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Pour les transports maritimes, par route ou par voies d'eau intérieures, la perception de la taxe exigible est opérée lors du passage en douane, lorsque le transport est effectué par des entreprises qui ne sont pas établies dans un Etat membre de la Communauté européenne et qui n'ont pas désigné un représentant fiscal en France.
Code général des impôts, annexe iii
384 A bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299693
1995-10-27 00:00:00
84784eb73883c3e4999375f2429fb19f458681009b9507926ca7fb7fd6ccd8f8
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-0.007457988802343607, 0.024849243462085724, -0.03346327692270279 ]
Dans les ports où la direction générale des douanes et des droits indirects perçoit le droit de port exigible à raison des opérations commerciales ou des séjours qui y sont effectués, les comptables de cette administration sont habilités à accepter, pour le compte du port et sur la base de la liquidation effectuée par ce dernier, les paiements relatifs à la taxe sur la valeur ajoutée due, le cas échéant, sur le droit de port. Les paiements reçus sont versés aux ports suivant les mêmes modalités que le droit de port auquel ils se rapportent.
Code général des impôts, annexe iii
384 A ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299694
2006-07-01 00:00:00
87b0e0d6396cb23576d4b20984de19a485c75fa24a34b94088367f8c3786e609
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-0.024096060544252396, -0.05776116997003555, 0.06577233225107193, 0.03724689409136772 ]
Le redevable mentionné au 1 de l'article 1693 ter du code général des impôts adresse au service mentionné au 2 du même article : 1° Lors de la notification de l'option : a. La liste des personnes morales membres du groupe. Cette liste indique, pour chaque société membre du groupe, sa désignation, l'adresse de son siège social et la répartition de son capital ; b. Lorsque l'option mentionnée au premier alinéa de l'article 1693 ter du code général des impôts est exercée par un organe central ou une caisse départementale ou interdépartementale, la liste des personnes morales membres du groupe. Cette liste indique, pour chaque membre du groupe, sa désignation, l'adresse de son siège et la nature du lien qui l'unit à l'entité tête du groupe formé en application du cinquième alinéa du I de l'article 223 A du même code ; c. Les attestations par lesquelles les membres du groupe font connaître leur accord pour que le redevable mentionné au 1 de l'article 1693 ter du code général des impôts acquitte à leur place la taxe sur la valeur ajoutée et les taxes, contributions et redevances déclarées sur l'annexe à la déclaration prévue au 2 de l'article 287 du même code. 2° Au plus tard à la date de clôture de chacun des exercices arrêtés au cours de la période de validité de l'option : a. La liste mentionnée au a ou au b du 1, mise à jour pour l'exercice suivant ; b. Les attestations mentionnées au c du 1 produites par les entités devenant membres du groupe à compter de cet exercice.
Code général des impôts, annexe iii
384 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031391510
2015-10-29 00:00:00
af1d48814e46411f45eaaa408e8287c814554d17671abfa498daa00bd98b728f
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-0.0308791846036911, 0.008769224397838116, -0.009939935058355331, -0.02118370123207569 ]
Les droits éventuellement exigibles sur les actes visés à l'article 245 sont versés au service des impôts compétent dans les vingt premiers jours du mois suivant celui de la rédaction des actes. A l'appui de ce versement, les notaires déposent, en double exemplaire, un état comportant les indications suivantes : Mois auquel se rapporte le versement ; Pour chaque taux ou nature de droits, nombre d'actes rédigés pendant le mois considéré et total des droits correspondants ; Montant global des droits payés sur états. L'un des exemplaires de l'état est conservé au bureau ; l'autre est rendu au déposant après avoir été revêtu des références de la recette.
Code général des impôts, annexe iii
384 bis A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299696
2006-01-01 00:00:00
57460a099e7ee94c7fcbda0e81b4cc0bf064ad1f85082a147ec07ee29d4acc35
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L'expédition rendue au déposant après accomplissement de la formalité fusionnée est revêtue par le service de la publicité foncière d'une mention attestant l'exécution de la formalité ainsi que le paiement des sommes dues. Il y est exprimé la date de la formalité ainsi que la référence du dépôt le volume et le numéro du registre où le document se trouve enliassé. Le total des sommes perçues est inscrit en toutes lettres.
Code général des impôts, annexe iii
384 quinquies A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026849545
2013-01-01 00:00:00
7b2cca7f30f7f623a9c60baba55486b1a02eb54d7cb955799460855b06ab6415
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Pour les conventions conclues avec des assureurs français ou avec des assureurs étrangers ayant en France un établissement, une agence une succursale ou un représentant responsable, la taxe est perçue pour le compte du Trésor, par l'assureur ou par son représentant responsable ou par l'apériteur de la police si le contrat est souscrit par plusieurs assureurs et versée par lui au service des impôts du lieu de son principal établissement. La taxe est liquidée sur le montant des primes et autres sommes stipulées au profit de l'assureur qui font l'objet d'une émission de quittance au cours de chaque mois, déduction faite des annulations et remboursements constatés au cours du même mois. Elle est versée dans les quinze jours qui suivent la fin du mois considéré. Toutefois, dans le même délai, les entreprises peuvent verser la taxe provisoirement liquidée sur le montant des primes et autres sommes stipulées au profit de l'assureur qui ont fait l'objet d'une émission de quittance au cours du mois précédant le mois considéré, déduction faite des annulations et remboursements constatés au cours du même mois. Le solde qui, le cas échéant, reste dû est perçu le 15 du deuxième mois suivant le mois considéré. Si la taxe provisoirement liquidée est supérieure à la taxe due, l'excédent est reporté. Un arrêté du ministre de l'économie et des finances précise les documents à fournir par les assureurs à l'appui de leurs versements (1).
Code général des impôts, annexe iii
385
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299702
2006-01-01 00:00:00
34af331730e145c3291c2635cf49366fd1c42c41d3ac8d21d62cdd1f8a53803f
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Pour les sociétés ou compagnies d'assurances maritimes ayant plusieurs agences, chaque agence est considérée, pour l'application de l'article 385 , comme étant un redevable distinct, à moins que la société ou compagnie n'ait indiqué, dans les déclarations prévues à l'article 1003 , deuxième alinéa, du code général des impôts qu'elle entend se soumettre au régime habituel des autres sociétés ou compagnies.
Code général des impôts, annexe iii
387
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299703
1979-07-01 00:00:00
84a7f912a4de51f37af0c70754a275a39d4573f96686b571d8ee51aa2e48181f
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Pour les conventions avec des assureurs étrangers n'ayant en France ni établissement, ni agence, ni succursale, ni représentant responsable, conclues par l'intermédiaire d'un courtier ou de toute autre personne qui, résidant en France, prête habituellement ou occasionnellement son entremise pour des opérations d'assurances, la taxe est perçue pour le compte du Trésor, par l'intermédiaire, pour toute la durée ferme de la convention, et versée par lui au service des impôts de sa résidence, sauf, s'il y a lieu, son recours contre l'assureur ; le versement est effectué dans les quinze premiers jours du mois qui suit celui au cours duquel la convention est conclue, sur production du relevé du répertoire prévu à l'article 1002 du code général des impôts. Toutefois, pour les conventions qui, ayant, une durée ferme excédant une année, comportent la stipulation, au profit de l'assureur, de sommes ou accessoires venant à l'échéance au cours des années autres que la première, la taxe peut être fractionnée par année, si, les parties l'ayant requis, il est fait mention de cette réquisition sur le répertoire prévu à l'article 1002 du code général des impôts et sur le relevé dudit répertoire. L'intermédiaire n'est alors tenu au paiement que de la taxe afférente aux sommes stipulées en faveur de l'assureur et de leurs accessoires qui viennent à échéance au cours de la première année.
Code général des impôts, annexe iii
388
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299706
2006-01-01 00:00:00
8904e7b2f4ee30ffa3f2ac2bd1fabf5142956b1cd442f77567761a21b42bcb6e
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-0.016278624534606934, -0.00921811256557703, 0.0258779376745224, -0.03864720091223717, 0.007616081275045872 ]
Dans les autres cas que ceux visés aux articles 385 à 388 , ainsi que pour les années ou périodes pour lesquelles, dans les cas visés à l'article 388, l'intermédiaire n'est pas tenu au paiement de la taxe la taxe est versée par l'assuré au service des impôts du lieu de son domicile ou de sa résidence ou du lieu de la situation matérielle ou présumée du risque suivant les distinctions résultant de l'article 1000 du code général des impôts dans les quinze premiers jours du mois qui suit celui où se place chaque échéance des sommes stipulée au profit de l'assureur sur déclaration faisant connaître la date la nature et la durée de la convention l'assureur le montant du capital assuré celui des sommes stipulées au profit de l'assureur et de leurs accessoires et la date de leurs échéances.
Code général des impôts, annexe iii
390
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299711
2006-01-01 00:00:00
5e2a61d0bdc54dfea73c4021c50082ede35526031ad63d3350e0372b15ee1790
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Le crédit de paiement fractionné prévu à l'article 1717 du code général des impôts est applicable aux droits d'enregistrement, à la taxe de publicité foncière et aux taxes additionnelles exigibles en raison : 1° des mutations par décès ; 2° des apports en société prévus aux 3° du I et au II de l'article 809 du code précité ; 3° des acquisitions effectuées dans le cadre des dispositions des articles L. 626-1 , L. 631-22 et L. 642-1 du code de commerce ; 4° des paiements d'indemnités entre officiers publics et ministériels par suite de suppression d'offices ; 5° des acquisitions effectuées par des Français rapatriés d'outre-mer à l'aide des prêts de reclassement prévus à l'article 30 du décret n° 62-261 modifié du 10 mars 1962 et de celles effectuées par des migrants agricoles à l'aide de prêts consentis dans le cadre des dispositions de l'article R. 341-5 du code rural et de la pêche maritime au profit d'agriculteurs dont la qualité de migrant a été reconnue par le ministre de l'agriculture ; 6° (Abrogé).
Code général des impôts, annexe iii
396
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022343738
2010-05-08 00:00:00
2029378b4566fb89051061b5ec1d4eea1e283337295d84f4a2d2beacca200ca8
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Le crédit de paiement différé prévu par l' article 1717 du code général des impôts est applicable aux droits d'enregistrement exigibles en raison des mutations par décès : 1° qui comportent dévolution de biens en nue-propriété ; 2° qui donnent lieu à l'attribution préférentielle prévue à l' article 832 du code civil ou à la réduction prévue à l'article 924-3 du même code, dans les conditions fixées par l' article 1722 bis du code général des impôts ; 3° pour lesquelles le conjoint successible a manifesté sa volonté de bénéficier des droits viagers d'habitation et d'usage prévus à l'article 764 du code civil, dans la limite de la fraction des droits correspondant à la valeur imposable de l'immeuble grevé du droit viager d'habitation.
Code général des impôts, annexe iii
397
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048852299
2023-12-31 00:00:00
d77fa3b87f0bd457d19c78b22318578954a6decb0eacd3de42b9ef2173be7ed6
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-0.020755665376782417, -0.028988610953092575, 0.001514230971224606, -0.034615617245435715 ]
Le paiement des droits de mutation à titre gratuit peut être différé pendant cinq ans à compter de la date d'exigibilité des droits et, à l'expiration de ce délai, fractionné pendant dix ans lorsque les mutations portent : a) Sur l'ensemble des biens meubles et immeubles, corporels ou incorporels affectés à l'exploitation d'une entreprise individuelle ayant une activité industrielle, commerciale, artisanale, agricole ou libérale et exploitée par le donateur ou le défunt ; b) Sur les parts sociales ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou libérale, non cotée en bourse, à condition que le bénéficiaire reçoive au moins 5% du capital social.
Code général des impôts, annexe iii
397 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299725
1993-07-03 00:00:00
bcaba82cfe6f9977adaa813dd98755806412fcd168d99da1fb54ebbe587206b6
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-0.019202103838324547, 0.024335654452443123, 0.03384355083107948, -0.008500735275447369 ]
Le crédit de paiement fractionné ou différé des impositions exigibles en raison des opérations mentionnées aux articles 396, 397 et 397 A porte sur le principal des droits à l'exclusion des pénalités qui peuvent être encourues ainsi que de tous droits et pénalités susceptibles d'être réclamés du fait d'insuffisances ou d'omissions.
Code général des impôts, annexe iii
398
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048852294
2023-12-31 00:00:00
ca00501656ce80dc9b1189fdc72d69b383f2def6794bd62526baa5d5449c5f91
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La demande de crédit doit être soit formulée au pied de l'acte ou de la déclaration soumis à formalité soit jointe à l'un ou l'autre de ces documents, soit formulée au moyen d'un téléservice mis à disposition par l'administration depuis une plateforme dédiée. Elle doit contenir une offre de garanties suffisantes que le débiteur de l'impôt s'engage à constituer à ses frais et dans les conditions prévues à l'article 400 . Le comptable public compétent statue sur la demande de crédit et l'offre de garanties dans un délai de deux mois à compter de la date de réception de la demande. Les garanties doivent être constituées par le débiteur dans un délai de quatre mois à compter de l'accord du comptable public.
Code général des impôts, annexe iii
399
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048852290
2023-12-31 00:00:00
a21b71ff48d0e31a748ee11e69680aa7c1bb9242b0c89b86bfb78d02032191c3
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Les garanties peuvent notamment consister en des sûretés réelles d'une valeur au moins égale au montant des sommes au paiement desquelles il est sursis ou en un engagement solidaire souscrit par une ou plusieurs personnes physiques ou morales agréées comme caution par le comptable public. Les biens qui servent à la liquidation des droits de mutation à titre gratuit sont admis en garantie, à la condition que le débiteur fournisse au comptable public en même temps que sa demande de crédit tous les éléments que l'administration juge nécessaire à la mise à jour de l'évaluation des biens. Les éléments mentionnés au deuxième alinéa sont mis à jour et adressés au comptable public, pour lui permettre d'apprécier la consistance de la garantie, chaque année dans le mois de la date anniversaire de la demande de crédit. Le comptable public peut, à tout moment après octroi du crédit, si cela lui paraît nécessaire, exiger un complément de garanties. Ces garanties complémentaires doivent être constituées par le bénéficiaire du crédit dans un délai de deux mois à compter de la demande qui lui est adressée à cet effet.
Code général des impôts, annexe iii
400
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048852286
2023-12-31 00:00:00
108874a3c983397d5cd2ee7c5eacd47928ceceed76d593c762c39852a3bf91b8
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Sous réserve des dispositions de l'article 404 GC, les droits et taxes dont le paiement est fractionné ou différé donnent lieu au versement d'intérêts dont le taux est égal à celui du taux effectif moyen pratiqué par les établissements de crédit pour des prêts à taux fixe aux particuliers entrant dans le champ d'application des articles L. 312-1 à L. 312-36 du code de la consommation, au cours du quatrième trimestre de l'année précédant celle de la demande de paiement fractionné ou différé, réduit d'un tiers. Toutefois, seule la première décimale est retenue. Ce taux est applicable pendant toute la durée du crédit. Les intérêts sont acquittés : s'il s'agit d'un paiement fractionné, lors du versement de chaque fraction, à laquelle ils s'ajoutent ; s'il s'agit d'un paiement différé, annuellement, le premier terme venant à échéance un an après l'expiration du délai imparti pour souscrire la déclaration de succession.
Code général des impôts, annexe iii
401
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048852279
2023-12-31 00:00:00
a2d9d2f53de130d9e8cc32ef0b3ee717f3d7c21e7e99da82c2657fad9f5102d7
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Sous réserve des dispositions de l'article 404 GB , le premier versement des droits dont le paiement fractionné est autorisé doit être effectué au moment de l'accomplissement de la formalité fusionnée ou de l'enregistrement. Les fractions suivantes sont exigibles selon un échéancier établi pour chacun des droits concernés dans les conditions fixées aux articles 404 A à 404 F . Leur paiement doit intervenir dans le mois suivant chaque échéance.
Code général des impôts, annexe iii
402
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299882
1997-04-11 00:00:00
dadb5e58e873ec85ee359b229c246f3dcecb7e7060e4ef65a7de607a150c3abd
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Le redevable est déchu du bénéfice du crédit : en cas de défaut de constitution des garanties ou du complément de garanties dans les délais respectivement prévus au dernier alinéa de l'article 399 et au dernier alinéa de l'article 400 ; en cas de défaut de transmission au comptable des éléments mentionnés au troisième alinéa de l'article 400 ; en cas de retard dans le paiement de l'un quelconque des termes échus. La déchéance entraîne l'exigibilité immédiate des droits en suspens, majorés de l'intérêt de retard prévu à l'article 1727 du code général des impôts et de la pénalité prévue à l'article 1731 du même code. Cet intérêt de retard et cette pénalité sont exclusifs de l'intérêt prévu à l'article 401.
