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L'agrément ouvrant droit à l'exonération temporaire de cotisation foncière des entreprises prévue à l'article 1465 du code général des impôts peut être accordé aux entreprises qui, (dans les zones définies par l'article 3 de l'arrêté du 16 décembre 1983 (Journal officiel des 19 et 20 décembre 1983), modifié par l'article 4 de l'arrêté du 12 juin 1990 (Journal officiel du 29 juin 1990) et par les arrêtés du 8 août 1990 (Journal officiel du 23 août 1990) et du 21 janvier 1991 (Journal officiel du 27 janvier 1991)) (1), réalisent les opérations suivantes : 1° Reprise des moyens de production d'établissements industriels en difficulté susceptible de permettre la poursuite durable de l'activité et le soutien de l'emploi. L'agrément ne peut être accordé qu'à la condition qu'il y ait eu examen du plan de reprise et de sauvegarde ou de redressement et du plan de financement correspondant par le comité départemental d'examen des problèmes de financement des entreprises (CODEFI) (ou par le comité régional de restructuration industrielle (CORRI)) (1) ou par le comité interministériel de restructuration industrielle (CIRI). Si la reprise prend la forme d'une location-gérance, celle-ci doit être assortie d'un engagement ferme de rachat des actifs dans un délai de trois ans ; les reprises effectuées par des personnes physiques ou morales qui contrôlent directement ou indirectement l'établissement en difficulté ne peuvent être agréées ; 2° Reconversion d'installation industrielle dépendant d'un secteur d'activité en déclin. La reconversion doit correspondre à une modification importante de la nature des productions entraînant un effort particulier d'investissement. Les investissements susceptibles de bénéficier de l'exonération sont les seuls investissements nécessaires à cette modification ; 3° Création ou extension de services de direction, d'études, d'ingénierie et d'informatique. (Les décentralisations s'entendent des transferts, hors du Bassin parisien défini à l'annexe III de l'arrêté du 12 juin 1990 (Journal officiel du 29 juin 1990), d'installations précédemment implantées dans la région parisienne définie à la même annexe) (1).
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Code général des impôts, annexe iv
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121 quinquies DB quinquies
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027511516
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2013-06-07 00:00:00
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dd71d70cb3f6eac08ceefbf3da0c0b5aab5e351429866f14f30ece55f0a1392c
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] |
Pour bénéficier sur agrément de l'exonération temporaire de cotisation foncière des entreprises prévue à l' article 1465 du code général des impôts les conditions d'emploi suivantes, appréciées selon les modalités prévues à l'article 322 H de l'annexe III à ce code, doivent être remplies : 1° Les établissements faisant l'objet d'une reprise ou d'une reconversion doivent comporter : a. Dans les départements d'outre-mer, en Corse, dans les zones d'économie rurale dominante et les zones montagnardes figurant en annexe II de l' arrêté du 12 juin 1990 (JO du 29) ; Trente emplois au moins dans les communes situées dans une unité urbaine d'au moins 50 000 habitants ; Quinze emplois au moins dans les communes situées dans une unité urbaine de moins de 50 000 habitants et 15 000 habitants au moins ; Six emplois au moins dans les autres communes ; b. Dans les autres zones où s'applique l'exonération temporaire : Trente emplois au moins dans les communes situées dans une unité urbaine d'au moins 15 000 habitants ; Dix emplois au moins dans les autres communes. Dans toutes les zones où s'applique l'exonération temporaire, les opérations de reprise doivent permettre le maintien de l'effectif permanent au niveau justifié par les plans de sauvegarde ou de redressement de l'entreprise. Si l'effectif initial n'est pas maintenu, l'exonération peut être limitée à une fraction de la valeur locative des installations. En cas de reconversion, l'effectif doit être au moins maintenu. Les conditions d'emploi ci-dessus définies doivent être remplies durant toute la période d'exonération à peine de retrait de l'agrément dans les conditions prévues à l' article 1649 nonies A du code général des impôts ; 2° En cas de création (ou de décentralisation) (1) de services de direction, d'études, d'ingénierie et d'informatique, création d'au moins vingt emplois ; en cas d'extention de ces mêmes services, création d'au moins dix emplois supplémentaires, l'effectif total de l'établissement devant alors atteindre au moins vingt emplois. L'extension doit en outre entraîner une progression d'au moins 25 % de l'effectif total de l'établissement, sauf s'il est créé au moins cinquante emplois supplémentaires. La création d'un nombre d'emplois permanents supérieur aux minima fixés ci-dessus peut être exigée en raison du montant des investissements envisagés. Les dispositions des articles 322 I à 322 L de l'annexe III au code général des impôts sont applicables aux créations et extensions de services de direction, d'études, d'ingénierie et d'informatique.
|
Code général des impôts, annexe iv
|
121 quinquies DB sexies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027511478
|
2013-06-07 00:00:00
|
a364129b7fc0b3520d543e54ee2a35950add936f9699e268545c4799ed17b97b
|
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] |
L'exonération temporaire de cotisation foncière des entreprises accordée sur agrément peut être subordonnée à la réalisation d'un montant minimum d'investissements. L'exonération ne peut être accordée lorsque l'opération entraîne une suppression d'emplois dans les autres établissements de l'entreprise.
|
Code général des impôts, annexe iv
|
121 quinquies DB septies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027511475
|
2013-06-07 00:00:00
|
6c5cb8137ad0f280aa9741dbaadc6f1a3a45348bf5db605d33c71673a829ab72
|
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] |
Pour l'application de l' article 1498 bis du code général des impôts , le contribuable déclare le montant du loyer annuel, charges et taxes non comprises, pour l'année au cours de laquelle intervient le dépôt de la déclaration.
|
Code général des impôts, annexe iv
|
121 quinquies-0 DC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030479314
|
2015-04-15 00:00:00
|
f869718b766b734dec34b76c957adddf245ff894094e0cbe47cd19c06d1b0100
|
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] |
Il est institué au chef-lieu de chaque département une commission consultative des évaluations foncières chargée de donner un avis sur la quotité des coefficients fixés conformément à l' article 1518 du code général des impôts pour l'actualisation des évaluations des propriétés bâties et non bâties mentionnées à ce même article.
|
Code général des impôts, annexe iv
|
121 quinquies DC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037127710
|
2018-06-30 00:00:00
|
7a1c3eedb2d288d612810853293eeea859e03df2a8c51842329e575eb857811e
|
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] |
Cette commission comprend : 1° Le directeur départemental ou, le cas échéant, régional des finances publiques président ou son représentant ; 2° Deux fonctionnaires de la direction générale des finances publiques ayant au moins le grade d'inspecteur principal ; 3° Deux représentants des collectivités locales ou de leurs groupements (communautés urbaines ou districts) désignés par le préfet ; 4° Des membres titulaires et des membres suppléants représentants des contribuables concernés par l'actualisation savoir : a. Le président de la chambre départementale d'agriculture ou son représentant ; b. Deux titulaires et deux suppléants représentant la fédération départementale des syndicats d'exploitants agricoles ; c. Deux titulaires et deux suppléants représentant la fédération départementale des syndicats de la propriété agricole dont un titulaire et un suppléant propriétaires de bois affiliés au syndicat départemental des propriétaires forestiers sylviculteurs ; d. Trois titulaires et trois suppléants désignés par les organismes représentatifs des propriétaires d'immeubles bâtis du département à raison d'un titulaire et d'un suppléant choisis respectivement parmi les propriétaires de locaux d'habitation et les propriétaires d'établissements industriels situés dans le département ; e. Deux titulaires et deux suppléants désignés par les organismes représentatifs des locataires dans le département. A défaut de désignation par les fédérations ou syndicats départementaux mentionnés aux b et c du 4°,les représentants des exploitants et des propriétaires agricoles sont désignés d'office par la chambre départementale d'agriculture sur requête du directeur départemental ou, le cas échéant, régional des finances publiques. Lorsqu'il existe plusieurs organismes représentatifs pour les propriétaires ou les locataires d'immeubles bâtis dans le département et à défaut d'accord entre eux les membres de la commission sont désignés par le préfet sur proposition de ces organismes. Les membres non fonctionnaires de la commission sont nommés pour un an et leur mandat est renouvelable par tacite reconduction. Le secrétariat de la commission est assuré par un inspecteur des finances publiques.
