431579589844, -0.02082880400121212, -0.0625762790441513, 0.0034646654967218637, -0.023680100217461586, 0.043954357504844666, -0.04027697071433067, -0.015900416299700737, 0.03289103880524635, 0.04346826672554016, -0.02686152048408985, 0.03787343576550484, -0.06658055633306503, -0.014001022092998028, -0.08670112490653992, -0.0250773336738348, 0.014443943277001381, -0.021749280393123627, -0.03819628804922104, -0.022713445127010345, 0.03980803117156029, 0.006990808993577957, 0.021590225398540497, -0.04065997898578644, 0.060588374733924866, -0.044313982129096985, -0.033021628856658936, 0.06406670063734055, 0.012499707750976086, -0.03405478224158287, -0.07641267776489258, 0.04928600415587425, -0.009684037417173386, 0.017673475667834282, -0.07633167505264282, 0.03157160058617592, -0.013653104193508625, -0.05775163322687149, 0.0130933141335845, -0.0012177422177046537, -0.03833134472370148, 0.04659470170736313, 0.04535598307847977, 0.02954884059727192, 0.019666841253638268, -0.01070262398570776, -0.03115038573741913, 0.011221436783671379, 0.02527875266969204, -0.04535740986466408, -0.007710321340709925, 0.0182864461094141, -0.0357145257294178, 0.0056142788380384445, -0.04316967353224754, -0.04561532288789749, -0.010269638150930405, -0.004355679266154766, 0.013024888932704926, 0.01773887127637863, -0.05188491567969322, 0.014205091632902622, 0.01806531473994255, -0.022459181025624275, 0.004016422200948, 0.014335990883409977, -0.01353084109723568, 0.05403459817171097, -0.07564181834459305, 0.0650135949254036, -0.019392963498830795, -0.06981652975082397, -0.04214313626289368, 0.018962109461426735, 0.06818491965532303, -0.015452110208570957, -0.007972936145961285, 0.02530604973435402, 0.04124101251363754, -0.022493069991469383, -0.029922587797045708, 0.002768565434962511, -0.055747050791978836, 0.026655763387680054, 0.03430940955877304, -0.06013571098446846, -0.05363105982542038, 0.07964024692773819, 0.015173837542533875, -0.004594721831381321, 0.007231131196022034, 0.04845212399959564, -0.05690327659249306, 0.03403196483850479, -0.04553954675793648, -0.023710595443844795, -0.02605459839105606, 0.005969698540866375, -0.04642512649297714, -0.05014718696475029, 0.06857487559318542, -0.0252287145704031, -0.011876609176397324, 0.046922892332077026, -0.033581625670194626, -0.022879257798194885, -0.03190635144710541, 0.007150875870138407, 0.01271853968501091, -0.03941326215863228, 0.010314431972801685, -0.04758582264184952, -0.038083724677562714, -0.06736478954553604, 0.04508296027779579, 0.028452055528759956, -0.000721932272426784, -0.0008091580821201205, -0.013013262301683426, -0.022108249366283417, 0.06173662096261978, -0.07526416331529617, -0.00560940383002162, -0.02697015181183815, 0.014532243832945824, -0.005915138404816389, -0.026491545140743256, 0.0005519892438314855, -0.06569582968950272, 0.031451351940631866, 0.02268097922205925, 0.030201256275177002, 0.04918456822633743, 0.0049072797410190105, 0.007750443182885647, 0.029973050579428673, -0.03653242066502571, -0.021977510303258896, -0.012583496049046516, -0.011165399104356766, -0.03654257953166962, 0.01444057933986187, 0.0020187823101878166, -0.04879707843065262, -0.030072152614593506, -0.02793586440384388, 0.013869402930140495, 0.014715244993567467, -0.007518320344388485, -0.002496799686923623, -0.006447098683565855, -0.007828178815543652, 0.03568768501281738, -0.006036869715899229, -0.017322823405265808, -0.08844003826379776, 0.026351656764745712, 0.023852156475186348, 0.03409365192055702, -0.025216881185770035, 0.01877022534608841, 0.07682673633098602, 0.015994468703866005, 0.0691012293100357, 0.029339563101530075, -0.030072569847106934, -0.10378121584653854, 0.014124779962003231, 0.04485591500997543, 0.020104674622416496, 0.015669114887714386, -0.013880226761102676, -0.06379586458206177, -0.0008417330682277679, -0.0306216012686491, 0.002235078252851963, 0.012580916285514832, -0.0012788770254701376, 0.008194786496460438, 0.06747555732727051, 0.012259433977305889, -0.027467850595712662, 0.028191305696964264, 0.08635462820529938, 0.021229080855846405, -0.038485798984766006, -0.04280058294534683, 0.031777624040842056, 0.0194572564214468, -0.0121958889067173, 0.024094562977552414, 0.02317149192094803, 0.0216214619576931, 0.004082494415342808, -0.04495377466082573, -0.03674263879656792, -0.024371379986405373, -0.03429190441966057, -0.018958764150738716, 0.008833961561322212, -0.003525021020323038, -0.02037259191274643, 0.04848039895296097, -0.0004340703599154949, -0.015213031321763992, -0.0027397526428103447, 0.01200900785624981, -0.026790646836161613, -0.032172393053770065, 0.00035540852695703506, -0.029803631827235222, 0.0708097517490387, 0.011536475270986557, 0.08338040858507156, -0.04992048814892769, -0.007165528833866119, 0.014630088582634926, 0.01850152388215065, -0.04965841770172119, 0.006720006465911865, -0.026388244703412056, 0.03145862743258476, 0.027669107541441917, -0.06385330855846405, 0.009538596495985985, 0.016948482021689415, 0.03299276530742645, -0.06311771273612976, 0.0036500936839729548, 0.03258823603391647, 0.054923560470342636, -0.04500843584537506, -0.0613681860268116, 0.008285385556519032, 0.06530493497848511, -0.024902261793613434, 0.059458088129758835, -0.02100527100265026, 0.004119948949664831, -0.0034978226758539677, 0.0171324722468853, -0.007118279580026865, 0.06385330855846405, 0.016429629176855087, 0.023265013471245766, 0.0012782505946233869, 0.0016002682968974113, 0.044041987508535385, -0.022936107590794563, 0.041192181408405304, 0.03949263319373131, -0.03086582012474537, -0.0476953461766243, 0.05380762740969658, 0.0260116346180439, 0.0028775560203939676, -0.0213260967284441, -0.014251668937504292, -0.017669307067990303, 0.03279378265142441, -0.07407646626234055, -0.012264690361917019, 0.006589724216610193, 0.038072291761636734, -0.04004357010126114, 0.016892990097403526, 0.027568437159061432, 0.040804423391819, -0.0011218119179829955, -0.0068223136477172375, 0.007577122189104557, 0.013947581872344017, 0.02891203574836254, 0.011197449639439583, 0.034060146659612656, 0.015420784242451191, -0.007959580980241299, -0.02361178770661354, -0.0063837626948952675, 0.04477676749229431, -0.032580383121967316, -0.012342010624706745, 0.05517696216702461, 0.016244040802121162, -0.004465548787266016, -0.026575839146971703, 0.015706317499279976, 0.08367536962032318, 0.041087787598371506, 0.012313373386859894, 0.016552606597542763, 0.0764949694275856, 0.012747186236083508, 0.017994767054915428, 0.07270996272563934, 0.03364762291312218, -0.024754371494054794, -0.026929911226034164, -0.023889629170298576, 0.012151376344263554, 0.054372817277908325, 0.04053916409611702, 0.033973246812820435, -0.030165741220116615, 0.015914157032966614, 0.04033728688955307, 0.03844768926501274, 0.0449296273291111, 0.15189942717552185, -0.02148938737809658, 0.004749631974846125, 0.02093900553882122, 0.024549104273319244, -0.028386499732732773, -0.01915777660906315, -0.08242256194353104, -0.008980165235698223, 0.008533780463039875, -0.033970706164836884, 0.0550171323120594, -0.08666696399450302, 0.01009446196258068, -0.047418780624866486, -0.005439438857138157, 0.010807259939610958, -0.05790884792804718, -0.033022839576005936, 0.019600454717874527, 0.014550537802278996, 0.0032459970097988844, 0.0010479057673364878, 0.011336436495184898, 0.02577204629778862, -0.05331410840153694, 0.015304531902074814, 0.02230786718428135, 0.0002779991482384503, 0.08402621746063232, 0.0063371662981808186, -0.06110814958810806, -0.005504894535988569, 0.0017594699747860432, -0.023016031831502914, -0.016999945044517517, 0.03064206801354885, -0.032276760786771774, -0.03604740649461746, 0.021845847368240356, 0.0455155149102211, 0.04293237626552582, 0.0026613601949065924, -0.003268999746069312, -0.015435305424034595, -0.039808522909879684, -0.0069757625460624695, 0.029989806935191154, -0.01931118406355381, 0.03754209727048874, 0.05890592187643051, 0.01693355105817318, -0.022215643897652626, 0.015658032149076462, 0.011393385007977486, -0.03300101310014725, -0.043468672782182693, 0.07035811245441437, -0.006633957847952843, -0.008728977292776108, 0.01982639729976654, 0.0031453282572329044, 0.028987471014261246, 0.01877851039171219, -0.022949136793613434, -0.0012345638824626803, 0.007451930083334446, 0.010874282568693161, 0.009498600848019123, -0.026808828115463257, 0.04245968535542488, 0.03864210471510887, 0.019614161923527718, -0.0245131254196167, -0.007781286723911762, 0.034629564732313156, 0.010689331218600273, 0.03277191147208214, -0.020517738536000252, -0.05226060375571251, -0.027356749400496483, 0.03342312574386597, -0.023579563945531845, -0.07566383481025696, 0.0029067250434309244, 0.07043532282114029, 0.014080138877034187, 0.0407080203294754, 0.06143323704600334, 0.026268189772963524, 0.017900286242365837, -0.047364167869091034, -0.004529756959527731, -0.04645298793911934, -0.025742830708622932, -0.079665407538414, 0.021576570346951485, -0.011445827782154083, -0.03278699889779091, 0.08276259899139404, -0.0033759649377316236, 0.022138146683573723, 0.041486408561468124, 0.027124885469675064, 0.022996779531240463, 0.02507174201309681, -0.001948813209310174, -0.009670309722423553, -0.006444996688514948, -0.003950390964746475, 0.0017438544891774654, 0.04161969944834709, 0.017788344994187355, 0.029584631323814392, 0.013846086338162422, -0.01368001103401184, -0.02409793809056282, 0.026109958067536354, 0.03481632471084595, 0.06517765671014786, 0.038074806332588196, -0.022150522097945213, 0.0006285591516643763, 0.025928860530257225, 0.02648041397333145, -0.019004780799150467, 0.017347555607557297, 0.042164500802755356, -0.04978320375084877, -0.022069981321692467, -0.034450724720954895, -0.057989057153463364, 0.06257790327072144, 0.01995176076889038, 0.006618443410843611, -0.031588006764650345, -0.05397896468639374, -0.058567844331264496, 0.014711936935782433, 0.009388264268636703, 0.0023704508785158396, 0.017944460734725, 0.004608007613569498, -0.03096955083310604, 0.008695281110703945, 0.02726576291024685, 0.052827101200819016, -0.015806132927536964, -0.026557322591543198, 0.04272376373410225, 0.0016525974497199059, 0.0020207446068525314, 0.04518839344382286, 0.0320308655500412, 0.052640508860349655, 0.010269710794091225, -0.006463708821684122, 0.04141617938876152, 0.012944763526320457, -0.052921850234270096, -0.009370345622301102, -0.0543619729578495, -0.018519069999456406, -0.002725545084103942, -0.0075838458724319935, -0.00946772750467062, 0.010215741582214832, 0.024834897369146347, 0.02105092629790306, 0.05381542444229126, 0.012502947822213173, -0.04392128437757492, 0.021504178643226624, -0.012615157291293144, 0.03083736263215542, -0.01096373237669468, -0.006144247483462095, -0.04894834756851196, -0.008297360502183437, -0.02046756073832512, -0.012566804885864258, 0.0082467682659626, 0.01902349852025509, -0.011653440073132515, 0.018918827176094055, 0.000010678365470084827, 0.016134044155478477, 0.06517227739095688, 0.015894966199994087, -0.048567336052656174, -0.03491945192217827, 0.0008466303697787225, -0.014827367849647999, -0.017628278583288193, 0.012019128538668156, 0.00852232240140438, -0.029492702335119247, 0.004034850746393204, 0.004264918155968189, -0.040064990520477295, -0.017971672117710114, -0.019348185509443283, -0.03158590570092201, -0.009516349993646145, 0.0020059598609805107, -0.007476975210011005, -0.06104537844657898, -0.021123528480529785, -0.03332636132836342, -0.0432843379676342, -0.01629716530442238, -0.024427780881524086, -0.05817475542426109, 0.021996663883328438, -0.020966744050383568, 0.008172007277607918, -0.04187491163611412, -0.02104591391980648, -0.010667053051292896, -0.02411903627216816, -0.01001165620982647, -0.006734201218932867, 0.021821141242980957, 0.02854485996067524, 0.03529081866145134, -0.0025987704284489155, 0.04869651049375534, -0.0031797466799616814, -0.0003334326029289514, -0.007894002832472324, -0.019799713045358658, 0.025981983169913292, 0.003086626995354891, -0.033450886607170105, -0.037301115691661835, -0.026102377101778984, -0.0483599528670311, 0.03251493722200394, -0.04789771884679794, -0.062045663595199585, 0.02806892618536949, 0.10457462072372437, 0.0214068666100502, 0.011654251255095005, 0.062294647097587585, -0.023192286491394043, -0.04751485958695412, 0.028592176735401154, 0.018745960667729378, 0.058495283126831055, 0.014395035803318024, -0.0174323208630085, 0.03737953305244446, -0.010964512825012207, 0.002807091223075986, -0.03663315251469612, -0.010652540251612663, -0.008688184432685375, -0.00478140776976943, -0.03138472139835358, -0.021567726507782936, 0.034299932420253754, 0.02008207142353058, -0.03149021044373512, 0.0004969314904883504, 0.018536048009991646, -0.0212189219892025, -0.04233139753341675, 0.032390668988227844, -0.00516760116443038, 0.011964325793087482, 0.012232854962348938, -0.00536735262721777, 0.02987104281783104, 0.03405996412038803, 0.023191604763269424, 0.008240736089646816, -0.007529882714152336, 0.013037937693297863, -0.03322582319378853, 0.03312506154179573, -0.03592298924922943, 0.017629144713282585, 0.02487373910844326, 0.006576983258128166, 0.02203516662120819, -0.011259905993938446, 0.043894797563552856, 0.01213766634464264, -0.029608968645334244, 0.003919587936252356, -0.005243377760052681, -0.03559892252087593, 0.05190633609890938, -0.027947958558797836, 0.10507222265005112, -0.038805779069662094, 0.06628281623125076, -0.07651104032993317, 0.003318263916298747, 0.004642639774829149, 0.043774526566267014, -0.0006292135803960264, -0.017824606969952583, -0.048271454870700836, 0.027996426448225975, -0.04007866978645325, 0.014823541976511478, 0.026789531111717224, 0.04690069332718849, -0.01734929159283638, -0.004988493397831917, 0.00746948504820466, 0.021524595096707344, 0.015305539593100548, -0.05828207731246948, 0.013762523420155048, -0.03601234406232834, -0.03528150916099548, -0.04161788150668144, -0.014075811952352524, 0.010057085193693638, 0.0160119216889143, -0.035573579370975494, -0.05264746770262718, -0.019693048670887947, 0.04404448717832565, -0.016260096803307533, -0.03289267048239708, -0.01953532174229622, -0.0017219538567587733, 0.0032276101410388947, -0.017255544662475586, 0.032153207808732986, 0.0060526165179908276, 0.05024450644850731, -0.006284809205681086, -0.02379578724503517, -0.043210916221141815, -0.022464260458946228, -0.036395393311977386, 0.010382006876170635, 0.02448827214539051, -0.047138847410678864, -0.0016685674199834466, 0.008970671333372593, -0.026090450584888458, 0.05417555943131447, -0.03995689004659653, 0.06930594146251678 ]
Les personnes visées à l' article 1649 A bis du code général des impôts produisent au plus tard le 31 mars de chaque année la déclaration des avances remboursables ne portant pas intérêt octroyées au cours de l'année précédente prévues par les articles 244 quater J et 244 quater U du code général des impôts. Les déclarations sont déposées au service des grandes entreprises ou à la direction départementale ou, le cas échéant, régionale des finances publiques du lieu de résidence ou du principal établissement du déclarant lorsque ce dernier ne relève pas de la compétence de ce service.