Code général des impôts, annexe iii
403
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048852267
2023-12-31 00:00:00
07b701b8955f34c89cc7c867422a3aea5a987dcfd60629c654da809ceb7bf919
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Les droits ayant fait l'objet de l'octroi du crédit peuvent être acquittés par anticipation. Dans cette hypothèse, les intérêts ne sont dus que jusqu'au jour du paiement des droits.
Code général des impôts, annexe iii
404
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299731
1979-07-01 00:00:00
73b31ec814f65dd2015334ee2137abe2ba741419bb8e2827e65ae3222c78311a
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-0.01714504510164261, 0.006100443657487631, 0.020047254860401154, -0.02218369022011757 ]
I. – Les garanties fournies en contrepartie du fractionnement prévu au 1° de l'article 396 peuvent outre les formes énumérées à l'article 400 , revêtir celle de l'hypothèque légale prévue au II de l'article L. 269 du livre des procédures fiscales. Les droits sont acquittés en plusieurs versements égaux dont le premier a lieu dans les conditions fixées à l'article 402 et le dernier au plus tard un an après l'expiration du délai imparti pour souscrire la déclaration de succession. Les versements, à intervalle de six mois au plus, ne peuvent être supérieurs à trois. Le délai maximal prévu au deuxième alinéa est porté à trois ans et le nombre des versements ne peut dépasser sept lorsque l'actif héréditaire comprend à concurrence de 50 % au moins des biens non liquides énumérés ci-après : Brevets d'invention ; Clientèles ; Créances non exigibles au décès ; Droits d'auteur ; Fonds de commerce y compris le matériel et les marchandises qui en dépendent ; Immeubles ; Matériels agricoles, bestiaux et récoltes ; Offices ministériels ; Parts sociales dans des sociétés dont le capital n'est pas divisé en actions ; Valeurs mobilières non cotées en Bourse ; Objets d'antiquité, d'art ou de collection. II. – (Abrogé).
Code général des impôts, annexe iii
404 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048852254
2023-12-31 00:00:00
389023630c2fb66fb5f4de63d6403027e3076e61119eb821255062cec96fa570
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Le paiement différé prévu à l'article 397 est limité à la fraction des droits correspondant : soit à la valeur imposable de la nue-propriété s'il s'agit du cas prévu au 1° de cet article ; soit au montant des soultes ou récompenses payables à terme s'il s'agit des cas prévus au 2° du même article. Les dispositions du premier alinéa de l'article 404 A sont applicables. Par dérogation à l'article 401 , le bénéficiaire du paiement différé peut, dans le cas prévu au 1° de l'article 397 être dispensé du paiement des intérêts à la condition que les droits de mutation par décès soient assis sur la valeur imposable au jour de l'ouverture de la succession de la propriété entière des biens qu'il a recueillis. Le paiement des droits peut être différé jusqu'à l'expiration d'un délai qui ne peut excéder six mois comptés : soit de la date de la réunion de l'usufruit à la nue-propriété ou de la cession totale ou partielle de cette dernière ; soit du terme du délai imparti à l'attributaire, au légataire ou au donataire pour le paiement des sommes dont il est débiteur envers ses cohéritiers. Dans le cas prévu au 2° de l'article 397, la cession totale ou partielle par le légataire le donataire ou l'attributaire du bien qui lui a été légué donné ou attribué entraîne l'exigibilité immédiate des droits en suspens. Dans le cas prévu au 3° de l'article 397, le paiement des droits peut être différé au maximum jusqu'à l'expiration d'un délai de six mois à compter soit du décès du conjoint successible, soit de la conversion des droits d'habitation et d'usage en une rente viagère ou en un capital.
Code général des impôts, annexe iii
404 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048852245
2023-12-31 00:00:00
0884f455ffdec27ab6decf770d97b081e330489de2919e433e4ea239c4cbf0b3
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-0.052325282245874405, -0.017827626317739487, 0.020226720720529556, 0.00251121842302382, -0.0016635435167700052 ]
Les droits et taxes exigibles sur les apports en société et dont le paiement est fractionné en application des dispositions de l'article 396 sont acquittés : – en trois annuités égales lorsqu'il s'agit d'opérations prévues au II de l'article 809 du code général des impôts ; – en cinq annuités égales lorsqu'il s'agit d'apports prévus au 3° du I de l'article 809 du même code.
Code général des impôts, annexe iii
404 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299892
1994-09-02 00:00:00
7d204d2b37f41f61fc7ef716ead032d2285a78cb23d5581885022adb8db259f9
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-0.021878883242607117, 0.08669447898864746, 0.009308717213571072 ]
Les droits et taxes dont le paiement est fractionné en application des dispositions du 3° de l'article 396 sont acquittés en cinq annuités égales. L'aliénation autrement qu'à titre gratuit des biens acquis avec le bénéfice du fractionnement entraîne l'exigibilité immédiate des droits en suspens.
Code général des impôts, annexe iii
404 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299734
1979-07-01 00:00:00
80b6a974342701aa540f76731dea1768daa359ad01b5c3aab15a8a0ab92010c5
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-0.010623300448060036, -0.03416258841753006, 0.07060442864894867, 0.00023428956046700478 ]
Les droits et taxes dont le paiement est fractionné en application du 4° de l'article 396 sont acquittés en cinq annuités égales. La cession ou la suppression de l'office attributaire, ainsi que la démission ou la destitution de son titulaire entraînent l'exigibilité immédiate des droits et taxes en suspens.
Code général des impôts, annexe iii
404 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299735
1979-07-01 00:00:00
595d330c807c17da5c9df96f494849ab8a9c761a097c06da43da443bd6305329
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Le fractionnement prévu au 5° de l'article 396 est limité aux droits et taxes exigibles sur la partie de la valeur imposable correspondant au montant du prêt consenti à l'acquéreur. L'acquéreur doit à l'appui de sa demande d'admission au crédit produire une attestation de l'établissement prêteur indiquant la nature et le montant du prêt consenti. Par dérogation aux dispositions de l'article 401 , le fractionnement ne donne pas lieu au versement d'intérêts. Les droits et taxes exigibles sont acquittés en cinq annuités égales. Les dispositions de l'article 404 D , deuxième alinéa sont applicables.
Code général des impôts, annexe iii
404 F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299736
1979-07-01 00:00:00
590a1c6edee218dd1ff7be2c88c2ef7ce4579127e28cba26094440421f8fda32
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Les garanties fournies en contrepartie du paiement différé et fractionné des droits d'enregistrement prévu à l'article 397 A, lorsqu'ils sont exigibles en raison de mutation par décès, peuvent, outre les formes énumérées à l'article 400, revêtir celle de l'hypothèque légale prévue au II de l'article L. 269 du livre des procédures fiscales.
Code général des impôts, annexe iii
404 GA
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048852235
2023-12-31 00:00:00
4d05b26626cb7057ee36d8035f5cbaf51ceda14f7a22f27f37c5117dcdd2e533
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-0.02955538220703602, 0.03258376568555832, -0.023928150534629822, -0.07582353800535202 ]
Les droits dont le paiement est fractionné, en application de l'article 397 A , sont exigibles par parts égales à intervalle de six mois. Le premier versement est effectué à l'expiration du délai de paiement différé. Le paiement des autres fractions intervient dans le mois suivant chaque échéance.
Code général des impôts, annexe iii
404 GB
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299743
1985-07-15 00:00:00
bb19f719fda051c8cda2cb4294eb0d685414be6db130aea86c0a9a65640e920a
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Les droits dont le paiement est différé et fractionné en application des dispositions de l'article 397 A donnent lieu au versement d'intérêts au taux prévu par l'article 401. Ce taux est applicable pendant toute la durée du crédit. Il est réduit des deux tiers lorsque la valeur de l'entreprise ou la valeur nominale des titres comprise dans la part taxable de chaque héritier, donataire ou légataire est supérieure à 10 % de la valeur de l'entreprise ou du capital social ou lorsque, globalement, plus du tiers du capital social est transmis. Seule la première décimale est retenue. Les intérêts sont acquittés : a. S'agissant du paiement différé, annuellement, le premier terme venant à échéance un an après la date d'exigibilité des droits ; b. S'agissant du paiement fractionné, lors du versement de chaque fraction autre que la première. Ils sont alors calculés sur le montant des droits restant dus après le versement de la précédente échéance.
Code général des impôts, annexe iii
404 GC
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048852230
2023-12-31 00:00:00
80f13b91d76fa0cd4afc27ad894ff4088eb07b71c3abb5c240fea17e35dd095b
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La cession de plus du tiers des biens bénéficiant du paiement différé et fractionné prévu à l'article 397 A entraîne pour le cédant l'exigibilité immédiate des droits en suspens. Pour le calcul de cette proportion, la valeur des biens est appréciée au jour de la cession. L'apport à une société des biens visés ci-dessus n'entraîne pas l'exigibilité des droits lorsque le bénéficiaire prend dans l'acte d'apport l'engagement de conserver les titres reçus en contrepartie de son apport jusqu'à l'échéance du dernier terme du paiement fractionné. Lorsque l'engagement n'est pas respecté, les dispositions du premier alinéa s'appliquent.
Code général des impôts, annexe iii
404 GD
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299742
1990-12-07 00:00:00
c0825686f035cc2dee701f343126e4c897c196d69454eec59d0ba8539ba0b8e7
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Les machines destinées à apposer les empreintes représentatives des divers droits de timbre perçus par le service compétent de la direction générale des finances publiques doivent être agréées par le directeur général des finances publiques dans les conditions fixées par arrêté du ministre chargé du budget (1). Les empreintes doivent être apposées dans les mêmes délais et aux mêmes emplacements que les timbres mobiles qu'elles remplacent. (1) Annexe IV, art. 71 à 75 .
Code général des impôts, annexe iii
405 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024678964
2011-10-01 00:00:00
8698be18fba1aef97ca1cc330265807516a2f0f53c0b5c765079bb0f57c91de0
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-0.025140641257166862, -0.0013101622462272644, -0.03670419752597809, 0.01858542114496231 ]
Les timbres sont apposés sous la responsabilité des redevables de l'impôt ou des personnes auxquelles incombe la remise des documents administratifs soumis au timbre dans les délais ci-après : a. S'il s'agit de documents administratifs au plus tard au moment de leur remise ; b. Lorsqu'ils sont destinés à constater le paiement des droits dus sur des copies d'actes d'huissier de justice avant toute signification de ces copies ; c. S'il s'agit d'écrits créés hors de France au moment où l'impôt devient exigible en France ; d. Dans les autres cas au plus tard au moment de la signature des écrits. Ils sont immédiatement oblitérés.
Code général des impôts, annexe iii
405 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299896
1997-04-11 00:00:00
594029940f18219653449cb99d9ed579f9f2be415ed3bc398f2eedd8195ea2d2
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Lorsqu'elle est manuscrite, l'oblitération s'effectue par l'apposition à l'encre indélébile, en travers de chaque timbre de la date de l'oblitération et de la signature de l'un quelconque des redevables ou de l'autorité administrative. Cette oblitération manuscrite peut tre remplacée par l'apposition à l'encre grasse : soit d'un cachet faisant connaître le nom ou la raison sociale du contribuable et la date de l'oblitération ; soit du cachet réglementaire à date de l'autorité ou du fonctionnaire compétent. Dans tous les cas, l'oblitération est faite de telle manière qu'elle figure partie sur le timbre mobile et partie sur le papier ou le document passible du droit.
Code général des impôts, annexe iii
405 F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299898
1982-12-30 00:00:00
833019a591b6b52989862e8ee8287eec1023bdb5dc34b972550c3f547ac27d3d
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Le visa pour timbre est donné au comptant ou en débet. Il est effectué par le comptable de la direction générale des finances publiques chargé du droit de timbre. Pour le visa du timbre au comptant, le comptable peut y suppléer au moyen de l'apposition de timbres mobiles.
Code général des impôts, annexe iii
405 G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624831
2012-04-01 00:00:00
dde19909428a63096a5fa96c2cf80d9cf50f0fabaee69e221a40d115664dd155
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Lorsqu'il est facultatif, le paiement sur états est subordonné à une autorisation de l'administration, essentiellement révocable, et qui prend fin de plein droit à chaque changement d'exploitant. La demande est présentée au service des impôts dont dépend le domicile le siège social ou le principal établissement du redevable. Elle indique le lieu où sont tenus les documents que celui-ci doit conserver dans les conditions fixées par les arrêtés d'application en vue du contrôle de l'administration. Lorsque ces documents sont établis et conservés dans des établissements distincts l'administration peut inviter l'intéressé à déposer une demande auprès du service des impôts du lieu de chacun de ces établissements. Cette demande doit également comporter : l'engagement par le demandeur de se soumettre aux conditions imposées par les articles 405 I et 406 , les arrêtés d'application ou l'autorisation elle-même ; pour les pouvoirs l'engagement par la société demanderesse d'acquitter pour le compte des mandants les droits de timbre exigibles.
Code général des impôts, annexe iii
405 H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299751
1979-07-01 00:00:00
ae8b63eb8f9d3a932a43c9dc3c8258370893df456272202fe9d6be48501da569
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Les droits sont perçus par les redevables bénéficiant de l'autorisation sous leur responsabilité et à leurs risques et périls. La perception de l'impôt est constatée par l'apposition, très apparente, d'une formule comprenant : la mention "droit de timbre payé sur état" ; la date de l'autorisation, lorsque celle-ci est nécessaire.
Code général des impôts, annexe iii
405 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299902
2007-01-01 00:00:00
0fdd57d26e0e5bd13cc3f4034fd3090784080e17e739bf04ee53a0719df3373a
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1. Dans tous les cas où le droit de timbre est payé sur états le recouvrement à défaut de versement dans les délais et dans les formes prescrites est poursuivi comme en matière de timbre. 2. Dans cette même hypothèse si le redevable découvre des erreurs ou omissions les droits se rapportant à ces erreurs ou omissions font l'objet d'un état spécial détaillé en double exemplaire indiquant les différences en plus ou en moins. Cet état est fourni avec celui du mois pendant lequel ces erreurs ou omissions ont été constatées. Si des vérifications effectuées par l'administration il résulte un complément de droits au profit du Trésor ce complément est acquitté immédiatement. Dans le cas où la vérification ferait ressortir un excédent dans les versements effectués cet excédent serait imputé sur le montant du plus prochain versement.
Code général des impôts, annexe iii
406
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299752
1979-07-01 00:00:00
7b8825e65e048adbfda754b8d6b99f2a9a6e28be2d9f28a344e7a511ab7dc4b5
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-0.01666541025042534, -0.019511381164193153, 0.00887855514883995, -0.04553777724504471, 0.04326559603214264 ]
I. – L'impôt exigible est acquitté, lors du dépôt de la déclaration prévue à l'article 1010 du code général des impôts, par les moyens de paiement ordinaires. II. – (Disposition périmée). III. – (Sans objet). IV. – (Sans objet). V. – (Sans objet).
Code général des impôts, annexe iii
406 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037100695
2018-06-23 00:00:00
8820fd2114093bb71990ac8d712036898b11e61c4d1eb4a7693354e22abaa879
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La direction générale des douanes et droits indirects est compétente pour percevoir : 1° (Sans objet). 2° Le droit de consommation sur les tabacs dans les conditions prévues à l'article 575 C du code général des impôts ; 3° 4° 5° (Sans objet).
Code général des impôts, annexe iii
406 undecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042160752
2020-07-25 00:00:00
4c42f3579cdcd2d733416367abe8c15a5de8712cc22b5d82b65182d92202f4ed
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Les comptables publics mentionnés à l' article 1724 A du code général des impôts sont les comptables de la direction générale des finances publiques et ceux de la direction générale des douanes et droits indirects en ce qui concerne, pour ces derniers, les contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles.