|
Code général des impôts, annexe iv
|
121 quinquies DD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037127704
|
2018-06-30 00:00:00
|
a5d117ef6c6deed8797bbac3807b57e689a7e6f6f53edabbce7eef014c673053
|
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] |
La commission siège en deux formations spécialisées, respectivement, dans l'examen des coefficients d'actualisation des valeurs locatives des propriétés non bâties mentionnées à l' article 1518 du code général des impôts et dans celui des mêmes coefficients afférents aux propriétés bâties mentionnées à ce même article. La formation compétente en matière d'actualisation des valeurs locatives des propriétés non bâties comprend outre les membres fonctionnaires désignés aux 1° et 2° de l'article 121 quinquies DD et les représentants des collectivités locales ou de leurs groupements le représentant de la chambre départementale d'agriculture ainsi que les représentants des fédérations départementales de syndicats d'exploitants et de propriétaires agricoles. La formation compétente en matière d'actualisation des valeurs locatives des propriétés bâties mentionnées à l'article 1518 du code général des impôts rassemble outre les fonctionnaires susvisés et les représentants des collectivités locales ou de leurs groupements les membres désignés par les organismes représentatifs des propriétaires d'immeubles bâtis et des locataires.
|
Code général des impôts, annexe iv
|
121 quinquies DE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037127700
|
2018-06-30 00:00:00
|
944d7e1b13155a15b0345434d7f74042c998e5f3b3c1dd34e1b711a1487ddc61
|
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] |
Chaque formation spécialisée de la commission se réunit sur la convocation du président. Elle peut désigner des rapporteurs et constituer des sous-commissions chargées d'examiner certaines questions spécifiques aux propriétés bâties ou non bâties. La commission entend les fonctionnaires ainsi que toutes les personnalités dont elle désire connaître l'avis.
|
Code général des impôts, annexe iv
|
121 quinquies DF
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300873
|
1979-07-01 00:00:00
|
9fb38dee80ffece272a7ed5410325b1457063d094ed0be4068e3c2890f23d0f4
|
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] |
Pour l'application des dispositions de l'article 312 de l'annexe II au code général des impôts, les exploitants de mine sont tenus de faire parvenir chaque année à la préfecture dans le courant de janvier un relevé nominatif des ouvriers et employés occupés par eux à la date du 1er dudit mois avec l'indication de la commune du domicile de chacun de ces ouvriers. Les relevés ainsi dressés sont communiqués aux maires des communes intéressées qui doivent les renvoyer dans un délai de quinze jours en y joignant leurs observations s'il y a lieu. Ces relevés sont ensuite après avis des services des mines et des impôts rectifiés éventuellement, et arrêtés définitivement par le préfet pour servir de base à la répartition afférente à l'année suivant celle au cours de laquelle ils ont été établis.
|
Code général des impôts, annexe iv
|
121 sexies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301635
|
1988-07-15 00:00:00
|
02abff82fd9f23d71f72d15675f30ed927b4a37dd2d819d25fd27590408360fd
|
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] |
La déclaration visée à l'article 1565 du code général des impôts doit indiquer la nature de l'établissement ou le genre de réunion ou de représentation. Cette déclaration doit être renouvelée en ce qui concerne les établissements ambulants dans chaque commune où des représentations sont données. Une nouvelle déclaration doit également être effectuée dans le cas où un changement dans le caractère de l'établissement ou la nature du spectacle doit entraîner une modification du taux de l'impôt applicable.
|
Code général des impôts, annexe iv
|
124
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300874
|
1979-07-01 00:00:00
|
c3a1470d536cefe5305c98258f5a455a620ddfadcf777d85e57b9cd038c7c98c
|
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] |
Sont considérés, en principe, comme jeux de hasard, tous les jeux d'argent qu'il s'agisse de jeux de cartes ou d'autres jeux. Toutefois, le caractère de " jeux de commerce " peut être reconnu exceptionnellement à des jeux d'argent à condition qu'aucune personne ne puisse parier sur les chances d'un joueur, que la perception au profit de la cagnotte soit réduite à un droit fixe obligatoire, par joueur et par séance et qu'aucun jeu de hasard ne soit pratiqué dans le même établissement. Le caractère propre à chaque jeu de commerce doit avoir été déclaré par le cercle ou la maison de jeux conformément aux prescriptions du ministre de l'intérieur et n'avoir pas été contesté par celui-ci. Les cercles de jeux sont les associations régies par la loi du 1er juillet 1901 dont les membres ont été autorisés par le ministre de l'intérieur à pratiquer les jeux de hasard ainsi que les associations régies par la loi de 1901, dont les membres ont fait au ministre de l'intérieur la déclaration prévue pour les jeux de commerce. Les maisons de jeux sont celles où sont pratiqués les jeux d'argent et qui n'entrent dans aucune des catégories ci-dessus.
|
Code général des impôts, annexe iv
|
126
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300879
|
1979-07-01 00:00:00
|
8d9bd5f7f36f9a0546ed960c2a12a38ecea17bfe21a92a28a5ed62b06a83b105
|
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] |
L'exemption totale de l'impôt sur les spectacles prévue au premier alinéa du b du 3° de l'article 1561 du code général des impôts est applicable aux compétitions relevant des activités sportives ci-après : aïkido, athlétisme, aviron, badminton, balle au tambourin, ballon au poing, ball-trap, base-ball, boxe française, canne, canoë-kayak, char à voile, escalade, escrime, football américain, gymnastique, haltérophilie, handball, hockey sur gazon, javelot-tir sur cible, jeu de paume, judo, karaté, kendo, longue paume, lutte, motonautisme, natation, parachutisme, patinage à roulettes, pelote basque, pentathlon, pétanque et jeu provençal, skate-board, ski, squash-raquettes, sports de boules, sports de quilles, surf, taekwondo, tennis de table, tir, tir à l'arc, trampoline, triathlon, twirling-bâton et volley-ball.
|
Code général des impôts, annexe iv
|
126 F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301654
|
2005-05-31 00:00:00
|
e8c576a72996586a528dba582d0dec254c985ffd5fd5e39fb9529a7a190eb776
|
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] |
Chaque entrée payante, gratuite ou à un prix réduit, est constatée par la remise d'un billet, extrait d'un carnet à souches, délivré à la caisse au moment du paiement de la place et avant l'entrée dans la salle de spectacle. Ce billet comporte deux parties dont l'une reste entre les mains du spectateur et dont l'autre est retenue au contrôle. Chacune de ces parties ainsi que la souche restant attachée au carnet doit porter d'une façon apparente et imprimée : le nom de l'établissement, le numéro d'ordre du billet, la catégorie de la place à laquelle il donne droit et le prix global payé par le spectateur ou, s'il y a lieu, la mention de gratuité.