Code général des impôts, annexe iii
344 G quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624863
2012-04-01 00:00:00
021eb241e7da29a45c227144de457d9b270a4a0d647d3baedb819e50dfbd435b
[ -0.011379607953131199, 0.09817176312208176, -0.046775754541158676, 0.024727724492549896, -0.02373555302619934, -0.03435368835926056, -0.05870486795902252, 0.046982746571302414, 0.03180385380983353, -0.06235425919294357, -0.05500125512480736, 0.028158506378531456, -0.0142692094668746, 0.02867220528423786, 0.00009965256322175264, 0.01549038477241993, 0.07318178564310074, 0.052227430045604706, 0.04385462403297424, -0.02990918979048729, 0.061756592243909836, 0.009287126362323761, 0.022850384935736656, 0.031828008592128754, -0.03133764490485191, 0.04151419177651405, 0.042401865124702454, -0.05106692388653755, -0.026365283876657486, 0.0014492078917101026, -0.11749298870563507, -0.016861235722899437, 0.013174857944250107, 0.03401314094662666, 0.02283809520304203, -0.015370098873972893, 0.08604510128498077, -0.009107274934649467, -0.04387900233268738, 0.013060894794762135, -0.006036492995917797, -0.03407907485961914, 0.006812465842813253, 0.02228320762515068, -0.01114744134247303, 0.04432366043329239, -0.0008204764453694224, 0.07782154530286789, -0.0783749595284462, 0.03090352937579155, 0.0351298525929451, 0.02590993419289589, -0.007877903059124947, 0.016194084659218788, -0.035994239151477814, 0.06952781230211258, -0.08545602113008499, 0.0504157692193985, 0.028643740341067314, -0.03168316185474396, -0.023151416331529617, -0.0011488146847113967, -0.04496398940682411, -0.012861614115536213, -0.0965503603219986, 0.0020217057317495346, 0.025247106328606606, -0.04840635880827904, 0.07115718722343445, -0.033177610486745834, 0.02799234166741371, 0.05847616493701935, 0.0066489954479038715, -0.02275758795440197, 0.015492118895053864, 0.07848582416772842, -0.00735361035913229, 0.06464949250221252, -0.011027959175407887, 0.03858664259314537, 0.011212890036404133, 0.030864426866173744, 0.027354158461093903, -0.03199901431798935, -0.014009211212396622, -0.03599751368165016, 0.01866072788834572, -0.023276150226593018, -0.021270038560032845, 0.04122359678149223, 0.018254337832331657, 0.014671580865979195, -0.033811528235673904, -0.020720351487398148, -0.0026398561894893646, 0.0720595046877861, -0.05213182792067528, -0.000963786500506103, 0.10051005333662033, 0.010636439546942711, -0.0031572177540510893, -0.07114347815513611, 0.018839675933122635, -0.005557839293032885, 0.002983727492392063, -0.08320591598749161, 0.002656575758010149, -0.009039531461894512, -0.042688656598329544, -0.030337391421198845, -0.018347501754760742, -0.03512967750430107, -0.11525939404964447, -0.012848609127104282, -0.026978572830557823, 0.0733126774430275, -0.018258674070239067, -0.007083030417561531, -0.0011196511331945658, 0.07765837013721466, -0.021618502214550972, -0.014673550613224506, -0.00478382920846343, 0.021170854568481445, -0.10863905400037766, -0.018578054383397102, -0.03299946337938309, -0.08440344780683517, -0.04671816527843475, -0.05672140419483185, 0.07618041336536407, -0.0006648094276897609, 0.022888200357556343, -0.03402973711490631, 0.03234546631574631, -0.015811119228601456, -0.03181011229753494, 0.03545193374156952, 0.011807622388005257, -0.016009364277124405, -0.06114727258682251, 0.020026806741952896, -0.053668536245822906, 0.07721293717622757, -0.016440946608781815, -0.015412531793117523, -0.05619301274418831, -0.04406016692519188, -0.0043856557458639145, 0.04063956439495087, 0.016536610201001167, 0.0301385298371315, 0.05878012999892235, 0.02381189540028572, -0.010010522790253162, -0.02041526883840561, 0.016671784222126007, 0.04924558103084564, 0.014213796705007553, -0.03975018113851547, 0.06872852146625519, -0.011641185730695724, 0.006649122107774019, -0.0031800721772015095, -0.046248771250247955, -0.02698318287730217, -0.018919365480542183, 0.009149610064923763, 0.007236066274344921, -0.03328351676464081, -0.023785455152392387, 0.03520158305764198, 0.00990413036197424, 0.002529798774048686, 0.008991636335849762, -0.052062373608350754, -0.020265409722924232, -0.007820135913789272, -0.07051276415586472, 0.06986406445503235, -0.021952588111162186, -0.06214047223329544, -0.040467388927936554, -0.007625395432114601, 0.049832552671432495, -0.02069076895713806, -0.0012775404611602426, -0.008355519734323025, 0.03197411447763443, -0.009674778208136559, -0.03426218405365944, 0.00808190181851387, -0.07081279158592224, -0.01252199336886406, 0.03447486832737923, -0.05006970837712288, -0.04514971375465393, 0.013884369283914566, 0.032091572880744934, 0.052130959928035736, -0.03339601680636406, 0.026698356494307518, -0.01797376200556755, 0.012037291191518307, 0.0032167513854801655, 0.025503072887659073, -0.024914894253015518, -0.011820981279015541, 0.00390176591463387, -0.020124923437833786, 0.03843199834227562, 0.0035680111031979322, 0.012660780921578407, -0.006262935698032379, -0.029611632227897644, -0.04341680929064751, -0.08674952387809753, -0.025868531316518784, -0.022342761978507042, -0.03265781328082085, -0.028015267103910446, -0.006816995330154896, -0.026495980098843575, -0.06286464631557465, 0.06504767388105392, 0.030918164178729057, 0.025142604485154152, 0.005666756071150303, 0.028932001441717148, -0.026006057858467102, -0.00804921519011259, -0.0635044127702713, -0.005616229958832264, 0.05352984368801117, -0.016599323600530624, -0.030442271381616592, 0.009770886972546577, -0.007916934788227081, -0.006776939146220684, 0.03954005613923073, -0.0008065217989496887, -0.007732713595032692, 0.027745699509978294, 0.004254494793713093, -0.03579854220151901, -0.033554915338754654, -0.009207187220454216, 0.013689511455595493, -0.012878174893558025, -0.034027889370918274, -0.0370447002351284, 0.03228490427136421, -0.015337933786213398, 0.002729804953560233, -0.004355957731604576, -0.03144359961152077, -0.0176797267049551, -0.0028238112572580576, -0.011837465688586235, -0.0031072513666003942, -0.046332359313964844, -0.014063265174627304, -0.045847296714782715, 0.018260719254612923, -0.0036731150466948748, -0.06995434314012527, -0.0007555636111646891, 0.04098307713866234, 0.021438106894493103, -0.014025159180164337, -0.004573042504489422, 0.08361954241991043, 0.015321147628128529, 0.03178727626800537, -0.004450843669474125, -0.023057768121361732, -0.03122619539499283, 0.012160593643784523, 0.018325699493288994, 0.029301241040229797, 0.009494374506175518, -0.012648382224142551, 0.021086065098643303, -0.013961626216769218, -0.05468520522117615, 0.023404324427247047, 0.0007606892613694072, -0.024860726669430733, -0.005207688547670841, 0.02996952272951603, -0.0385298915207386, -0.0001835347939049825, -0.035635288804769516, 0.05120190978050232, -0.0003154711448587477, -0.006842315662652254, -0.02731427364051342, 0.022583426907658577, 0.023606494069099426, -0.06972049921751022, 0.005209159106016159, 0.0003711024473886937, 0.04651496931910515, -0.006142707541584969, 0.031320348381996155, -0.023615917190909386, -0.0399259589612484, -0.035225704312324524, -0.025203462690114975, 0.05166415870189667, -0.004384159110486507, -0.05290177837014198, 0.018974443897604942, -0.06541708111763, -0.023893531411886215, 0.0077979047782719135, -0.03852013871073723, 0.04745857045054436, -0.038417063653469086, -0.018836552277207375, 0.02187051996588707, 0.06734447926282883, 0.016371872276067734, 0.07529066503047943, -0.01984606869518757, -0.02863474190235138, 0.04334409907460213, 0.020541170611977577, -0.018314342945814133, -0.0008856463828124106, -0.042407624423503876, 0.03573453798890114, 0.03005865216255188, -0.02279111184179783, 0.012812906876206398, 0.035653628408908844, 0.006803276017308235, 0.00965710449963808, 0.03462899103760719, 0.011245417408645153, 0.07345488667488098, -0.012320482172071934, -0.08402471244335175, -0.007551383227109909, 0.03188188746571541, 0.01906159147620201, 0.09373001754283905, 0.04481567069888115, -0.0009523539920337498, 0.02050921693444252, 0.013992934487760067, -0.004676735959947109, 0.03502630814909935, 0.03511781990528107, 0.020383618772029877, 0.035402365028858185, 0.0009504565969109535, 0.011341077275574207, -0.024694304913282394, 0.07346824556589127, 0.0010594538180157542, -0.03827624395489693, 0.007757044862955809, 0.02331208623945713, 0.038838278502225876, -0.027505910024046898, 0.013679733499884605, 0.047004807740449905, -0.044767867773771286, 0.02459198608994484, -0.06393592804670334, -0.03892584890127182, 0.0261934045702219, 0.04974927380681038, 0.011160443536937237, 0.027221234515309334, -0.008827142417430878, 0.020534152165055275, 0.0235592070966959, -0.004688092041760683, 0.013689668849110603, -0.0309886634349823, 0.03558698296546936, -0.06485742330551147, 0.02173510380089283, -0.03542650118470192, -0.015778278931975365, -0.003831602865830064, -0.0034346655011177063, -0.00551952887326479, 0.03184865042567253, -0.009642265737056732, -0.037863437086343765, 0.010417035780847073, -0.0016289805062115192, -0.04267116263508797, -0.06841481477022171, 0.002448413986712694, 0.03060389868915081, -0.052946362644433975, 0.028848078101873398, 0.01589774154126644, -0.017077507451176643, 0.028444891795516014, 0.026608165353536606, 0.049060478806495667, 0.014937106519937515, 0.005699372384697199, 0.008776695467531681, -0.0010931957513093948, 0.020589590072631836, -0.041974637657403946, 0.11103557050228119, -0.05397270247340202, -0.025120625272393227, 0.00928000919520855, 0.013760021887719631, 0.026704251766204834, 0.14872661232948303, -0.014713604934513569, 0.007080898620188236, 0.0071156867779791355, 0.03798989951610565, -0.0354190319776535, -0.03212585672736168, -0.027234569191932678, 0.011627188883721828, 0.021793555468320847, 0.055840957909822464, 0.002883399371057749, -0.03663409873843193, 0.09617391973733902, -0.0448152981698513, -0.027782557532191277, -0.04712773859500885, 0.0006816398235969245, -0.002254911931231618, -0.03997591510415077, -0.0014790896093472838, 0.012854797765612602, -0.012060923501849174, 0.007099722977727652, 0.034022487699985504, -0.0971313938498497, -0.006492655724287033, 0.03008182719349861, -0.03344572335481644, -0.026929587125778198, -0.002733927220106125, -0.009242596104741096, -0.008320949040353298, -0.003989967983216047, -0.052409689873456955, -0.020942991599440575, -0.016309214755892754, -0.06296046078205109, -0.028341809287667274, 0.00954375509172678, -0.006173222791403532, 0.0005405321717262268, -0.027208073064684868, -0.0008613828686065972, 0.001170296804048121, -0.03474662825465202, -0.02103465236723423, 0.0058707245625555515, 0.01406740304082632, -0.008796299807727337, 0.05530258268117905, 0.015395439229905605, 0.01744171418249607, 0.009498080238699913, 0.00957154855132103, -0.013925888575613499, -0.018596431240439415, 0.005390623584389687, -0.013803523033857346, 0.02746475487947464, 0.024146828800439835, 0.032843705266714096, -0.020497584715485573, -0.0013373579131439328, -0.025460155680775642, 0.023690752685070038, 0.02820683643221855, 0.0045760334469377995, 0.00314363487996161, -0.0028758260887116194, -0.006485078018158674, 0.025131525471806526, 0.04144590348005295, -0.00936181377619505, -0.028218695893883705, -0.00880751945078373, 0.03454066067934036, 0.0674019530415535, 0.0036592220421880484, -0.02917470596730709, 0.011729853227734566, -0.014986836351454258, -0.018964851275086403, -0.05301975458860397, -0.01666533760726452, 0.04302770644426346, 0.04772059991955757, -0.003259740537032485, 0.08381634205579758, 0.021267149597406387, 0.032153740525245667, -0.0031338119879364967, -0.04953233152627945, -0.013458581641316414, 0.008011767640709877, 0.001840124255977571, -0.053787413984537125, 0.0006694653420709074, -0.014234006404876709, 0.08769912272691727, -0.0265621617436409, 0.006915127392858267, 0.05790306255221367, -0.028650686144828796, 0.05931873992085457, 0.02379916049540043, -0.04066726192831993, 0.014849214814603329, -0.011202949099242687, 0.010033238679170609, 0.03191385045647621, -0.009667318314313889, 0.062302060425281525, 0.04537836089730263, 0.028778206557035446, -0.02328481152653694, 0.05304975062608719, 0.04493255913257599, 0.05015747249126434, 0.01719181053340435, 0.019218746572732925, 0.013045809231698513, -0.035036008805036545, 0.03209599107503891, 0.056740034371614456, 0.00701929721981287, 0.06362412869930267, 0.01793806441128254, -0.02501308172941208, -0.021770386025309563, -0.036691922694444656, -0.0467364527285099, -0.0018580168252810836, -0.00757998414337635, 0.06260800361633301, 0.012339257635176182, -0.05225497484207153, -0.0764731913805008, 0.06425955146551132, 0.002295294078066945, 0.007238718681037426, 0.05672549828886986, 0.05359296128153801, -0.06609756499528885, 0.010463589802384377, -0.0314260870218277, 0.004381268750876188, 0.01777842454612255, 0.027755383402109146, 0.013170425780117512, -0.025090208277106285, -0.014911066740751266, 0.013540947809815407, 0.023470638319849968, 0.004591569770127535, -0.011342325247824192, -0.03272222727537155, -0.019561193883419037, 0.012867148965597153, 0.055085718631744385, -0.00698870187625289, -0.01595643162727356, 0.025576746091246605, 0.0522078312933445, -0.019824575632810593, 0.007562687154859304, -0.03652671352028847, 0.0016167538706213236, -0.037337761372327805, -0.006364657077938318, 0.0027185664512217045, -0.007430893834680319, -0.0042456332594156265, 0.015143929980695248, -0.04988619685173035, -0.05766245722770691, 0.05833980068564415, -0.02150033786892891, -0.00599115714430809, -0.04372674971818924, 0.031349729746580124, -0.01675054430961609, 0.028606561943888664, -0.011119362898170948, 0.07808101922273636, -0.01419914048165083, -0.009900211356580257, 0.0991632342338562, -0.014649365097284317, -0.04839332029223442, -0.031120778992772102, 0.052228208631277084, -0.03847075626254082, 0.016345703974366188, -0.0003539249883033335, 0.04258304089307785, 0.0042953211814165115, 0.01243212167173624, -0.010196312330663204, -0.02869388833642006, -0.05120360106229782, -0.05646420270204544, -0.03461864963173866, 0.023555250838398933, 0.04230952262878418, 0.016295108944177628, -0.024960404261946678, -0.02627394162118435, -0.015937238931655884, -0.04139018803834915, -0.034347597509622574, -0.02915835753083229, 0.035312265157699585, 0.03397456929087639, -0.007785362657159567, 0.026045359671115875, -0.04329005628824234, 0.016605036333203316, -0.021998953074216843, -0.038219474256038666, -0.026898568496108055, 0.017135487869381905, -0.017498275265097618, 0.03819536790251732, 0.010589811019599438, 0.00022493625874631107, 0.013394800946116447, 0.002455482492223382, 0.014273460023105145, 0.04667585343122482, -0.02114875614643097, 0.021762093529105186, -0.0014680980239063501, -0.03645624220371246, -0.005135879386216402, -0.04777337983250618, 0.05682338401675224, 0.017287109047174454, -0.06834305822849274, -0.07197253406047821, 0.08977358788251877, 0.07558669149875641, 0.009723608382046223, 0.06580588221549988, 0.07061781734228134, -0.04955977946519852, -0.05022739991545677, 0.009486161172389984, 0.037379033863544464, 0.04754960909485817, 0.011609310284256935, -0.005358320660889149, 0.03922857344150543, -0.006430483888834715, 0.014583769254386425, -0.004506678320467472, 0.004422738216817379, 0.023677287623286247, -0.001973494188860059, -0.016755960881710052, -0.0047734626568853855, 0.06128789857029915, 0.053138986229896545, -0.0349278524518013, -0.0029456994961947203, 0.008079973049461842, -0.018200676888227463, -0.0035966159775853157, 0.01769830845296383, 0.03132661432027817, 0.024685107171535492, -0.013463187031447887, -0.016103502362966537, -0.02862526662647724, 0.027734458446502686, 0.009146788157522678, 0.012323889881372452, 0.013717170804738998, 0.0006359072285704315, 0.0030092066153883934, 0.04199818894267082, -0.01904887892305851, 0.01550417859107256, 0.04198785126209259, 0.028398564085364342, 0.0689411461353302, 0.06691857427358627, 0.014272832311689854, 0.024204298853874207, 0.04624243453145027, 0.000793181941844523, 0.0007593591581098735, -0.03091180883347988, 0.040125202387571335, -0.020082173869013786, 0.037385109812021255, -0.028163472190499306, 0.02180861495435238, -0.019282445311546326, 0.021544914692640305, 0.04458798095583916, 0.047279518097639084, -0.007777170278131962, -0.015486454591155052, -0.024640288203954697, 0.0017278330633416772, -0.04780886322259903, -0.03385493904352188, 0.017599038779735565, 0.045417360961437225, 0.015923740342259407, 0.07168447971343994, -0.005130070261657238, -0.006259449757635593, 0.027536235749721527, -0.04811149835586548, 0.008153502829372883, -0.03313978761434555, -0.0001543560647405684, -0.026455022394657135, 0.008323711343109608, -0.03025108203291893, 0.013734962791204453, -0.017125533893704414, -0.005631883163005114, 0.00883785542100668, 0.01452929899096489, -0.02811848744750023, -0.002737544011324644, 0.024927126243710518, -0.01030089519917965, 0.03919636830687523, -0.01566181145608425, 0.046886809170246124, 0.04974893480539322, -0.06751503795385361, -0.0479506216943264, 0.02013256400823593, -0.009354312904179096, 0.0012501636520028114, -0.031154008582234383, 0.014770528301596642, 0.04582174867391586, 0.022826237604022026, 0.053429774940013885, 0.011133997701108456, -0.03265974670648575, 0.011757283471524715, -0.05646934360265732, 0.03280774503946304 ]
La déclaration prévue à l'article 334 G quater comprend : 1° L'identification du déclarant : dénomination sociale, adresse complète et numéro SIRET lorsqu'il a été attribué par l'Institut national de la statistique et des études économiques (INSEE) ; 2° L'identification du bénéficiaire de l'avance remboursable ne portant pas intérêt et, le cas échéant, de son cocontractant : nom de famille, nom marital, prénoms, date et lieu de naissance, adresse du dernier domicile connu au 1er janvier de l'année de souscription de la déclaration ; 3° Les caractéristiques de l'avance consentie : numéro et date du contrat, montant de l'avance, durée du remboursement. Cette déclaration peut être souscrite soit par la communication d'un support informatique, soit par l'envoi de formulaires normalisés, dont les caractéristiques et le modèle sont fixés par l'administration.