Code général des impôts, annexe iii
406 duodecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038668506
2019-06-08 00:00:00
1501eb3cc268cf81202961ead2891c106baba8f8d2036314129ec25068fbd3c1
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I. – Les impôts et taxes dus par les personnes et groupements mentionnés à l'article 344-0 A sont payés au comptable du service chargé des grandes entreprises mentionné au premier alinéa de l'article 344-0 A. II. – Les dispositions du I s'appliquent à la retenue à la source prévue au 1° du 2 de l'article 204 A du code général des impôts, à l'impôt sur les sociétés, à la contribution sur les revenus locatifs, à la contribution sociale sur l'impôt sur les sociétés prévues respectivement aux articles 234 nonies et 235 ter ZC du code général des impôts, à la taxe prévue par l'article 235 ter ZD du code général des impôts à la cotisation foncière des entreprises, à la cotisation sur la valeur ajoutée des entreprises de même qu'aux taxes additionnelles et annexes à cette cotisation, aux prélèvements obligatoires prévus aux articles L. 313-1 et L. 314-1 du code des impositions sur les biens et services, aux articles 568 et 1613 bis du code général des impôts, à l'article L. 245-7 du code de la sécurité sociale, au a de l'article 2 du décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac ainsi qu'aux impôts et taxes mentionnés aux 3° à 5°, 7° à 15°, 18° et 19° de l'article 344-0 B . Elles s'appliquent en outre, sur option de l'entreprise, aux taxes foncières sur les propriétés bâties et non bâties et à leurs taxes additionnelles et annexes recouvrées dans les mêmes conditions. L'option s'applique à l'ensemble des impositions dues à ce titre. Formulée par écrit avant le 30 novembre d'une année, l'option prend effet le 1er janvier de l'année suivante, pour une durée de cinq ans, renouvelable par tacite reconduction à défaut de dénonciation, trente jours au moins avant l'expiration de la période, par pli recommandé avec demande d'avis de réception postal auprès du comptable du service chargé des grandes entreprises. Toutefois, en cas d'opération d'absorption, l'option prend fin le 31 décembre de la deuxième année qui suit celle au cours de laquelle l'entreprise a été absorbée. III. – Les dispositions des I et II s'appliquent aux paiements dans les mêmes conditions que celles prévues à l'article 344-0 C . Toutefois, les impositions mentionnées au II dues au titre d'une période antérieure à la date à compter de laquelle le redevable relève du service chargé des grandes entreprises peuvent être établies et recouvrées par ce même service. IV. – Par exception aux dispositions des articles 344-0 A à 344-0 C et des I et II, les rôles, autres que ceux relatifs aux impôts locaux et à leurs taxes additionnelles et annexes, ou avis de mise en recouvrement émis en vue du recouvrement des impositions qui ont fait l'objet, ou auraient dû faire l'objet, d'une déclaration ou d'un paiement auprès du service chargé des grandes entreprises, sont établis soit par ce service, soit par le service déconcentré dans le ressort duquel est situé le lieu d'imposition. Ces dispositions s'appliquent également au rôle ou à l'avis de mise en recouvrement émis par le service chargé des grandes entreprises en vue du recouvrement d'une imposition qui aurait dû faire l'objet d'une déclaration ou d'un paiement auprès du service déconcentré dans le ressort duquel est situé le lieu d'imposition.
Code général des impôts, annexe iii
406 terdecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642294
2024-06-02 00:00:00
ee618259f8d4154e81f619b631e858a6084d912237f1bf300711c18e078af966
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0.06278321146965027, 0.006778263486921787, 0.01999136246740818 ]
La direction générale des douanes et droits indirects exerce les compétences prévues à l'article 1798 du code général des impôts.
Code général des impôts, annexe iii
406 K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299771
1993-08-18 00:00:00
28a8253aae7dd753872e67c7e779d6a91e9fd3728727d48397aa834430257d90
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Le directeur interrégional des douanes et droits indirects ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, le directeur régional des douanes et droits indirects est compétent pour proposer la fermeture d'établissement dans le cadre de l'application de l'article 1825 du code général des impôts.
Code général des impôts, annexe iii
406 L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032881494
2016-07-10 00:00:00
f1e39f1a24f863386590884e2a3371e07c827b3282a9bad274066f58cb7749a5
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La mise sous séquestre, totale ou partielle, des biens des personnes à l'encontre desquelles des poursuites sont exercées pour des manquements visés au 2 de l'article 1751 du code général des impôts est prononcée dans les conditions fixées par cet article à la demande du chef de service départemental de l'administration pour le compte de laquelle sont engagées ces poursuites.
Code général des impôts, annexe iii
406 A 12
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042160740
2020-07-25 00:00:00
0bc7372a9d36dd9244574b7b55acd7f7e2f329e6d95437bfedf345efac2e2b1e
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Les règles fixées par les articles 1 à 5, 7 à 9, 11 et 12 de l'arrêté validé du 23 novembre 1940 modifié par l'arrêté du 14 septembre 1942 et l'arrêté du 11 janvier 1946 sont applicables aux séquestres ordonnés en application de l'article 1751 du code général des impôts dans la mesure où elles ne sont pas contraires aux dispositions de cet article.
Code général des impôts, annexe iii
406 A 13
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299773
1979-07-01 00:00:00
e5634a9a8a68164fd3ae3a0d089023681139427771673e8f2a8ff5dbb16244dd
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-0.038541194051504135, -0.03290460258722305, -0.014203876256942749, 0.04411568120121956, -0.012308408506214619 ]
La requête présentée par le service des domaines pour obtenir l'autorisation prévue à l'article 9 de l'arrêté du 23 novembre 1940, de continuer l'exploitation d'établissements commerciaux industriels ou agricoles doit obligatoirement faire état de l'avis du chef de service départemental de l'administration qui a provoqué la mise sous séquestre.
Code général des impôts, annexe iii
406 A 14
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299774
1979-07-01 00:00:00
978a8da029b7d37eccab1ab3d5f12c1e1d1493ccf84fb748ea0df8b1b8044358
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La mainlevée du séquestre peut être ordonnée par le juge d'instruction ou par le tribunal correctionnel, saisis, en tout état de la procédure sur réquisitions du procureur de la République ou à la demande de l'intéressé. Elle peut l'être également hors le cas de saisine du juge d'instruction ou du tribunal correctionnel par le président du tribunal statuant en référé dans les conditions prévues aux articles 485 et 486 du code de procédure civile . Les réquisitions du parquet sont prises à la demande du directeur départemental de l'administration qui a provoqué la mise sous séquestre dans le cas où aucune décision définitive n'est intervenue sur l'action publique et à la demande du directeur départemental des finances publiques ou du responsable du service à compétence nationale dans le cas de décision définitive jusqu'à et après l'exécution de cette décision.
Code général des impôts, annexe iii
406 A 15
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024678982
2012-12-31 00:00:00
884f03233e3cf5d69e67daceb92f079dde8510f0cc2362a0dc4bbc56f1caeed2
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-0.014364575035870075, -0.04617095738649368, -0.034991685301065445, 0.0004066530673298985 ]
La clôture des opérations de séquestre est prononcée dans tous les cas par le président du tribunal judiciaire du domicile ou du siège social de la personne physique ou morale intéressée.
Code général des impôts, annexe iii
406 A 16
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039439952
2020-01-01 00:00:00
d232c4e195a28cf5552d88c2c814a6e20a60c1de305d9a73468fa2b4c01d098c
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Lorsqu'un acte a fait l'objet d'un refus de publier et que la régularisation ne peut être opérée, aucune pénalité sanctionnant le retard dans l'exécution de la formalité de l'enregistrement n'est exigible si celle-ci est requise dans le délai prévu pour la formalité fusionnée. Pour le calcul de ce délai il est fait abstraction de la période comprise entre le dépôt de l'acte refusé au service de la publicité foncière et sa présentation à l'enregistrement lorsque celle-ci intervient dans le mois de la notification du refus.
Code général des impôts, annexe iii
406 A 27
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026849543
2013-01-01 00:00:00
0ab4695bbdbe3d1294f343a63247d23e2a2e1cec7eca00d452fcf6ea3f37e7ba
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Sont à la charge des redevables poursuivis les frais accessoires ci-après : a) Frais d'ouverture des portes ; b) Notification au saisi en cas de saisie-vente hors de son domicile et en son absence ; c) Notification au maire, au parquet ou par procès-verbal dans les cas prévus par les articles 656 , 659 , 660 , 684 et 691 du code de procédure civile ; d) Remise des actes sous enveloppe ; e) Levée des états d'inscriptions grevant les fonds de commerce ; f) Dénonciation de la saisie-vente aux créanciers inscrits sur les fonds de commerce ; g) Frais demandés par le greffe du tribunal de commerce suite à l'établissement d'un état des créanciers nantis ; h) Dénonciation d'une opposition à un créancier premier saisissant ; i) Sommation au créancier premier saisissant de procéder aux formalités de la mise en vente forcée dans un délai de huit jours ; j) Frais de garde des meubles ou récoltes saisis ; k) Frais de transport ou d'enlèvement des objets saisis ; l) Honoraires de l'officier ministériel sur le produit de la vente ; m) Allocation due, en dehors du cas de saisie interrompue, lorsque, après déplacement de l'agent de poursuites, l'acte de poursuites n'est pas effectué à raison d'un incident provenant du fait de la partie qui devait être poursuivie ; n) Ensemble des frais de saisie dans le cas où la saisie immobilière a été interrompue avant la vente ; o) Frais d'immobilisation, d'enlèvement et de garde d'un véhicule terrestre à moteur ; p) Commissions du prestataire de services d'investissement en cas de vente de valeurs mobilières admises à la cote officielle ou à celle du second marché ; q) Honoraires du notaire chargé de l'adjudication de valeurs mobilières non admises à la cote officielle ou à celle du second marché ; r) Frais de publicité provisoire et définitive des sûretés judiciaires. Ces frais sont comptés aux redevables en conformité du tarif des huissiers de justice, des agents des finances publiques chargés des fonctions d'huissier, des commissaires-priseurs judiciaires, des notaires, ou des règles de rémunérations applicables aux avocats.
Code général des impôts, annexe iii
415
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025595518
2012-03-31 00:00:00
6f87e4325d1f22647bc5b659e62c7a2454c15bea5fe7ebd32b484082b9953e26
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Les autres frais accessoires, tels que frais de transport de l'huissier, salaires des afficheurs, frais d'insertion dans les journaux sont supportés par le Trésor, les communes ou les établissements publics au profit desquels les poursuites sont exercées.
Code général des impôts, annexe iii
416
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299781
1950-04-30 00:00:00
8232b6e3456c98caec4f8ecf7313f58f56c4429eebcbde95423a31d9dbf57397
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Le seuil de publicité obligatoire mentionné au premier alinéa du 4 de l'article 1929 quater du code général des impôts est fixé à 200 000 €.
Code général des impôts, annexe iii
416 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038711807
2019-07-01 00:00:00
c76733912954b85607595cd50526cc14e4d84c8146027fa477eeb228b31f7676
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Le comptable de la direction générale des finances publiques ou de la direction générale des douanes et des droits indirects met fin au plan d'apurement échelonné mentionné au 1° du 4 de l'article 1929 quater du code général des impôts par lettre recommandée avec accusé de réception et procède à l'inscription du privilège du Trésor dans le délai prévu au 1° du 4 de l'article précité. Le délai court à compter de la réception de cette dénonciation par le redevable.
Code général des impôts, annexe iii
416 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042160747
2020-07-25 00:00:00
a1253aee264951c7912231dc9184139fc825f1090f687cbfca82c128114c337b
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Le rejet définitif de la formalité de publicité foncière ne constitue pas une cause de restitution des droits d'enregistrement régulièrement perçus.
Code général des impôts, annexe iii
416 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299786
1979-07-01 00:00:00
10a4d4385105cbb7ceba756783603ac11926d113efda9ac12cad227567ef001b
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0.03968353942036629, 0.0055917068384587765 ]
Le lieu d'imposition des personnes physiques qui n'ont pas leur domicile fiscal en France et celui des personnes mentionnées au 2 de l' article 4 B du code général des impôts est fixé au service des impôts des non-résidents, à l'exception des personnes physiques mentionnées à l' article 121 Z quinquies de la présente annexe.
Code général des impôts, annexe iv
01
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042374235
2020-09-27 00:00:00
5fd19f3fa4aa5db1ea977bbd533ac3b205e006fc17b80579d782aa79af8835bb
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I. – Pour l'application du A du 1 du o du 1° du I de l' article 31 du code général des impôts, les communes se caractérisant par un déséquilibre important entre l'offre et la demande de logements s'entendent de celles classées dans les zones A bis, A et B1 telles qu'elles sont définies à l'article D. 304-1 du code de la construction et de l'habitation. II. – Pour l'application du B du 1 du o du 1° du I de l'article 31 du code général des impôts, les communes se caractérisant par un déséquilibre entre l'offre et la demande de logements, autres que celles mentionnées au A du 1 du même o, s'entendent de celles classées dans la zone B2 telle qu'elle est définie à l'article D. 304-1 du code de la construction et de l'habitation. III. – Pour l'application du C du 1 du o du 1° du I de l'article 31 du code général des impôts, les communes, autres que celles mentionnées aux A et B du 1 du même o, s'entendent de celles classées dans la zone C telle qu'elle est définie à l'article D. 304-1 du code de la construction et de l'habitation.
Code général des impôts, annexe iv
01 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042523942
2020-11-16 00:00:00
594405cd389e83ee206e037ad3bd04c4b13339b9cb23b401c26cc3153ad33e55
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I.-Pour l'application du 3 du o du 1° du I de l'article 31 du code général des impôts en France métropolitaine, le contribuable justifie d'une consommation conventionnelle en énergie primaire du logement inférieure à 331 kWh/ m2/ an. Cette consommation énergétique est évaluée sur les usages de l'énergie pour le chauffage, la production d'eau chaude sanitaire et le refroidissement. Le contribuable justifie du respect de cette exigence dans des conditions fixées au II. II.-La justification du respect des exigences de performance énergétique mentionnées au I est apportée par la fourniture d'une évaluation énergétique établie selon une méthode de calcul conventionnel satisfaisant les dispositions des arrêtés du 15 septembre 2006 modifiés relatifs respectivement aux méthodes et procédures applicables au diagnostic de performance énergétique pour les bâtiments existants proposés à la vente en France métropolitaine et au diagnostic de performance énergétique pour les bâtiments proposés à la vente en France métropolitaine, quels que soient l'année de construction et le type du bâtiment. Cette évaluation est réalisée par une personne répondant soit aux conditions prévues par l' article L. 271-6 du code de la construction et de l'habitation , soit aux conditions prévues par le décret n° 2018-416 du 30 mai 2018 relatif aux conditions de qualification des auditeurs réalisant l'audit énergétique éligible au crédit d'impôt sur le revenu pour la transition énergétique prévues au dernier alinéa du 2 de l'article 200 quater du code général des impôts . L'évaluation énergétique visée au premier alinéa doit être en cours de validité à la date de dépôt de la demande de convention auprès de l'Agence nationale de l'habitat.
Code général des impôts, annexe iv
01 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042522459
2020-11-16 00:00:00
792db905390b7bce447d405234e7ac7242bbaaa68a633148649053feaa2b9d3a
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I.-Pour l'application du 3 du o du 1° du I de l'article 31 du code général des impôts en Guadeloupe, en Martinique, en Guyane, à La Réunion et à Mayotte, le contribuable justifie que le logement respecte au moins une des améliorations de la performance énergétique mentionnées à l' article 2 de l'arrêté du 25 mai 2011 modifié relatif à l'application en outre-mer de dispositions concernant les avances remboursables sans intérêts destinées au financement de travaux de rénovation afin d'améliorer la performance énergétique des logements anciens, satisfaisant les exigences mentionnées aux articles 3 à 6 du même arrêté. II.-Le contribuable produit sur simple demande toutes les factures ou notes émises par les entreprises prestataires ou tout autre moyen de preuve compatible avec les règles de la procédure écrite de nature à établir que le logement satisfait les conditions prévues au I.