|
Code général des impôts, annexe iv
|
127
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300880
|
1979-07-01 00:00:00
|
bdf67aad485a509b5e3951386c212474da1dbb10f999b8ab90706409fe4bc7af
|
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] |
Chaque carnet de billets à place entière, à prix réduits ou gratuits ne peut être utilisé que pour la catégorie de places qui y est indiquée et, sauf pour les loges, avant-scènes, baignoires, lorsque celles-ci ne sont pas divisées, un billet doit être délivré pour chaque spectateur. Les carnets de billets doivent être numérotés suivant une série ininterrompue et utilisée dans l'ordre numérique ; lorsque exceptionnellement, cet ordre n'est pas suivi, ou que la série est achevée, l'agent de perception doit être prévenu ; à défaut de quoi les droits sont exigibles sur tous les billets manquants. Les règles prévues ci-dessus pour la délivrance des billets aux entrées sont applicables aux billets pris en abonnement ou en location pour lesquels des carnets spéciaux doivent être utilisés. Une série de carnets doit être affectée pour la location afférente à chaque représentation (matinée ou soirée) donnée aux différents jours de la semaine, ceux utilisés un jour ne pouvant servir que pour le même jour de la semaine suivante. Les billets pris en abonnement ou en location doivent indiquer la date pour laquelle ils sont valables et cette date doit être inscrite à la souche et au coupon de contrôle. Une feuille de location ou un plan servant uniquement à la location et indiquant les places louées doit être remis à l'ouverture des bureaux à l'agent de perception. La partie du billet réservée au spectateur est annotée du numéro de la place et, au passage dans la salle, le coupon de contrôle adhérant est retenu; les coupons doivent être classés séance tenante par catégorie et numéro, et remis à l'agent de perception au moment de l'arrêté des comptes. Si, après la délivrance d'un billet, un spectateur désire changer de place et que ce changement entraîne une augmentation de prix, le complément doit être constaté par la délivrance, à la caisse, d'un billet supplémentaire extrait d'un carnet numéroté, établi dans les mêmes conditions que les autres carnets et portant imprimé, tant à la souche qu'au volant et au coupon de contrôle, le montant du supplément encaissé. Sur leur demande, les établissements peuvent être autorisés à faire usage, pour la délivrance des billets,,de distributeurs automatiques, l'administration restant seule juge de l'admission des demandes et des conditions auxquelles dans chaque espèce est subordonnée l'autorisation, toujours révocable en cas d'abus.
|
Code général des impôts, annexe iv
|
128
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300881
|
1979-07-01 00:00:00
|
6a98655b6462bf67527b7c0424d9075f11b414c4cfc23506b2a1858d1ebfe2c0
|
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] |
Les établissements qui en font la demande peuvent être autorisés à employer des carnets journaliers comprenant par catégorie de places un nombre de billets égal à celui des places susceptibles d'être occupées. Les établissements qui emploient ce système de billets doivent préalablement fournir au service des douanes et droits indirects un relevé certifié présentant l'indication exacte du nombre des places disponibles. Chaque billet destiné au spectateur doit indiquer la catégorie et le numéro de la place à laquelle il donne droit, la date d'emploi et le prix global payé par le spectateur. Ces indications sont reproduites à la souche et au coupon de contrôle. La même série journalière ne peut être simultanément utilisée pour la location et pour le bureau lorsque les prix de location et de bureau sont différents. Les entrées gratuites ou à tarifs réduits ne peuvent donner lieu à la délivrance de billets extraits de carnets journaliers affectés aux places à tarif normal. Pour ces entrées on doit utiliser des billets extraits de carnets ordinaires à série ininterrompue établis dans les conditions fixées à l'article 128 . Il en est de même des billets de petite recette et des suppléments provenant de changements de places. Les billets qui dans la série journalière correspondent aux places gratuites ou à tarif réduit doivent être annulés et rester attachés à la souche. Après chaque représentation les carnets afférents à cette représentation qui doivent renfermer les billets non délivrés sont enliassés et conservés par l'établissement.
|
Code général des impôts, annexe iv
|
129
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300917
|
1993-01-05 00:00:00
|
0bfb18abe21216aab90191a0f077a7a492aaab8e0a0c7d6c273c70e1f923018c
|
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-0.0833081603050232,
0.015755020081996918,
-0.014251753687858582,
0.02564476802945137,
0.03635692596435547,
-0.0020100302062928677,
-0.06417816132307053,
0.060998041182756424,
0.03011762723326683,
0.02164360135793686,
-0.05580330640077591,
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] |
Les fabricants importateurs ou marchands de tous carnets ou rouleaux de billets d'entrée dans les salles de spectacles sont tenus de souscrire une déclaration de profession au bureau de déclarations de la direction générale des douanes et droits indirects. Les fabricants importateurs ou marchands doivent en outre déclarer leurs livraisons de billets aux exploitants de spectacles,en précisant : 1° Les noms et adresses des établissements destinataires ; 2° Le nombre des billets livrés par catégorie de places ainsi que les numéros et la couleur des billets et le prix des places. Ces déclarations doivent être adressées dans les huit jours qui suivent les livraisons à la direction régionale des douanes et droits indirects dans le ressort de laquelle sont exploitées les salles de spectacles. Les livraisons faites à des exploitants de spectacles forains doivent être signalées à la direction régionale des douanes et droits indirects des départements où se trouve situé le domicile de ces derniers ainsi qu'à la direction régionale de ceux où s'exerce leur activité. Les exploitants de spectacles qui achètent leurs billets directement à l'étranger sont considérés comme importateurs et astreints aux déclarations prévues au présent article. Les billets doivent porter l'indication lisible,soit du nom du fabricant,s'ils sont fabriqués en France,soit du nom de l'importateur s'ils proviennent de l'étranger. Tout défaut de déclaration ou toute fausse déclaration rend le vendeur ou l'importateur passible des droits afférents aux recettes représentées par les billets non déclarés. Les exploitants de spectacles sont comptables des recettes représentées par les billets reçus.
|
Code général des impôts, annexe iv
|
130
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300919
|
1993-01-05 00:00:00
|
41fac209d08c1f41ff3e13346bd80c1a2e3af870d59df19912042d521fdb5c3b
|
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] |
Pour les représentations occasionnelles, il ne peut être dérogé aux règles fixées par les articles 127,128 et 129 qu'après autorisation du service. Dans tous les cas, il doit être fait déclaration des cartes d'entrée établies. Celles-ci doivent porter un numéro, le prix d'entrée et être munies d'un coupon détachable portant imprimés le numéro de la carte, la catégorie et le prix. Ce coupon doit être retenu au contrôle. L'impôt est perçu d'après le nombre de cartes émises, déduction faite des cartes invendues qui sont représentées.
|
Code général des impôts, annexe iv
|
131
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300882
|
1979-07-01 00:00:00
|
eb02d9efb79ce30529c79ff94e2e5761faf7337d21343a54d7a16303ced9c69a
|
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] |
I. – Pour l'application de l'article 1564 du code général des impôts, les organisateurs de réunions sportives et les exploitants de spectacles peuvent utiliser un système informatisé dont les caractéristiques et le fonctionnement doivent être conformes au cahier des charges annexé à l'arrêté du 8 mars 1993 modifié. II. – Les organisateurs de réunions sportives et les exploitants de spectacles mentionnés à l'article 1559 du code précité déclarent à la direction régionale des douanes et droits indirects dont ils dépendent la mise en service d'un système informatisé de billetterie au plus tard lors de la première utilisation. Cette déclaration comporte les mentions suivantes nécessaires à la description du système utilisé : 1° Le nom du logiciel, son numéro de version et, le cas échéant, sa date ainsi que l'identité de son concepteur ou le nom du progiciel ; 2° La configuration informatique ; 3° Le système d'exploitation ; 4° Le langage de programmation ; 5° Le format du logiciel source ou exécutable fourni par le concepteur ; 6° La description fonctionnelle du système ; 7° Le fac-similé d'un billet, d'un coupon de gestion et d'un relevé de recettes ; 8° Les sécurités mises en œuvre. Les modifications du système sont portées à la connaissance de l'administration dans les conditions prévues au premier alinéa.
|
Code général des impôts, annexe iv
|
131 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300884
|
2007-10-07 00:00:00
|
8d0e53ccdb54f549e0e412ede9cdf2c1cdb7e6f964e1e23a1e68afdc9415c69c
|
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] |
Les différents documents-coupons de contrôle, souches de carnets, feuilles de location, d'abonnement, bordereaux des guichets de vente et plan sur lequel sont marquées les places occupées-établis par les organisateurs et entrepreneurs de spectacles pour l'assiette et le contrôle de l'impôt doivent être conservés par la direction de l'établissement jusqu'à la vérification des comptes par un agent des douanes et droits indirects sans que ce délai puisse excéder celui prévu au premier alinéa du I de l'article L. 102 B du livre des procédures fiscales (1). (1) Voir également livre des procédures fiscales, art. A 26-1 et A 26-2 .