Code général des impôts, annexe iii
344 G quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299500
2007-01-01 00:00:00
3c55c0c504760c354f9286500dd82905ff4bf62091e43fac8954c037245166cd
[ -0.0393141433596611, 0.10588525235652924, -0.072518490254879, 0.000012098011211492121, -0.042437221854925156, -0.03846072033047676, -0.0352497473359108, 0.07391680777072906, 0.11813481152057648, -0.0573209710419178, -0.011988692916929722, -0.008465810678899288, -0.01695350371301174, -0.005295476410537958, 0.0120171457529068, 0.057984933257102966, 0.05623970925807953, 0.03559255599975586, 0.002688799751922488, -0.04439941793680191, -0.011645549908280373, 0.042181000113487244, 0.012030264362692833, 0.004846680909395218, -0.020676836371421814, 0.06900225579738617, 0.07663882523775101, -0.04223836585879326, -0.06449472159147263, -0.016912024468183517, -0.08866506069898605, -0.024984387680888176, 0.07238339632749557, 0.02955535426735878, 0.03497473895549774, -0.06352575123310089, 0.005836672615259886, -0.019366636872291565, -0.06024705246090889, 0.00883216131478548, 0.04670442268252373, 0.0271451435983181, 0.012143713422119617, -0.002467498881742358, -0.011634762398898602, 0.04713701829314232, -0.009311255998909473, 0.0131069365888834, -0.02910766378045082, 0.05369026958942413, -0.0370958149433136, -0.03637353703379631, 0.01136113703250885, 0.036776892840862274, 0.034720808267593384, 0.04724753648042679, -0.06726714223623276, 0.018145963549613953, 0.052902281284332275, -0.052322711795568466, -0.03240296244621277, -0.0023934042546898127, -0.04021475464105606, -0.0827401801943779, 0.01942342519760132, -0.03429436683654785, 0.03372500464320183, -0.025580905377864838, 0.06859542429447174, 0.01765379123389721, -0.04377902299165726, 0.005004746839404106, 0.005536436568945646, 0.043851226568222046, 0.0763634443283081, 0.044769469648599625, -0.07369264960289001, -0.015804175287485123, 0.014563953503966331, 0.027182109653949738, 0.011438020505011082, 0.03023102879524231, 0.01929659955203533, -0.012251617386937141, -0.036566782742738724, -0.048203591257333755, 0.04104049131274223, 0.004766815807670355, -0.005737260449677706, 0.031788669526576996, 0.048991721123456955, 0.05316077545285225, -0.0509653240442276, -0.01089051365852356, 0.05124828591942787, 0.007717239670455456, -0.038788460195064545, 0.02764323726296425, 0.1102849543094635, 0.056547995656728745, 0.018353987485170364, -0.005105023272335529, -0.01285015419125557, -0.04077256843447685, -0.010518699884414673, -0.013795148581266403, 0.04082641750574112, -0.015015379525721073, -0.04445800930261612, 0.010227827355265617, -0.05284716933965683, -0.09433003515005112, -0.041556570678949356, 0.019534630700945854, -0.030210483819246292, 0.06520704925060272, -0.008935096673667431, -0.04478854313492775, -0.023442579433321953, 0.04337330535054207, -0.024139132350683212, -0.001495769596658647, -0.04124058783054352, 0.017901480197906494, -0.10790758579969406, 0.02825484424829483, -0.03465636819601059, -0.045386798679828644, -0.03462154045701027, -0.03426128998398781, 0.0787714496254921, -0.03244927525520325, 0.009492400102317333, -0.016638221219182014, -0.03344766050577164, -0.0008706443477421999, 0.0007878639735281467, 0.02608000859618187, 0.019217878580093384, -0.015403399243950844, -0.07766313850879669, 0.05577278137207031, -0.0335143506526947, 0.061263591051101685, -0.0005015748320147395, 0.04373977333307266, -0.045168954879045486, -0.05921115726232529, 0.05529968813061714, 0.066751629114151, 0.0540725402534008, 0.03187146410346031, 0.03288143873214722, -0.016498452052474022, 0.015944989398121834, -0.01563040167093277, -0.02159746363759041, 0.02177329920232296, -0.040551431477069855, -0.034393761307001114, 0.05211539566516876, 0.05000270530581474, -0.013981467112898827, -0.012804532423615456, -0.0921439379453659, -0.028508823364973068, 0.036780912429094315, 0.0156833678483963, -0.004688900895416737, -0.030072174966335297, -0.08485570549964905, 0.02616920694708824, 0.012777689844369888, -0.040951989591121674, -0.020138254389166832, -0.06744902580976486, -0.06376257538795471, 0.06323280930519104, -0.03808225691318512, 0.1141640916466713, 0.004105436149984598, -0.03917481377720833, 0.023129725828766823, -0.020423784852027893, 0.03940843418240547, 0.010305415838956833, -0.0023382336366921663, -0.011960533447563648, 0.017320601269602776, -0.007072471547871828, -0.007231742609292269, -0.02863413840532303, -0.050120703876018524, 0.020217835903167725, 0.026060577481985092, -0.014300446026027203, -0.021232377737760544, 0.0329139418900013, 0.0015980327734723687, 0.03024679608643055, -0.011201995424926281, 0.015873290598392487, -0.039323799312114716, 0.00887484010308981, -0.005577984731644392, -0.025144169107079506, -0.045794956386089325, -0.028588224202394485, -0.020265238359570503, 0.020824048668146133, 0.05244436860084534, -0.036645881831645966, -0.014759333804249763, 0.041321903467178345, -0.008338245563209057, -0.03216049447655678, -0.051467206329107285, -0.0047872173599898815, 0.04033173248171806, -0.042103707790374756, -0.01694466546177864, -0.048717085272073746, -0.04951850697398186, -0.00797642394900322, -0.004921090789139271, 0.02415645681321621, -0.022870179265737534, 0.005134847946465015, 0.05481341853737831, 0.0035146039444953203, -0.012302086688578129, -0.025027090683579445, -0.00702908867970109, 0.04164110869169235, 0.004231358412653208, -0.011878800578415394, 0.0028442165348678827, 0.02723364531993866, 0.029860518872737885, 0.015700018033385277, -0.00014948612079024315, 0.01833318918943405, 0.036928609013557434, 0.009966046549379826, -0.025085121393203735, 0.01772298291325569, -0.00156088313087821, -0.004251854028552771, -0.07007373124361038, -0.011387176811695099, -0.03197098150849342, 0.03810824826359749, -0.028443926945328712, 0.04182061180472374, -0.029996825382113457, -0.03804538771510124, 0.006730956025421619, 0.027621326968073845, 0.005559137556701899, 0.008487757295370102, 0.023124700412154198, -0.03335437923669815, 0.006995207630097866, -0.03683069720864296, 0.015974247828125954, -0.07558958977460861, 0.03924265131354332, 0.029439328238368034, 0.011344755068421364, -0.01780743896961212, -0.009573975577950478, 0.0596395768225193, 0.005322915036231279, 0.04116624593734741, 0.001488952781073749, -0.009228701703250408, -0.08154503256082535, -0.016708441078662872, 0.0076210941188037395, -0.007955560460686684, 0.013582216575741768, -0.019699381664395332, -0.10426858812570572, -0.00056857691379264, -0.02122288942337036, 0.0043281251564621925, 0.019346240907907486, 0.0010518000926822424, -0.02169586718082428, 0.053971707820892334, -0.030972471460700035, -0.0129398787394166, -0.006924733519554138, 0.0465284064412117, 0.015305504202842712, -0.03278518095612526, -0.015049503184854984, -0.009367463178932667, 0.030166523531079292, -0.025381922721862793, -0.012181980535387993, 0.015924518927931786, 0.026784762740135193, -0.021298855543136597, -0.06447964906692505, -0.0005520147969946265, -0.012461905367672443, 0.030543074011802673, 0.0249128807336092, 0.03615816682577133, 0.029391176998615265, -0.010759389959275723, -0.021765096113085747, -0.02459060773253441, 0.006580892484635115, 0.007281635422259569, 0.053523771464824677, 0.03974059596657753, -0.03245129808783531, 0.031545884907245636, 0.00008841782982926816, 0.16911382973194122, 0.03343917801976204, 0.029581820592284203, -0.04666285961866379, -0.029165184125304222, -0.020302945747971535, -0.010386569425463676, -0.04599345102906227, 0.00974523276090622, -0.015776516869664192, 0.035520847886800766, 0.00017908771405927837, -0.06983811408281326, -0.0015852345386520028, -0.007789165712893009, 0.005102092865854502, -0.016509680077433586, 0.02258971892297268, 0.027782680466771126, 0.02287115529179573, -0.04970543459057808, -0.06368197500705719, -0.012734344229102135, 0.05481921136379242, -0.04790615290403366, 0.02667659893631935, 0.008214286528527737, 0.015245002694427967, 0.009883461520075798, 0.021275360137224197, 0.015836186707019806, 0.07422009855508804, -0.028267664834856987, 0.02526468224823475, 0.04026033356785774, -0.018875030800700188, 0.01923217996954918, -0.03932409733533859, 0.02208009548485279, 0.037872567772865295, -0.037731535732746124, 0.016369212418794632, 0.04383577033877373, 0.005102977622300386, -0.0007702215807512403, -0.02696913480758667, 0.053421750664711, 0.017929237335920334, 0.023252278566360474, -0.05455422401428223, -0.01883026771247387, -0.013680381700396538, 0.051872618496418, 0.001529511297121644, 0.013008889742195606, 0.002202041679993272, 0.03154757246375084, 0.0054257833398878574, -0.01431141048669815, 0.0110635282471776, 0.03126458078622818, 0.01004886906594038, 0.05753239244222641, 0.012731100432574749, -0.017976732924580574, -0.003254146547988057, -0.07925178110599518, 0.06924767047166824, -0.007160170469433069, -0.04090091213583946, -0.013649907894432545, -0.02118447609245777, 0.037386875599622726, -0.0031802505254745483, 0.004481231793761253, 0.01739143580198288, -0.05197036638855934, 0.002658383222296834, 0.010903366841375828, 0.0026530716568231583, 0.00981074757874012, 0.005896039307117462, 0.007031398359686136, 0.08971042186021805, 0.03458929434418678, 0.07857656478881836, -0.03800889849662781, 0.00855154450982809, 0.025731584057211876, 0.04747838154435158, -0.008923712186515331, 0.024693593382835388, -0.04191618412733078, 0.024778541177511215, 0.008667110465466976, 0.03623070940375328, 0.004158991388976574, 0.16218821704387665, -0.06720612943172455, 0.01886098086833954, 0.013264449313282967, 0.07460426539182663, 0.03764940798282623, -0.040419384837150574, -0.032545965164899826, 0.017778711393475533, 0.030762700363993645, 0.04965360090136528, 0.07307267189025879, -0.06254520267248154, 0.03965021297335625, 0.0158144049346447, -0.05836382135748863, 0.003403919516131282, -0.026271384209394455, -0.010380460880696774, 0.018547680228948593, 0.018905213102698326, 0.021946048364043236, -0.026725538074970245, 0.043366286903619766, 0.03861464932560921, -0.09478809684515, 0.03672728314995766, 0.014704793691635132, -0.0317559652030468, 0.013702081516385078, -0.00033492519287392497, -0.013951119966804981, -0.007041362579911947, -0.005121700931340456, -0.0154670225456357, -0.00019579057698138058, 0.01335246954113245, -0.02673771046102047, -0.021509362384676933, 0.00424926308915019, 0.029439637437462807, -0.010667934082448483, -0.014625417068600655, -0.019897742196917534, -0.007814347743988037, -0.00732777826488018, 0.005343350116163492, 0.02360013872385025, 0.01760474219918251, 0.030344771221280098, 0.02989758551120758, 0.008231167681515217, 0.05001383647322655, 0.02265205979347229, -0.0008074274519458413, -0.04690951853990555, -0.04338878020644188, 0.049825847148895264, -0.029238469898700714, 0.014105468988418579, -0.008139733225107193, -0.02791188843548298, 0.026570303365588188, 0.053629085421562195, -0.00999990850687027, -0.010183481499552727, -0.009215107187628746, -0.004413208924233913, -0.0016700070118531585, -0.020646188408136368, 0.06808607280254364, -0.012197766453027725, 0.005110420286655426, 0.035317838191986084, -0.007672308478504419, -0.0059638977982103825, -0.001562689896672964, 0.04017861932516098, -0.037157390266656876, -0.014825094491243362, 0.010484904050827026, 0.012397436425089836, -0.03671408072113991, -0.009167550131678581, 0.02253582887351513, 0.0336456336081028, 0.0053907763212919235, 0.005154323298484087, 0.05795009061694145, -0.012955917976796627, 0.04599236696958542, -0.04148443043231964, -0.002713911235332489, -0.016759322956204414, -0.0017521870322525501, -0.050452832132577896, -0.004064228851348162, -0.004452117718756199, -0.038532886654138565, 0.0370769128203392, -0.11194493621587753, 0.02602924220263958, 0.03141601383686066, 0.0010945386020466685, 0.004737632814794779, 0.012912947684526443, -0.022423218935728073, -0.06306498497724533, -0.0028048220556229353, 0.02085316926240921, 0.05131223425269127, -0.024261079728603363, 0.0488491952419281, 0.015234163962304592, 0.01957935281097889, 0.016534285619854927, -0.008960176259279251, 0.012498750351369381, -0.011016913689672947, 0.018278243020176888, 0.02643866464495659, -0.012021166272461414, -0.0011854185722768307, 0.014952286146581173, 0.02823883667588234, 0.002009935909882188, 0.03588956966996193, 0.029490219429135323, -0.02025524713099003, -0.0002337697078473866, -0.013816449791193008, -0.0301548782736063, 0.03160751238465309, 0.022504745051264763, 0.0487806536257267, -0.0009532753028906882, -0.02442067861557007, -0.01722618192434311, 0.006854134611785412, -0.01833534799516201, 0.023517653346061707, 0.06782300025224686, 0.033479683101177216, -0.029749708250164986, -0.025472460314631462, 0.027135981246829033, 0.0187997929751873, -0.01546989381313324, -0.012887045741081238, 0.002387763699516654, 0.1051206886768341, -0.015293465927243233, 0.005076063796877861, 0.06392192095518112, 0.05078692361712456, -0.04681726172566414, -0.011399900540709496, 0.030011149123311043, -0.0027050834614783525, -0.01686788722872734, -0.037973370403051376, -0.014341450296342373, -0.011417273432016373, -0.006138688884675503, 0.016136031597852707, -0.004406880587339401, 0.02289777807891369, 0.008047858253121376, -0.05307299271225929, 0.02892523631453514, -0.005353020969778299, -0.05401526764035225, -0.02018621563911438, -0.031735215336084366, 0.04107864946126938, -0.03628472983837128, 0.032239653170108795, -0.05925415828824043, 0.008502368815243244, 0.007658697199076414, 0.04864181578159332, 0.04153485596179962, 0.015570901334285736, -0.010464979335665703, -0.005464468151330948, -0.012658786028623581, -0.012298227287828922, 0.02944672293961048, -0.012332309037446976, -0.06428170204162598, -0.029399840161204338, 0.03394985944032669, -0.022062325850129128, -0.05252692848443985, 0.007123988121747971, 0.037308529019355774, -0.030994661152362823, 0.016262048855423927, -0.0367337204515934, -0.017043698579072952, 0.027840251103043556, -0.0027181431651115417, -0.024735227227211, -0.024112597107887268, 0.05377228558063507, 0.004033398348838091, -0.007010266184806824, -0.015829255804419518, 0.009353024885058403, -0.003105346579104662, -0.04507836699485779, -0.020370038226246834, -0.0010874918662011623, 0.027916496619582176, -0.00850852020084858, 0.006126150023192167, -0.007221382576972246, 0.057861100882291794, -0.04904763400554657, -0.019864942878484726, -0.0310169979929924, -0.040747031569480896, -0.010029876604676247, 0.056309688836336136, 0.022960765287280083, 0.038121335208415985, 0.04862009733915329, -0.009098831564188004, 0.021997103467583656, 0.036669645458459854, -0.02671048790216446, 0.026118585839867592, 0.02125949040055275, -0.037732139229774475, -0.013633061200380325, -0.06027595326304436, 0.027896316722035408, -0.02300335094332695, -0.059183768928050995, -0.07854228466749191, 0.029751989990472794, 0.06408647447824478, -0.018511271104216576, 0.03313964605331421, 0.07472912222146988, -0.01706162840127945, -0.049292244017124176, 0.02471959963440895, 0.011527922004461288, 0.054014623165130615, 0.023902636021375656, -0.014771359041333199, 0.004989363253116608, -0.0436289943754673, 0.00026682845782488585, -0.026531653478741646, -0.05617678910493851, 0.015155430883169174, 0.004590926226228476, 0.003290162654593587, -0.016331655904650688, 0.04206550866365433, 0.012023178860545158, -0.020038435235619545, 0.0254922267049551, 0.03135516867041588, -0.006434291135519743, -0.06463843584060669, -0.000928333553019911, 0.017878908663988113, 0.00804221909493208, -0.0056857033632695675, 0.014084366150200367, -0.014688510447740555, -0.0057509662583470345, -0.021137181669473648, 0.0078070322051644325, -0.015206706710159779, -0.02515581250190735, -0.05428611859679222, -0.007685062009841204, -0.042910587042570114, 0.03489828109741211, 0.03821849822998047, -0.017449939623475075, 0.03903326392173767, 0.03866087645292282, -0.05853155627846718, 0.042249538004398346, 0.017773151397705078, 0.014870643615722656, -0.006699012592434883, 0.007952259853482246, 0.009369446896016598, 0.017398424446582794, 0.06406238675117493, -0.02700900100171566, 0.02863045409321785, -0.04896576702594757, -0.006423522252589464, 0.020861832424998283, 0.06671127676963806, -0.0137519845739007, 0.008825138211250305, -0.023919880390167236, 0.02051912248134613, -0.01938539557158947, 0.015156100504100323, 0.041709307581186295, 0.10131945461034775, -0.0026470457669347525, 0.044187065213918686, 0.004976710770279169, -0.007373292930424213, -0.0426604337990284, -0.010666970163583755, -0.021372739225625992, -0.02397998236119747, 0.005101979244500399, 0.007476283237338066, 0.009110083803534508, -0.0055604656226933, 0.031988583505153656, -0.03399234265089035, -0.0642150342464447, 0.026172297075390816, -0.046847887337207794, 0.03221157565712929, -0.006061156280338764, -0.03962366282939911, 0.030407993122935295, -0.014249656349420547, 0.0038804039359092712, 0.038873061537742615, -0.008343905210494995, -0.011842205189168453, 0.01818198524415493, 0.0064270999282598495, -0.044467493891716, -0.025048235431313515, 0.012394259683787823, 0.009840540587902069, 0.04342339560389519, -0.012540027499198914, 0.0028233116026967764, -0.02265007421374321, -0.026796424761414528, 0.0072184675373137, -0.06490706652402878, 0.024217119440436363 ]
La déclaration mentionnée à l' article 1649 AD du code général des impôts contient les indications suivantes : a) L'identification des intermédiaires et des contribuables concernés : nom, date et lieu de naissance ou raison sociale, ainsi que résidence fiscale, numéro d'identification fiscale et, le cas échéant, identification des personnes qui sont des entreprises associées au contribuable concerné ; b) Les informations détaillées sur les marqueurs mentionnés à l' article 1649 AH du code général des impôts selon lesquels le dispositif transfrontière doit faire l'objet d'une déclaration ; c) Un résumé du contenu du dispositif transfrontière devant faire l'objet d'une déclaration, y compris, le cas échéant, une référence à la dénomination par laquelle il est communément connu, et une description des activités commerciales ou dispositifs pertinents, présentée de manière abstraite, sans que cette description puisse donner lieu à la divulgation d'un secret commercial, industriel ou professionnel, d'un procédé commercial ou d'informations dont la divulgation serait contraire à l'ordre public ; d) La date à laquelle la première étape de la mise en œuvre au sens du III de l'article 1649 AG du code général des impôts du dispositif transfrontière devant faire l'objet d'une déclaration a été accomplie ou sera accomplie ; e) Les informations détaillées sur les dispositions nationales sur lesquelles se fonde le dispositif transfrontière devant faire l'objet d'une déclaration ; f) La valeur du dispositif transfrontière devant faire l'objet d'une déclaration ; g) L'identification de l'Etat membre dont relève le ou les contribuables concernés ainsi que de tout autre Etat membre susceptible d'être concerné par le dispositif transfrontière devant faire l'objet d'une déclaration ; h) L'identification, dans les Etats membres, de toute autre personne susceptible d'être concernée par le dispositif transfrontière devant faire l'objet d'une déclaration en indiquant à quels Etats membres cette personne est liée. Cette déclaration est complétée par les déclarants énumérés à l' article 1649 AE du code général des impôts sur la base des informations dont ils ont connaissance, qu'ils possèdent ou qu'ils contrôlent concernant les dispositifs transfrontières devant faire l'objet d'une déclaration.