Code général des impôts, annexe iv
01 quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042522465
2020-11-16 00:00:00
43a388bd7bd3e27f6fece6487358a9bd67f9fd1cbdeb36bf7e82aa3f0a0ce75f
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I. – Pour bénéficier de l'amortissement dégressif accéléré mentionné au 2° de l'article 39 AA du code général des impôts ou de l'amortissement exceptionnel mentionné à l'article 39 AB du même code, les matériels destinés à économiser l'énergie et les équipements de production d'énergies renouvelables mentionnés sur la liste donnée au 2 doivent pouvoir être séparés des appareils auxquels ils ont été adjoints sans être rendus définitivement inutilisables. II. – La liste des matériels est fixée ainsi qu'il suit : 1. Matériels de récupération de force ou de chaleur produite par l'emploi d'hydrocarbures liquides ou gazeux, de combustibles minéraux solides ou d'électricité : 1° a. matériel permettant directement la récupération d'énergie et le transport de l'énergie récupérée : -chaudière à vapeur, à eau chaude, à fluide thermique, à haut rendement (soit supérieur à 90 % PCS) ; -chaudière de récupération sur effluents thermiques ou gaz pauvre de procédé ; b. échangeurs thermiques récupérateurs sur fluides liquides, gazeux ou de refroidissement : échangeurs tubulaires, échangeurs à plaques, à caloducs, par fluide caloporteur, rotatifs, lorsque ces matériels sont destinés à la production d'eau chaude ou de vapeur, de fluide thermique, d'air, l'énergie échangée étant utilisée pour le préchauffage d'air de combustion, de produits, de combustibles ou de fluides utilisés dans des cycles binaires, la récupération de frigories sur des fluides détendus ; c. installation de préchauffage de produits par échange direct avec des rejets thermiques ; d. incinérateurs de sous-produits de fabrication ou de déchets, avec récupération d'énergie et installations annexes de stockage, de manutention et de préparation ; e. hottes et dispositifs de captation de la chaleur de refroidissement de solides après une opération nécessitant une élévation de température ; f. matériel permettant la récupération, le transport, le stockage, la préparation et la valorisation énergétique de gaz fatals, issus comme sous-produits de procédés industriels ; g. dispositifs mécaniques ou électromécaniques permettant la récupération de l'énergie mécanique potentielle de fluides sous pression : turbines, turboalternateurs mus par la détente de gaz ou de fluides sous pression destinés à (ou provenant d') un procédé de fabrication ; h. pompes à chaleur à recompression mécanique de vapeur dont le coefficient de performance est supérieur ou égal à 4 et matériels permettant la thermocompression directe de fluides avec recyclage de l'énergie ainsi récupérée ; i. turbine à condensation pour la production d'électricité dans le cas où la vapeur est produite pour l'essentiel lors de l'incinération de déchets industriels ou ménagers ou par récupération sur un procédé de fabrication excédentaire en énergie ; 2° Matériel de cogénération permettant la production simultanée, dans un seul processus, d'énergie thermique et électrique et/ ou mécanique : a. turbine de détente de vapeur en contre-pression ; b. turbine de détente de fluides utilisés dans des cycles binaires de production d'électricité à partir de rejets thermiques à bas niveau ; c. turbine de détente de haute pression utilisée en place de vanne de laminage ou de détente ; d. turbine à gaz et moteur thermique avec équipements de récupération de l'énergie sur les gaz d'échappement et/ ou les fluides de refroidissement ; 3° Matériel permettant la transformation en énergie électrique ou en énergie mécanique de l'énergie cinétique des turbines mentionnées ci-dessus ; 4° Générateur électrochimique à usage stationnaire. 2. Matériels destinés à l'amélioration du rendement énergétique d'appareils ou d'installations consommant de l'énergie : a. matériel de combustion performant acquis en remplacement d'un matériel de combustion classique : brûleurs autorécupérateurs, brûleurs régénératifs ; b. matériel de régulation améliorant les performances énergétiques des matériels suivants : fours, chaudières, séchoirs, moteurs ou machines-outils ; c. matériel permettant une chauffe en surface ou dans la masse en remplacement d'un chauffage global classique : chauffage infrarouge (gaz ou électricité), à haute fréquence, par rayonnement ultraviolet, micro-ondes ; d. matériel de mesure ou enregistreurs permettant un meilleur contrôle du rendement énergétique des installations, à l'exception des appareils de contrôle prévus par les articles R. 224-26 et R. 224-27 du code de l'environnement ; e. matériel de séparation performant en substitution d'un système de séparation par voies thermiques : membranes polymères, membranes minérales, membranes cryogéniques ; f. matériel permettant de réaliser des économies d'énergie par l'optimisation et la commande centralisée de la gestion d'un ensemble de dispositifs consommateurs d'énergie et affecté exclusivement à cet usage : système informatique centralisé de mesure et de commande ou système réparti par microprocesseurs ; g. matériel permettant la réduction des pertes sur les réseaux de fluides énergétiques (réseau de condensats, réseau de vapeur, réseau d'air comprimé, réseau de vide, réseau de fluide frigorigène) tels que les purgeurs de vapeur ; h. matériel d'isolation utilisé dans le secteur tertiaire et industriel permettant de limiter les déperditions thermiques des matériels utilisant ou transportant de l'énergie ; i. matériel permettant de diminuer la consommation d'énergie réactive d'installations électriques : batteries de condensateurs ; j. matériel variateur de vitesse permettant d'adapter la consommation énergétique d'un moteur ou d'une machine à sa charge instantanée ; k. moteur électrique à rendement amélioré (classe de rendement EFF1 dont la valeur d'efficacité est définie suivant la norme EN 60034-2) ; l. presse hydraulique électrique ; 3. Matériels de captage et d'utilisation de sources d'énergie autres que les hydrocarbures liquides ou gazeux, les combustibles minéraux solides et l'électricité : a. matériel permettant la récupération d'énergie solaire pour le préchauffage de fluide, la préparation d'eau de chaudière, d'eau de procédé, d'eau chaude sanitaire et son stockage, pour la production d'électricité, son stockage et son raccordement au réseau ; b. matériel permettant l'utilisation d'énergie hydraulique, éolienne ou géothermique, son stockage et son raccordement au réseau électrique ou de chaleur ; c. matériel d'exploitation de la biomasse : chaudières avec ses auxiliaires et ses équipements de stockage et d'alimentation en combustible, équipements sylvicoles utilisés exclusivement pour la production et le conditionnement de bois à des fins énergétiques, digesteurs et équipements de production thermiques ou électriques associés à une utilisation du biogaz ; d. réseaux de récupération et collecte de biogaz en vue de son utilisation énergétique ; e. matériel permettant l'utilisation de l'énergie marémotrice, houlomotrice et thermique des mers et son stockage ; f. matériel de raccordement à un réseau de chaleur classé au sens des deuxième et troisième alinéas de l'article 5 de la loi n° 80-531 du 15 juillet 1980 modifiée relative aux économies d'énergie et à l'utilisation de la chaleur et du chapitre II du titre Ier du livre VII du code de l'énergie ; g. matériel de raccordement à un réseau de chaleur utilisant majoritairement de l'énergie géothermale ; h. autres matériels de transformation thermochimique de la biomasse ; i. autres types d'équipements de valorisation thermique et électrique des biocombustibles ; 4. a. matériels permettant le stockage d'énergie quand la réutilisation ultérieure de cette énergie permet des économies globales d'énergie primaire ; b. matériel permettant le stockage d'énergie sous forme d'énergie mécanique potentielle (matériels permettant par pompage sur les ouvrages hydroélectriques la remontée d'eau de l'aval vers la retenue) ou cinématique (volants d'inertie de grande puissance) ; c. batterie d'accumulateurs permettant le stockage d'électricité quand ce stockage permet l'arrêt permanent de matériels générateurs d'électricité exclusivement affectés à la fourniture instantanée d'énergie électrique en secours ; d. matériel permettant le stockage de froid pour le lissage de la demande d'électricité afin de réduire les tensions sur les réseaux électriques ; 5. matériels utilisant un procédé à haut rendement énergétique pour le chauffage et le conditionnement des bâtiments : a. systèmes de climatisation réversible dont le coefficient de performance, à + 7° C, est supérieur ou égal à 3 ; b. chaudière à condensation ; c. matériel de régulation améliorant les performances énergétiques des appareils de chauffage, de climatisation ou de ventilation ; d. matériel de chauffage permettant de favoriser les concentrations énergétiques dans des espaces limités en remplacement d'un chauffage classique : générateurs d'air chaud, aérothermes directs, générateurs de ventilation tempérée ; e. système de pompes à chaleur géothermale ou air/ eau dont le coefficient de performance machine en mode chauffage est supérieur ou égal à 3 ; f. système d'optimisation énergétique en fonction des programmes de production et/ ou des données climatiques ; g. matériaux d'isolation thermique des parois opaques : – plancher bas sur sous-sol, sur vide sanitaire ou sur passage ouvert, toiture-terrasse, mur en façade ou en pignon, possédant une résistance supérieure ou égale à 2,4 mètres carrés kelvin par watt (m 2 K/W) ; – toiture sur comble possédant une résistance thermique supérieure ou égale à 4,5 m 2 K/W ; h. système de ventilation mécanique contrôlée dont l'efficacité de la récupération d'énergie de l'échangeur est supérieure à 65 % sur l'air humide et dont la puissance par ventilateur est inférieure à 0,30 W/m 3 /h, soit 0,70 W/m 3 /h pour la centrale double flux.
Code général des impôts, annexe iv
02
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027511572
2013-06-07 00:00:00
16247aa830851c7c5a8e1fa8d8c13857fa313f795558d2db20fa88a3d445bcac
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1. Pour bénéficier de l'amortissement exceptionnel prévu au premier alinéa de l'article 39 quinquies DA du code général des impôts, les matériels destinés à réduire le bruit mentionnés sur la liste qui figure au 2 doivent pouvoir être séparés des matériels auxquels ils ont été adjoints sans les rendre définitivement inutilisables. 2. La liste des matériels mentionnée au 1 est la suivante : A. – Matériels et dispositifs de protection contre le bruit. 1. Capotage et système prêt à monter d'insonorisation destinés à limiter le niveau sonore émis par des machines et appareils tels que presses, compresseurs, tours automatiques, ventilateurs, pompes, surpresseurs, fraiseuses, raboteuses. 2. Cabines d'insonorisation destinées à isoler une machine du reste de l'atelier. 3. Ecrans mobiles modulables ou démontables destinés à isoler une ou plusieurs machines bruyantes du reste d'un atelier durant leur fonctionnement, sans empêcher leur approvisionnement ou leur maintenance. 4. Silencieux pour les dispositifs d'aspiration, de détente de gaz sous pression, de turbine à gaz, pour pièges à son, résonateurs. 5. Dispositifs de contrôle actif du bruit employés sur les cheminées et les tuyauteries. 6. Amortisseurs, pièces antivibratiles : tous dispositifs installés sous les machines destinés à amortir les vibrations émises pour empêcher la transmission du bruit par les sols et parois. 7. Protecteurs individuels actifs ou passifs : casque antibruit. B. – Matériels et dispositifs pour améliorer l'acoustique Panneaux et baffles acoustiques spécifiquement conçus pour réduire ou absorber le bruit et pour être disposés sur les parois opaques et les plafonds. C. – Matériels destinés à contrôler ou à limiter les niveaux sonores 1. Sonomètres, sonomètres intégrateurs. 2. Appareils destinés à mesurer la dose de bruit reçu par un travailleur en milieu bruyant pour éviter de dépasser la durée d'exposition fixée en fonction du niveau sonore : dosimètres, exposimètres. 3. Régulateurs et limiteurs de bruit.
Code général des impôts, annexe iv
06
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300206
1993-08-18 00:00:00
0033b35e92d9d5dc5cba51ec96e6f8bece4509bcdb79259038615dc74d48a694
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Les entreprises de transformation de matières premières visées à l'article 4 de l'annexe III au code général des impôts et dont les cours en monnaie étrangère sont publiés par l'institut national de la statistique et des études économiques doivent lorsqu'elles optent en vue du calcul des provisions pour fluctuation des cours pour le mode prévu à l' article 9 de ladite annexe faire état quelle que soit la qualité des matières dont il s'agit comprises dans leur stock de base des cours publiés par le bulletin mensuel de la statistique générale de la France et se rapportant aux matières-type correspondantes ci-après désignées : Cuivre électrolytique, New York ; Etain standard, Royaume-Uni ; Plomb, en saumons, New York ; Zinc, en plaques, East Saint-Louis ; Coton, milddling, Galveston ; Laine lavée indigène, Royaume-Uni ; Soie brute, au Japon, double extra, New York ; Caoutchouc, feuilles fumées, Royaume-Uni ; Pétrole brut, 36-36,9 aux puits Kansas-Oklahoma.
Code général des impôts, annexe iv
1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300208
1979-07-01 00:00:00
07a55b01eddb0e42bbae2252602e83012bfa1cdcf686f238cf96607c5ffd8fc9
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Les publications définies au premier alinéa du 1 bis B de l'article 39 bis et au deuxième alinéa du 2 de l'article 39 bis A du code général des impôts sont assimilées à des quotidiens pour l'application de ces articles, lorsqu'elles remplissent les conditions de diffusion et de prix fixées ci-après : 1° Leur zone de diffusion normale ne doit couvrir qu'une partie restreinte du territoire national, caractérisant ainsi leur vocation départementale ou régionale ; 2° Leur prix de vente ne doit pas excéder de 75 % celui de la majorité des quotidiens. La réalisation de cette condition est appréciée par comparaison des prix de vente au numéro ou, lorsque la publication considérée est vendue exclusivement par abonnement par comparaison des prix d'abonnement annuel, compte tenu du nombre respectif d'exemplaires dont les abonnements impliquent la livraison.
Code général des impôts, annexe iv
4 octies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300218
1997-04-11 00:00:00
f911151e18e0add737d15760c7ddf0829be5158d7b4bacbb4c5ca92b1d9ec0cb
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La provision prévue au I bis de l'article 39 octies A du code général des impôts peut être égale au montant de l'investissement lorsque l'implantation est réalisé, dans les conditions prévues à cet article, dans un Etat qui n'est pas membre de la Communauté européenne.
Code général des impôts, annexe iv
4 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006302059
1995-10-27 00:00:00
092fb99815f2b552dcc16443165368c1cac30992fb8aa1ee5376cbd8d4b47e80
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Les entreprises exerçant une activité industrielle ou commerciale et soumises à l'impôt sur le revenu d'après leur bénéfice réel ainsi que les entreprises passibles de l'impôt sur les sociétés sont tenues de fournir, à l'appui de la déclaration des résultats de chaque exercice, le relevé détaillé des catégories de frais généraux prévu à l'article 54 quater du code général des impôts lorsque ces frais excèdent, pour une ou plusieurs desdites catégories, l'un des chiffres suivants : 1° 300 000 € ou 150 000 € pour l'ensemble des rémunérations directes ou indirectes versées aux 10 ou 5 personnes les mieux rémunérées, suivant que l'effectif du personnel dépasse ou non 200 salariés, ou 50 000 € pour l'une d'entre elles prise individuellement ; 2° 15 000 € pour les frais de voyage et de déplacement exposés par ces personnes ; 3° 30 000 € pour le total, d'une part, des dépenses et charges afférentes aux véhicules et autres biens dont elles peuvent disposer en dehors des locaux professionnels et, d'autre part, des dépenses et charges de toute nature afférentes aux immeubles qui ne sont pas affectés à l'exploitation ; 4° 3 000 € pour les cadeaux de toute nature, à l'exception des objets spécialement conçus pour la publicité et dont la valeur unitaire ne dépasse pas 73 €, toutes taxes comprises, par bénéficiaire ; 5° 6 100 € pour les frais de réception, y compris les frais de restaurant et de spectacles.
Code général des impôts, annexe iv
4 J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043644632
2021-06-12 00:00:00
081ee5a323571b18e9efb13a64cd366b7af4cd986b6c1b7717a57aaae8e8c9e7
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Pour l'application de l'article 4 J , les diverses catégories de frais généraux s'entendent : a. En ce qui concerne les rémunérations visées au 1°, du montant total des rémunérations de toute nature, fixes ou proportionnelles, qui sont admises en déduction des bénéfices imposables de l'employeur, des indemnités et allocations diverses, des remboursements de frais autres que ceux qui se rattachent directement à un acte de gestion de l'entreprise et des avantages en nature alloués aux personnes les mieux rémunérées, à l'exclusion de celles qui relèvent de l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux en raison de leur activité dans l'entreprise ; b. Pour les frais visés au 2°, des frais de voyage et de déplacement qui sont engagés par les personnes les mieux rémunérées dans le cadre de la gestion de l'entreprise et dont la charge incombe normalement à cette dernière ; c. Pour les dépenses et charges énumérées au 3°, de celles qui sont afférentes aux véhicules et autres biens, y compris les immeubles non affectés à l'exploitation, que l'entreprise met à la disposition des personnes les mieux rémunérées. Toutefois, le montant de ces dépenses et charges dont il s'agit est diminué, le cas échéant, des dépenses qui, incombant à ces mêmes personnes, ont été prises en charge par l'entreprise, sous forme de rémunérations indirectes ; d. (alinéa abrogé) (1). e. Pour les frais visés au 5°, des frais de réception, y compris les frais de restaurant et de spectacles, qui se rattachent à la gestion de l'entreprise et dont la charge lui incombe normalement.
Code général des impôts, annexe iv
4 K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022243757
2010-05-22 00:00:00
0d1a57ab76efa5e1fcd39590068ff29da06878e1eca02cd83c833fb3372b4eea
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Les entreprises relevant de l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux, à l'exclusion de toute société, sont dispensées de produire les renseignements concernant les catégories de frais énumérés sous les rubriques 1° à 3° de l'article 4 J .
Code général des impôts, annexe iv
4 L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301198
1987-02-17 00:00:00
c497c1279c153859217509e19c04fc9feeb033fd05a264b251ea3f0c98a24090
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1. Les entreprises qui tiennent une comptabilité super-simplifiée peuvent déterminer : a. Le coût de revient des marchandises et des produits en stock en appliquant sur le prix de vente de ces biens à la date du bilan un abattement correspondant à la marge pratiquée ; b. Le coût de revient des travaux en cours, au montant des acomptes réclamés au client avant facturation. 2. La méthode d'évaluation retenue doit être conservée tant que les conditions d'activité de l'entreprise ne subissent pas une modification substantielle.