|
Code général des impôts, annexe iv
|
137
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301660
|
1996-05-12 00:00:00
|
a2ad8938dbbc5056c043466129064431ea81d5da5f26d328552e062a6576a08a
|
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] |
Dans tous les établissements de spectacles ainsi que pour toute séance isolée ou représentation exceptionnelle, l'impôt est perçu à l'entrée, en même temps que le prix des places, par les soins des directeurs ou des organisateurs. Il doit être versé par eux dans lese conditions fixées à l'article 1565 bis du code général des impôts.
|
Code général des impôts, annexe iv
|
138
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301663
|
1985-01-01 00:00:00
|
08c6cb7e0aa4f2f14dedcf8c29d061a940b56d5e720de07fcfc1afb8349e1dfa
|
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] |
Les directeurs des établissements ou organisateurs de réunions et séances exceptionnelles peuvent sur leur demande et si l'administration y acquiesce être dispensés des formalités et obligations prévues aux articles 127 à 129 , moyennant paiement d'une somme forfaitaire payable par abonnement. Le taux de l'abonnement est fixé d'après une évaluation de la recette moyenne correspondant au nombre de places, en se basant soit sur les résultats d'une période pendant laquelle les entrées ont été contrôlées, soit sur un comptage des spectateurs opéré par épreuve soit, enfin, sur le nombre des places occupées, de manière à se rapprocher le plus possible des constatations faites à l'effectif. Le montant de l'abonnement est payable d'avance et par mois ou par décade au gré de l'administration. Les établissements abonnés restent soumis à la surveillance du service.
|
Code général des impôts, annexe iv
|
139
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300885
|
1979-07-01 00:00:00
|
ac068698756a7aef2355e7f59195698dfd2bde64ad51395db708e2c07ea42d14
|
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] |
La fermeture des établissements ordonnée par l'administration dans les conditions prévues à l'article 1822 du code général des impôts doit être effective vingt-quatre heures après la notification qui en est faite aux intéressés par écrit et la réouverture ne peut avoir lieu qu'après les délais fixés par l'administration.
|
Code général des impôts, annexe iv
|
141
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300886
|
1979-07-01 00:00:00
|
003fe40c677927e19bc263d033168ea2837a18549d906adda0a0ab4587451155
|
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] |
Les établissements visés au troisième alinéa de l'article 1563 du code général des impôts sont tenus de se conformer aux prescriptions des articles 127, 128 et 129 lorsqu'un prix spécial est établi pour l'entrée. Ils doivent, en outre, dans tous les cas, qu'il y ait prix d'entrée ou non, tenir un livre spécial, aux pages numérotées, sur lequel ils inscrivent jour par jour, sans blanc ni rature : a. Chacune des ventes de denrées, marchandises, fournitures ou objets qu'ils ont effectuées ; b. Chacun des prix encaissés de location, vestiaire, programme, etc. La tenue du livre spécial peut ne pas être prescrite lorsque la comptabilité habituelle de l'établissement permet de déterminer le chiffre des recettes dont il s'agit. Le produit de la vente des billets d'entrée ne doit pas être confondu avec les autres recettes de l'établissement qui toutes, sans exception et de quelque nature qu'elles soient, doivent figurer sur le registre dont il est question ci-dessus. Les opérations au comptant pour des valeurs inférieures à 0,02 euro peuvent être inscrites globalement à la fin de chaque journée. Le montant des opérations inscrites sur le livre est totalisé chaque jour et arrêté par décade ou par mois. Les directeurs, entrepreneurs, propriétaires des établissements visés au premier alinéa sont tenus en outre de remettre dans les trois premiers jours de chaque décade ou de chaque mois, selon les indications qu'ils reçoivent à ce sujet, au service des douanes et droits indirects qui leur est désigné un relevé indiquant le montant total du chiffre des recettes effectuées pendant la décade ou le mois précédent et d'acquitter, dans les trois jours suivants, le montant de l'impôt exigible d'après ce relevé (1). Le livre prescrit par le présent article ainsi que la comptabilité et les pièces justificatives des opérations effectuées par les établissements soumis à l'impôt, doivent être conservés par l'établissement selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales pour être représentés à tout vérificateur. Lorsqu'un établissement, par la nature de ses opérations, n'est assujetti à l'impôt sur les spectacles qu'à certaines heures de la journée, ou pour des salles spéciales, les opérations à inscrire sur le carnet visé au présent article ne concernent que celles pour lesquelles l'impôt sur les spectacles est dû. Il y a lieu d'opérer dans ce cas comme s'il y avait, en fait, deux établissements entièrement distincts. (1) En ce qui concerne les obligations relatives au contrôle, voir livre des procédures fiscales, art. A 85-1 .
|
Code général des impôts, annexe iv
|
145
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301670
|
2002-03-31 00:00:00
|
795b12a7465de95e8251160008488595b6a7130862e2309edaf8199bb324ffd3
|
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] |
Dans les cercles et maisons de jeux la déclaration visée à l'article 124 doit être souscrite selon les formes prescrites par le service des douanes et droits indirects. Les signataires doivent notamment prendre le double engagement de se soumettre à toutes les mesures de contrôle prévues par les articles 149 à 154 et par l'article A. 26-3 du livre des procédures fiscales et de permettre aux agents du service des douanes et droits indirects l'accès des établissements qu'ils dirigent comme s'ils étaient membres du cercle ou clients de la maison de jeux.
|
Code général des impôts, annexe iv
|
146
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301676
|
1993-01-05 00:00:00
|
6d2fe4a12cbd02bddd67924622ea0169647d0219aa4ad7f714bf2aa0ab6746c2
|
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] |
Les recettes annuelles passibles de l'impôt au titre de l'article 1560 du code général des impôts sont constituées par le montant intégral de la cagnotte des jeux d'argent pratiqués dans les cercles et maisons de jeux. La cagnotte comprend le produit brut des jeux, c'est-à-dire le montant total des droits fixes, prélèvements ou redevances encaissés au profit du cercle ou de la maison de jeux à l'occasion des parties engagées.
|
Code général des impôts, annexe iv
|
147
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030684923
|
2015-06-06 00:00:00
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b8fca71a0ee8a1588cba6d5a42badd7ef63eb6d9e97b964fd3b2de25b3454837
|
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] |
Les cercles et maisons de jeux sont astreints à la tenue d'une comptabilité générale en partie double selon les règles habituelles propres à la comptabilité commerciale. Les uns et les autres sont en outre astreints en ce qui concerne les jeux à la tenue d'une comptabilité annexe conformément aux prescriptions indiquées dans les articles suivants. Le tarif de la cagnotte avec l'indication des règles adoptées dans les différents cas doit être affiché en permanence et d'une manière très apparente dans les salles de jeux des cercles et maisons de jeux.