Code général des impôts, annexe iii
344 G octies A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041734990
2020-07-01 00:00:00
8214f597f06fc231969618db3b0f9549fe0541ef6b17b96323f45acdee6c3795
[ -0.032931577414274216, 0.13176044821739197, -0.04051398113369942, 0.015951400622725487, -0.047406286001205444, -0.009272211231291294, -0.05151219293475151, 0.047193530946969986, 0.04219779372215271, -0.05271468311548233, -0.05240808054804802, 0.007333783898502588, 0.03637600317597389, 0.012782515026628971, -0.042944442480802536, 0.03044421225786209, 0.1287248283624649, 0.004679160192608833, 0.007716846652328968, -0.006220331881195307, 0.04569711163640022, 0.03056076169013977, 0.053215570747852325, -0.007686241064220667, -0.04985789954662323, 0.0917540192604065, 0.007132035680115223, -0.07219021022319794, -0.060681648552417755, 0.008714118041098118, -0.09442061185836792, 0.006056946236640215, 0.033960431814193726, 0.03237886726856232, 0.03648841753602028, -0.018277259543538094, 0.037399500608444214, -0.04730777069926262, -0.017869887873530388, 0.046348098665475845, -0.01508822850883007, 0.03274063766002655, -0.0165844913572073, 0.004336132667958736, 0.01747247949242592, 0.039660558104515076, 0.03303844854235649, 0.008387146517634392, -0.03815414384007454, 0.020760178565979004, 0.025229839608073235, 0.023929258808493614, 0.008626027032732964, 0.03955312445759773, -0.019154908135533333, 0.07319125533103943, -0.10251365602016449, 0.026125973090529442, 0.04240822419524193, -0.04259383678436279, -0.01086257491260767, -0.0024871400091797113, -0.08836214244365692, 0.004424773622304201, -0.0027181438636034727, 0.008739348500967026, 0.029339607805013657, -0.03691495954990387, 0.12111524492502213, 0.0318913459777832, -0.02634035237133503, 0.01689768023788929, -0.08916023373603821, -0.017115388065576553, 0.017519082874059677, 0.028206879273056984, -0.034818969666957855, 0.010426724329590797, 0.017140796408057213, 0.05517909675836563, 0.009529398754239082, -0.0011836396297439933, 0.016271371394395828, -0.030918974429368973, 0.01761568710207939, -0.0661180391907692, 0.07902387529611588, -0.04199809953570366, -0.0029016458429396152, 0.01871625706553459, 0.07291458547115326, 0.03339008986949921, -0.053504470735788345, -0.029171127825975418, 0.010112989693880081, 0.020286977291107178, -0.032025810331106186, 0.01592855714261532, 0.0863122045993805, 0.016772635281085968, -0.01013037096709013, -0.060221895575523376, 0.017839422449469566, -0.04503575339913368, 0.013996575959026814, -0.003671693615615368, 0.006768948398530483, 0.007477253209799528, -0.045636069029569626, 0.018203463405370712, -0.05853385478258133, -0.06825456768274307, -0.06309600919485092, -0.0011492621852084994, -0.03137208893895149, 0.10174258798360825, 0.013983639888465405, -0.030513714998960495, 0.04734252393245697, 0.048561058938503265, -0.048179879784584045, -0.010141425766050816, -0.04928949847817421, 0.007270021364092827, -0.08281528204679489, 0.009822377003729343, 0.02202530764043331, -0.05483018234372139, -0.0272698812186718, -0.011670863255858421, 0.06613782793283463, -0.02364973910152912, 0.04945487156510353, 0.0361454077064991, 0.013391893357038498, 0.012495100498199463, -0.03664053604006767, 0.015026994049549103, -0.001370379002764821, -0.021667512133717537, -0.06553076207637787, -0.0013540314976125956, -0.031184576451778412, 0.04083285853266716, 0.017420219257473946, 0.006831313483417034, -0.04318292438983917, -0.09670679271221161, -0.02513764053583145, 0.0013620436657220125, 0.005888281390070915, 0.038837019354104996, -0.005570767447352409, 0.018326833844184875, -0.020573515444993973, -0.0322096049785614, -0.011221189983189106, 0.06701171398162842, -0.004855283536016941, -0.06672658771276474, 0.039703432470560074, 0.03079366870224476, 0.006599615328013897, 0.007128468248993158, -0.052202921360731125, -0.015137975104153156, 0.003923964221030474, 0.02102065645158291, 0.020943690091371536, -0.014810537919402122, -0.03356954827904701, 0.04456369951367378, -0.004690657369792461, 0.004730988293886185, -0.02927660383284092, -0.05289900675415993, -0.010948088951408863, 0.007283694576472044, -0.07306917011737823, 0.051291149109601974, -0.02746659331023693, -0.07062989473342896, -0.016381317749619484, 0.0012062150053679943, 0.02892543561756611, -0.014689270406961441, -0.0033194986172020435, -0.045872192829847336, 0.045814067125320435, 0.013484621420502663, -0.0470818392932415, 0.03450608626008034, -0.055148009210824966, -0.0011326645035296679, 0.03920828923583031, -0.06198982521891594, -0.016099896281957626, 0.05618961900472641, 0.0015727061545476317, -0.0072240387089550495, -0.0383434034883976, 0.06285528093576431, -0.07094621658325195, 0.032364603132009506, -0.006699347868561745, 0.009562799707055092, 0.009037192910909653, 0.013098089955747128, 0.004328567069023848, -0.0002539298729971051, 0.051601000130176544, -0.037272267043590546, 0.002221756847575307, 0.03999880328774452, -0.017710501328110695, -0.043402474373579025, -0.06733058393001556, 0.0069052716717123985, -0.01323692686855793, -0.04119381681084633, -0.02765248343348503, 0.01407654769718647, -0.08314863592386246, -0.004368258640170097, -0.03400294855237007, 0.039011336863040924, 0.008615410886704922, 0.00009507748472969979, 0.013626521453261375, 0.019645603373646736, 0.013756992295384407, -0.005916037131100893, 0.03446577116847038, 0.04529096558690071, 0.01619330793619156, -0.011349090375006199, -0.029145684093236923, 0.0029167914763092995, 0.02362537384033203, 0.026159493252635002, -0.021512554958462715, 0.0010939349886029959, 0.02583095245063305, 0.025072501972317696, -0.008281517773866653, -0.05262535437941551, -0.003753930563107133, -0.0032688158098608255, 0.01823386922478676, -0.013956036418676376, -0.028209352865815163, 0.04160081967711449, -0.025735963135957718, 0.04146977514028549, -0.033844612538814545, -0.02660198137164116, 0.0054937852546572685, -0.0030243319924920797, 0.014860429801046848, 0.005144717637449503, 0.01299347449094057, -0.03294320032000542, -0.0005310914712026715, -0.034882575273513794, 0.017366429790854454, -0.057858146727085114, 0.023885242640972137, 0.018420103937387466, -0.0037640410009771585, -0.04849846661090851, 0.03616761416196823, 0.03279239684343338, 0.011642662808299065, 0.0361175611615181, 0.061618316918611526, -0.0380542054772377, -0.05767345428466797, -0.027350516989827156, -0.01961229182779789, 0.05618318170309067, -0.0040839845314621925, -0.03346020355820656, -0.03166379779577255, -0.03798636421561241, -0.04332583770155907, 0.05270491540431976, 0.04768119752407074, -0.023328008130192757, -0.02716691792011261, 0.04683253541588783, -0.02154938504099846, -0.03190101683139801, -0.005087318364530802, 0.04433992877602577, -0.012827284634113312, -0.025802064687013626, -0.04500303417444229, -0.009743726812303066, 0.01320791244506836, -0.02750546671450138, -0.006944466382265091, 0.0025427970103919506, 0.019344963133335114, -0.008627637289464474, 0.023651594296097755, -0.01937396638095379, -0.038313619792461395, -0.039726369082927704, -0.027106253430247307, 0.019353721290826797, 0.03654308244585991, -0.02262553945183754, 0.058988191187381744, -0.031248245388269424, -0.0023161263670772314, 0.010133663192391396, 0.01794891431927681, 0.003729313611984253, -0.029912732541561127, -0.04550103843212128, -0.0162506140768528, 0.08484005182981491, 0.048108141869306564, 0.013543377630412579, -0.04223141446709633, -0.0326446108520031, 0.01780124381184578, 0.023843316361308098, -0.018490104004740715, 0.015766657888889313, -0.028212934732437134, 0.02643599547445774, 0.026024185121059418, -0.0957358106970787, 0.022458309307694435, 0.03945678845047951, 0.03939483314752579, 0.011904845014214516, 0.013726617209613323, 0.03383326902985573, 0.04215378314256668, -0.05085279792547226, -0.04945755749940872, -0.005231190472841263, 0.06784795969724655, -0.028243377804756165, 0.02835187502205372, 0.01828503981232643, 0.016144340857863426, 0.01311491709202528, -0.02326287142932415, 0.02182845026254654, 0.03661063313484192, 0.00018049549544230103, 0.05820917338132858, -0.009503783658146858, -0.006969171576201916, -0.008795094676315784, -0.029083870351314545, 0.0597195103764534, -0.012771622277796268, -0.02619176357984543, -0.03067919611930847, 0.04839443415403366, 0.051605451852083206, -0.012321478687226772, 0.017112597823143005, 0.004166678991168737, -0.03132784739136696, 0.011576103046536446, -0.048112981021404266, -0.015942806378006935, -0.03281937167048454, 0.03556625917553902, -0.00434150593355298, -0.01799911819398403, 0.020202426239848137, 0.03639413043856621, 0.012924453243613243, -0.02390286512672901, 0.006157116964459419, 0.04292404651641846, 0.035399433225393295, -0.06694881618022919, 0.0385187491774559, -0.0030914845410734415, 0.01140754483640194, 0.04525318369269371, 0.007206272799521685, -0.016655029729008675, -0.022755049169063568, -0.020092619583010674, 0.012100465595722198, 0.008944129571318626, 0.015409658662974834, -0.021225422620773315, 0.027927221730351448, -0.007040063850581646, 0.04745343327522278, 0.022608719766139984, 0.004960076883435249, 0.05226355418562889, 0.01879354938864708, 0.06214641407132149, 0.09291525185108185, 0.02000267244875431, 0.014486611820757389, -0.02303212694823742, -0.0837220549583435, 0.025813989341259003, 0.009937072172760963, -0.039401713758707047, -0.018918907269835472, -0.034900546073913574, -0.0027296110056340694, 0.007781033869832754, 0.040175579488277435, 0.052012667059898376, 0.14056536555290222, -0.05168754979968071, 0.015294414944946766, 0.008553404361009598, 0.03614867478609085, -0.04331296682357788, -0.03493118658661842, -0.016125226393342018, 0.04501776769757271, 0.05790462717413902, 0.01722950115799904, 0.05926127731800079, -0.058416880667209625, 0.01741085760295391, -0.018271122127771378, -0.11136221140623093, 0.005706831347197294, -0.013099510222673416, -0.016508392989635468, -0.011523858644068241, 0.005161994602531195, 0.014908581972122192, 0.013582175597548485, 0.03990728408098221, 0.022378111258149147, -0.05111601948738098, -0.043407004326581955, 0.02061804197728634, -0.0217233095318079, 0.037250835448503494, 0.012844664976000786, -0.016401182860136032, -0.06290591508150101, 0.0017655414994806051, -0.04154132679104805, -0.017384527251124382, -0.010593577288091183, -0.060465410351753235, -0.0328039675951004, 0.024500101804733276, 0.03251669555902481, 0.025843176990747452, -0.007544815074652433, -0.01840262860059738, -0.03527970239520073, -0.054286058992147446, -0.016589215025305748, -0.012647095136344433, 0.011596273630857468, 0.04852774366736412, 0.06983426213264465, 0.0809926986694336, 0.02788615971803665, 0.0002541310677770525, 0.013881533406674862, -0.04455726221203804, 0.0019601492676883936, 0.033302463591098785, -0.008153674192726612, 0.010387989692389965, -0.010595982894301414, 0.03560808300971985, 0.021653110161423683, -0.01200024038553238, -0.0031326920725405216, 0.03290509805083275, -0.004026350099593401, 0.016807135194540024, -0.03708454966545105, -0.06252396106719971, -0.010862572118639946, 0.03074585273861885, -0.000778139743488282, 0.04532596468925476, 0.005812253803014755, -0.04410345107316971, 0.02244485355913639, 0.050369132310152054, -0.04031072184443474, -0.041922908276319504, -0.002108961110934615, -0.012839829549193382, -0.010879898443818092, -0.06135471910238266, 0.003487115493044257, 0.05857453867793083, 0.019203199073672295, -0.025546511635184288, 0.06117730960249901, 0.036534298211336136, 0.01079034898430109, -0.02047363482415676, -0.002277212915942073, -0.009136850014328957, -0.014162637293338776, -0.04066544771194458, -0.03473401814699173, 0.01713814027607441, -0.02235657162964344, 0.05394259840250015, 0.0034493242856115103, 0.01237641554325819, 0.043602943420410156, -0.013017305172979832, -0.009844737127423286, 0.011443725787103176, -0.00010502423538127914, -0.02493131533265114, 0.03246350958943367, -0.03795566409826279, 0.07280164957046509, 0.03368687257170677, 0.021820036694407463, 0.02472911961376667, 0.030644474551081657, 0.02497178129851818, -0.010782521218061447, 0.01630890741944313, 0.034651171416044235, 0.07864023745059967, 0.02714972011744976, -0.001184485387057066, -0.007976766675710678, 0.01502819824963808, 0.01102138590067625, 0.017618199810385704, 0.03587590530514717, -0.015800893306732178, -0.028355689719319344, -0.02047790214419365, -0.027580415830016136, -0.07029719650745392, 0.01222628727555275, 0.05406620725989342, 0.05764033645391464, 0.0006269186269491911, -0.026152044534683228, -0.06146492809057236, 0.058636151254177094, -0.032593704760074615, 0.036717064678668976, 0.07347176969051361, 0.02432621642947197, -0.06030089035630226, 0.020066766068339348, -0.018422631546854973, -0.014698815532028675, -0.06512906402349472, 0.008767729625105858, 0.0067345513962209225, 0.027986198663711548, 0.0038199140690267086, 0.02097603678703308, 0.048861149698495865, 0.022296251729130745, -0.027009153738617897, -0.03121125139296055, -0.017059683799743652, -0.01160309836268425, 0.0050999498926103115, -0.010344881564378738, -0.014402827247977257, 0.024993980303406715, -0.00922126043587923, -0.06768012046813965, -0.0028483679052442312, 0.017503991723060608, 0.010824075900018215, -0.028126880526542664, 0.055144112557172775, 0.017735395580530167, 0.0017535776132717729, -0.030106600373983383, 0.03175598010420799, -0.006058556027710438, -0.02832651138305664, 0.0622568354010582, -0.01705406978726387, -0.05197875574231148, 0.00723580876365304, 0.02861584722995758, -0.014989463612437248, 0.00720561807975173, -0.011534514836966991, 0.04588393121957779, -0.0346590094268322, -0.03721706196665764, 0.06013896316289902, 0.042502354830503464, -0.01663639396429062, -0.010339496657252312, 0.017908615991473198, -0.038725242018699646, 0.048903051763772964, 0.0419783852994442, 0.015140783973038197, -0.01804262027144432, 0.004608314484357834, -0.0469454824924469, -0.04195774719119072, -0.00011867581633850932, -0.0015247570117935538, -0.033942677080631256, -0.022359663620591164, 0.02919880300760269, -0.005136989988386631, -0.008704413659870625, -0.0153648154810071, -0.021934906020760536, 0.009836344048380852, -0.00602353410795331, -0.02140101231634617, -0.049056168645620346, 0.055232249200344086, -0.03736266493797302, 0.014650927856564522, -0.03188731521368027, -0.012011130340397358, -0.047575775533914566, -0.01013923715800047, -0.04203878343105316, -0.009885777719318867, -0.03999704122543335, 0.09491228312253952, 0.025064270943403244, -0.0129335206001997, 0.08811073005199432, -0.00563108641654253, 0.00639328733086586, 0.021588414907455444, -0.033848028630018234, 0.042850032448768616, 0.005634994711726904, -0.0038737142458558083, -0.032218869775533676, 0.007180362939834595, 0.052651260048151016, 0.0015998906455934048, -0.05754676088690758, -0.02567564882338047, 0.056326884776353836, 0.05650751292705536, 0.00878431461751461, 0.0007206642185337842, 0.01255110651254654, -0.05004864186048508, -0.04618849232792854, 0.033484723418951035, 0.02605663612484932, 0.03307526558637619, 0.0448097288608551, 0.003201519837602973, 0.06670443713665009, -0.0052117821760475636, -0.001824883627705276, -0.0764453336596489, 0.023325059562921524, 0.018678603693842888, 0.005132595542818308, 0.00822712667286396, -0.026459919288754463, -0.00592211727052927, 0.0016258583636954427, -0.03428912162780762, -0.015456100925803185, 0.0032806110102683306, -0.021342309191823006, -0.01562562957406044, 0.02258179895579815, 0.009500307030975819, -0.004841960500925779, 0.009825434535741806, -0.036965612322092056, -0.001935707638040185, 0.034523382782936096, 0.05133664980530739, 0.006652094889432192, 0.001325044664554298, -0.01626381278038025, 0.029714571312069893, 0.04208054393529892, 0.006161857396364212, 0.0500636100769043, 0.018497589975595474, 0.0631415992975235, 0.005916111171245575, 0.05649761110544205, 0.04993029683828354, 0.0026187084149569273, 0.05269220098853111, -0.021989909932017326, 0.021074842661619186, 0.013645476661622524, 0.045804284512996674, -0.032673005014657974, 0.04263521358370781, -0.024541741237044334, 0.025912752375006676, -0.048146333545446396, -0.013461722992360592, 0.003957077395170927, 0.028969781473279, -0.05309315025806427, -0.029129933565855026, -0.0002858702791854739, 0.01981467939913273, -0.07671834528446198, 0.020131107419729233, 0.03190352022647858, 0.010814887471497059, 0.013645798899233341, 0.03586548939347267, 0.054361119866371155, 0.017144547775387764, 0.0364801362156868, -0.02823280170559883, 0.018434647470712662, 0.013130801729857922, 0.007437193766236305, -0.02951032482087612, -0.007804248481988907, 0.023439232259988785, 0.012425383552908897, -0.03320632874965668, -0.05987979471683502, -0.009839875623583794, -0.02482151985168457, -0.049142561852931976, 0.017021773383021355, 0.014715628698468208, 0.0534210130572319, -0.017376389354467392, -0.04684726148843765, 0.038086533546447754, 0.017108913511037827, -0.011949574574828148, 0.01847194693982601, -0.010361935012042522, -0.031084556132555008, -0.027547847479581833, 0.003944805357605219, 0.0013294306118041277, 0.03390279412269592, 0.031232979148626328, 0.04842180013656616, -0.010359087958931923, -0.031098119914531708, -0.016300199553370476, -0.029258975759148598, 0.01968841440975666 ]
Les mises à jour prévues au 4° du I de l'article 1649 AG du code général des impôts des informations mentionnées à l'article 344 G octies A sont communiquées par voie dématérialisée au plus tard les 31 mars, 30 juin, 30 septembre et 31 décembre de chaque année.