Code général des impôts, annexe iv
4 LA
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300227
1983-07-10 00:00:00
3c1c57a4bd27611d5046534929b383f5187c616d8ad6d993a18b708ce772e206
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Peuvent bénéficier des dispositions du troisième alinéa de l'article 38 sexdecies A de l'annexe III au code général des impôts les élevages effectués en série et énumérés ci-après : 1° Elevages de volailles : Comportant au moins, en moyenne annuelle, 1 000 sujets en état de pondre ; Ou ayant une production annuelle commercialisée d'au moins 5 000 volailles de chair ; 2° Elevages de porcs de charcuterie effectués principalement à partir de porcelets achetés, lorsque la production annuelle commercialisée est d'au moins 300 sujets ; 3° Elevages de bovins à partir d'animaux achetés, dont la production annuelle commercialisée est d'au moins 100 têtes pour les veaux de boucherie ou 40 têtes pour les autres bovins, à la condition que les animaux : Soient élevés en stabulation permanente, Et soient revendus : Au plus tard à l'âge d'un an, ou moins de neuf mois après leur achat s'ils sont nourris principalement avec des aliments achetés ; Au plus tard à l'âge de dix-huit mois s'ils sont nourris exclusivement avec des aliments achetés.
Code général des impôts, annexe iv
4 M
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300229
2002-03-31 00:00:00
cb35f3a65c2097568baa92f6dea6120dd3a123e87a92f01997b2e9a12ead0c5b
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La contribution de l'employeur visée au 19° de l'articles 81 du code général des impôts ne peut excéder 60 %, ni être inférieure à 50 % de la valeur libératoire des titres-restaurant.
Code général des impôts, annexe iv
6 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300241
2002-03-31 00:00:00
cad058d34467c8ecbc0d18639403ceaaf8a6f19c7111f1c0eaaf98a9e9adee94
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I. – Le barème forfaitaire mentionné au 3° de l'article 83 du code général des impôts est fixé comme suit : TARIF APPLICABLE AUX AUTOMOBILES Puissance administrative Jusqu'à 5 000 km De 5 001 à 20 000 km Au-delà de 20 000 km 3 CV et moins d * 0,529 (d *0, 316) + 1065 d * 0,370 4 CV d * 0,606 (d * 0,340) + 1330 d * 0,407 5 CV d * 0,636 (d * 0,357) + 1395 d * 0,427 6 CV d * 0,665 (d * 0,374) + 1457 d * 0,447 7 CV et plus d * 0,697 (d *0, 394) + 1515 d * 0,470 d représente la distance parcourue en kilomètres TARIF APPLICABLE AUX MOTOCYCLETTES Puissance administrative Jusqu'à 3 000 km De 3 001 à 6 000 km Au-delà de 6 000 km 1 ou 2 CV d * 0,395 (d * 0,099) + 891 d * 0,248 3,4 ou 5 CV d * 0,468 (d * 0,082) + 1158 d * 0,275 plus de 5 CV d * 0,606 (d * 0,079) + 1583 d * 0,343 d représente la distance parcourue en kilomètres TARIF APPLICABLE AUX CYCLOMOTEURS Jusqu'à 3 000 km De 3 001 km à 6 000 km Au-delà de 6 000 km d * 0,315 (d * 0,079) + 711 d * 0,198 d représente la distance parcourue en kilomètres II. – Pour les véhicules électriques, le montant des frais de déplacement calculés en application du I est majoré de 20 %.
Code général des impôts, annexe iv
6 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047417683
2023-04-08 00:00:00
797321e07b80d088cdf5dd8d5046447f241dea900f7502dcddba0737d7e18a94
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En application du 2° de l'article 87 A du code général des impôts, la déclaration mentionnée à l'article 87-0 A du même code souscrite par les redevables n'entrant pas dans le champ de l'article L. 133-5-3 du code de la sécurité sociale est déposée au plus tard le 10 du mois suivant celui au cours duquel les sommes ont été précomptées. Si le délai imparti pour effectuer la déclaration expire un jour férié ou non ouvré, il est prorogé jusqu'au jour ouvrable suivant.
Code général des impôts, annexe iv
6 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048967980
2019-01-01 00:00:00
ac09532eac42d4f575d4bbb5bb32b2a35140dadb9e18202a14494aecf9e2b0ea
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Pour les catégories de titres ou de dépôts désignés à l'article 6 quinquies les organismes émetteurs ou dépositaires peuvent offrir au public des placements dont les produits sont dans tous les cas soumis au prélèvement institué par l'article 125 A du code général des impôts sauf si le créancier est une personne physique option expresse de sa part pour l'imposition de droit commun.
Code général des impôts, annexe iv
6 quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300243
1979-07-01 00:00:00
e91d4e3953e10278131f9295a62d776fd1155be2c250b19a4862892f1cbbe980
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Les placements visés à l'article 6 quater comprennent : les bons du Trésor sur formules ; les bons d'épargne des PTT ou de La Poste ; les bons de l'organe central du Crédit agricole ; les bons à cinq ans de participation au développement du marché hypothécaire émis par le crédit foncier de France ; les bons émis par les groupements régionaux d'épargne et de prévoyance ; les versements en comptes sur livrets.
Code général des impôts, annexe iv
6 quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300246
2006-01-01 00:00:00
bedab69209d9e04b0f9a7789ac26f1cf05bf55b59bec762cd161ee0f1da49c5a
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Les dispositions de l'article 57 de l'annexe II au code général des impôts doivent être appliquées par toutes les personnes sociétés ou établissements visés audit article, ainsi que par les caisses publiques conformément aux dispositions des articles ci-après.
Code général des impôts, annexe iv
7
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300247
1979-07-01 00:00:00
2289d863192ca91089ec8b80012ff5c5f404621abdfb055a3da184ce18798aeb
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-0.04379060119390488, 0.045040592551231384, -0.005563825368881226 ]
Aucune pièce justificative n'est demandée lorsque l'identité ainsi que le domicile ou le siège du présentateur des coupons ou des titres ou du bénéficiaire des revenus sont connus du payeur. Ce dernier annote de la lettre C (connu) les pièces de paiement et éventuellement le relevé de coupons visé à l'article 57 de l'annexe II au code général des impôts.
Code général des impôts, annexe iv
8
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301206
1985-02-15 00:00:00
2b8dccc55e5c758ccbdd114a22e026f14233c54b3386579d7f984b5d04cf3065
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1. Les personnes inconnues des payeurs doivent justifier de leur identité ainsi que de leur domicile ou siège social, par la production de l'une des pièces de la liste figurant à l'article 13 . L'indication de la pièce produite, ou son numéro de référence à la liste visée au premier alinéa, est portée sur les pièces de paiement. 2. Lorsque le domicile ou le siège social indiqué par le présentateur ou le bénéficiaire diffère de celui qui figure sur la pièce produite, l'intéressé doit souscrire une déclaration de changement de domicile dont le modèle est fixé par l'administration. Toutefois, si le domicile ou le siège social indiqué est situé en France alors que la pièce produite mentionne une adresse située hors de France, la justification du nouveau domicile ou du nouveau siège ne peut résulter que de l'attestation prévue au n° 19 de la liste visée au 1. Cette attestation doit dater de moins d'un an. Les personnes présentant un passeport ou une carte d'identité officielle délivré par un Etat membre de la Communauté européenne qui déclarent être résidentes d'un pays tiers produisent l'attestation de résidence fiscale prévue au dernier alinéa de l'article 13. A défaut, elles sont considérées comme résidentes fiscales de l'Etat membre qui délivre le passeport ou la carte d'identité officielle.
Code général des impôts, annexe iv
9
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300250
2005-01-01 00:00:00
71600bc3c938fce5e98d98daed1a4ae1dcbcef32e8983f28546c4050e57e6eb4
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Si le présentateur, étant l'employé d'une personne ou société soumise aux dispositions du 1 de l'article 57 de l'annexe II au code général des impôts, justifie que les coupons sont présentés pour le compte de cette dernière, la pièce de paiement doit être établie au nom de la personne ou société faisant procéder à l'encaissement.
Code général des impôts, annexe iv
10
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300251
1979-07-01 00:00:00
3d84935f296bbb735cb0e310e0ea3a52caf74a7a74a36e4a6931ed1989a7d581
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Lorsque le présentateur déclare encaisser des coupons pour le compte de tiers qu'il désigne il doit produire les justifications visées à l'article 9, pour chacun des bénéficiaires non connus du payeur. Dans cette hypothèse le payeur établit au nom de chaque bénéficiaire une pièce de paiement ainsi que le relevé prévu à l'article 14 et le certificat de crédit d'impôt ; il conserve, le cas échéant, comme pièce justificative la liste prévue au 2 de l'article 57 de l'annexe II du code général des impôts qui lui a été remise par le présentateur. Si la présentation est faite par une personne ou société soumise aux dispositions du 1 de l'article 57 susvisé et tenue par conséquent de déclarer à l'administration les coupons payés par elle ces coupons peuvent faire l'objet d'une pièce distincte de paiement établie au nom de la personne ou société requérante comme il est dit ci-dessus mais sans production de liste annexe et portant la mention " P. C. tiers " (pour le compte de tiers).
Code général des impôts, annexe iv
11
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300253
2005-01-01 00:00:00
fecd84a3bed4cda060c3e76066ff1fda7ad59658fc0573ee7c8d9eaa963cc753
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-0.03056170791387558, -0.0573626272380352, -0.0008285910007543862, 0.002209021244198084 ]
Les femmes mariées peuvent produire une pièce d'identité au nom de leur mari. Dans ce cas, les coupons sont considérés comme présentés pour le compte du mari et la pièce de paiement libellée au nom de " Mme X..., pour compte de M. X... " (nom, prénoms, ou prénom usuel, et adresse du mari). La pièce de paiement est libellée de la même façon lorsque la femme, bien que produisant une pièce d'identité personnelle a déclaré présenter les coupons pour le compte de son mari. Par contre, la pièce de paiement doit être établie uniquement au nom de la femme dans le cas où cette dernière, ayant produit une pièce d'identité à son propre nom, n'a pas fait la déclaration ci-dessus.
Code général des impôts, annexe iv
12
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300254
1979-07-01 00:00:00
ae982d84431c15c3b2b22c228f3b9c3f66dd523d701b16ce7f816f35cbc9d51e
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L'identité des présentateurs et des bénéficiaires de revenus ainsi que leur domicile ou leur siège social sont valablement établis à l'égard du payeur par la production des pièces suivantes : I. – Personnes physiques 1° Carte nationale d'identité ou carte d'identité officielle délivrée par un autre Etat que la France accompagnée si nécessaire de tout document probant comportant l'adresse ou le numéro d'identification fiscale ; 2° Carte photographique d'identité non périmée, délivrée aux membres de familles nombreuses pour les voyages en chemin de fer ; 3° Carte photographique d'abonnement, non périmée, sur les chemins de fer ; 4° Permis de chasse ; 5° Livret d'identité à coupons pour le paiement des pensions et retraites civiles et militaires de l'Etat, portant la photographie du bénéficiaire ; 6° Carte d'identité professionnelle à l'usage des voyageurs de commerce ; 7° Carte photographique d'invalidité, non périmée, délivrée par les comités départementaux des mutilés et réformés de guerre ; 8° Carte d'identité délivrée par les préfectures aux grands mutilés pour les voyages à tarif réduit ; 9° Carte photographique de priorité dans les voitures de transport en commun, non périmée, délivrée aux mutilés de guerre par la préfecture ; 10° Carte photographique d'identité des officiers de l'armée active ; 11° Livret de solde pour officier marinier et marin ; 12° Livret professionnel maritime ; 13° Passeport français non périmé, ou périmé depuis moins de cinq ans ; 14° Passeport étranger non périmé accompagné si nécessaire de tout document probant comportant l'adresse ou le numéro d'identification fiscale ; 15° Carte photographique d'identité, non périmée, instituée pour tous les étrangers résidant en France. II. – Personnes morales ou organismes sans personnalité morale 1° Exemplaire des statuts ou tous documents constitutifs certifiés par le représentant légal de la société ou de l'organisme ; 2° Récépissé de la déclaration à la préfecture ou sous-préfecture (associations) ; 3° Récépissé de la déclaration d'existence visée à l'article 23 A, ou de la déclaration modificative visée à l'article 23 B. III. – Personnes physiques ou morales ou organismes sans personnalité morale Attestation délivrée par le service des impôts ou par l'autorité administrative compétente du lieu de résidence fiscale et mentionnant le domicile ou siège social ainsi que le lieu d'imposition de la personne qui y est désignée.
Code général des impôts, annexe iv
13
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300256
2005-01-01 00:00:00
125eee4ce05c57dd5835ffec86e9e0d7b9df75c815eae3c362c0a9b44d50efe5
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Les dispositions des articles 8 à 13 sont également applicables aux établissements payeurs visés aux articles 75 et 76 de l'annexe II au code général des impôts.
Code général des impôts, annexe iv
13 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300258
1979-07-01 00:00:00
14f28e82705471abf96288688cbeb18768048b0d8a7ae8aa36eee622938df965
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Les relevés à adresser à la direction départementale ou, le cas échéant, régionale des finances publiques en exécution des dispositions de l'article 57 de l'annexe II au code général des impôts concernent : 1° Les coupons instruments représentatifs de coupons et arrérages payés en espèces à présentation aux guichets soit des caisses publiques soit des personnes ou sociétés visées à l'article 57-1 de l'annexe II au code général des impôts ; 2° Les sommes portées à un compte de passage sur remise aux guichets de coupons et instruments représentatifs de coupons ou sur présentation des titres ; 3° Les coupons et arrérages que les sociétés payent par correspondance (chèque ordinaire chèque postal mandat-poste etc.) aux porteurs de leurs propres titres. En ce qui concerne les chèques-dividendes émis par des sociétés ayant leur siège en France métropolitaine les relevés sont fournis par les sociétés émettrices. Pour les chèques-dividendes émis par des sociétés ayant leur siège hors de France métropolitaine, les relevés sont produits par l'établissement qui en effectue le paiement.
Code général des impôts, annexe iv
14
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027511568
2013-06-07 00:00:00
ad1cdd7bb6ee1b70f2086f51a446212dc74a0897171c0114c9f3160a312c4d18
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1° Les relevés sont établis sous forme de fiches individuelles conformes aux modèles ci-après (non reproduits-Cerfa n° 30-0812 et n° 30-0813). Toutefois, les établissements qui peuvent présenter les renseignements que comportent ces modèles au moyen de fiches mécanographiques ont la faculté de substituer l'usage de ces fiches à l'emploi du modèle officiel pourvu que la dimension de ces fiches ne dépasse pas 21 cm x 13 cm ; 2° Les relevés visés à l'article 14 (coupons payés aux guichets ou par correspondance) portent : a. la désignation et l'adresse de l'établissement payeur ou le cachet du comptable public ; b. la date de paiement ; c. le numéro de la pièce de paiement correspondante si celle-ci est numérotée ; d. selon le cas, l'une des mentions suivantes : Les nom et prénoms ou raison sociale du bénéficiaire des revenus, ainsi que l'adresse de son domicile ou de son siège social ; La mention " P.C. tiers " ; e. les nom, prénoms et adresse du domicile réel du présentateur, s'il est différent du bénéficiaire des revenus ; f. suivant le cas, soit la mention " C " (connu), soit l'indication de la pièce justificative présentée ou son numéro de référence à la liste figurant à l'article 13 ; 3° (Disposition devenue sans objet). 4° Les relevés visés au 2° comportent en outre : a. le montant imposable à l'impôt sur le revenu, d'une part, des produits de valeurs mobilières à revenu fixe ouvrant droit à l'abattement prévu au troisième alinéa du 3 de l'article 158 du code général des impôts, d'autre part des dividendes susceptibles de bénéficier de ce même abattement ; b. Le montant imposable à l'impôt sur le revenu, déterminé comme ci-dessus, des revenus des valeurs autres que celles visées au a ; c. le montant net payé au titre des revenus visés aux a et b, après déduction, le cas échéant : de la retenue à la source prévue à l'article 119 bis du code général des impôts ; de l'impôt étranger, s'il s'agit de revenus de valeurs mobilières étrangères ; des frais d'encaissement des coupons ; d. le crédit d'impôt attaché à la perception des revenus visés aux a et b ; e. le montant net payé des revenus non imposables à l'impôt sur le revenu, les intérêts des emprunts 4, 25 % 1963 et 4, 25 %-4, 75 % 1963 étant, le cas échéant, mentionnés à part. Pour les produits payés en monnaie étrangère, les sommes figurant sur les relevés de coupons doivent être indiquées pour leur contre-valeur en euros au jour du paiement.