|
Code général des impôts, annexe iv
|
149
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300888
|
1979-07-01 00:00:00
|
34048a5eec088db5e8803e2aa98bb5f2e911af2e846c7a73b02641002fa347ac
|
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Dans les cercles autorisés à pratiquer les jeux de hasard tout prélèvement au profit de la cagnotte est assuré en présence des joueurs par un croupier ou un employé spécialement chargé d'opérer les encaissements. Ce prélèvement donne lieu à la délivrance de tickets d'égale somme détachés séance tenante et ostensiblement d'un carnet à souches par un préposé du cercle qui en proclame en même temps le montant à haute voix. S'il s'agit d'un prélèvement sur le montant soit des enjeux soit du bénéfice réalisé les billets sont après leur délivrance laissés quelques instants sur la table de jeux de manière que les joueurs puissent les contrôler. Les tickets sont déchirés dès que le coup est réglé et avant que le coup suivant ait été engagé. Dans le cas où au contraire ils servent à constater le paiement d'un droit dû par le joueur les tickets sont remis à celui-ci. Ils sont alors annotés au verso du jour et de l'heure de leur délivrance et doivent être représentés à toute réquisition. Chaque table de jeux porte un numéro d'ordre indiqué d'une façon apparente et inaltérable; elle est en outre munie d'une caisse ou boîte tirelire dans laquelle le croupier introduit les sommes prélevées ou les jetons représentatifs de ces sommes. Toute cagnotte est fermée par un système à trois clés différentes confiées l'une au croupier l'autre au caissier la troisième à un membre du comité de direction des jeux. Chaque cagnotte est ouverte autant de fois que le préposé qui la détient quitte la table de jeux momentanément ou définitivement. A chaque table de jeux sont affectés : Un carnet de tickets portant sur la couverture le numéro de la table et la date de la mise en service. Un carnet d'enregistrement des tickets et des cagnottes conforme au modèle prescrit par l'administration. Ce carnet est folioté par le service des douanes et droits indirects. Au début de la séance le caissier indique sur le carnet d'enregistrement des tickets et des cagnottes le jour la date et l'heure ainsi que le numéro du dernier ticket détaché. Les comptes de jeux sont tenus par table. A chaque ouverture de la cagnotte le caissier inscrit au carnet sus-indiqué les numéros et la valeur des tickets détachés depuis l'ouverture précédente. La somme contenue dans la cagnotte est comptée en présence des trois personnes qui en détiennent les clés. Si cette somme représente une valeur supérieure à celle des tickets détachés la différence est mentionnée et retenue pour l'imposition. La somme imposable est reportée en lettres avec indication de l'heure à laquelle le relevé est effectué. Chaque inscription est certifiée conforme par les signatures du croupier du caissier et du membre du comité des jeux. Les inscriptions sont totalisées en fin de journée et le total obtenu pour chaque carnet d'enregistrement des cagnottes est reporté à un registre récapitulatif du produit brut des jeux. Le registre récapitulatif du produit brut des jeux coté et paraphé par le service des douanes et droits indirects est additionné en fin de journée de façon à faire apparaître d'une part la recette totale de la journée d'autre part le montant total du produit brut des jeux depuis le début de l'année. Le total des recettes réalisées depuis le début de l'année est reporté chaque jour en toutes lettres et certifié exact par le caissier. Le 1er de chaque mois, la recette totale du mois écoulé est déclarée par le président du comité de direction des jeux ou son suppléant, conformément aux prescriptions de l'administration (1). (1) Ces dispositions s'appliquent pour les recettes perçues à compter du 1er février 1991.
|
Code général des impôts, annexe iv
|
150
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300922
|
1993-01-05 00:00:00
|
d570d9ef1150da0d752b3a530ef39bda9a920d5f2f020915ba1488e3726a8725
|
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] |
Pendant les séances les préposés restent personnellement responsables concurremment avec le cercle tant du détachement régulier des tickets que de la concordance entre les sommes trouvées dans la cagnotte et la valeur des tickets détachés. Dans le cas où sans qu'il y ait soupçon de fraude un préposé n'arriverait pas à assurer d'une manière satisfaisante cette concordance nécessaire le service des douanes et droits indirects mettrait le comité de direction des jeux en demeure de ne pas maintenir ce préposé dans son emploi. Les carnets de tickets, dont le modèle est fixé par l'administration, sont commandés par les cercles et maisons de jeu aux imprimeurs déclarés auprès de la direction générale des douanes et droits indirects, qui les livrent directement et les facturent selon un tarif librement négocié. A chaque livraison de carnets, les imprimeurs sont tenus de transmettre au bureau de douane territorialement compétent un état reprenant les quantités de carnets livrés ainsi que leur valeur faciale. La notification des livraisons est faite sur une déclaration dont le modèle est fixé par l'administration. Après réception, les cercles et les maisons de jeux présentent les carnets de tickets au bureau de douane territorialement compétent, accompagnés de la facture acquittée, pour contrôle des livraisons et apposition du cachet du bureau. Les souches des carnets de tickets de jeux sont restituées au service des douanes de rattachement au fur et à mesure de leur épuisement. En cas de perte ou de détournement le cercle serait tenu sans préjudice des sanctions prévues par les articles 1791 et 1797 du code général des impôts de payer l'impôt correspondant à la valeur nominale des tickets non représentés. A titre d'essai les cercles peuvent être autorisés à remplacer les carnets de tickets par un appareil enregistreur présentant des garanties au moins équivalentes à celles qui résultent de l'emploi des carnets. L'autorisation dont il s'agit est toujours révocable par simple décision du directeur régional des douanes et droits indirects. A partir d'une date qui sera fixée par arrêté le prélèvement opéré dans les cercles au profit de la cagnotte des jeux dits de cercle sera enregistré sur une machine automatique de l'un des modèles agréés par le ministre de l'intérieur et le ministre de l'économie et des finances. Les modalités d'emploi de la machine enregistreuse feront l'objet d'un arrêté ultérieur.
|
Code général des impôts, annexe iv
|
151
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000017785095
|
2007-12-28 00:00:00
|
74801fec0827b5c2212a57c2a00719e3e7c13bd6c8ce44c96d0d888a58ceedab
|
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] |
Dans les cercles où sont pratiqués seulement les jeux de commerce et dans les maisons de jeux où la cagnotte est alimentée soit par un droit fixe exigé de chaque joueur avant la partie soit par une rémunération quelconque perçue à l'occasion des jeux un plan de la salle est affiché près de la caisse avec indication de l'emplacement des tables de jeux et du numéro d'ordre attribué à chacune d'elles. Le tarif de la cagnotte dont l'affichage est prévu à l'article 149 est complété par l'indication de la durée des séances et du montant du droit fixe ou de la rémunération correspondante. Le préposé chargé des encaissements est muni d'un carnet relié conforme au modèle prescrit par l'administration et destiné à l'enregistrement des sommes perçues par séance et par table de jeux. Le carnet ci-dessus est folioté et paraphé par le service des douanes et droits indirects. Au début de chaque séance le préposé chargé de la tenue du carnet d'enregistrement de la cagnotte indique sur celui-ci le jour la date et l'heure ainsi que son nom. Les encaissements sont totalisés en fin de journée. La recette est inscrite en chiffres et en lettres et certifiée exacte par le caissier. Le 1er de chaque mois, la recette totale du mois écoulé est déclarée par le président du comité de direction des jeux ou son suppléant, conformément aux prescriptions de l'administration (1). En outre dans les cercles désignés au présent article et dans les maisons de jeux, des abonnements peuvent être consentis selon les conditions prévues par les articles 1700 du code général des impôts pour la généralité des établissements de spectacles. (1) Ces dispositions s'appliquent pour les recettes perçues à compter du 1er février 1991.
|
Code général des impôts, annexe iv
|
152
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301681
|
1993-01-05 00:00:00
|
255983bfca49c44ce7c68d723235a9f1aec5e9e64b2c7137128cf53afacc8f22
|
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] |
Tous les carnets et registres visés aux articles 149 à 152 sont servis sans rature ni surcharge (1). (1) Voir également livre des procédures fiscales, art. A 26-4 .
|
Code général des impôts, annexe iv
|
153
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301684
|
1984-07-20 00:00:00
|
432b70fcac8d5a6d0edd22841f3fa135199e70878df2463bae0d4ecbf73bbebf
|
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] |
L'impôt exigible doit être acquitté auprès du service des douanes et droits indirects dans le délai maximal de deux jours à dater de l'établissement de la déclaration des recettes mensuelles.