Code général des impôts, annexe iii
344 G octies B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042903807
2021-01-01 00:00:00
cce26cc8e776206b36d7fbf3fdee37e9f9386dd0078711bc89a9ed1d743c5458
[ -0.050297852605581284, 0.08329785615205765, -0.0759495347738266, 0.006209803279489279, -0.06717333942651749, 0.014307007193565369, -0.03757844120264053, 0.03340623527765274, 0.02719753608107567, -0.008824034593999386, -0.054944902658462524, 0.008858739398419857, -0.000725651509128511, 0.010892821475863457, -0.019708644598722458, 0.02049996145069599, 0.07784859836101532, 0.09329550713300705, 0.03182908147573471, -0.08057289570569992, 0.04269638657569885, 0.029281267896294594, 0.03414277359843254, -0.0118192033842206, 0.03810599073767662, 0.03741414099931717, 0.00774180656298995, -0.03601587936282158, -0.008404996246099472, 0.08219516277313232, -0.09364651888608932, -0.032538555562496185, -0.032745249569416046, 0.034475505352020264, 0.01916022226214409, -0.045640185475349426, 0.07543735951185226, -0.037939928472042084, -0.028895970433950424, 0.030947797000408173, 0.021283390000462532, -0.029020357877016068, -0.005946336779743433, 0.01409360021352768, -0.03359748423099518, 0.0870199054479599, 0.02473992295563221, 0.08485884964466095, 0.04365232586860657, -0.008608585223555565, -0.010518684983253479, 0.031084222719073296, 0.022225720807909966, -0.05888871103525162, -0.013847018592059612, 0.10005556792020798, -0.045717280358076096, -0.004886862821877003, 0.06822489947080612, -0.0032606697641313076, -0.005203701090067625, -0.0025105841923505068, -0.03916322439908981, -0.003478014376014471, -0.10227099061012268, -0.029666103422641754, 0.013994639739394188, -0.047564465552568436, 0.061400774866342545, -0.04764196649193764, 0.016423992812633514, 0.08322063088417053, -0.04235214740037918, 0.016368985176086426, 0.001167275826446712, 0.06586432456970215, 0.0015437427209690213, -0.01987604610621929, 0.010811232030391693, 0.034649644047021866, -0.01859913393855095, -0.03691549226641655, 0.024437258020043373, -0.04266703128814697, -0.022786986082792282, -0.046939779072999954, 0.0017206758493557572, 0.014728959649801254, -0.046491194516420364, 0.03358215466141701, 0.07142102718353271, 0.06024474278092384, -0.0454479418694973, -0.033589404076337814, 0.011451377533376217, 0.040946196764707565, -0.0183950737118721, 0.013076686300337315, 0.06053934991359711, 0.04405641928315163, -0.0282511655241251, 0.03555725887417793, 0.006625483278185129, 0.024704709649086, -0.04836009815335274, -0.025728926062583923, 0.030923405662178993, -0.04870016500353813, -0.09813699871301651, -0.034420423209667206, -0.0039322832599282265, -0.03006470575928688, -0.10182026773691177, 0.003507881658151746, -0.004117313772439957, 0.03722424432635307, -0.024803224951028824, -0.03148381784558296, -0.022634604945778847, 0.03898166865110397, -0.01891500875353813, -0.0034616708289831877, -0.03902410715818405, -0.02893546037375927, -0.09511812031269073, 0.030244942754507065, -0.009149311110377312, -0.05936935916543007, 0.021821556612849236, -0.040055789053440094, 0.09723669290542603, -0.04007153585553169, 0.037038665264844894, -0.02541188895702362, 0.02292974665760994, -0.0069452375173568726, -0.021889595314860344, 0.018830716609954834, 0.044005125761032104, -0.03467520698904991, -0.06603585928678513, -0.03139970451593399, -0.056376732885837555, 0.021975165233016014, -0.0036786221899092197, -0.001219745958223939, -0.010829734615981579, 0.024646198377013206, 0.011886188760399818, 0.0571320466697216, -0.021486105397343636, 0.02346058189868927, 0.06705315411090851, -0.033150676637887955, 0.003515827702358365, -0.03485999256372452, -0.013488749042153358, 0.09312626719474792, -0.010928290896117687, -0.04060539975762367, 0.0060025472193956375, 0.03811359405517578, -0.010653957724571228, 0.013360404409468174, -0.05659753084182739, 0.01019665040075779, 0.023745935410261154, -0.028425954282283783, -0.00843513011932373, -0.004444697871804237, -0.03998188301920891, 0.017873002216219902, 0.009204316884279251, -0.009679528884589672, -0.022071029990911484, 0.010938937775790691, -0.01741017773747444, 0.004112003371119499, -0.08355554193258286, 0.08353213965892792, -0.023413190618157387, -0.03590294346213341, 0.021766461431980133, -0.019263606518507004, 0.03946612775325775, -0.024845674633979797, -0.012927736155688763, -0.02981366217136383, 0.020066631957888603, -0.016276061534881592, -0.02104644849896431, -0.03816812112927437, -0.05927005037665367, 0.023723004385828972, 0.010236959904432297, -0.0190600398927927, -0.027752533555030823, 0.012779549695551395, 0.04708772525191307, -0.024536103010177612, -0.026615601032972336, 0.02262343280017376, 0.023988163098692894, 0.02142449840903282, -0.004513855092227459, -0.0649789422750473, 0.019956188276410103, -0.02950899489223957, 0.005868702661246061, -0.05642475187778473, 0.04388219118118286, 0.0033011871855705976, 0.028897568583488464, 0.044689349830150604, -0.04652588441967964, -0.009200106374919415, -0.10188504308462143, -0.02705836482346058, -0.013830732554197311, -0.06320475786924362, -0.003547178814187646, 0.007297520525753498, -0.016158726066350937, -0.05282563343644142, 0.03624838590621948, 0.04572724178433418, 0.0065331184305250645, 0.00014297508460003883, -0.023344529792666435, -0.05555889382958412, -0.008516511879861355, -0.06629335135221481, -0.018463678658008575, 0.0917542427778244, -0.011149373836815357, 0.026203572750091553, 0.00019882083870470524, -0.027841195464134216, 0.03625103831291199, -0.0031576333567500114, 0.017948517575860023, 0.02266743965446949, 0.03590595722198486, 0.03594808652997017, -0.04480573162436485, 0.0022121393121778965, -0.024238893762230873, -0.05717627704143524, 0.057079017162323, 0.042520660907030106, -0.014087720774114132, 0.04335641488432884, -0.011525265872478485, 0.0027298270724713802, -0.04569076746702194, -0.04056530445814133, 0.008679215796291828, 0.04026869684457779, 0.015808623284101486, -0.023532340303063393, -0.04282579571008682, 0.006201871670782566, 0.012790519744157791, -0.06462341547012329, -0.006464299280196428, -0.09005971997976303, -0.003441170323640108, -0.02424330823123455, -0.019374487921595573, -0.021276047453284264, 0.019170252606272697, 0.08684948831796646, 0.022416984662413597, -0.010747330263257027, 0.006414273753762245, -0.018857771530747414, 0.018004396930336952, -0.024799080565571785, 0.011104361154139042, 0.021837545558810234, -0.0015077929710969329, -0.020550407469272614, -0.03171906620264053, -0.012504666112363338, -0.02164078690111637, 0.02876623533666134, -0.014499178156256676, 0.04002309590578079, 0.022577432915568352, 0.011017795652151108, -0.004509279504418373, 0.005373197142034769, -0.050540052354335785, 0.04136991128325462, 0.004093439783900976, -0.03156081587076187, -0.01573030836880207, 0.060675714164972305, 0.003304888494312763, 0.0019045384833589196, 0.0017905619461089373, -0.0011401016963645816, -0.0068678599782288074, 0.00005132313890499063, -0.028302127495408058, -0.01715303584933281, -0.022921942174434662, -0.017540253698825836, -0.024647386744618416, 0.02779696322977543, 0.01145877968519926, -0.015502911992371082, -0.010876973159611225, -0.05762839317321777, -0.015700390562415123, 0.02380571886897087, 0.013462997041642666, 0.06044665351510048, -0.011130915954709053, 0.02481573261320591, -0.03860195726156235, 0.0796271562576294, -0.046918272972106934, 0.08436623960733414, -0.003862581215798855, -0.016324833035469055, 0.04665614664554596, -0.006062932312488556, -0.03962556645274162, -0.03900585323572159, -0.01104219164699316, 0.02969284914433956, 0.028146086260676384, -0.053175508975982666, 0.01723729632794857, 0.0028886788059026003, 0.01600714772939682, -0.006075594108551741, 0.0038631130009889603, 0.016964150592684746, 0.054950423538684845, -0.018904758617281914, -0.06753984093666077, -0.0068412176333367825, 0.058648280799388885, 0.006436231080442667, 0.03370188921689987, 0.044327858835458755, 0.023175694048404694, 0.011559377424418926, -0.0006550116231665015, 0.002247939584776759, 0.007826016284525394, 0.05432464927434921, 0.03655865415930748, 0.02128390409052372, -0.011381478980183601, 0.0065491353161633015, -0.008843285031616688, 0.10734780877828598, -0.004506555385887623, -0.0055542574264109135, 0.02293926477432251, 0.03827163204550743, 0.05553923547267914, -0.01570846326649189, -0.05090862140059471, 0.0035767750814557076, -0.03155996650457382, 0.01730663888156414, -0.02275140956044197, -0.03825487568974495, -0.024796824902296066, 0.01028819102793932, 0.006279817316681147, -0.021623089909553528, -0.015675729140639305, 0.015226299874484539, -0.014549658633768559, 0.008400097489356995, 0.0080270329490304, -0.025148170068860054, 0.0002815712650772184, -0.033192649483680725, 0.02883651852607727, 0.028862500563263893, -0.0430755689740181, -0.01603335328400135, 0.0026910824235528708, -0.011000613681972027, 0.05998104438185692, 0.006167002022266388, -0.02734954282641411, 0.015242294408380985, -0.01828113943338394, -0.019788814708590508, -0.033802442252635956, 0.030682064592838287, -0.010036226361989975, 0.03355269134044647, -0.011659729294478893, -0.041390594094991684, 0.014400849118828773, 0.07096462696790695, 0.032292380928993225, 0.05325789377093315, 0.018234526738524437, -0.029040711000561714, 0.029036995023489, 0.00014516380906570703, 0.022567983716726303, -0.05599299818277359, 0.05427778884768486, -0.05200450122356415, 0.03062780387699604, 0.009493513964116573, 0.028689069673419, 0.08019959181547165, 0.14271855354309082, -0.04642098769545555, 0.02152409963309765, 0.03843429312109947, 0.0345793180167675, -0.01774209924042225, -0.020720791071653366, -0.002113224705681205, -0.0066201454028487206, 0.10537704080343246, 0.07893574237823486, 0.026847293600440025, -0.03536431863903999, 0.03672526031732559, 0.0013057398609817028, -0.0389891155064106, -0.015849057585000992, -0.030352873727679253, 0.013862228952348232, 0.018225042149424553, -0.01227292325347662, -0.0017014560289680958, 0.02281089685857296, -0.006076316349208355, -0.0020643752068281174, -0.07921762019395828, -0.00042595097329467535, 0.0036797220818698406, -0.003823215374723077, 0.002302257576957345, -0.012381898239254951, -0.03169926255941391, -0.025174347683787346, 0.02550855278968811, -0.012489819899201393, -0.029758716002106667, 0.01757100597023964, -0.014584804885089397, -0.02370767667889595, 0.0036762093659490347, -0.03886506333947182, 0.017589431256055832, -0.014938677661120892, 0.003943055868148804, -0.01199004054069519, -0.02312711998820305, -0.024624263867735863, -0.0010764084290713072, -0.021084090694785118, -0.015528319403529167, 0.011228938587009907, 0.035795677453279495, 0.011724293231964111, 0.017629794776439667, 0.01211130153387785, 0.012690671719610691, -0.010940788313746452, 0.044079069048166275, 0.040925659239292145, 0.018426010385155678, -0.02499660849571228, 0.01626778393983841, -0.02529310993850231, 0.0326702743768692, -0.038006771355867386, 0.03275752440094948, 0.06559828668832779, 0.010208350606262684, 0.019344830885529518, -0.005203078500926495, 0.04504644125699997, 0.03463713452219963, 0.06477490067481995, 0.010123295709490776, -0.032483212649822235, 0.03153403848409653, 0.04857970029115677, 0.02301664836704731, 0.009084678255021572, -0.026409419253468513, 0.053469378501176834, 0.04594498500227928, -0.03913283720612526, -0.04611367732286453, 0.0031017852015793324, 0.03519926965236664, -0.0031877055298537016, 0.028154658153653145, 0.08527050912380219, 0.013839871622622013, 0.007698065135627985, 0.006707761436700821, -0.03724677860736847, -0.033495813608169556, 0.039698824286460876, -0.04132414236664772, -0.03572877496480942, 0.011642738245427608, -0.003139106323942542, 0.042101383209228516, -0.05718399956822395, 0.00608707033097744, 0.06166953593492508, -0.005781764164566994, -0.005926692858338356, 0.03270808234810829, -0.012487174943089485, -0.006453137379139662, -0.02553568221628666, 0.011635500937700272, 0.05440905690193176, 0.010590052232146263, 0.03881590813398361, 0.02247615158557892, 0.018229171633720398, 0.035853032022714615, 0.04375850036740303, 0.017827976495027542, -0.014572017826139927, 0.03972581401467323, -0.006497700233012438, 0.00903309416025877, -0.031022829934954643, 0.004440745804458857, -0.00419981312006712, 0.008680950850248337, 0.0191639456897974, -0.01679295301437378, -0.001798355719074607, -0.027966706082224846, -0.011119991540908813, -0.04169587790966034, 0.050153058022260666, 0.015590638853609562, 0.07688286155462265, 0.04305621236562729, -0.027628306299448013, -0.06396181136369705, 0.07041486352682114, 0.010386158712208271, 0.011985772289335728, 0.07260780781507492, 0.020984599366784096, -0.04168162867426872, -0.013079708442091942, 0.02878427878022194, 0.040272943675518036, 0.014896741136908531, 0.023879336193203926, -0.03825903311371803, -0.03393051028251648, 0.027665894478559494, -0.006157246418297291, -0.0019534272141754627, -0.007814652286469936, -0.0052527510561048985, -0.014436716213822365, -0.02977161295711994, 0.0024037337861955166, -0.011313107796013355, -0.01936699077486992, 0.00967973843216896, 0.0036310108844190836, 0.008756613358855247, -0.027466850355267525, 0.020931705832481384, -0.02997187338769436, -0.02166442573070526, -0.045531515032052994, 0.06294665485620499, 0.04194659739732742, -0.03626708313822746, 0.031101198866963387, -0.015316898003220558, -0.01522454060614109, -0.040233299136161804, 0.052505090832710266, 0.030907953158020973, -0.0020048050209879875, -0.050330497324466705, 0.03156103566288948, -0.015929920598864555, 0.0022828320506960154, -0.041735414415597916, 0.038846977055072784, 0.016912726685404778, -0.038982462137937546, 0.0205057542771101, -0.01351435948163271, -0.030525239184498787, -0.04181160777807236, 0.061296358704566956, -0.06432951241731644, 0.019891899079084396, 0.026028713211417198, 0.004554654471576214, -0.002212745836004615, 0.001981085864827037, -0.04588168486952782, 0.017838111147284508, 0.005126440431922674, -0.0458490252494812, -0.02809816598892212, 0.012294444255530834, -0.007748827338218689, 0.03330215811729431, -0.01160183921456337, -0.03090415522456169, 0.017889736220240593, -0.07463832199573517, -0.017127985134720802, -0.03071531467139721, -0.03507327660918236, 0.035983383655548096, -0.031520526856184006, 0.010788079351186752, 0.01696055568754673, 0.06617726385593414, -0.032269492745399475, 0.02010807953774929, -0.005637971684336662, -0.04353613778948784, -0.011673243716359138, -0.0019585448317229748, -0.0031178148929029703, 0.0010201241821050644, 0.08337141573429108, -0.0011829164577648044, -0.005510801915079355, 0.04018077254295349, -0.020627234131097794, 0.0004609075258485973, 0.0226293932646513, -0.0871974527835846, -0.028802236542105675, -0.08074677735567093, 0.01281365193426609, 0.0430603064596653, -0.04338318482041359, -0.02849375084042549, 0.03383602574467659, 0.10305222123861313, 0.04144745692610741, 0.0024070339277386665, 0.09725350141525269, -0.04347056895494461, -0.04730478301644325, -0.04653390869498253, 0.028338035568594933, -0.006199914962053299, 0.024927543476223946, 0.01610495336353779, 0.04942210763692856, -0.0017746657831594348, 0.05485142022371292, -0.02559041976928711, -0.046329598873853683, -0.02561905048787594, 0.027409330010414124, -0.019240733236074448, -0.005080703180283308, 0.05121777579188347, 0.030216485261917114, -0.022633619606494904, 0.025029348209500313, 0.007912879809737206, -0.014167973771691322, -0.00557597866281867, -0.010393524542450905, 0.010391363874077797, -0.006150067783892155, 0.02789332903921604, 0.00668922858312726, -0.037708815187215805, 0.00161923433188349, 0.012572753243148327, 0.040617674589157104, -0.015437123365700245, -0.0250297412276268, -0.031528204679489136, 0.02857338823378086, -0.03653775155544281, 0.022544188424944878, 0.010301562957465649, 0.02952457033097744, 0.06443241238594055, -0.017678530886769295, 0.030993307009339333, 0.022371968254446983, 0.016790173947811127, 0.012706048786640167, -0.014410384930670261, -0.020242011174559593, 0.007961239665746689, -0.005109382327646017, 0.09750059247016907, -0.024702059105038643, 0.00412881700322032, -0.010207612067461014, 0.03121117874979973, 0.009471563622355461, 0.05635159835219383, -0.004749850835651159, 0.02699928916990757, -0.03612950071692467, -0.00350190419703722, -0.06250201165676117, -0.015083489008247852, 0.0301175806671381, 0.025054052472114563, -0.03984444960951805, 0.040900684893131256, -0.01502348855137825, -0.038012418895959854, 0.009830702096223831, -0.015375200659036636, 0.013423455879092216, -0.003733157878741622, -0.007149816025048494, -0.0037281792610883713, 0.003888599341735244, -0.014437803067266941, 0.0046930438838899136, -0.027801308780908585, -0.029364123940467834, 0.017452241852879524, 0.0017616362310945988, -0.021045174449682236, 0.009719843044877052, -0.03201539069414139, -0.022401252761483192, 0.05826330929994583, -0.02831929177045822, 0.0283576138317585, 0.01749354973435402, -0.03941365331411362, 0.025393661111593246, 0.020184218883514404, 0.03206610679626465, 0.00868854857981205, -0.07123726606369019, -0.0045801871456205845, 0.03147440031170845, -0.00791547168046236, 0.07628104835748672, -0.050608422607183456, -0.041864871978759766, 0.07191182672977448, -0.007447223179042339, 0.0033947161864489317 ]
I. – La Caisse des dépôts et consignations, lorsqu'elle reverse les sommes qui entrent dans le champ d'application du I ter de l'article 990 I et de l'article 990 I bis du code général des impôts, adresse au comptable de la direction générale des finances publiques, au plus tard dans les quinze jours qui suivent la fin du mois au cours duquel les sommes sont versées au bénéficiaire ou au notaire chargé d'établir l'actif successoral en vue du règlement de la succession pour laquelle il a été mandaté, une déclaration contenant les informations suivantes pour chaque bénéficiaire des sommes : 1° Pour les sommes issues de chaque contrat mentionné au I ter de l'article 990 I et au I de l'article 990 I bis du code général des impôts, les informations mentionnées à l' article R. 132-5-5 du code des assurances et à l' article R. 223-11 du code de la mutualité ; 2° Pour chaque compte mentionné au II de l'article 990 I bis du code général des impôts, les informations mentionnées à l' article R. 312-20 du code monétaire et financier ; 3° Pour les sommes issues de chaque contrat mentionné au I ter de l'article 990 I et au I de l'article 990 I bis du code général des impôts et pour chaque compte mentionné au II de l'article 990 I bis du code précité : a) L'identification de l'établissement mentionné au I de l'article L. 312-19 du code monétaire et financier , de l'entreprise d'assurance, institution de prévoyance ou union mentionnée à l' article L. 132-9-3-1 du code des assurances ou de la mutuelle ou union mentionnée à l' article L. 223-25-4 du code de la mutualité ; b) L'assiette et la nature du prélèvement ; c) Le montant des intérêts versés par la Caisse des dépôts et consignations ; d) Le montant de l'abattement appliqué ; e) Le montant du prélèvement acquitté au titre des sommes, rentes ou valeurs dues à chaque bénéficiaire. II. – Les déclarations mentionnées au I sont établies sur des formules imprimées délivrées sans frais par le service des impôts.