Code général des impôts, annexe iv
15
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019493914
2008-09-18 00:00:00
53a79f9f5c6c8e18c2c3c72b29e25e3ca484b828e2e4566763f9aeee4875f8a3
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-0.016256282106041908, -0.024312930181622505, 0.035969123244285583 ]
Les relevés visés à l'article 14 et afférents aux paiements faits dans le courant de chaque mois sont envoyés à la direction départementale ou, le cas échéant, régionale des finances publiques, dans les dix premiers jours du mois suivant, avec un bordereau indiquant la désignation et l'adresse de l'établissement payeur, le mois auquel s'appliquent les relevés et le nombre de ces derniers. Il en est accusé réception.
Code général des impôts, annexe iv
16
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027511564
2013-06-07 00:00:00
7495c6b4432ac8eada6a39e758e2898673070fbb869d0acbcdde6622ea76285c
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Les payeurs doivent s'organiser de façon que l'administration puisse vérifier dans leurs écritures l'exactitude des diverses mentions figurant sur les relevés par eux fournis. Ils doivent conserver selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales, les pièces livres ou documents qui ne seraient pas soumis à un délai de conservation plus étendu en vertu des dispositions légales en vigueur.
Code général des impôts, annexe iv
17
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301216
1990-06-15 00:00:00
4fdce048ce4aa95492c13a5bdb109f27fb0990166818c8736ff21164eff18802
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1. Toute opération portant sur des coupons ou instruments représentatifs de coupons d'actions et parts sociales de sociétés françaises qui fait l'objet du relevé prévu à l'article 57 de l'annexe II au code général des impôts donne lieu à l'établissement d'un document comportant l'indication de l'identité et du domicile réel ou du siège social du bénéficiaire ainsi que de la pièce éventuellement présentée pour en justifier, la désignation des valeurs mobilières dont procèdent les revenus payés et le décompte des sommes mises en paiement avec l'indication, le cas échéant, de la retenue opérée au profit du Trésor. 2. (Devenu sans objet). 3. Les pièces établies sont réunies en deux liasses relatives l'une aux paiements faits à des personnes ayant en France leur domicile réel ou leur siège social et l'autre aux paiements faits à des personnes domiciliées ou ayant leur siège hors de France. 4. Ces liasses ainsi que l'état visé à l'article 188 H sont conservés à la disposition de l'administration selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales.
Code général des impôts, annexe iv
17 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301220
1990-06-15 00:00:00
3010e0c334b1cd66d676db0ec3b6ab1170e58660f02b7d8904131dac0d82ed03
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1. Les personnes et organismes visés à l'article 41 duodecies A de l'annexe III au code général des impôts qui payent des intérêts arrérages et autres produits de fonds d'Etat obligations françaises et autres valeurs assimilées doivent établir les documents prévus au I de l'article 17 A . L'indication sur ces documents du prélèvement visé à l'article 125 A du code général des impôts est alors substituée à celle de la retenue à la source prévue au 2 de l'article 119 bis dudit code. 2. Les documents visés au 1, qui constatent le paiement de revenus ayant supporté le prélèvement à des personnes domiciliées ou ayant leur siège social hors de France ne doivent pas mentionner simultanément des revenus ayant donné lieu à la retenue à la source. 3. Les pièces établies en exécution de l'article 17 A et du présent article sont réunies pour constituer deux liasses relatives l'une aux paiements faits à des personnes ayant en France leur domicile réel ou leur siège social et l'autre aux paiements faits à des personnes domiciliées ou ayant leur siège hors de France. Les documents sont groupés séparément : à l'intérieur de la première liasse selon qu'ils mentionnent ou non des revenus ayant supporté le prélèvement ; à l'intérieur de la deuxième liasse, selon que les paiements qu'ils retracent ont été assujettis à la retenue à la source ou au prélèvement. Lorsqu'ils mentionnent simultanément des revenus ayant donné lieu, les uns à la retenue à la source et les autres au prélèvement, les relevés individuels font l'objet d'un classement spécial au sein de cette liasse.
Code général des impôts, annexe iv
17 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019493918
2008-09-18 00:00:00
f35737b4221ffe5754c063dce599de2b329986dc73f87f54c87b800db03f4e99
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-0.019389992579817772, 0.031161630526185036, -0.04040846973657608, 0.03562766686081886 ]
Les personnes et organismes visés à l'article 17 B qui payent des intérêts, arrérages et produits de toute nature de bons et autres titres de créances, dépôts, cautionnements et comptes courants doivent établir, pour chaque versement, une pièce de paiement sur laquelle ils indiquent : le montant et la date des sommes payées ; l'identité et le domicile du débiteur lorsque celui-ci n'est pas l'établissement payeur ; le montant du prélèvement opéré ou, à défaut, l'identité et le domicile réel ou le siège social du bénéficiaire des revenus ainsi que la pièce éventuellement présentée pour en justifier.
Code général des impôts, annexe iv
17 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300261
1979-07-01 00:00:00
09bd977eb916fa4c6922eb0f396a2bc6fdd3f52d73cdde4b8a0ce2b5b465d4cf
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Les personnes mentionnées au II de l'article 117 quater du code général des impôts , qui assurent le paiement de revenus sur lesquels est opéré le prélèvement forfaitaire prévu au I du même article, produisent à l'administration, sur sa demande, les documents justifiant du paiement des revenus concernés ainsi que du prélèvement opéré.
Code général des impôts, annexe iv
17 C bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027511560
2013-06-07 00:00:00
ace2a0f3446713207624640b7a47698c17c7cdeaf9b3e7544007ebc3f317ac53
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Les documents états et pièces tenus ou établis en application des articles 17 B , 17 C et 17 C bis sont conservés à la disposition de l'administration selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales.
Code général des impôts, annexe iv
17 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038623766
2019-06-08 00:00:00
2b1fd4177508a3287cf7e558ceb6db8b4a01f0c8b7c99ec911dd5b16564d8aca
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I. – Les assureurs auprès desquels ont été souscrits des contrats ou des avenants d'augmentation d'assurance en cas de vie ou d'assurance en cas de décès, dont les primes peuvent ouvrir droit à la réduction d'impôt prévue à l'article 199 septies du code général des impôts, sont tenus de délivrer chaque année aux souscripteurs de ces contrats ou avenants un certificat permettant aux intéressés de bénéficier de la réduction d'impôt prévue ci-dessus ; II. – Le certificat prévu au I comporte, selon un modèle publié par l'administration, les indications suivantes : – désignation de l'assureur ; – nom, prénoms et adresse du souscripteur ; – numéro du contrat ; – date d'effet et durée du contrat ou de l'avenant ; – montant des primes venues à échéance au cours de l'année civile. Il précise en outre : 1. Pour les contrats ou avenants visés au 1° de l'article 199 septies susvisé : a) la nature du contrat : contrat à " primes périodiques ", à " prime unique " ou " à versements libres " ; b) Le montant des primes représentatif de l'opération d'épargne en distinguant : 1° Le montant correspondant aux primes payées au titre de contrats à primes périodiques conclus ou prorogés avant le 20 septembre 1995 ; 2° Le montant correspondant aux primes payées au titre des contrats à primes périodiques conclus ou prorogés du 20 septembre 1995 au 31 décembre 1995 ; 3° Le montant correspondant aux primes payées au titre de contrats à primes périodiques conclus ou prorogés du 1er janvier 1996 au 4 septembre 1996. 2. pour les contrats ou avenants prévus au 2° de l'article 199 septies les nom et prénoms du bénéficiaire du capital ou de la rente viagère ; III. – Lorsque les contrats d'assurance en cas de décès visés au 2° de l'article 199 septies sont souscrits sous la forme de contrats collectifs, l'organisme souscripteur délivre à ses adhérents le certificat décrit au II. IV. – Pour bénéficier de la réduction d'impôt sur le revenu, le contribuable doit être en mesure de présenter, à la demande de l'administration, le certificat décrit au II.
Code général des impôts, annexe iv
17 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029437331
2014-09-11 00:00:00
1e100425935da63259662046e3c6fcc62c3db89d73e64d45f293a2e1face0be5
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Sont réputés ouverts à la visite, au sens de l'article 41 I de l'annexe III au code général des impôts , les immeubles que le public est admis à visiter au moins : Soit cinquante jours par an, dont vingt-cinq jours non ouvrables, au cours des mois d'avril à septembre inclus ; Soit quarante jours pendant les mois de juillet, août et septembre. La durée minimale d'ouverture au public prévue au deuxième et au troisième alinéas peut être réduite lorsqu'une ou plusieurs conventions portant sur l'organisation de visites de l'immeuble par des groupes d'élèves de l'enseignement primaire ou secondaire, des groupes d'enfants mineurs encadrés par des structures d'accueil collectif à caractère éducatif mentionnées à l'article L. 227-4 du code de l'action sociale et des familles ou des groupes d'étudiants de l'enseignement supérieur sont conclues entre le propriétaire et les établissements d'enseignement publics ou privés sous contrat d'association avec l'Etat ou les structures précitées, dans la limite de dix jours par année civile, du nombre de jours au cours desquels l'immeuble fait l'objet, entre le 1er septembre de l'année précédente et le 31 août suivant, de telles visites, sous réserve que celles-ci comprennent chacune au moins vingt participants.
Code général des impôts, annexe iv
17 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018196829
2008-03-01 00:00:00
b3dd5c68a52e33f8b44287a299b56cc19dfb46f09e61f9fcab9ea0305cd578a7
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I.-Les conditions d'ouverture de l'immeuble sont déclarées, avant le 1er février de chaque année, auprès du service des impôts des particuliers dont dépend sa résidence principale : a) Par la personne physique propriétaire de l'immeuble ou par l'une des personnes physiques titulaires de droits réels, agissant au nom et pour le compte des autres titulaires de tels droits ; b) A défaut, par l'une des personnes physiques associées de la société propriétaire de l'immeuble, agissant en son nom et pour son compte. II.-La déclaration prévue au I comporte les informations suivantes : 1° L'identité du propriétaire de l'immeuble : a) Les nom, prénoms, date et lieu de naissance du propriétaire ou des titulaires de droits réels immobiliers, ainsi que, le cas échéant, le numéro fiscal s'il s'agit de personnes physiques ; b) La raison sociale et le numéro SIRET s'il s'agit d'une personne morale ; 2° Le nom, les adresses physique et électronique du déclarant, et son numéro de téléphone ; 3° Le nom de l'immeuble, lorsqu'il en possède un, l'adresse et les références cadastrales ; 4° Les conditions d'ouverture de l'immeuble : horaires et dates d'ouverture au public, zones ouvertes au public et nombre total de jours d'ouverture, en précisant les jours non ouvrables ; 5° Le cas échéant, le tarif des visites individuelles en fonction des publics ; 6° Les manifestations ou ouvertures particulières du monument ; 7° Les moyens de communication utilisés pour l'information du public. La déclaration est datée et signée par le déclarant. III.-Lorsqu'il est fait application des dispositions prévues au dernier alinéa de l'article 17 ter, la déclaration est accompagnée de la copie de la ou des conventions conclues entre le propriétaire et les établissements ou structures concernés. IV.-La déclaration donne lieu à la délivrance d'un récépissé au déclarant. V.-Les personnes mentionnées au I assurent la diffusion au public des conditions d'ouverture de l'immeuble par tous moyens appropriés.
Code général des impôts, annexe iv
17 quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043044199
2021-01-02 00:00:00
9772bc8b7ed6744abed8b71c94c0874b6564ebc9f57936cb6dbd6334c3f0bb1f
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-0.06335563957691193, -0.00868192221969366, -0.011489558964967728, 0.03343755006790161, 0.00722575793042779 ]
Pour l'application des dispositions du I de l' article 41 F de l'annexe III au code général des impôts, le récépissé de la déclaration mentionnée à l'article 17 quater est joint à la déclaration des revenus de l'année considérée.
Code général des impôts, annexe iv
17 quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029013780
2014-05-30 00:00:00
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-0.0191816296428442, 0.03995294123888016, 0.013433506712317467, 0.014114068821072578 ]
La liste des équipements mentionnés au huitième alinéa du 6 de l'article 199 undecies A du code général des impôts est fixée comme suit : 1. Equipements de chauffage et de fourniture d'eau chaude fonctionnant à l'énergie solaire ; 2. Systèmes de fourniture d'électricité à partir d'énergie solaire, éolienne, hydraulique ou de biomasse ; 3. Pompes à chaleur ; 4. Equipements de chauffage ou de production d'eau chaude fonctionnant au bois ou autres biomasses tels que les poêles, les foyers fermés, les inserts des cheminées intérieures et les chaudières.
Code général des impôts, annexe iv
18-0 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022160083
2010-05-01 00:00:00
859059cb545690299fcc93a73c30005a68abb51b00209272899a750831999eaf
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I. – Pour l'application de l'article 199 septvicies et de l'avant-dernier alinéa du h du 1° du I de l'article 31 du code général des impôts, les communes se caractérisant par un déséquilibre entre l'offre et la demande de logements s'entendent de celles classées dans les zones A, B1 et B2 délimitées conformément à l'annexe à l'arrêté du 29 avril 2009 relatif au classement des communes par zone applicable à certaines aides au logement. II. – Pour l'application du III de l'article 199 septvicies du code général des impôts, les plafonds de loyer applicables sont ceux mentionnés à l'article 2 terdecies B de l'annexe III au même code. III. – Pour l'application du V de l'article 199 septvicies du code général des impôts, les plafonds de loyer et les plafonds de ressources des locataires applicables sont ceux mentionnés à l'article 2 terdecies C de l'annexe III au même code.
Code général des impôts, annexe iv
18-0 bis B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049639982
2024-06-02 00:00:00
0bdeeb845cfe6f139eb8591f345f365001750c2b6905c4e380949b03632d6115
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Pour l'application du IV de l'article 199 novovicies du code général des impôts, les communes se caractérisant par un déséquilibre important entre l'offre et la demande de logements s'entendent de celles classées dans les zones A et B1 telles qu'elles sont définies à l'article D. 304-1 du code de la construction et de l'habitation.
Code général des impôts, annexe iv
18-0 bis C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042147371
2020-07-25 00:00:00
aa1c4a4456d91f02bb937d5442536d4a10e2f3935c90051f79976bb0dc864a3f
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I.-Pour l'application du II de l'article 199 tricies du code général des impôts pour les logements situés en France métropolitaine, le contribuable justifie : A.-Pour les baux conclus, ou renouvelés au plus tard le 31 décembre 2027 : 1° Soit d'une consommation conventionnelle en énergie primaire du logement inférieure à 331 kWh/ m2/ an, évaluée sur les usages de l'énergie pour le chauffage, la production d'eau chaude sanitaire et le refroidissement, lorsqu'il dispose d'une évaluation énergétique réalisée avant le 30 juin 2021 en cours de validité au sens de l' article D. 126-19 du code de la construction et de l'habitation ; 2° Soit, dans les autres situations, d'un niveau de performance minimal correspondant à la classe E au sens de l'article L. 173-1-1 du même code ; B.-Pour les baux conclus ou renouvelés à compter du 1er janvier 2028, d'un niveau de performance minimal correspondant à la classe D au sens de l' article L. 173-1-1 du code de la construction et de l'habitation . II.-La justification du respect des exigences de performance énergétique mentionnées au I est apportée : a) Pour les situations mentionnées au 1° du A du I, par la fourniture d'un diagnostic de performance énergétique ou d'une évaluation énergétique établi selon une méthode de calcul conventionnelle satisfaisant les dispositions des arrêtés du 15 septembre 2006, dans leur version en vigueur au 30 juin 2021, relatifs respectivement aux méthodes et procédures applicables au diagnostic de performance énergétique pour les bâtiments existants proposés à la vente en France métropolitaine et au diagnostic de performance énergétique pour les bâtiments existants proposés à la vente en France métropolitaine ; b) Dans les autres cas, par un diagnostic de performance énergétique satisfaisant les dispositions de l'arrêté du 31 mars 2021 relatif au diagnostic de performance énergétique pour les bâtiments ou parties de bâtiments à usage d'habitation en France métropolitaine, quels que soient l'année de construction et le type du bâtiment. Cette évaluation énergétique ou ce diagnostic de performance énergétique : -est réalisé par une personne répondant soit aux conditions prévues par l' article L. 271-6 du code de la construction et de l'habitation , soit aux conditions prévues par le décret n° 2018-416 du 30 mai 2018 relatif aux conditions de qualification des auditeurs réalisant l'audit énergétique éligible au crédit d'impôt sur le revenu pour la transition énergétique prévues au dernier alinéa du 2 de l'article 200 quater du code général des impôts ; -doit être en cours de validité, selon le cas, à la date d'enregistrement de la demande de conventionnement par l'Agence nationale de l'habitat, à la conclusion du bail lorsque celle-ci intervient après la conclusion de la convention avec l'Agence nationale de l'habitat, ou lors du renouvellement du bail. III.-Le contribuable produit sur simple demande les justifications mentionnées au II.