|
Code général des impôts, annexe iv
|
154
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300927
|
1993-01-05 00:00:00
|
a74ad82347e7e06b0d88d53f1e6f7eb2b11efa612f01e66520eb898f3ef2050d
|
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] |
I. – Pour l'application des dispositions de l'article 1599 quater A du code général des impôts, sont considérés comme des engins à moteur thermique les matériels roulants qui circulent par combustion d'un carburant, à l'exclusion des engins mentionnés au III. Les matériels roulants relevant de cette catégorie comprennent : 1° Les automoteurs qui sont les caisses motrices d'une rame indéformable à moteur thermique et qui peuvent accueillir des voyageurs ; 2° Les locomotives Diesel qui sont des matériels roulants à moteur thermique et qui ne peuvent pas accueillir de voyageurs ; 3° Les remorques pour le transport de voyageurs qui sont des matériels roulants non motorisés et qui peuvent accueillir des voyageurs ; 4° Pour le décompte des matériels roulants d'une rame indéformable à moteur thermique composée de trois caisses motrices ou plus, la rame est réputée composée de deux automoteurs et d'autant de remorques que de caisses, motorisées ou non motorisées, composant la rame et pouvant accueillir des voyageurs, à l'exclusion des deux caisses réputées automoteurs. II. – Pour l'application des dispositions de l'article 1599 quater A du code général des impôts, sont considérés comme des engins à moteur électrique les matériels roulants qui peuvent circuler par captation de courant électrique. Les matériels roulants relevant de cette catégorie comprennent : 1° S'agissant des matériels à grande vitesse, les matériels pouvant circuler à une vitesse égale ou supérieure à 250 kilomètres par heure. Ces matériels sont composés des motrices et des remorques suivantes : a. les motrices de matériel à grande vitesse qui sont des matériels roulants à moteur électrique, utilisés sur les lignes à grande vitesse et qui ne peuvent pas accueillir de voyageurs ; b. les remorques pour le transport de voyageurs à grande vitesse qui sont des matériels roulants non motorisés, utilisés sur les lignes à grande vitesse et qui peuvent accueillir des voyageurs ; c. pour le décompte des matériels roulants d'une rame indéformable à grande vitesse composée de trois caisses motrices ou plus, la rame est réputée composée de deux motrices et d'autant de remorques que de caisses, motorisées ou non motorisées, composant la rame et pouvant accueillir des voyageurs, à l'exclusion des deux caisses réputées motrices ; 2° S'agissant des matériels tram-trains, les matériels dont la vitesse limite est inférieure ou égale à 100 kilomètres par heure et qui sont aptes à circuler à la fois sur le réseau ferré national et sur les voies urbaines et ce dans le respect des différentes réglementations. Ces matériels sont composés des automotrices et des remorques suivantes : a) Les automotrices tram-trains qui sont des caisses motrices d'une rame indéformable apte à circuler à la fois sur le réseau ferré national et sur les voies urbaines et qui peuvent accueillir des voyageurs ; b) Les remorques tram-trains qui sont des matériels roulants non motorisés, aptes à circuler à la fois sur le réseau ferré national et sur les voies urbaines et qui peuvent accueillir des voyageurs ; c) Pour le décompte des matériels roulants d'une rame indéformable de type tram-train composée de trois caisses motrices ou plus, la rame est réputée composée de deux automotrices tram-trains et d'autant de remorques que de caisses, motorisées ou non motorisées, composant la rame et pouvant accueillir des voyageurs, à l'exclusion des deux caisses réputées automotrices. 3° S'agissant des autres matériels : a. les automotrices qui sont les caisses motrices d'une rame indéformable à moteur électrique et qui peuvent accueillir des voyageurs ; b. les locomotives électriques qui sont des matériels roulants à moteur électrique et qui ne peuvent pas accueillir de voyageurs ; c. les remorques pour le transport de voyageurs qui sont des matériels roulants non motorisés et qui peuvent accueillir des voyageurs ; d. pour le décompte des matériels roulants d'une rame indéformable à moteur électrique composée de trois caisses motrices ou plus, la rame est réputée composée de deux automotrices et d'autant de remorques que de caisses, motorisées ou non motorisées, composant la rame et pouvant accueillir des voyageurs, à l'exclusion des deux caisses réputées automotrices. III. – Un engin à moteur pouvant circuler à la fois par combustion d'un carburant et par captation de courant électrique est considéré comme un engin à moteur électrique au sens du II.
|
Code général des impôts, annexe iv
|
155-0 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025089740
|
2011-12-31 00:00:00
|
b166c67d95fd92ea405307716b23444e13ab421a95973cee07b1391b8ad61367
|
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] |
Les tarifs de la taxe minière sur l'or en Guyane applicables en 2023 sont fixés comme suit : CATÉGORIES D'ENTREPRISES PAR KILOGRAMME (extrait) (en euros) Petites et moyennes entreprises 549,88 Autres entreprises 1 099,77 Ces tarifs ne comprennent pas les frais d'assiette et de recouvrement, de dégrèvement et de non-valeurs perçus au profit de l'Etat en application des articles 1641 et 1644 du code général des impôts.
|
Code général des impôts, annexe iv
|
155 bis A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048046958
|
2023-09-07 00:00:00
|
45a4e816bf4a481255e9a3225cd60641fff00de80afd4d2dedba1aeeeb3818b1
|
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] |
Pour l'application des dispositions de l'article 1599 quater A bis du code général des impôts, sont considérés comme des matériels roulants relevant de la catégorie " Métro " les matériels roulants de transport public guidé de voyageurs qui circulent sur les lignes mentionnées aux articles L. 2142-1 et L. 2142-2 du code des transports et dont la captation d'énergie s'effectue par un système d'alimentation électrique par troisième rail. Les matériels roulants relevant de cette catégorie comprennent : 1° Les motrices qui sont les caisses motrices d'une rame et qui accueillent des voyageurs ; 2° Les remorques qui sont des caisses non motorisées et qui accueillent des voyageurs.
|
Code général des impôts, annexe iv
|
155-00 ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026203819
|
2012-07-20 00:00:00
|
9b897b9b9e5e57df9707ed5e1eea972252814a021de28f5e23209d2e6bb7f4bb
|
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] |
Pour l'application des dispositions de l'article 1599 quater A bis du code général des impôts , sont considérés comme des matériels roulants relevant de la catégorie " Autre matériel " les matériels roulants de transport public ferroviaire de voyageurs qui circulent sur les lignes du réseau express régional mentionnées à l'article L. 2142-3 du code des transports. Les matériels roulants relevant de cette catégorie comprennent : 1° Les automotrices et motrices qui sont les caisses motrices d'une rame et qui accueillent des voyageurs ; 2° Les remorques qui sont des caisses non motorisées et qui accueillent des voyageurs.
|
Code général des impôts, annexe iv
|
155-0 ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026203815
|
2012-07-20 00:00:00
|
3824c77f7570fe229fd469ac77f8b3ec12040527aaedd4ab51745c394e0e0133
|
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] |
Pour l'application de la réduction de tarif édictée par le 3 du I de l'article 1599 sexdecies du code général des impôts, l'âge du véhicule se détermine à partir de la date de la première mise en circulation.
|
Code général des impôts, annexe iv
|
155 quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300949
|
1988-07-15 00:00:00
|
5fd7d66d5fb5ad96aec428c03e8bf187fbc0596f17b0c2f5743178bf87d12d45
|
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] |
Les tarifs de la taxe sur les nuisances sonores aériennes applicables sur les aérodromes relevant du premier groupe sont les suivants : AÉRODROMES TARIF (en euros) Nantes-Atlantique 37,80 Paris-Charles de Gaulle 24,30 Paris-Le Bourget 75,00 Paris-Orly 26,60
|
Code général des impôts, annexe iv
|
158
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049818362
|
2024-07-01 00:00:00
|
039c040dfcf8b0a06d683588a191814a3bef83039fba2e29a7af58e079eb3886
|
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0.01747690886259079,
0.05427633598446846,
0.020956864580512047
] |
Le tarif de la taxe sur les nuisances sonores aériennes applicable sur l'aérodrome relevant du deuxième groupe est le suivant : AÉRODROMES TARIF (en euros) Toulouse-Blagnac 17,70
|
Code général des impôts, annexe iv
|
159
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045433946
|
2022-04-01 00:00:00
|
fbcc6169d5bdccd393216fb2b260a85157dbd4ff9351392cbcff8325bc8ef795
|
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] |
Les tarifs de la taxe sur les nuisances sonores aériennes applicables sur les aérodromes relevant du troisième groupe sont les suivants : AÉRODROMES TARIF (en euros) Beauvais-Tillé 2,90 Bordeaux-Mérignac 10,00 Lille-Lesquin 5,00 Lyon-Saint Exupéry 0,00 Marseille-Provence 4,70 Nice-Côte d'Azur 0,50
|
Code général des impôts, annexe iv
|
159 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049818364
|
2024-07-01 00:00:00
|
374b7153347ec7fce5a130c568c92efee3cb025b235a0444f874a255c32d272f
|
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] |
1. (disposition devenue sans objet). 2. (disjoint).