Code général des impôts, annexe iii
344 G nonies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031116715
2016-01-01 00:00:00
171797855efc994c2c561f7989738fd30cd0d02e6ab95f35e72e61c66604903c
[ -0.045650579035282135, 0.1109948456287384, -0.030433448031544685, 0.018125398084521294, -0.0605027973651886, -0.0791715532541275, -0.08172828704118729, 0.07446694374084473, 0.07467462122440338, -0.04417422041296959, -0.021520860493183136, 0.055348027497529984, -0.00939194392412901, 0.005320497788488865, -0.030335720628499985, 0.0429786816239357, 0.03534048795700073, 0.03819804638624191, 0.018677227199077606, -0.015211849473416805, 0.0040758633986115456, 0.041932396590709686, -0.006914353463798761, 0.06366556137800217, -0.022510051727294922, 0.037901606410741806, 0.028092268854379654, -0.10642603784799576, -0.029457414522767067, -0.008392822928726673, -0.035604316741228104, -0.04742516204714775, 0.056580476462841034, 0.07653193920850754, 0.035299886018037796, -0.03904077783226967, 0.05164794251322746, -0.010777508839964867, -0.004591195844113827, 0.006002428475767374, 0.029415065422654152, -0.008694278076291084, 0.07948999851942062, -0.05581594258546829, 0.032808419317007065, 0.02456514537334442, -0.04017528519034386, 0.04686129093170166, -0.056471087038517, 0.030480874702334404, 0.0011118955444544554, 0.017896443605422974, 0.017776865512132645, 0.030858632177114487, 0.0360814705491066, 0.031122487038373947, -0.11544357985258102, 0.04746212437748909, 0.002478539478033781, -0.0031953160651028156, -0.04576147347688675, -0.001854238100349903, -0.048102155327796936, -0.0018175109289586544, -0.004494735039770603, 0.01539054699242115, 0.034931883215904236, -0.047303494065999985, 0.11418215185403824, -0.04281855374574661, 0.05159285292029381, 0.03978623449802399, -0.01754087768495083, 0.04791119694709778, 0.05808109790086746, 0.09368210285902023, -0.0685344934463501, -0.003556547686457634, 0.039817724376916885, 0.03232388198375702, 0.020039331167936325, -0.02029121108353138, 0.013427702710032463, -0.0030274586752057076, -0.005263830069452524, 0.018931439146399498, 0.03385378420352936, -0.016085609793663025, -0.004065677057951689, 0.024884143844246864, 0.023418428376317024, 0.04488843306899071, -0.010704416781663895, -0.019442062824964523, 0.04493678733706474, 0.061211779713630676, -0.05213997885584831, 0.05255825072526932, 0.03670987859368324, -0.05144183710217476, 0.00976285245269537, -0.013658820651471615, 0.07314004004001617, -0.03910556808114052, -0.026339136064052582, 0.004736640024930239, 0.038603443652391434, -0.01160491444170475, -0.00003488034417387098, 0.014902239665389061, -0.06687822192907333, -0.05993635579943657, -0.06058996915817261, 0.012437894940376282, -0.05986892059445381, 0.07267576456069946, 0.01176382228732109, -0.04837898164987564, 0.015011463314294815, 0.03605346009135246, -0.02209489233791828, 0.0036643247585743666, -0.013271264731884003, 0.001172563061118126, -0.07190724462270737, -0.028397122398018837, -0.0351865217089653, -0.0014138845726847649, -0.05769480764865875, -0.005691791884601116, 0.060472939163446426, 0.02739040181040764, 0.015745660290122032, -0.02196604385972023, -0.0023566940799355507, -0.011431454680860043, -0.020298613235354424, 0.04770588502287865, -0.00933669600635767, 0.01668139174580574, -0.0475226528942585, 0.02531488984823227, -0.03450290858745575, 0.0658462792634964, -0.04109128937125206, 0.006680771242827177, -0.06891701370477676, -0.049428071826696396, 0.04397336393594742, 0.05360491946339607, -0.015866903588175774, 0.033079251646995544, 0.054726459085941315, 0.013176485896110535, 0.0006186069222167134, -0.008151783607900143, 0.005846959538757801, 0.03922319784760475, -0.04949706420302391, -0.04769325628876686, -0.01659601554274559, 0.02254750393331051, 0.016457103192806244, 0.026189498603343964, -0.05373162403702736, -0.08521498739719391, -0.012627726420760155, -0.0350203774869442, 0.019509561359882355, 0.004237059969455004, -0.04134040325880051, 0.033970024436712265, 0.00355413812212646, -0.012385578826069832, 0.018003996461629868, -0.05557512119412422, -0.024286339059472084, 0.01599195972084999, -0.029630500823259354, 0.061147239059209824, 0.0022619611117988825, -0.046087950468063354, -0.0393851213157177, -0.05157696083188057, 0.030615342780947685, 0.01659279130399227, -0.020863452926278114, 0.018311677500605583, 0.004557386972010136, -0.016276158392429352, -0.02455027401447296, -0.022323502227663994, -0.06782204657793045, 0.028741860762238503, -0.0045423731207847595, -0.05968286469578743, -0.05680646374821663, 0.04041684418916702, 0.02091037668287754, -0.03031313046813011, 0.03556178882718086, 0.007638860028237104, 0.006526297423988581, 0.02745886892080307, -0.04430794343352318, -0.020277246832847595, 0.012310839258134365, -0.015870817005634308, -0.02737727202475071, -0.058818455785512924, 0.05488407984375954, -0.02872542478144169, 0.009071278385818005, 0.005386193282902241, -0.058045268058776855, -0.016014091670513153, -0.03626140579581261, 0.012825476005673409, 0.05236322805285454, -0.028276806697249413, -0.0048905182629823685, -0.07821785658597946, -0.001055280095897615, -0.04476470500230789, -0.0030746865086257458, 0.03948726877570152, -0.017917202785611153, -0.0020186109468340874, 0.021359965205192566, -0.03408520296216011, -0.018678773194551468, -0.06306252628564835, 0.046390291303396225, -0.01614694856107235, -0.00105337705463171, 0.03383444994688034, 0.06901494413614273, -0.02075047977268696, 0.018973225727677345, 0.03932429850101471, 0.006192157976329327, -0.028532659634947777, 0.06791409105062485, 0.0142933065071702, -0.03774084150791168, 0.028447281569242477, -0.0055482410825788975, 0.00094137794803828, -0.000887466361746192, -0.054325103759765625, -0.0433877594769001, 0.06301304697990417, -0.029955947771668434, -0.038265444338321686, -0.03295323625206947, -0.01750240847468376, 0.04386119171977043, -0.024233808740973473, 0.040670860558748245, 0.0326627679169178, 0.02690841816365719, -0.011297069489955902, -0.07031514495611191, 0.0057132369838654995, -0.005400591529905796, -0.0909312292933464, 0.056637417525053024, -0.022442884743213654, -0.0034667092841118574, 0.008321353234350681, -0.020161615684628487, 0.07559698820114136, 0.007771187461912632, 0.03587879240512848, 0.0023043823894113302, -0.030421068891882896, -0.054380543529987335, -0.011126922443509102, 0.055935587733983994, 0.01104217953979969, 0.005389545578509569, -0.012205580249428749, -0.03748543933033943, -0.02734084241092205, -0.07583285868167877, 0.004251993726938963, 0.009288210421800613, -0.021695030853152275, -0.015737656503915787, 0.02715405263006687, -0.03182588145136833, -0.01968664675951004, -0.016048582270741463, 0.06983304023742676, 0.021297145634889603, -0.034219589084386826, 0.01639045774936676, 0.04079369083046913, 0.0146869458258152, -0.04407336190342903, 0.0250856950879097, 0.009227612987160683, 0.014809440821409225, -0.03854680061340332, -0.05300864204764366, -0.03984648361802101, -0.003517437493428588, -0.018985699862241745, 0.006558396853506565, 0.028545459732413292, -0.035686030983924866, 0.014766030013561249, 0.02671792544424534, -0.0009223014931194484, -0.02444511093199253, 0.05133059620857239, -0.0024734779726713896, 0.026521604508161545, -0.036643341183662415, -0.03612148016691208, -0.008741621859371662, 0.11925270408391953, 0.023067282512784004, 0.08540600538253784, -0.017847241833806038, -0.008324427530169487, -0.018409552052617073, 0.0019006346119567752, -0.01027726847678423, -0.031905822455883026, -0.05788804590702057, 0.00959928147494793, 0.011488864198327065, -0.06767205893993378, 0.000902285857591778, -0.0019326824694871902, 0.03162732347846031, -0.0034136944450438023, 0.00206313980743289, 0.022891592234373093, 0.06457645446062088, -0.022589929401874542, -0.05641977861523628, -0.023813443258404732, 0.01578972116112709, -0.040267109870910645, 0.05982671305537224, -0.0026805312372744083, 0.011249380186200142, -0.03202686086297035, 0.024228891357779503, -0.010443923063576221, 0.024578722193837166, 0.003357111942023039, 0.019440043717622757, -0.005722100846469402, 0.010824166238307953, 0.004261089954525232, -0.037696950137615204, 0.035211045295000076, 0.01718056946992874, -0.029671138152480125, -0.001249790657311678, 0.033620674163103104, 0.048907894641160965, 0.00035179706173948944, -0.06096284091472626, -0.024252688512206078, -0.015765275806188583, 0.020393067970871925, -0.025253651663661003, -0.010829398408532143, -0.006787011865526438, 0.050635434687137604, -0.03750794753432274, -0.027801264077425003, 0.02063906006515026, 0.0072053465992212296, 0.008513569831848145, 0.014672338962554932, 0.0007056749891489744, -0.036916982382535934, 0.05119938775897026, 0.01255983766168356, 0.017514444887638092, 0.022143229842185974, -0.006054786965250969, -0.01899423450231552, 0.009375203400850296, -0.025217462331056595, 0.00970262847840786, -0.01446518674492836, 0.040777284651994705, 0.015522860921919346, 0.056582577526569366, -0.046417638659477234, 0.012198613956570625, 0.04016043245792389, 0.02556724287569523, 0.020170560106635094, -0.01741138845682144, 0.016757404431700706, 0.007267075125128031, 0.0468236580491066, 0.05104336887598038, 0.040140300989151, -0.00357811339199543, -0.01847459189593792, -0.0186862051486969, 0.0062752459198236465, 0.015313714742660522, -0.008623837493360043, 0.06292859464883804, -0.039224304258823395, 0.02417461760342121, 0.03435642272233963, 0.014932623133063316, 0.04739556461572647, 0.1457693725824356, 0.01939043216407299, 0.02595290169119835, 0.020655781030654907, 0.03582814335823059, 0.0040529281832277775, -0.017008211463689804, -0.043630607426166534, 0.03823588043451309, 0.026791390031576157, -0.026006774976849556, 0.037527598440647125, -0.026024911552667618, 0.06338132172822952, 0.010015091858804226, -0.015678195282816887, -0.011735312640666962, 0.018733814358711243, -0.0010180488461628556, -0.0002733154979068786, 0.0044671520590782166, -0.00772593729197979, -0.024147551506757736, 0.004401517100632191, 0.008227720856666565, -0.05501153692603111, -0.016094593331217766, 0.00889761745929718, -0.021208183839917183, 0.07874174416065216, -0.031129179522395134, 0.0019208897138014436, -0.043462250381708145, 0.006432026159018278, -0.06145196780562401, 0.02555302530527115, 0.05463672801852226, -0.021256698295474052, -0.033948320895433426, 0.020417548716068268, -0.008374856784939766, 0.003955541178584099, -0.005807036068290472, -0.02398407831788063, -0.03441079333424568, -0.034083034843206406, -0.022073090076446533, 0.03318740427494049, -0.0005061163101345301, 0.040317390114068985, 0.04370974004268646, 0.0010781607124954462, 0.00154179020319134, 0.03751789405941963, 0.023782195523381233, 0.011536628007888794, -0.013650519773364067, 0.06708482652902603, -0.010569160804152489, 0.030255453661084175, 0.058206357061862946, 0.003695335006341338, 0.0246291346848011, 0.019810328260064125, -0.05421697720885277, 0.006428695749491453, 0.012468980625271797, 0.02680842950940132, -0.015801500529050827, -0.05002481862902641, 0.018248410895466805, 0.04725440591573715, 0.026705462485551834, -0.03091386891901493, -0.013279177248477936, 0.06445392966270447, 0.004057410638779402, 0.07805440574884415, 0.009769766591489315, -0.007279181387275457, 0.01359586138278246, -0.039208896458148956, -0.03536253795027733, -0.06617520749568939, 0.007920590229332447, 0.05958409979939461, 0.06328870356082916, 0.01872139237821102, 0.07567273825407028, -0.02217494323849678, 0.0517926849424839, -0.030106596648693085, -0.03341669961810112, -0.011842941865324974, 0.02136801928281784, 0.01779293455183506, -0.026203999295830727, 0.0030346030835062265, -0.03523286432027817, 0.05416419729590416, -0.005245199892669916, 0.02940405160188675, 0.06781259924173355, 0.03226163983345032, 0.0013889037072658539, -0.02322957292199135, -0.07347238808870316, -0.015490768477320671, -0.017612885683774948, -0.0465078242123127, 0.012597315944731236, 0.0022944232914596796, 0.03441620245575905, -0.0037296395748853683, -0.021749522536993027, 0.0021376083604991436, 0.04868856817483902, 0.005683670286089182, -0.015193592756986618, 0.03493794426321983, 0.03758038207888603, -0.02967877686023712, -0.04285058006644249, 0.0132106589153409, 0.05298580229282379, -0.027860600501298904, 0.04935486242175102, 0.004564490169286728, -0.04537953808903694, -0.03993654623627663, -0.026865219697356224, -0.02287156693637371, 0.05667302384972572, 0.06372790038585663, -0.004746244754642248, 0.003992556594312191, -0.01971217431128025, -0.043264199048280716, 0.02797761559486389, 0.033234868198633194, 0.016592618077993393, -0.02625572495162487, 0.011104016564786434, -0.011115362867712975, -0.04001288861036301, -0.01981217786669731, 0.05432834476232529, -0.02937578223645687, -0.009858698584139347, 0.04939635097980499, 0.02689656801521778, -0.025449834764003754, 0.028192484751343727, 0.02916645258665085, 0.04319743439555168, -0.027102291584014893, -0.016208939254283905, -0.004381187260150909, 0.0046092611737549305, -0.04216814786195755, -0.03192392364144325, -0.018199630081653595, -0.008847448043525219, -0.045276153832674026, -0.0028430332895368338, 0.011158617213368416, 0.022861262783408165, 0.0018781854305416346, -0.03237036243081093, -0.014197851531207561, -0.01439741812646389, -0.03049902245402336, -0.019079582765698433, -0.006944472435861826, 0.025965102016925812, -0.03211789205670357, 0.036663658916950226, -0.04077642783522606, 0.0013562347739934921, 0.027388567104935646, 0.009816344827413559, -0.0045560733415186405, 0.025512265041470528, -0.015175596810877323, -0.01135437935590744, -0.02037016488611698, 0.0034862826578319073, 0.08665814250707626, -0.007247313857078552, -0.06297104060649872, -0.04509713500738144, 0.05112990364432335, -0.0184134840965271, 0.007748486008495092, -0.006373448763042688, 0.015783675014972687, -0.007752023171633482, 0.019388703629374504, -0.010063085705041885, -0.05538655444979668, -0.017941264435648918, -0.020619049668312073, -0.050406601279973984, 0.004157551564276218, -0.025859229266643524, -0.07489964365959167, -0.048342131078243256, -0.02820708230137825, -0.030770421028137207, -0.044760480523109436, -0.036843184381723404, -0.030040061101317406, -0.08160886913537979, 0.006221845280379057, 0.009451089426875114, -0.015516664832830429, -0.01005686353892088, -0.02979743853211403, -0.016762465238571167, 0.0013356995768845081, -0.04996481165289879, 0.001958461245521903, -0.03270023688673973, 0.006553138606250286, -0.0034298133105039597, -0.019126590341329575, 0.007274515926837921, -0.0151953911408782, 0.013299531303346157, 0.06642339378595352, -0.017889421433210373, 0.02743689715862274, 0.004974273033440113, -0.005797522142529488, 0.0007690292550250888, -0.030895156785845757, -0.014170794747769833, 0.03889220207929611, -0.036732446402311325, -0.0678381398320198, -0.005195289384573698, 0.06169150769710541, 0.02387440763413906, 0.014808128587901592, 0.03539160266518593, -0.04413430765271187, -0.05202622711658478, 0.029732804745435715, 0.003175996011123061, 0.04365848749876022, 0.040675658732652664, 0.029327454045414925, 0.004494727589190006, 0.005909977946430445, 0.009559002704918385, -0.024775061756372452, 0.0261075459420681, 0.020320747047662735, -0.03734179586172104, 0.010322297923266888, -0.05117557570338249, 0.04943212866783142, 0.04434914141893387, -0.03323521465063095, 0.03800719976425171, 0.036596428602933884, -0.022729583084583282, -0.002838440705090761, 0.0010050807613879442, 0.008518864400684834, 0.023822352290153503, 0.007704227231442928, -0.036294352263212204, 0.008249899372458458, 0.014409179799258709, 0.005248627625405788, 0.016888083890080452, 0.019274890422821045, 0.012138882651925087, -0.010961286723613739, 0.048630859702825546, 0.030923908576369286, 0.06247011199593544, 0.057791855186223984, -0.02015058696269989, 0.03618437424302101, 0.026048077270388603, -0.05049079284071922, 0.029121240600943565, 0.03707567974925041, -0.010830150917172432, 0.024148285388946533, -0.010568547062575817, 0.082516610622406, -0.06102771684527397, 0.02805647999048233, -0.03000016324222088, 0.017042338848114014, -0.058731336146593094, -0.005342016462236643, 0.07409100234508514, 0.02109798789024353, -0.04033062607049942, 0.03358986973762512, -0.04561956599354744, 0.0013307469198480248, -0.027131695300340652, 0.011080429889261723, 0.07598405331373215, 0.0694074034690857, 0.035794615745544434, 0.029587319120764732, 0.013940058648586273, -0.0034040911123156548, 0.030715223401784897, 0.0072130742482841015, 0.013294889591634274, -0.048071056604385376, -0.041474055498838425, -0.018654614686965942, -0.01089955773204565, -0.006892761215567589, -0.012850089929997921, -0.02516617625951767, -0.004907059017568827, 0.014125199988484383, -0.003592329565435648, 0.00882919691503048, -0.008168619126081467, -0.023879453539848328, -0.009437358938157558, 0.015317315235733986, -0.04908683896064758, 0.0290940273553133, 0.014930947683751583, 0.07367158681154251, 0.07824289053678513, -0.007371506653726101, -0.034142281860113144, 0.028324894607067108, -0.013701769523322582, -0.0015234383754432201, 0.02097390964627266, -0.04446862265467644, 0.06643211841583252, -0.053763724863529205, -0.03414599969983101, 0.03609927371144295, 0.007189939264208078, 0.03856290504336357 ]
I.-Les comptes à déclarer en application de l' article 1649 bis C du code général des impôts sont ceux ouverts auprès de toute personne de droit privé ou public qui reçoit habituellement en dépôt des actifs numériques mentionnés à l' article 150 VH bis du code général des impôts . II.-Les personnes physiques joignent la déclaration de compte à la déclaration annuelle de leurs revenus. Chaque compte d'actifs numériques à usage privé, professionnel ou à usage privé et professionnel doit être mentionné distinctement. Les associations et sociétés n'ayant pas la forme commerciale joignent leur déclaration de compte d'actifs numériques à la déclaration annuelle de leur revenu ou de leur résultat. III.-La déclaration de compte mentionnée au II porte sur le ou les comptes d'actifs numériques ouverts, détenus, utilisés ou clos, au cours de l'année ou de l'exercice, par le déclarant, l'un des membres de son foyer fiscal ou une personne rattachée à ce foyer. Un compte est réputé être détenu par l'une des personnes mentionnées au premier alinéa dès lors que celle-ci en est titulaire, co-titulaire, bénéficiaire économique ou ayant droit économique. Un compte est réputé avoir été utilisé par l'une des personnes mentionnées au premier alinéa dès lors que celle-ci a effectué au moins une opération de crédit ou de débit pendant la période mentionnée par la déclaration, qu'elle soit titulaire du compte ou qu'elle ait agi par procuration, soit pour elle-même, soit au profit d'une personne ayant la qualité de résident.