Code général des impôts, annexe iv
18-0 bis E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045458991
2022-04-02 00:00:00
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-0.028748176991939545, 0.0695619136095047, 0.03283437713980675, 0.04358444735407829 ]
I.-Pour l'application du II de l'article 199 tricies du code général des impôts pour les logements situés en Guadeloupe, en Martinique, en Guyane, à La Réunion et à Mayotte, le contribuable justifie que le logement respecte les conditions prévues au I de l'article 01 quater à la date d'enregistrement de la demande de conventionnement par l'Agence nationale de l'habitat, à la conclusion du bail lorsque celle-ci intervient après la conclusion de la convention avec l'Agence nationale de l'habitat, ou lors du renouvellement du bail. II.-Le contribuable produit sur simple demande toutes les factures ou notes émises par les entreprises prestataires ou tout autre moyen de preuve compatible avec les règles de la procédure écrite de nature à établir que le logement satisfait les conditions prévues au I.
Code général des impôts, annexe iv
18-0 bis F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045458999
2022-04-02 00:00:00
b2f741bd40e3d4bb7c8bc81775d5d14921c6b9ba6168fb6f81fd36a8852d4afa
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I. - La liste des équipements, matériaux et appareils mentionnés au 1 de l' article 200 quater du code général des impôts est fixée comme suit : 1. (Paragraphe abrogé) ; 2. Acquisition des équipements et matériaux suivants : a) (Abrogé) ; a bis) (Abrogé) ; b) Matériaux d'isolation thermique : 1° Pour les logements situés en métropole, matériaux d'isolation thermique des parois opaques, dont la résistance thermique " R " est évaluée selon la norme NF EN 12664, la norme NF EN 12667 ou la norme NF EN 12939 pour les isolants non-réfléchissants ou la norme NF EN 16012 pour les isolants réfléchissants : Murs en façade ou en pignon, possédant une résistance thermique supérieure ou égale à 3,7 mètres carrés Kelvin par watt (m 2 . K/W) ; Toitures-terrasses possédant une résistance thermique supérieure ou égale à 4,5 m 2 . K/W ; Rampants de toiture et plafonds de combles possédant une résistance thermique supérieure ou égale à 6 m 2 . K/W ; Lorsqu'il est nécessaire de protéger les matériaux d'isolation thermique mentionnés au présent 1° contre les transferts d'humidité pour garantir la performance de l'ouvrage, leur pose est accompagnée de l'installation d'un pare-vapeur ou de tout autre dispositif permettant d'atteindre un résultat équivalent. 1° bis Pour les logements situés en Guadeloupe, en Guyane, en Martinique, à Mayotte et à La Réunion, matériaux d'isolation thermique des parois opaques, dont la résistance thermique " R " est évaluée selon la norme NF EN 12664, la norme NF EN 12667 ou la norme NF EN 12939 pour les isolants non-réfléchissants ou la norme NF EN 16012 pour les isolants réfléchissants : Murs en façade ou en pignon, possédant une résistance thermique supérieure ou égale à 0,5 mètre carré Kelvin par watt (m 2 . K/W) ; Toitures-terrasses, rampants de toiture et plafonds de combles possédant une résistance thermique supérieure ou égale à 1,5 mètre carré Kelvin par watt (m 2 . K/W). Lorsqu'il est nécessaire de protéger les matériaux d'isolation thermique mentionnés au présent 1° bis contre les transferts d'humidité pour garantir la performance de l'ouvrage, leur pose est accompagnée de l'installation d'un pare-vapeur ou de tout autre dispositif permettant d'atteindre un résultat équivalent. 2° Matériaux d'isolation thermique des parois vitrées : Fenêtres ou porte-fenêtres avec un coefficient de transmission thermique (Uw) inférieur ou égal à 1,3 watt par mètre carré Kelvin (W/ m 2 . K) et un facteur de transmission solaire (Sw) supérieur ou égal à 0,3 ou un coefficient de transmission thermique (Uw) inférieur ou égal à 1,7 watt par mètre carré Kelvin (W/ m 2 . K) et un facteur de transmission solaire (Sw) supérieur ou égal à 0,36. Les facteurs de transmission solaire Sw sont évalués selon la norme XP P 50-777 et les coefficients de transmission thermique des fenêtres ou porte-fenêtres Uw selon la norme NF EN 14 351-1 ; Fenêtres en toitures avec un coefficient de transmission thermique (Uw) inférieur ou égal à 1,5 watt par mètre carré Kelvin (W/ m 2 . K) et un facteur de transmission solaire (Sw) inférieur ou égal à 0,36. Le facteur de transmission solaire Sw est évalué selon la norme XP P 50-777 et le coefficient de transmission thermique Uw selon la norme NF EN 14 351-1 ; Doubles fenêtres, consistant en la pose sur la baie existante d'une seconde fenêtre à double vitrage renforcé, dont le coefficient de transmission thermique (Uw) est inférieur ou égal à 1,8 W/ m 2 . K et le facteur de transmission solaire (Sw) supérieur ou égal à 0,32. Le facteur de transmission solaire Sw est évalué selon la norme XP P 50-777 et le coefficient de transmission thermique Uw selon la norme NF EN 14 351-1 ; 3° (Abrogé) ; 4° (Abrogé) ; 5° (Abrogé) ; c) (Abrogé) ; 3. Acquisition : a) D'équipements de chauffage ou de fourniture d'eau chaude sanitaire fonctionnant au bois ou autres biomasses, ou à l'énergie solaire thermique : 1° Equipements de production de chauffage ou de fourniture d'eau chaude sanitaire fonctionnant à l'énergie solaire et dotés de capteurs solaires, installés avec appoint intégré, et dispositifs solaires installés sur appoint séparé, neuf ou existant, pour la production de chauffage ou d'eau chaude sanitaire. Les capteurs utilisés, qui disposent d'une certification CSTBat ou Solar Keymark ou équivalente, peuvent être thermiques à circulation de liquide ou d'air, ou hybrides thermiques et électriques à circulation de liquide. La surface hors tout de capteurs installés est supérieure ou égale à 1 m2. a. Pour les équipements de production de chauffage fonctionnant à l'énergie solaire et les dispositifs solaires installés sur appoint séparé, neuf ou existant, pour la production de chauffage : une efficacité énergétique saisonnière, définie selon le règlement (UE) n° 813/2013 de la commission du 2 août 2013 portant application de la directive 2009/125/CE du Parlement européen et du Conseil en ce qui concerne les exigences d'écoconception applicables aux dispositifs de chauffage des locaux et aux dispositifs de chauffage mixtes, supérieure ou égale à : - 82 % dans le cas où l'efficacité énergétique saisonnière de l'appoint séparé est inférieure à 82 % ; - 90 % dans le cas où l'efficacité énergétique saisonnière de l'appoint est inférieure à 90 % ; - 98 % dans le cas où l'efficacité énergétique saisonnière de l'appoint est supérieure ou égale à 90 % et inférieure à 98 % ; - supérieure d'au moins 5 points de pourcentage à l'efficacité énergétique saisonnière de l'appoint dans les autres cas. b. Pour les équipements de fourniture d'eau chaude sanitaire fonctionnant à l'énergie solaire et les dispositifs solaires installés sur appoint séparé, neuf ou existant, pour la production d'eau chaude sanitaire : une efficacité énergétique pour le chauffage de l'eau, définie par le règlement (UE) n° 814/2013 de la commission du 2 août 2013 portant application de la directive 2009/125/CE du Parlement européen et du Conseil en ce qui concerne les exigences d'écoconception applicables aux chauffe-eau et aux ballons d'eau chaude, supérieure ou égale à : Energie de l'appoint Profil de soutirage M L XL XXL Electrique à effet Joule 36 % 37 % 38 % 40 % Autre 95 % 100 % 110 % 120 % L'efficacité énergétique saisonnière mentionnée au a et l'efficacité énergétique pour le chauffage de l'eau mentionnée au b sont appréciées dans les conditions climatiques moyennes au sens du règlement (UE) n° 813/2013 de la commission du 2 août 2013 précité. Pour les dispositifs solaires mentionnés au a et au b, l'efficacité énergétique saisonnière ou l'efficacité énergétique pour le chauffage de l'eau sont calculées par l'installateur à l'aide d'un logiciel dont les références sont rendues publiques sur le site internet du ministère chargé de l'énergie. L'installateur utilise les données communiquées par le fabricant ou le distributeur, ou les données indiquées sur les composants séparés, pour calculer l'efficacité énergétique saisonnière ou l'efficacité énergétique pour le chauffage de l'eau. Il remet au contribuable la fiche de résultats éditée par le logiciel. Pour le calcul de l'efficacité énergétique saisonnière mentionnée au a comme pour le calcul de l'efficacité énergétique pour le chauffage de l'eau mentionnée au b, l'installateur renseigne dans le logiciel l'efficacité énergétique saisonnière de l'appoint lorsque l'appoint assure à la fois la fonction de chauffage des locaux et celle de chauffage de l'eau sanitaire. Il se réfère pour cela à la valeur indiquée sur la fiche produit pour les appoints soumis à la directive 2009/125/CE du Parlement européen et du Conseil du 21 octobre 2009 établissant un cadre pour la fixation d'exigences en matière d'écoconception applicables aux produits liés à l'énergie, à la directive 2010/30/UE du Parlement européen et du Conseil du 19 mai 2010 concernant l'indication, par voie d'étiquetage et d'informations uniformes relatives aux produits, de la consommation en énergie et en autres ressources des produits liés à l'énergie dans sa version antérieure à son abrogation par le règlement (UE) 2017/1369 du Parlement européen et du Conseil du 4 juillet 2017 établissant un cadre pour l'étiquetage énergétique et abrogeant la directive 2010/30/UE ou au règlement (UE) 2017/1369 du Parlement européen et du Conseil du 4 juillet 2017 établissant un cadre pour l'étiquetage énergétique et abrogeant la directive 2010/30/UE. Pour les appoints pour lesquels l'efficacité énergétique saisonnière n'est pas connue, l'installateur se réfère aux valeurs conventionnelles indiquées ci-dessous : Type d'appoint Technologie Date de fabrication Efficacité énergétique saisonnière Chaudière fonctionnant au gaz Chaudière standard ou basse température En 2004 ou avant 68 % En 2005 ou après 75 % Chaudière à condensation En 2004 ou avant 85 % En 2005 ou après 91 % Chaudière fonctionnant au fioul Chaudière standard ou basse température En 1999 ou avant 68 % En 2000 ou après 75 % Chaudière à condensation Toutes 85 % Pompes à chaleur Toutes Toutes 91 % Emetteurs électriques à effet Joule Toutes Toutes 37 % Pour les chaudières fonctionnant au bois ou autres biomasses utilisées comme appoint, le critère requis s'applique à l'indice d'efficacité énergétique au sens du règlement délégué (UE) 2015/1187 de la Commission du 27 avril 2015 complétant la directive 2010/30/UE du Parlement européen et du Conseil en ce qui concerne l'étiquetage énergétique des chaudières à combustible solide et des produits combinés constitués d'une chaudière à combustible solide, de dispositifs de chauffage d'appoint, de régulateurs de température et de dispositifs solaires. Lorsque l'indice d'efficacité énergétique de cet appoint n'est pas connu, la valeur conventionnelle utilisée est de 98 %. Pour les équipements mentionnés au a, et installés sur planchers chauffants, l'efficacité énergétique saisonnière est calculée grâce à un logiciel en utilisant les valeurs conventionnelles suivantes pour le ballon de stockage : volume de 2 000 litres, classe d'efficacité énergétique A+. Les références du logiciel sont rendues publiques sur le site internet du ministère chargé de l'énergie. 2° (Abrogé) 3° (Abrogé) 4° (Abrogé) 5° Equipements de chauffage ou de production d'eau chaude indépendants fonctionnant au bois ou autres biomasses, qui respectent les conditions suivantes : a. Pour les appareils à granulés ou à plaquettes : - l'émission de monoxyde de carbone rapportée à 13 % d'O2 est inférieure ou égale à 300 mg/Nm³ ; - l'émission de particules rapportée à 13 % d'O2 est inférieure ou égale à 30 mg/Nm³ ; - le rendement énergétique est supérieur ou égal à 87 %. b. Pour les appareils à bûches ou autres biomasses : - l'émission de monoxyde de carbone rapportée à 13 % d'O2 est inférieure ou égale à 1 500 mg/Nm³ ; - l'émission de particules rapportée à 13 % d'O2 est inférieure ou égale à 40 mg/Nm³ ; - le rendement énergétique est supérieur ou égal à 75 %. Pour l'application des a et b, l'émission de monoxyde de carbone et le rendement énergétique sont mesurés selon les référentiels des normes en vigueur : - pour les poêles : norme NF EN 13240 ou NF EN 14785 ou NF EN 15250 ; - pour les foyers fermés et les inserts de cheminées intérieures, pour l'acquisition et la pose desquels il est appliqué un montant de crédit d'impôt égal à 600 € toutes taxes comprises : norme NF EN 13229 ; - pour les cuisinières utilisées comme mode de chauffage : norme NF EN 12815. L'émission de particules est exprimée en mg/Nm3 et mesurée selon la méthode A1 annexe A de la norme CEN/TS 15883 ou une norme équivalente. - pour les appareils de masse artisanaux de conception unitaire, les valeurs d'émissions et de rendement sont exprimées selon le référentiel de la norme NF EN 15544. L'appareil (dont la chambre de combustion, l'accumulateur de chaleur et le conduit de fumée) est dimensionné sur le fondement d'une note de calcul détaillée, réalisée à l'aide d'un logiciel de dimensionnement dont les références sont rendues publiques sur le site internet du ministère chargé de l'énergie. 6° Chaudières fonctionnant au bois ou autres biomasses, respectant les seuils de rendement énergétique et d'émissions de polluants de la classe 5 de la norme NF EN 303.5, dont la puissance est inférieure à 300 kW et qui sont équipées d'un régulateur relevant de l'une des classes IV, V, VI, VII ou VIII telles que définies au paragraphe 6.1 de la communication de la Commission du 3 juillet 2014 dans le cadre du règlement (UE) n° 813/2013 de la Commission portant application de la directive 2009/125/CE du Parlement européen et du Conseil en ce qui concerne les exigences d'écoconception applicables aux dispositifs de chauffage des locaux et aux dispositifs de chauffage mixtes et du règlement délégué (UE) n° 811/2013 de la Commission complétant la directive 2010/30/UE du Parlement européen et du Conseil en ce qui concerne l'étiquetage énergétique des dispositifs de chauffage des locaux, des dispositifs de chauffage mixtes, des produits combinés constitués d'un dispositif de chauffage des locaux, d'un régulateur de température et d'un dispositif solaire et des produits combinés constitués d'un dispositif de chauffage mixte, d'un régulateur de température et d'un dispositif solaire (2014/C 207/02) : a. Chaudière à alimentation automatique, associée à un silo d'un volume minimal de 225 litres, neuf ou existant ; b. Chaudière à alimentation manuelle, associée à un ballon tampon, neuf ou existant. b) De pompes à chaleur spécifiques, sous réserve qu'elles respectent une intensité maximale au démarrage de 45 A en monophasé ou de 60 A en triphasé lorsque leur puissance est inférieure à 25 kW, telles que : 1° Les pompes à chaleur suivantes, y compris si elles intègrent un appoint, ayant une efficacité énergétique saisonnière pour le chauffage supérieure ou égale à 126 % pour celles à basse température ou à 111 % pour celles à moyenne et haute température ; a. Pompes à chaleur géothermiques eau/ eau et pompes à chaleur air/ eau pour lesquelles l'efficacité énergétique saisonnière pour le chauffage est calculée selon le règlement (UE) n° 813/2013 de la commission du 2 août 2013 précité ; b. Pompes à chaleur géothermiques sol/ eau, pour lesquelles l'efficacité énergétique saisonnière pour le chauffage est calculée selon le règlement (UE) n° 813/2013 de la commission du 2 août 2013 précité pour une température de 4° C du bain d'eau glycolée, conformément à la norme EN 15879-1 et une température de condensation de 35° C ; c. Pompes à chaleur géothermiques sol/ sol pour lesquelles l'efficacité énergétique saisonnière pour le chauffage est calculée selon le règlement (UE) n° 813/2013 de la commission du 2 août 2013 précité pour une température d'évaporation fixe de-5° C et une température de condensation de 35° C. 2° Les pompes à chaleur dédiées à la production d'eau chaude sanitaire pour lesquelles l'efficacité énergétique pour le chauffage de l'eau, définie selon le règlement délégué (UE) n° 812/2013 de la Commission du 18 février 2013 complétant la directive 2010/30/UE du Parlement européen et du Conseil en ce qui concerne l'étiquetage énergétique des chauffe-eau, des ballons d'eau chaude et des produits combinés constitués d'un chauffe-eau et d'un dispositif solaire, est supérieure ou égale à : PROFIL DE SOUTIRAGE M L XL Efficacité énergétique 95 % 100 % 110 % c) D'équipements de raccordement à un réseau de chaleur ou de froid, alimenté majoritairement par des énergies renouvelables ou par une installation de cogénération, qui s'entendent des éléments suivants : Branchement privatif composé de tuyaux et de vannes qui permet de raccorder le réseau de chaleur ou de froid au poste de livraison de l'immeuble ; Poste de livraison ou sous-station qui constitue