|
Code général des impôts, annexe iv
|
159 ter A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042147330
|
2020-07-25 00:00:00
|
bc03c51e74a90f1c47e19a122bd1ce4d2fee1658f7129fd391cb108e99365844
|
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] |
Sont considérés comme véhicules utilitaires affectés aux exploitations agricoles, et à ce titre assujettis à la contribution additionnelle prévue au 1° de l'article L. 361-2 du code rural et de la pêche maritime cité à l' article 1635 bis A du code général des impôts , les véhicules suivants assurés par des exploitants agricoles : a) Les camions, camionnettes et fourgonnettes ; b) Tous les engins automoteurs agricoles par destination, tels que tracteurs, moissonneuses-batteuses, récolteuses et leurs remorques, y compris les engins visés aux 5 à 5.4 de l' article R. 311-1 du code de la route ; c) Tout autre véhicule automoteur, à l'exception des voitures particulières, utilisé pour les besoins, même partiels, des exploitations agricoles.
|
Code général des impôts, annexe iv
|
159 quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024181459
|
2011-06-12 00:00:00
|
c353deb49a6f94ee4cc17afa62e5b1f296d162c95901b13d92a57d9575a54f08
|
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I. La contribution des assurés prévue à l'article 322 de l'annexe II au code général des impôts est recouvrée et reversée suivant les modalités applicables en matière de taxe unique sur les conventions d'assurances. Elle fait l'objet de versements distincts à l'appui desquels il est déposé : 1° Par les entreprises d'assurances des états spéciaux établis en double exemplaire pour chaque versement mensuel (1) ; 2° Par les courtiers et intermédiaires visés à l'article 388 de l'annexe III au code général des impôts une déclaration en double exemplaire indiquant le montant des sommes stipulées au profit des assureurs au cours du mois considéré (1) et de leurs accessoires ainsi que le montant de la contribution correspondante. Les états et déclaration prévus aux deux précédents alinéas sont établis sur des formules imprimées mises à la disposition des assujettis par le service des impôts. II. Le montant de la contribution prévue à l'article 322 E de l'annexe II au code général des impôts est fixé comme suit : 1° Véhicules terrestres à moteur pour lesquels aux termes de l'article R. 211-7 du code des assurances l'assurance doit être souscrite sans limitation de somme : Pour une garantie limitée à huit jours : 10 F Pour une garantie limitée à quinze jours : 20 F Pour une garantie limitée à trente jours : 40 F 2° Véhicules terrestres à moteur à deux roues ainsi que tricycles et triporteurs à moteur d'une cylindrée n'excédant pas 125 cm3 : Pour une garantie limitée à huit jours : 2 F Pour une garantie limitée à quinze jours : 3F Pour une garantie limitée à trente jours : 6F 3° Autres véhicules terrestres à moteur : Pour une garantie limitée à huit jours : 3 F Pour une garantie limitée à quinze jours : 6 F Pour une garantie limitée à trente jours : 10 F 4° Autres véhicules, notamment remorques : Pour une garantie limitée à huit jours : 4 F Pour une garantie limitée à quinze jours : 7 F Pour une garantie limitée à trente jours : 10 F Le montant de la contribution est intégralement reversé par l'organisme d'assurance mentionné à l'article R 211-24 deuxième alinéa du code des assurances suivant les modalités prévues au paragraphe I du présent article. (1) Ces dispositions s'appliquent aux versements effectués à partir du 1er décembre 1991.
|
Code général des impôts, annexe iv
|
159 quinquies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301825
|
1992-07-04 00:00:00
|
590ca1ee33609264d4dde4a0ff6bd1695b0dcea09cda68299d9e210f0fbcf41a
|
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] |
Les taux des contributions prévues pour l'alimentation du fonds de garantie des assurances obligatoires de dommages en application des articles 322 et 322 A de l'annexe 2 au code général des impôts sont fixés conformément aux dispositions de l'article A. 421-3 du code des assurances .
|
Code général des impôts, annexe iv
|
159 quinquies-0 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024181454
|
2011-06-12 00:00:00
|
7007be0ca503dcfba9dbe3d8a2dd21ece358f87541b1fe98aa7117b76cb5eab1
|
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] |
Les taux des contributions prévues pour l'alimentation du fonds de garantie des assurances obligatoires de dommages en application des articles 323 et 323 A de l'annexe 2 au code général des impôts sont fixés conformément aux dispositions de l'article A. 421-4 du code des assurances .
|
Code général des impôts, annexe iv
|
159 quinquies-0 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024181449
|
2011-06-12 00:00:00
|
96b0f6a1abcc56de3e55862c1549a5c562d88ae24f75abb02e8b0154085fdbf8
|
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] |
I. Les contrats d'assurances sur lesquels est assise la contribution prévue aux articles 1628 quinquies du code général des impôts et 325 de l'annexe II audit code sont ceux garantissant les biens situés sur le territoire national et relevant des branches 3 à 9 de l'article R. 321-1 du code des assurances. II. Le taux de la contribution est fixé, pour 2000, à 20 F par contrat. Les sommes correspondantes sont perçues par les entreprises d'assurance à l'occasion de l'émission des primes ou cotisations recouvrées par elles entre le 1er janvier et le 31 décembre 2000.
|
Code général des impôts, annexe iv
|
159 quinquies A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006302183
|
2000-03-31 00:00:00
|
684e2f6d9b65d62a6faed683bde8344722909923a146ab0104e5ec013ded064c
|
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0.00897426251322031
] |
Le taux du prélèvement à opérer au profit du budget général, sur le produit de la vente des timbres mobiles spéciaux destinés au paiement de la taxe perçue au profit de l'office des migrations internationales, conformément aux dispositions de l'article 1635 bis du code général des impôts et des articles 344 bis à 344 quinquies de l'annexe III audit code, à l'occasion du renouvellement des autorisations de travail aux travailleurs étrangers, est fixé à 2 %.
|
Code général des impôts, annexe iv
|
159 sexies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301827
|
1988-07-15 00:00:00
|
e3b1d62bc3944bd8f81fd9493d9bde02594ed33d1f01cf6d51903e3212731ba9
|
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] |
A compter du 1er janvier 2003, les montants de la taxe instituée par les articles 339 à 341 de l'annexe II au code général des impôts sont fixés ainsi qu'il suit : 1° Véhicules automobiles de transport de marchandises dont le poids total autorisé en charge est inférieur ou égal à 3,5 tonnes : 29 euros ; 2° Véhicules automobiles de transport de marchandises dont le poids total autorisé en charge est supérieur à 3,5 tonnes et inférieur à 6 tonnes : 118 euros ; 3° Véhicules automobiles de transport de marchandises dont le poids total autorisé en charge est égal ou supérieur à 6 tonnes et inférieur à 11 tonnes : 176 euros ; 4° Véhicules automobiles de transport de marchandises dont le poids total autorisé en charge est égal ou supérieur à 11 tonnes, tracteurs routiers et véhicules de transport en commun de personnes : 265 euros.
|
Code général des impôts, annexe iv
|
159 septies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301846
|
2003-01-01 00:00:00
|
1fb103db7a97274f54bb68826840ba690bc2b044641bd65848bee2423eef2214
|
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] |
Les montants de la taxe fiscale instituée par l'article 1635 bis M du code général des impôts sont fixés ainsi qu'il suit : DESIGNATION A compter du 1er février 2008 (en euros) Véhicules automobiles de transport de marchandises dont le PTAC (1) est inférieur ou égal à 3, 5 tonnes 34 Véhicules automobiles de transport de marchandises dont le PTAC (1) est supérieur à 3, 5 tonnes et inférieur à 6 tonnes 127 Véhicules automobiles de transport de marchandises dont le PTAC (1) est égal ou supérieur à 6 tonnes et inférieur à 11 tonnes 189 Véhicules automobiles de transport de marchandises dont le PTAC (1) est égal ou supérieur à 11 tonnes, tracteurs routiers et véhicules de transport en commun de personnes 285 (1) PTAC : poids total autorisé en charge.