Code général des impôts, annexe iii
344 G decies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038701956
2020-01-01 00:00:00
79a86bd07d28a58791a362cddc656feea2b01aedd807b8916e113edd2cd834b5
[ -0.04178033769130707, 0.0538826547563076, 0.02924683317542076, -0.0024419024121016264, -0.08983191847801208, -0.05977034941315651, -0.06208927929401398, 0.0027803971897810698, 0.033448319882154465, -0.013613388873636723, -0.08431067317724228, 0.05966069549322128, -0.04754844307899475, -0.010954415425658226, -0.06362489610910416, 0.022543320432305336, 0.0997234433889389, 0.017069486901164055, 0.008098469115793705, -0.03298943117260933, -0.02914140187203884, 0.015920482575893402, 0.02454160340130329, 0.0037741397973150015, -0.03068930096924305, 0.11093571037054062, 0.037637144327163696, -0.048593174666166306, -0.021889936178922653, 0.05391355976462364, -0.07434355467557907, -0.017248906195163727, 0.04916056990623474, 0.07001586258411407, 0.013307549059391022, -0.04366367310285568, 0.03081422485411167, -0.013485364615917206, -0.062147416174411774, -0.008461030200123787, -0.042000360786914825, 0.006371947005391121, -0.004350012633949518, -0.009719743393361568, 0.012206625193357468, 0.03362806886434555, 0.043718088418245316, 0.04854883253574371, -0.07233631610870361, 0.021769165992736816, 0.014899028465151787, 0.05801137164235115, 0.03460260108113289, -0.008854896761476994, 0.016547901555895805, 0.06625545024871826, -0.08793478459119797, 0.02564002014696598, 0.03340580314397812, -0.0696239322423935, -0.005026267841458321, -0.0023079789243638515, -0.018117431551218033, -0.05623924359679222, -0.02009662799537182, 0.01856919564306736, 0.01738612912595272, -0.0476982407271862, 0.13628125190734863, 0.03397078067064285, -0.031470853835344315, 0.05906429514288902, 0.008633529767394066, 0.0363612063229084, -0.01137892622500658, 0.08472783863544464, 0.00302439765073359, 0.03703871741890907, 0.05955620855093002, 0.036702245473861694, -0.012022102251648903, -0.0028387291822582483, -0.04240954667329788, -0.0035378718748688698, -0.018923800438642502, -0.014889429323375225, 0.0693574771285057, -0.05253567919135094, -0.03920517489314079, 0.028371186926960945, 0.08680949360132217, 0.020008577033877373, -0.02530328370630741, 0.0628863051533699, -0.040429260581731796, 0.04782097041606903, -0.009419628418982029, 0.05008609592914581, 0.10205966234207153, 0.0013559642247855663, -0.029900578781962395, -0.0600292943418026, 0.0018997614970430732, -0.05972125753760338, 0.014285962097346783, -0.05350974574685097, 0.023695992305874825, -0.04797498881816864, 0.007364426273852587, -0.00491884583607316, 0.005120059475302696, -0.04209738224744797, -0.04626687988638878, 0.035775355994701385, -0.08106055110692978, 0.08729211241006851, 0.0032744721975177526, -0.05040308088064194, 0.07373877614736557, 0.042589664459228516, -0.018896618857979774, -0.02309448830783367, -0.04090406745672226, 0.04464644938707352, -0.0960095077753067, 0.004824131727218628, -0.02509998343884945, -0.0282541885972023, -0.004916991572827101, -0.038266606628894806, 0.034195348620414734, 0.02301023155450821, 0.024057328701019287, 0.009190287441015244, -0.007380805443972349, -0.009539404883980751, -0.049662407487630844, 0.04969944432377815, 0.0209856815636158, -0.027738533914089203, -0.05000375211238861, 0.010371488519012928, -0.00012408742622938007, 0.07901153713464737, 0.03760908916592598, -0.007292768452316523, -0.02290038950741291, -0.08834108710289001, -0.005779287312179804, 0.01795007474720478, -0.008641080930829048, 0.041048064827919006, 0.05545980483293533, -0.032728973776102066, -0.022730456665158272, -0.04354863613843918, 0.03527110069990158, 0.038764920085668564, 0.010439463891088963, -0.028062673285603523, 0.05340730771422386, -0.015350189059972763, -0.010774913243949413, -0.04478846490383148, 0.0204373300075531, -0.06394513696432114, -0.01178452093154192, -0.0011722161434590816, -0.030794549733400345, -0.007748006377369165, -0.04729721322655678, 0.009937698021531105, -0.009020066820085049, -0.0015176191227510571, -0.022099696099758148, -0.04208889976143837, -0.023570163175463676, 0.008071127347648144, -0.07961563020944595, 0.05280103534460068, 0.03589663282036781, -0.05774465575814247, 0.035801149904727936, 0.04872652888298035, -0.027935542166233063, -0.012757299467921257, -0.005904355552047491, -0.019714975729584694, -0.0019209429156035185, -0.04679551720619202, -0.027396496385335922, 0.022670190781354904, -0.050403811037540436, 0.018272360786795616, 0.03718331828713417, 0.00299272988922894, -0.07796890288591385, 0.036397844552993774, -0.00048428698210045695, 0.02029181644320488, 0.007722681853920221, 0.034146856516599655, -0.010496082715690136, 0.03276396915316582, -0.024826712906360626, 0.012406815774738789, 0.018925882875919342, -0.0119955288246274, -0.011427889578044415, -0.02473166584968567, 0.01998848095536232, -0.003033712971955538, 0.00943018775433302, 0.005708449054509401, -0.011067009530961514, -0.03677206113934517, -0.06198153644800186, 0.006576726213097572, 0.007679360453039408, -0.007548060268163681, -0.014421649277210236, 0.019470123574137688, -0.032067131251096725, -0.03422953933477402, 0.02346835657954216, 0.028708554804325104, -0.007168760057538748, 0.009256520308554173, 0.04266446456313133, -0.016885699704289436, -0.019222384318709373, -0.00028674129862338305, -0.0004973932518623769, 0.0005341750802472234, 0.001322991563938558, -0.014113103970885277, 0.0044392989948391914, -0.005532314535230398, -0.0813065692782402, 0.04710478335618973, -0.011727447621524334, 0.0036957685369998217, -0.006479885429143906, 0.03731929138302803, 0.01705714873969555, -0.06699373573064804, -0.0036334439646452665, -0.007094221655279398, 0.0144496513530612, 0.00026944815181195736, -0.037918590009212494, 0.030532578006386757, -0.03587048873305321, -0.058138515800237656, -0.028574390336871147, -0.030285874381661415, -0.006516067311167717, 0.014451866038143635, 0.027853332459926605, -0.031567346304655075, -0.007522392086684704, -0.009480355307459831, -0.0677022933959961, -0.023510538041591644, 0.016480792313814163, -0.0776866227388382, 0.040396664291620255, -0.009901566430926323, -0.011106005869805813, -0.059581734240055084, -0.011492791585624218, 0.08242756128311157, 0.003333575325086713, 0.05571317672729492, 0.023095520213246346, -0.04100818559527397, 0.02144164964556694, -0.027605338022112846, -0.003511944320052862, 0.053760018199682236, -0.014769744127988815, 0.007755728904157877, 0.0011352762812748551, -0.03226169943809509, -0.0475882887840271, 0.028634345158934593, 0.0404181182384491, 0.006458424963057041, -0.011467836797237396, 0.06788845360279083, -0.025623099878430367, -0.005313494708389044, -0.016895374283194542, 0.06710623949766159, 0.02937427908182144, -0.059977658092975616, -0.037956658750772476, 0.059344153851270676, 0.04303595423698425, -0.050595901906490326, 0.0034655907656997442, -0.01379061583429575, 0.019163593649864197, -0.028010452166199684, -0.0009555845754221082, -0.027969321236014366, -0.0225748922675848, 0.0017600217834115028, -0.032481733709573746, 0.004299186635762453, -0.009771686047315598, -0.021457334980368614, 0.025228094309568405, -0.02975623868405819, -0.030895652249455452, 0.0008301632478833199, -0.05061255395412445, 0.008961006067693233, -0.034726332873106, -0.01715150475502014, 0.005981813184916973, 0.07193361222743988, -0.0049680378288030624, 0.021119367331266403, 0.026158597320318222, -0.03203890845179558, 0.030575299635529518, 0.020971406251192093, -0.020873595029115677, -0.019656337797641754, -0.02293509989976883, 0.012507988139986992, 0.03509058430790901, -0.06070174649357796, 0.02150735631585121, 0.0005142909940332174, 0.047237347811460495, -0.005533693823963404, 0.011446213349699974, 0.02717449516057968, 0.02853517234325409, -0.05075136572122574, -0.06632762402296066, -0.012541408650577068, 0.04701121896505356, -0.04517676681280136, 0.03774755075573921, 0.008230038918554783, 0.0054351272992789745, 0.0115110594779253, 0.006248770281672478, 0.00005857418000232428, 0.0653098002076149, 0.007804671302437782, 0.028370684012770653, 0.02323874458670616, 0.009597237221896648, 0.06508755683898926, -0.05527281016111374, 0.04407062008976936, 0.03547308221459389, -0.026936274021863937, 0.004721326753497124, 0.04706970602273941, 0.018817324191331863, -0.032167695462703705, 0.015587695874273777, -0.01391757931560278, -0.014511932618916035, 0.013346737250685692, -0.073429636657238, 0.0003683442191686481, -0.03314933180809021, 0.016139769926667213, 0.010976586490869522, 0.025238100439310074, -0.01312312763184309, 0.03869341313838959, 0.006165260914713144, 0.04124825820326805, 0.010152144357562065, 0.018123459070920944, 0.028833512216806412, -0.00040437118150293827, 0.015393202193081379, 0.02355729043483734, 0.035088781267404556, 0.05573181062936783, -0.00202392740175128, -0.042547840625047684, 0.02262958139181137, -0.002268505049869418, 0.012204651720821857, 0.017406437546014786, 0.049782514572143555, -0.03055051527917385, -0.009298041462898254, 0.037815794348716736, 0.027556300163269043, 0.012083400040864944, -0.017944196239113808, 0.017993684858083725, 0.04896997660398483, 0.045300114899873734, 0.04756917804479599, 0.048495758324861526, -0.00787639431655407, -0.043721240013837814, -0.06166175380349159, -0.004728558473289013, 0.058510418981313705, 0.0002983648737426847, 0.044748350977897644, -0.041198939085006714, -0.03064846247434616, 0.043598663061857224, 0.02776239812374115, 0.03228672593832016, 0.15468569099903107, -0.031944386661052704, -0.01834312081336975, 0.019078493118286133, 0.0029765323270112276, -0.06089254468679428, -0.029667222872376442, -0.009855692274868488, 0.04668860137462616, 0.05558764189481735, -0.005123429000377655, 0.06519266217947006, -0.03275422379374504, 0.023209242150187492, 0.03820553049445152, -0.04549521580338478, 0.022884748876094818, -0.029753228649497032, -0.02686016447842121, 0.0005067085148766637, 0.02004336751997471, 0.021658994257450104, 0.0019027653615921736, 0.014980058185756207, 0.0320698618888855, -0.022573314607143402, 0.017285849899053574, 0.02531324326992035, -0.013186341151595116, 0.039865076541900635, 0.011667195707559586, -0.016369687393307686, -0.04128893092274666, 0.023302244022488594, -0.023333130404353142, 0.00040608691051602364, -0.010833007283508778, -0.017169686034321785, -0.022319765761494637, 0.011729073710739613, -0.0018607978709042072, 0.041030969470739365, -0.009526977315545082, -0.002150256186723709, 0.02235313132405281, -0.023216988891363144, -0.01461718324571848, -0.0006203710800036788, 0.011282836087048054, 0.0507466197013855, 0.006854482460767031, 0.053123001009225845, 0.03141891583800316, -0.021138958632946014, -0.025222523137927055, -0.05115874111652374, 0.0052233911119401455, 0.05883549526333809, 0.00410202331840992, 0.03143215924501419, 0.02186385542154312, -0.02652493491768837, 0.006209800485521555, 0.03166087716817856, -0.030276374891400337, 0.05870286002755165, -0.0034771920181810856, 0.040461666882038116, -0.05075778067111969, -0.07533567398786545, 0.0005262838094495237, 0.025821907445788383, 0.02664652280509472, -0.02321154624223709, -0.010404023341834545, -0.011256841011345387, 0.017633477225899696, 0.05110296607017517, 0.01753588579595089, -0.028063468635082245, 0.025209974497556686, -0.011480361223220825, -0.012170382775366306, -0.03836371749639511, 0.0233855489641428, 0.04380889981985092, 0.023404009640216827, -0.007824558764696121, 0.05084887519478798, 0.044320642948150635, 0.04470965266227722, -0.02320881001651287, -0.026150183752179146, -0.018440857529640198, -0.011056818068027496, -0.03463729843497276, -0.007946859113872051, 0.004222920164465904, -0.04415644332766533, 0.057341281324625015, 0.05154656991362572, -0.008013193495571613, 0.08221275359392166, 0.017326412722468376, 0.045125026255846024, 0.02123827300965786, 0.014527899213135242, -0.008402880281209946, 0.04217381030321121, 0.027793889865279198, 0.02061365731060505, 0.0035450230352580547, 0.016348229721188545, 0.0065748728811740875, 0.04728709161281586, -0.024326778948307037, 0.0240333154797554, -0.03633330389857292, 0.024385038763284683, 0.07476623356342316, 0.010476904921233654, 0.01046859472990036, -0.0017025128472596407, 0.013842637650668621, 0.04411742463707924, 0.002945289481431246, 0.0391233004629612, -0.0026936056092381477, 0.025261515751481056, -0.016443153843283653, -0.04141195863485336, -0.05083322897553444, 0.0038038569036871195, 0.031581804156303406, -0.0039121792651712894, -0.051157549023628235, -0.02455851063132286, -0.09477678686380386, 0.042754530906677246, 0.003971907310187817, -0.003620562143623829, 0.08011966198682785, 0.042052727192640305, -0.003946939017623663, -0.043393056839704514, -0.0348137766122818, 0.035785332322120667, -0.0015151813859120011, -0.005605094134807587, 0.03067123331129551, -0.035894934087991714, -0.005192358512431383, 0.023463407531380653, 0.06211178004741669, -0.016342975199222565, -0.07365338504314423, -0.020928945392370224, -0.020543668419122696, -0.013774977065622807, 0.04651687294244766, -0.006105097476392984, -0.02885735221207142, -0.004195027053356171, 0.017344536259770393, -0.007896517403423786, 0.05994180217385292, 0.015670349821448326, 0.007028503809124231, -0.029848000034689903, 0.050242409110069275, -0.0013568104477599263, 0.014563492499291897, -0.019729236140847206, 0.05314335599541664, -0.0005605992628261447, -0.0246699508279562, 0.0364721417427063, -0.021582989022135735, -0.04303714260458946, -0.018030039966106415, -0.05952991917729378, -0.022932590916752815, -0.01157958060503006, -0.012628285214304924, 0.01176309771835804, -0.016177617013454437, 0.010270917788147926, 0.06284759193658829, -0.03339675813913345, -0.0495288111269474, -0.02341356687247753, -0.011149848811328411, -0.06963694840669632, 0.025026880204677582, 0.024930551648139954, 0.010557344183325768, -0.042097557336091995, -0.0149220060557127, 0.04518480226397514, -0.022271443158388138, -0.02100515179336071, -0.054338257759809494, -0.03711281344294548, -0.021244123578071594, 0.06251494586467743, 0.0454857163131237, -0.05132423713803291, -0.008794625289738178, -0.012671357952058315, -0.06650186330080032, -0.020190289244055748, -0.019046111032366753, -0.06414636224508286, 0.02890758030116558, -0.025105316191911697, 0.01835096813738346, -0.01980683207511902, -0.02423267625272274, -0.011096763424575329, -0.013466556556522846, -0.033937569707632065, -0.04290436953306198, -0.0381176620721817, 0.053148940205574036, 0.023446165025234222, 0.006371783558279276, 0.08083885908126831, 0.015328734181821346, -0.010891336016356945, 0.008281073532998562, -0.01770589128136635, 0.049250584095716476, -0.002014900092035532, -0.03257261589169502, -0.03386177495121956, -0.029519416391849518, 0.013013528659939766, -0.0334092453122139, -0.03690759465098381, -0.056088097393512726, 0.031031183898448944, 0.06433376669883728, 0.038692571222782135, 0.051365483552217484, 0.06298793852329254, -0.03487391769886017, -0.04427437484264374, 0.010056156665086746, 0.01383989118039608, -0.010961070656776428, 0.011142824776470661, 0.01897767186164856, 0.021480249240994453, 0.00022252474445849657, 0.008306984789669514, -0.054211754351854324, 0.01555128674954176, 0.01216344814747572, 0.0446796789765358, -0.03250006586313248, -0.011955327354371548, 0.06816640496253967, -0.027013041079044342, -0.02826828882098198, 0.03741326183080673, 0.00008002115646377206, -0.02779967710375786, -0.049013931304216385, -0.018012475222349167, -0.0011117933318018913, 0.005124654620885849, 0.01611274853348732, -0.03223682567477226, -0.016540732234716415, 0.031726397573947906, -0.013516689650714397, 0.018111325800418854, -0.03615119680762291, -0.04687367379665375, 0.048973966389894485, 0.06328508257865906, 0.01509455218911171, 0.0713297575712204, 0.00928181130439043, 0.032156553119421005, -0.004779040813446045, -0.029574695974588394, 0.0279016625136137, -0.009672754444181919, 0.05343157798051834, 0.00889305304735899, -0.01524742878973484, -0.024372955784201622, 0.03626811504364014, -0.001831989036872983, 0.0347541980445385, -0.02704734168946743, -0.02522776834666729, -0.01798548921942711, 0.037362564355134964, 0.02655356004834175, 0.04408302158117294, -0.014531772583723068, 0.041289594024419785, -0.004464401863515377, 0.027114933356642723, -0.03998764604330063, 0.06619103997945786, 0.005115866661071777, 0.04118718206882477, 0.001054957858286798, 0.0670623779296875, 0.029702989384531975, -0.0017141270218417048, 0.038737766444683075, 0.004945595748722553, 0.016292747110128403, -0.054278694093227386, 0.016417672857642174, -0.029414096847176552, 0.01008604746311903, -0.0391448512673378, 0.025313271209597588, -0.03173485025763512, -0.013699815608561039, -0.011941507458686829, -0.015621582977473736, -0.07101082056760788, 0.014334425330162048, 0.008417809382081032, -0.0072317784652113914, -0.0023241557646542788, -0.06903082132339478, 0.03096969798207283, 0.014557837508618832, 0.04080462455749512, 0.03864680975675583, 0.009446114301681519, -0.02429416961967945, 0.06090173497796059, 0.010256249457597733, -0.01109233871102333, -0.0029649129137396812, -0.012922026216983795, 0.0044306800700724125, -0.016805503517389297, -0.04239726439118385, -0.005430226679891348, 0.009692041203379631, 0.0165827926248312 ]
I.-La déclaration de compte mentionnée à l'article 344 G decies mentionne : 1° la désignation et l'adresse de la personne dépositaire ou gestionnaire auprès de laquelle le compte est ouvert ; 2° la désignation du compte : numéro, nature, usage et type du compte ; 3° la date d'ouverture du compte si celle-ci intervient au cours de la période au titre de laquelle la déclaration est effectuée ; 4° la date de clôture du compte si celle-ci intervient au cours de la période au titre de laquelle la déclaration est effectuée ; 5° les éléments d'identification du déclarant. Ce dernier précise les éléments d'identification du titulaire du compte, lorsqu'il agit en qualité de bénéficiaire d'une procuration dans les conditions visées au dernier alinéa du III de l'article 344 G decies, de représentant d'un tel bénéficiaire ou du titulaire du compte. Lorsque le déclarant agit en tant que représentant du bénéficiaire de la procuration, il indique également les éléments d'identification de ce dernier. II.-Les éléments d'identification prévus au I sont, pour chaque compte, les suivants : 1° pour les personnes physiques : a) leurs nom, prénoms, date et lieu de naissance et adresse lorsqu'elles agissent en qualité de particulier ou comme représentant du titulaire du compte ou du bénéficiaire d'une procuration dans les conditions prévues au dernier alinéa du III de l'article 344 G decies ; b) lorsqu'elles agissent en qualité d'exploitant d'une activité donnant lieu à une déclaration spécifique de résultats, en sus des éléments prévus au a, l'adresse du lieu d'activité et, s'il y a lieu, le numéro SIRET et l'appellation sous laquelle est exercée l'activité ; 2° pour les personnes morales : a) leur dénomination ou raison sociale ; b) leur forme juridique ; c) leur numéro SIRET ; d) l'adresse de leur siège social ou de leur principal établissement. La déclaration de compte comporte également l'adresse du ou des titulaires ainsi que l'adresse du ou des bénéficiaires d'une procuration qui a été communiquée au dépositaire ou gestionnaire du compte étranger lorsque cette adresse diffère de celle qui doit être indiquée en application des dispositions précédentes.