l'échangeur entre le réseau de chaleur ou de froid et l'immeuble ; Matériels nécessaires à l'équilibrage et à la mesure de la chaleur ou de froid qui visent à opérer une répartition correcte de celle-ci. Ces matériels peuvent être installés, selon le cas, avec le poste de livraison, dans les parties communes de l'immeuble collectif ou dans le logement ; d) (Abrogé) ; e) (Abrogé) ; f) De systèmes de charge pour véhicule électrique qui s'entendent des bornes de recharge pour véhicules électriques et dont les types de prise respectent la norme IEC 62196-2 ainsi que la directive 2014/94/UE du Parlement européen et du Conseil du 22 octobre 2014 sur le déploiement d'une infrastructure pour carburants alternatifs ; g) D'équipements de ventilation mécanique contrôlée double flux autoréglable en installation individuelle ou collective, ou modulé avec bouches d'extraction hygroréglables en installation individuelle seulement. Pour les installations individuelles (un seul logement desservi par le système de ventilation), le caisson de ventilation relève de la classe d'efficacité énergétique A ou supérieure selon le règlement délégué (UE) n° 1254/2014 de la Commission du 11 juillet 2014 complétant la directive 2010/30/UE du Parlement européen et du Conseil en ce qui concerne l'étiquetage énergétique des unités de ventilation résidentielles. L'échangeur présente une efficacité thermique, mesurée selon la norme NF EN 13141-7, supérieure à 85 % et certifiée par un organisme établi dans l'Espace économique européen et accrédité selon la norme NF EN ISO/CEI 17065 par le comité français d'accréditation (COFRAC) ou tout autre organisme d'accréditation signataire de l'accord européen multilatéral pertinent dans le cadre de la coordination européenne des organismes d'accréditation. Est réputé satisfaire cette exigence d'efficacité thermique, un caisson de ventilation certifié NF 205 ou équivalent. Pour les installations collectives (plusieurs logements desservis) : - le caisson double flux est collectif ; - l'échangeur statique est collectif et a une efficacité supérieure ou égale à 75 % selon les normes NF EN 308 ou NF EN 51-763. Est réputé satisfaire cette exigence d'efficacité, un échangeur statique collectif certifié Eurovent Certified Performance Echangeurs à plaques air-air (AAHE) ou Echangeur régénératif (AARE) ou possédant des caractéristiques de performance et de qualité équivalentes établies par un organisme établi dans l'Espace économique européen et accrédité selon la norme NF EN ISO/CEI 17065 par le comité français d'accréditation (COFRAC) ou tout autre organisme d'accréditation signataire de l'accord européen multilatéral pertinent pris dans le cadre de la coordination européenne des organismes d'accréditation. 3 bis. Dépose d'une cuve à fioul, d'un réservoir de fioul ou d'un stockage de fioul, au sens de l'arrêté du 1er juillet 2004 fixant les règles techniques et de sécurité applicables au stockage de produits pétroliers dans les lieux non visés par la législation des installations classées ni la réglementation des établissements recevant du public : a) Non enterré en plein air, mentionné au titre IV de l'arrêté du 1er juillet 2004 précité ; b) A rez-de-chaussée ou en sous-sol d'un bâtiment, mentionné au titre V du même arrêté ; c) Enterré, mentionné au titre VI du même arrêté ; d) Autre, mentionné au titre VII du même arrêté ; Les modalités d'abandon de la cuve, du réservoir ou du stockage de fioul respectent les exigences définies à l'article 28 du même arrêté. 4. Pour les logements situés en Guadeloupe, en Guyane, en Martinique, à Mayotte et à La Réunion, acquisition : a) (Abrogé) ; b) D'équipements ou de matériaux de protection des parois opaques ou vitrées contre les rayonnements solaires : 1° Systèmes de protection des parois opaques pour ce qui concerne la toiture : a. Sur-toiture ventilée définie au deuxième alinéa de l'article 3 de l' arrêté du 25 mai 2011 relatif à l'application en outre-mer de dispositions concernant les avances remboursables sans intérêts destinées au financement de travaux de rénovation afin d'améliorer la performance énergétique des logements anciens ; b. Systèmes de protection de la toiture définis aux quatrième et cinquième alinéas de l'article 3 de l'arrêté du 25 mai 2011 précité ; 2° Systèmes de protection des parois opaques pour ce qui concerne les murs donnant sur l'extérieur : a. Bardage ventilé ; b. Pare-soleil horizontaux, définis respectivement aux deuxième et troisième alinéas de l'article 4 de l'arrêté du 25 mai 2011 précité ; 3° Systèmes de protection des parois vitrées pour ce qui concerne les baies donnant sur l'extérieur : a. Pare-soleil horizontaux ; b. Brise-soleil verticaux ; c. Protections solaires mobiles extérieures dans le plan de la baie ; d. Lames orientables opaques ; e. Films réfléchissants sur lames transparentes, définis respectivement aux deuxième à sixième alinéas de l'article 5 de l'arrêté du 25 mai 2011 précité ; c) (Abrogé) II. - Les modalités de réalisation et le contenu de l'audit énergétique mentionné au l du 1 de l'article 200 quater du code général des impôts sont fixés comme suit : 1. L'audit énergétique comprend des propositions de travaux dont l'une au moins permet d'atteindre un très haut niveau de performance énergétique du bâtiment, s'appuyant sur les simulations réalisées pour les bâtiments à usage principal d'habitation en copropriété ou pour les maisons individuelles et définies ci-après. a) Les propositions de travaux comprennent : 1° Un scénario, en une seule étape, visant une baisse d'au moins 30 % des consommations d'énergie primaire et une consommation après travaux inférieure à 330 kWhEP/m2/an si la consommation d'énergie primaire avant travaux est supérieure à cette valeur. Les travaux préconisés dans ce scénario doivent être compatibles avec l'atteinte à plus long terme du niveau BBC rénovation défini au 2° de l'article 2 de l'arrêté du 29 septembre 2009 relatif au contenu et aux conditions d'attribution du label haute performance énergétique rénovation ; 2° Et un scénario permettant d'atteindre le niveau BBC rénovation précité, en quatre étapes au maximum, selon un ordonnancement visant à maximiser l'économie d'énergie lors des premières étapes sans compromettre la faisabilité technique ou économique des étapes suivantes, en tenant compte des éventuelles pathologies du bâtiment. b) L'audit énergétique précise pour chaque étape des scénarios de travaux mentionnés aux 1° et 2° du a du présent 1 : 1° La consommation annuelle d'énergie primaire du bâtiment après travaux rapportée à sa surface hors œuvre nette exprimée en kWhEP/m2SHON/an pour chaque usage suivant de l'énergie : le chauffage, le refroidissement, la production d'eau chaude sanitaire, la ventilation et l'éclairage ; 2° La consommation annuelle totale d'énergie primaire du bâtiment après travaux pour l'ensemble des usages de l'énergie précités exprimée en kWhEP/an et en kWhEP/m2SHON/an ; 3° L'émission annuelle totale de gaz à effet de serre du bâtiment après travaux pour l'ensemble des usages de l'énergie précités exprimée en kgCO2/ m2SHON/an ; 4° Le nouveau classement énergétique du bâtiment ; 5° Le nouveau classement en gaz à effet de serre du bâtiment ; 6° L'estimation des économies d'énergie en énergie primaire, puis en euros par rapport à la situation de référence modélisée conformément au 3 du présent II pour les bâtiments à usage principal d'habitation en copropriété et au 4 du présent II pour les maisons individuelles ; 7° L'estimation du coût des travaux détaillé par action ; 8° Les aides financières mobilisables. c) Il décrit, pour chaque type de travaux proposés, les critères de performances minimales des équipements, matériaux ou appareils nécessaires aux entreprises pour la réalisation des travaux ; 2. L'audit énergétique donne lieu à un rapport de synthèse par la personne chargée de sa réalisation comprenant : a) Une synthèse des constats et des préconisations ; b) L'état des lieux des différents postes de consommation d'énergie et des principaux défauts identifiés (situation et état du bâti, mode de chauffage et production de chaleur, gestion du chauffage et régulation, ventilation et étanchéité à l'air, coûts annuels d'exploitation) incluant le résultat du calcul énergétique prévu au 3 du présent II pour les bâtiments à usage principal d'habitation en copropriété et au 4 du présent II pour les maisons individuelles ; c) Les propositions de travaux décrites au 1 du présent II, en précisant pour chaque scénario les coûts prévisionnels, les économies d'énergie attendues, le temps de retour sur investissement et leur cohérence globale ; d) L'ensemble des éléments mentionnés au 1 du présent II ; e) Une liste de préconisations visant à améliorer la performance et la gestion des équipements. Ces actions concernent notamment l'équilibrage de l'installation, le désembouage des réseaux de distribution ou la purge des émetteurs de chaleur. Chaque préconisation proposée est accompagnée d'une estimation du coût de mise en œuvre et des économies attendus ; f) Des recommandations visant à inciter les occupants à développer des comportements sobres en énergie ; g) Une annexe explicitant les différentes notions techniques ; h) Un renvoi vers les différents dispositifs locaux et nationaux d'accompagnement de la rénovation énergétique. Le rapport de synthèse est transmis au commanditaire de l'audit dans un délai d'un mois à compter de la date de visite du bâtiment prévue au 3 du présent II pour les bâtiments à usage principal d'habitation en copropriété et au 4 du présent II pour les maisons individuelles ; 3. Pour les bâtiments à usage principal d'habitation en copropriété, l'audit est réalisé en respectant les modalités : a) De recueil des informations prévues aux articles 2, 3, 4 et 5 de l'arrêté du 28 février 2013 relatif au contenu et aux modalités de réalisation d'un audit énergétique ; b) De recueil des données prévues aux articles 6 et 7 de l'arrêté du 28 février 2013 précité ; c) De modélisation du bâtiment prévues à l'article 8 du même arrêté ; 4. Pour les maisons individuelles, l'audit est réalisé en respectant les modalités suivantes : a) Le propriétaire fournit à la personne qui réalise l'audit, les factures des travaux le cas échéant réalisés, les devis des travaux éventuellement envisagés et le diagnostic de performance énergétique s'il en dispose ; b) L'auditeur réalise une visite du site, en saison de chauffe si possible, accompagné du propriétaire. La visite s'accompagne d'un descriptif des modes constructifs, des principales caractéristiques thermiques et géométriques du logement et de ses équipements énergétiques. Les occupants sont interrogés sur leurs habitudes d'utilisation et de gestion des différents équipements du logement (notamment les ouvertures de fenêtres, le puisage d'eau chaude et d'eau froide et la régulation des émetteurs), sur les dépenses annuelles liées à ces équipements et sur l'appréciation de leur confort thermique ; c) L'audit énergétique comprend l'estimation de la consommation annuelle d'énergie de la maison liée au chauffage, au refroidissement, à la production d'eau chaude sanitaire, à l'éclairage et à la ventilation. Cette estimation s'appuie sur les factures énergétiques, transmises par le commanditaire de l'audit. Elle intègre des redressements climatiques et s'accompagne d'une analyse, sur les trois dernières années, de l'évolution des consommations énergétiques ; d) L'audit énergétique comprend un diagnostic des qualités architecturales et thermiques préexistantes de la maison et de ses défauts nécessitant des travaux d'amélioration de la performance énergétique ; e) L'audit énergétique comprend la modélisation de la maison au moyen d'un logiciel de simulation énergétique. Les données d'entrée du modèle sont ajustées aux conditions réellement observées. Les conditions d'occupation des logements modélisés dans la simulation sont notamment conformes aux conditions observées lors de la visite du site. Cette modélisation aboutit à des consommations énergétiques simulées approchant les consommations réelles. En outre, elle permet d'émettre des propositions pertinentes d'actions d'amélioration de la performance énergétique de la maison en simulant la réalisation de travaux portant sur les éléments constitutifs de l'enveloppe du bâtiment ainsi que sur les équipements de production d'eau chaude sanitaire, de ventilation et d'éclairage. III. - Les modalités de réalisation du bouquet de travaux mentionné au o du 1 de l'article 200 quater du code général des impôts sont fixées comme suit : 1. Le bouquet de travaux combine au moins deux des quatre catégories de travaux ci-après : chauffage, production d'eau chaude sanitaire, ventilation et isolation de l'enveloppe de la maison. 2. La conception, la réalisation et le suivi du projet de rénovation globale sont réalisés par une ou plusieurs entreprises certifiées "offre globale" conformément au troisième alinéa du I de l'article 1er et à l'annexe II de l'arrêté du 1er décembre 2015 relatif aux critères de qualifications requis pour le bénéfice du crédit d'impôt pour la transition énergétique et des avances remboursables sans intérêt destinées au financement de travaux de rénovation afin d'améliorer la performance énergétique des logements anciens. 3. Les émissions annuelles de gaz à effet de serre après rénovation, rapportées à la surface habitable de la maison, doivent être inférieures ou égales à la valeur initiale de ces émissions avant travaux. 4. Pour justifier du respect des exigences relatives aux consommations conventionnelles annuelles en énergie primaire avant et après travaux mentionnées au o du 1 de l'article 200 quater précité : a) Un audit énergétique, tel que défini au II, est réalisé préalablement aux travaux par une personne répondant aux conditions prévues par le décret n° 2018-416 du 30 mai 2018 relatif aux conditions de qualification des auditeurs réalisant l'audit énergétique éligible au crédit d'impôt sur le revenu pour la transition énergétique prévues au dernier alinéa du 2 de l'article 200 quater du code général des impôts ; b) Une liste des travaux préconisés par l'audit énergétique, avec leurs niveaux de performance et la correspondance avec la liste des travaux réalisés, datée et signée par le bénéficiaire et le maître d'œuvre, est établie ; c) Lorsque les travaux mis en œuvre diffèrent des travaux préconisés, l'audit énergétique est mis à jour sur la base des travaux effectivement réalisés.
Code général des impôts, annexe iv
18 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041963475
2021-01-01 00:00:00
b9a5f54852710fb73eec97dc2f440a048592bc39d53d14d2576f06e4a83512e8
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Pour l'application du a du 1 de l' article 200 quater A du code général des impôts , la liste des installations et équipements permettant l'adaptation des logements à la perte d'autonomie ou au handicap est fixée comme suit : 1° Equipements sanitaires attachés à perpétuelle demeure : éviers et lavabos à hauteur réglable ; éviers et lavabos fixes utilisables par les personnes à mobilité réduite ; siphon déporté ; sièges de douche muraux ; cabines de douche intégrales pour personnes à mobilité réduite ; bacs à douche extra-plats et portes de douche ; receveurs de douche à carreler ; pompes de relevage ou pompes d'aspiration des eaux pour receveur extra-plat ; w.-c. surélevés ; w.-c. suspendus avec bâti support ; w.-c. équipés d'un système lavant et séchant ; robinetteries pour personnes à mobilité réduite ; mitigeurs thermostatiques ; miroirs inclinables pour personnes à mobilité réduite ; 2° Equipements de sécurité et d'accessibilité attachés à perpétuelle demeure : systèmes de commande comprenant un détecteur de mouvements, de signalisation ou d'alerte ; dispositifs de fermeture, d'ouverture ou systèmes de commande des installations électriques, d'eau, de gaz et de chauffage ; éclairages temporisés couplés à un détecteur de mouvements ; systèmes de motorisation de volets, de portes d'entrée et de garage, de portails ; volets roulants électriques ; appareils élévateurs verticaux comportant une plate-forme aménagée en vue du transport d'une personne handicapée et élévateurs à déplacements inclinés spécialement conçus pour le déplacement d'une personne handicapée, définis à l'article 30-0 C ; mains courantes ; barres de maintien ou d'appui ; poignées ou barres de tirage de porte adaptées ; systèmes de transfert à demeure ou potences au plafond ; rampes fixes ; plans inclinés ; mobiliers à hauteur réglable ; revêtements podotactiles ; nez de marche contrastés et antidérapants ; revêtements de sol antidérapant ; protections d'angles ; garde-corps ; portes ou fenêtres adaptées, inversion ou élargissement de portes ; portes coulissantes ; boucles magnétiques.
Code général des impôts, annexe iv
18 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049049907
2024-01-28 00:00:00
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