Code général des impôts, annexe iii
344 G undecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038701954
2020-01-01 00:00:00
56532e2aed8d66d73e566d0062be8881381fd194726e8ab197229a2e64fbc3f5
[ -0.04120824486017227, 0.1173238754272461, -0.04042176902294159, 0.008561044931411743, -0.09491068869829178, -0.07990380376577377, -0.07260817289352417, 0.05434698238968849, 0.05762580409646034, -0.015942202880978584, -0.04232323542237282, 0.02969757467508316, -0.007111875340342522, 0.013974884524941444, -0.05633977800607681, 0.054594624787569046, 0.0772613137960434, 0.001492067240178585, -0.0037860434968024492, -0.03151330724358559, -0.019344530999660492, 0.02332501858472824, 0.06571216136217117, -0.008767962455749512, -0.01722547970712185, 0.07902403920888901, 0.04686908423900604, -0.05712921917438507, -0.023967064917087555, 0.026223305612802505, -0.06011050194501877, -0.011906538158655167, 0.0024152027908712626, 0.016154134646058083, 0.047573022544384, -0.022213676944375038, 0.01952948234975338, 0.00029457162600010633, -0.04779345914721489, -0.03378811478614807, 0.019395291805267334, 0.022606458514928818, -0.0015017323894426227, 0.00185686897020787, 0.023671377450227737, 0.04732007160782814, -0.02044442668557167, -0.02625218592584133, -0.054404035210609436, 0.0035950373858213425, 0.020934337750077248, 0.04813463240861893, 0.026763545349240303, -0.010883381590247154, 0.03003149852156639, 0.05217660218477249, -0.09827671945095062, 0.04023275524377823, 0.045612506568431854, -0.05271076038479805, 0.02410089038312435, -0.0022859300952404737, -0.059331271797418594, -0.09436631947755814, 0.016962381079792976, 0.014428521506488323, 0.024236613884568214, -0.03712572157382965, 0.0945325568318367, 0.053423669189214706, -0.018196795135736465, 0.028631655499339104, -0.002881835214793682, 0.045958906412124634, 0.06108405813574791, 0.050912387669086456, -0.037936337292194366, -0.015275643207132816, 0.010421562939882278, 0.042916275560855865, -0.05881094932556152, 0.007628567982465029, 0.0007488518604077399, -0.005645281169563532, -0.023592934012413025, -0.024429433047771454, 0.06620192527770996, -0.043538182973861694, -0.014360934495925903, 0.05311298370361328, 0.036206264048814774, 0.01866212487220764, -0.043716613203287125, 0.017754588276147842, 0.06882843375205994, 0.019427916035056114, -0.037128109484910965, 0.054804857820272446, 0.11359315365552902, -0.0016038602916523814, 0.02312432788312435, -0.01128679420799017, -0.008168819360435009, -0.0769595131278038, -0.02012328803539276, -0.008620835840702057, 0.014578595757484436, 0.014347649179399014, -0.02653549239039421, 0.0005779276834800839, -0.007725796662271023, -0.0638512521982193, -0.02147412672638893, 0.04377458989620209, -0.04261144995689392, 0.07151567190885544, -0.008699183352291584, -0.040273480117321014, 0.04068963974714279, 0.023639556020498276, -0.02439935877919197, -0.005611895117908716, -0.04997045174241066, 0.018539775162935257, -0.10037272423505783, -0.018304305151104927, 0.002984485821798444, -0.05168760195374489, 0.00011128080222988501, 0.001418579020537436, 0.04366006329655647, -0.011624237522482872, -0.024372845888137817, 0.01250842772424221, -0.006677670869976282, -0.022146422415971756, -0.04003645479679108, 0.053839948028326035, 0.038694124668836594, -0.03508824482560158, -0.054865870624780655, 0.046420127153396606, -0.028185365721583366, 0.07163761556148529, -0.001786495908163488, 0.05069243907928467, -0.02592884935438633, -0.042025625705718994, 0.01587850973010063, 0.05277024209499359, -0.006610968615859747, 0.04921933636069298, 0.06022132933139801, -0.015701044350862503, -0.009796623140573502, -0.0236313808709383, -0.047279249876737595, 0.04402344673871994, -0.018029211089015007, -0.046328138560056686, 0.0518714040517807, 0.03788213059306145, 0.0021839472465217113, -0.020195772871375084, -0.03847707435488701, -0.05363567918539047, 0.009552995674312115, -0.010394154116511345, 0.0016172569012269378, -0.014621463604271412, -0.06562481820583344, 0.012657200917601585, 0.027086274698376656, -0.01738577149808407, -0.02228260599076748, -0.01079487707465887, -0.04914763197302818, 0.06488057225942612, -0.06470091640949249, 0.07227624952793121, 0.003496873890981078, -0.026260556653141975, 0.015765788033604622, 0.012303036637604237, -0.01165990624576807, 0.01078557875007391, -0.04121271148324013, -0.006477796472609043, 0.035054199397563934, -0.05947769060730934, -0.002696042414754629, -0.005688621196895838, -0.06404603272676468, 0.029880782589316368, 0.016574904322624207, 0.005692861508578062, -0.06381407380104065, 0.03625386208295822, 0.024694930762052536, 0.031088050454854965, -0.026172876358032227, 0.031097497791051865, -0.02239469811320305, 0.021456608548760414, -0.03147536516189575, -0.00621858099475503, -0.006137640681117773, -0.024311792105436325, -0.03614681959152222, -0.02202407829463482, 0.05326596647500992, -0.03291613981127739, -0.005335192196071148, 0.0072256168350577354, 0.00010314309474779293, -0.006167828105390072, -0.07805195450782776, 0.01884900964796543, 0.01650175452232361, -0.032277923077344894, -0.019876379519701004, 0.0004088497662451118, -0.04463983327150345, -0.003383783856406808, -0.01840886101126671, 0.030099324882030487, -0.016273053362965584, 0.008145622909069061, 0.009796234779059887, -0.031117185950279236, -0.00003828259286819957, -0.021871404722332954, 0.025785285979509354, 0.004445679020136595, 0.02266232855618, -0.034731943160295486, 0.038765184581279755, 0.002781560178846121, -0.016079086810350418, 0.019106784835457802, -0.0002714041038416326, -0.024436643347144127, 0.02624409832060337, 0.020197084173560143, 0.022907327860593796, 0.019862182438373566, -0.03224451467394829, 0.014974381774663925, 0.0005564236780628562, -0.009413431398570538, -0.04613983631134033, 0.037358205765485764, -0.0092189721763134, -0.02964480221271515, -0.045267503708601, -0.019311441108584404, 0.019744301214814186, -0.006044585257768631, 0.01248347107321024, 0.02658124268054962, 0.032037340104579926, -0.010763867758214474, -0.05222160741686821, -0.01687581092119217, 0.0033287282567471266, -0.06692978739738464, 0.04697664827108383, -0.04752417653799057, -0.02583547681570053, -0.08303971588611603, 0.03105735406279564, 0.08896724134683609, -0.0157926008105278, 0.06500785052776337, 0.012636764906346798, -0.022957703098654747, -0.03816020488739014, -0.059042058885097504, -0.009988022036850452, 0.014476506039500237, 0.008067794144153595, -0.017446205019950867, -0.07950736582279205, -0.036853279918432236, 0.0020717373117804527, 0.04109397158026695, 0.052336759865283966, 0.012428779155015945, -0.030505068600177765, 0.031050095334649086, -0.034992679953575134, -0.04759494215250015, -0.027296779677271843, 0.06568139791488647, 0.004738572519272566, -0.01416871976107359, 0.014523901976644993, 0.033815525472164154, 0.03366301581263542, -0.03457654267549515, -0.04614130035042763, -0.003611409803852439, 0.026580890640616417, -0.0023794355802237988, -0.03936964273452759, -0.006725608836859465, -0.019429396837949753, 0.022587329149246216, -0.01648670807480812, 0.01135208085179329, -0.006078775972127914, 0.01844361051917076, 0.005415990017354488, -0.008536036126315594, -0.04230509698390961, 0.0038552407640963793, -0.008866376243531704, 0.04732180014252663, -0.05754735320806503, -0.021178292110562325, -0.00838009174913168, 0.13078120350837708, 0.015947015956044197, 0.02753862366080284, -0.038308724761009216, -0.030945099890232086, 0.0008635360863991082, -0.02238260582089424, -0.04025077819824219, -0.018655329942703247, 0.0001805945357773453, 0.02878418378531933, 0.012796121649444103, -0.07580552250146866, 0.0027419684920459986, 0.01168822217732668, 0.008997970260679722, -0.03079669177532196, -0.0048483568243682384, 0.018729938194155693, 0.02508985809981823, -0.031828876584768295, -0.050387728959321976, 0.010229266248643398, 0.05267621576786041, -0.04358930140733719, -0.004073450807482004, -0.009382272139191628, 0.010744075290858746, -0.0034955469891428947, 0.019711948931217194, 0.035611607134342194, 0.08605418354272842, -0.014234120026230812, 0.024746157228946686, 0.002927664201706648, -0.035559944808483124, 0.012175972573459148, -0.027887489646673203, 0.018305130302906036, 0.043569229543209076, -0.022128721699118614, -0.014819451607763767, 0.03383532911539078, 0.0544746071100235, 0.008823634125292301, 0.002524981275200844, 0.012452149763703346, -0.0006586223025806248, 0.03166412562131882, -0.0740530788898468, 0.024554984644055367, -0.06183236092329025, 0.028715437278151512, 0.0065977973863482475, 0.014542864635586739, -0.01019144244492054, 0.032859086990356445, -0.020599285140633583, 0.03688495606184006, 0.0035790575202554464, 0.018037404865026474, 0.043995242565870285, 0.041956573724746704, 0.028397995978593826, 0.005080936010926962, 0.015935664996504784, -0.014464280568063259, 0.026411162689328194, -0.029428374022245407, 0.005421017296612263, -0.008174678310751915, 0.027088269591331482, 0.03176666051149368, 0.01979861781001091, -0.009594527073204517, -0.008339181542396545, 0.027173908427357674, -0.011354762129485607, 0.0191574078053236, -0.0308513306081295, -0.029888009652495384, 0.021213727071881294, 0.07596743106842041, 0.12945306301116943, 0.029267171397805214, -0.0027917486149817705, -0.036388933658599854, -0.0038774318527430296, 0.037327248603105545, 0.08738098293542862, 0.003418540582060814, 0.011131337843835354, -0.03601524606347084, 0.016946787014603615, 0.020383048802614212, 0.026696177199482918, 0.05127257853746414, 0.1637502759695053, -0.06257219612598419, 0.023392001166939735, 0.006998899858444929, 0.043177034705877304, -0.004174742382019758, -0.04132537916302681, 0.0025055271107703447, 0.061306197196245193, 0.04120413213968277, 0.016485054045915604, 0.08892418444156647, -0.07359796017408371, 0.05335661396384239, 0.04246329516172409, -0.0650738999247551, -0.002368698362261057, -0.03376645967364311, -0.039054110646247864, 0.009252120740711689, 0.013160593807697296, -0.007627750281244516, 0.02764773555099964, 0.04335719719529152, 0.019835535436868668, -0.054136939346790314, -0.01790332794189453, 0.048376813530921936, 0.003203690517693758, 0.04982258379459381, 0.0010293819941580296, 0.0035188025794923306, -0.026851901784539223, 0.02619745209813118, -0.02600056119263172, 0.011074520647525787, 0.046622488647699356, -0.005129446275532246, -0.016288289800286293, 0.0016132331220433116, 0.0393710657954216, 0.038863591849803925, -0.013613959774374962, -0.007513498887419701, -0.00002604903966130223, -0.014629252254962921, -0.017466912046074867, 0.02524753287434578, 0.009651127271354198, 0.010256048291921616, 0.04498583823442459, 0.04250882565975189, 0.07212936878204346, -0.0005986976902931929, -0.012759940698742867, -0.001994592137634754, -0.021218683570623398, 0.06491684913635254, -0.03972126170992851, 0.009584867395460606, -0.011841447092592716, -0.031365979462862015, -0.012822284363210201, 0.050665441900491714, -0.012568668462336063, 0.04455696418881416, -0.019981490448117256, 0.006268728990107775, -0.03825916349887848, -0.05988244339823723, 0.0011356069007888436, 0.032975077629089355, 0.0055858357809484005, -0.043137893080711365, -0.0011950820917263627, 0.007646847050637007, -0.005625511985272169, 0.060727089643478394, -0.015970874577760696, -0.003766886191442609, 0.043247997760772705, 0.038819819688797, -0.026108646765351295, -0.02473156899213791, 0.03797046095132828, 0.031562842428684235, 0.026304665952920914, 0.01307213306427002, 0.04831751435995102, 0.021725213155150414, 0.056536950170993805, -0.04739050194621086, -0.01971535198390484, 0.004613479133695364, -0.01252866443246603, -0.07899918407201767, -0.010101710446178913, -0.011697694659233093, -0.011476929299533367, 0.02046920917928219, -0.02276398427784443, 0.010913927108049393, 0.07866782695055008, 0.0061219739727675915, 0.00965803861618042, -0.007116133812814951, -0.01660609431564808, -0.06695833057165146, 0.02452932856976986, 0.03755633533000946, 0.06667354702949524, 0.020753569900989532, -0.0032532415352761745, -0.004273993894457817, 0.014254785142838955, 0.0720982626080513, 0.015327952802181244, -0.01045641116797924, -0.03449900075793266, 0.012928375974297523, 0.02414904534816742, 0.0006965046632103622, 0.02142244018614292, -0.02716737426817417, 0.04791387915611267, -0.023499296978116035, 0.05837510898709297, -0.035903092473745346, -0.009288591332733631, -0.04585838317871094, -0.029511189088225365, -0.03237607702612877, 0.02751229517161846, 0.027789941057562828, 0.06339071691036224, -0.022562015801668167, -0.04800847917795181, -0.09375300258398056, 0.023730941116809845, -0.02792537212371826, 0.020360320806503296, 0.05348102003335953, 0.012588923797011375, -0.008363333530724049, -0.03664298728108406, 0.007934163324534893, 0.04929113760590553, -0.029397932812571526, -0.04308925196528435, -0.005234571173787117, 0.022462496533989906, -0.007934763096272945, 0.029813619330525398, 0.045707035809755325, 0.030520059168338776, -0.04458129405975342, -0.03285544738173485, 0.00985345896333456, -0.01397733110934496, -0.05167797952890396, -0.032485831528902054, -0.015846144407987595, -0.03997407108545303, -0.019318578764796257, 0.014845384284853935, 0.03540412709116936, 0.03411689028143883, -0.01485508307814598, -0.039975959807634354, 0.050074197351932526, -0.003953169099986553, -0.039697516709566116, -0.013701393269002438, 0.04479290917515755, 0.012233632616698742, -0.023266898468136787, 0.02763446792960167, -0.019816314801573753, -0.013286964036524296, 0.016638286411762238, -0.006732644978910685, -0.00792571809142828, -0.013964163139462471, -0.026088090613484383, -0.005485769361257553, -0.008528688922524452, -0.008879167959094048, 0.021736424416303635, -0.005175631493330002, -0.09327150136232376, -0.015099601820111275, 0.014009258709847927, -0.04356894642114639, -0.02849205769598484, 0.021893564611673355, 0.01808854565024376, -0.001625922741368413, -0.000049756690714275464, -0.041708074510097504, -0.022935383021831512, 0.03514456748962402, -0.012190651148557663, -0.03773863613605499, -0.012666093185544014, 0.06243138387799263, 0.035352449864149094, -0.04967956990003586, -0.022634712979197502, -0.04475545138120651, -0.021836882457137108, -0.02357216738164425, -0.02424396201968193, -0.033017050474882126, -0.0019808283541351557, -0.016004148870706558, 0.025770001113414764, 0.04495567828416824, 0.04291363060474396, -0.03200530633330345, -0.03600197285413742, 0.0076172808185219765, -0.09565313905477524, -0.011259518563747406, 0.010883945040404797, -0.005069222301244736, 0.0010058304760605097, 0.08420374244451523, -0.008004790171980858, 0.010346909984946251, 0.015304726548492908, -0.01387272123247385, 0.01116914115846157, 0.01806381531059742, -0.04920116439461708, -0.016430484130978584, -0.037457797676324844, -0.006968911737203598, 0.00008748609252506867, -0.0532565712928772, -0.07540527731180191, 0.008803604170680046, 0.07685506343841553, 0.019623052328824997, -0.008781888522207737, 0.06419374793767929, -0.015025954693555832, -0.04769600182771683, 0.02870134636759758, 0.006560473702847958, 0.02760249190032482, 0.030993055552244186, -0.0077799661085009575, 0.020057396963238716, -0.004821555223315954, -0.023293111473321915, -0.02926243282854557, -0.017996205016970634, 0.015984809026122093, -0.018884828314185143, -0.009494408965110779, -0.03252779692411423, 0.08515912294387817, 0.012926436960697174, -0.014110337011516094, 0.041909221559762955, 0.025645362213253975, -0.0180513896048069, -0.05225728452205658, -0.008086947724223137, -0.014489476568996906, 0.006156537681818008, 0.009954349137842655, -0.005486832931637764, -0.014156758785247803, 0.0031050564721226692, -0.004751895554363728, 0.006582001224160194, -0.0142780477181077, -0.02577461302280426, -0.05149448662996292, 0.0370788536965847, -0.02609752118587494, 0.05512269213795662, 0.011402780190110207, -0.030092358589172363, 0.004308235831558704, -0.033161140978336334, 0.01843922957777977, 0.0026654559187591076, 0.04749492555856705, 0.01194970402866602, -0.009516960009932518, 0.009960728697478771, 0.03356024995446205, 0.010390739887952805, 0.04738376662135124, -0.03703431412577629, 0.014806422404944897, 0.005118613131344318, 0.0008365342509932816, 0.03208900988101959, 0.04755738377571106, 0.0010785732883960009, 0.048512011766433716, -0.02206733077764511, 0.014988108538091183, 0.008065905421972275, 0.05066383257508278, 0.020544027909636497, 0.09607641398906708, 0.0076707107946276665, 0.021269768476486206, -0.008555392734706402, -0.009866590611636639, 0.038942430168390274, -0.017694273963570595, 0.004465131089091301, -0.028906047344207764, 0.028098629787564278, 0.0058579291217029095, 0.009571116417646408, -0.012152131646871567, 0.044343333691358566, -0.023156728595495224, -0.07578973472118378, 0.026897016912698746, -0.026579922065138817, -0.010373754426836967, 0.021017324179410934, -0.037719592452049255, -0.04617033526301384, 0.01788526214659214, -0.018657773733139038, 0.038121748715639114, -0.023610256612300873, 0.02904466912150383, 0.05799933522939682, 0.016878927126526833, -0.0015022180741652846, 0.041573598980903625, 0.028123334050178528, -0.0022031241096556187, 0.009156713262200356, -0.02331947162747383, 0.0553278848528862, -0.030347483232617378, -0.03394636884331703, -0.005651998799294233, 0.005066786427050829, 0.01037366408854723 ]