|
Code général des impôts, annexe iv
|
159 octies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020515678
|
2009-04-10 00:00:00
|
30128eb5d259ed8df3eaf378a67aa234e23f1a5dd1111458ae583193d521faff
|
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] |
Les déclarations d'ouverture, de clôture ou de modification des comptes de toute nature et de location des coffres-forts incombent aux établissements, personnes physiques ou morales, qui gèrent ces comptes ou ces coffres-forts.
|
Code général des impôts, annexe iv
|
164 FB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043644619
|
2021-06-12 00:00:00
|
2f69af22947aca602d0cf333a1731930aa3c90906271381f7e9156dcb034fed7
|
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-0.017983440309762955,
-0.031627532094717026,
0.05674736574292183,
0.010880811139941216
] |
Les déclarations d'ouverture, de modification et de clôture de comptes et de location des coffres-forts visées à l'article 164 FB sont souscrites dans le mois suivant les ouvertures, modifications, clôtures et locations de coffres-forts de comptes auprès du centre de services informatiques compétent. Ces déclarations font l'objet d'un traitement informatisé dénommé Gestion du fichier des comptes bancaires et assimilés qui recense, sur support magnétique, l'existence des comptes et coffres-forts et porte à la connaissance des services autorisés à consulter ce fichier (1) la liste de ceux qui sont détenus par une ou plusieurs personnes physiques ou morales. Les informations ne peuvent être communiquées qu'aux personnes ou organismes bénéficiant d'une habilitation législative et dans la limite fixée par la loi. Des mesures techniques et organisationnelles en garantissent la sécurité, conformément à des normes technologiques élevées. (1) Arrêté du 14 juin 1982, art. 4, (J. O. des 21 et 22)
|
Code général des impôts, annexe iv
|
164 FC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043973399
|
2021-08-26 00:00:00
|
4ce3b94b8dea765826eb0be86a9e908040e9917c47a19bcd35f55578ca7b5d6b
|
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] |
Les déclarations d'ouverture, de clôture ou de modification de comptes et de location des coffres-forts mentionnées à l'article 164 FB doivent comporter les renseignements suivants : La désignation et l'adresse de l'établissement qui gère ce compte ou ce coffre-fort ; La désignation du compte ou du coffre-fort, numéro, et, s'il est différent, numéro international de compte bancaire (IBAN), nature, type et caractéristique ; La date et la nature de l'opération déclarée : ouverture, clôture ou modification en distinguant si celle-ci affecte le compte lui-même ou son titulaire, éventuelle durée de location pour les coffres-forts ; Pour les personnes physiques, les nom, prénoms, date et lieu de naissance, adresse du titulaire du compte ou du locataire du coffre-fort ainsi que les nom, prénom, date et lieu de naissance du ou des mandataires, le cas échéant et numéro SIRET pour les entrepreneurs individuels ; Par dérogation à l'alinéa précédent, pour les comptes bancaires exclusivement dédiés à une activité professionnelle à laquelle un patrimoine a été affecté par une personne conformément au statut d'entrepreneur individuel à responsabilité limitée défini aux articles L. 526-6 à L. 526-21 du code de commerce, la dénomination de l'EIRL, la forme juridique et l'adresse à laquelle l'activité professionnelle est exercée ; Pour les personnes morales, leur dénomination ou raison sociale, forme juridique, numéro SIRET et adresse ainsi que les nom, prénom, date et lieu de naissance du mandataire ou des mandataires et de leur bénéficiaire effectif au sens de l' article L. 561-2-2 du code monétaire et financier .
|
Code général des impôts, annexe iv
|
164 FD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041852245
|
2020-09-01 00:00:00
|
fc1f667a28e9aa36d83bcfbe715b79eb13bff51c753982e9b7e410d6824201ce
|
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] |
Le droit d'accès aux informations figurant dans l'application FICOBA concernant le titulaire des comptes spécifiés s'exerce auprès de la Commission nationale de l'informatique et des libertés dans les conditions prévues à l' article 118 de la loi du 6 janvier 1978 modifiée, en application de l'article 52 de la loi précitée, sauf en ce qui concerne les données d'identification pour lequel le droit d'accès s'exerce auprès du centre des finances publiques du domicile du requérant.
|
Code général des impôts, annexe iv
|
164 FE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042513807
|
2020-11-12 00:00:00
|
303c136a50004285ed75e144a136ac7df4306f03436d025ec4d381dfc78df8f4
|
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] |
Il est satisfait aux obligations résultant des articles 164 FB à 164 FE par la communication des informations sur un support informatique ou par réseau ou par l'envoi des imprimés normalisés. Les établissements n'assurant pas la gestion des comptes à l'aide d'un moyen informatique de traitement de l'information sont tenus d'en informer le centre de services informatiques avant tout envoi de déclaration à ce service.
|
Code général des impôts, annexe iv
|
164 FF
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020515637
|
2009-04-10 00:00:00
|
e3f4e380ac98451e9542aee9af16004f2fd705285de94e6d2dedd303c40a9bcb
|
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] |
Le responsable du traitement mentionné à l'article 2 veille à ce que chaque accès aux informations traitées soit consigné dans des journaux. Ces journaux mentionnent notamment les éléments suivants : 1° La référence du compte consulté ; 2° La date et l'heure de la requête ou de la recherche ; 3° Les données utilisées pour lancer la requête ou la recherche ; 4° L'identifiant unique des résultats ; 5° Le nom de l'autorité compétente désignée qui a consulté le registre ; 6° L'identifiant d'utilisateur unique de l'agent qui a introduit la requête ou qui a effectué la recherche et, le cas échéant, celui de l'agent qui a ordonné la requête ou la recherche et, lorsqu'il est connu, l'identifiant d'utilisateur unique du destinataire des résultats de la requête ou de la recherche. Ils sont uniquement utilisés pour veiller à la protection des informations qui font l'objet du traitement, notamment pour vérifier la recevabilité des demandes de consultation et la sécurité des données. Ils sont protégés par des mesures appropriées empêchant tout accès non autorisé et sont effacés cinq ans après leur création, sauf s'ils sont nécessaires à des procédures de contrôle en cours. Ils sont régulièrement contrôlés par le délégué à la protection des données. Lorsque l'autorité mentionnée à l' article 8 de la loi n° 78-17 du 6 janvier 1978 relative à l'informatique, aux fichiers et aux libertés en fait la demande, ces journaux sont mis à sa disposition. Le responsable du traitement mentionné ci-dessus prend des mesures appropriées pour que ses agents soient informés du droit de l'Union et des dispositions nationales applicables, notamment des règles applicables en matière de protection des données. Des programmes de formation spécialisés sont mis en œuvre à cette fin.
|
Code général des impôts, annexe iv
|
164 FG
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043972143
|
2021-08-26 00:00:00
|
25218ffdc584a376b728bdeab5a9f88e59a442766f6b4743e4f307dc4f470a68
|
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] |
Pour la mise en œuvre des recommandations relatives à l'amélioration de la connaissance des revenus adressés à leurs ressortissants par les ordres et organisations professionnels de membres de professions libérales en application de l'article 1649 quater F du code général des impôts et du 4° de l'article 371 Y de l'annexe II audit code la clientèle est informée de la qualité d'adhérent d'une association agréée et de ses conséquences en ce qui concerne l'acceptation du paiement des honoraires par chèque selon les modalités fixées par les articles 164 F quinvicies et 164 F sexvicies .
|
Code général des impôts, annexe iv
|
164 F quatervicies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301047
|
1979-07-01 00:00:00
|
bcf38512670cc11040dbcb12eeaeed4cd2ff27b92de213e48698151405c53261
|
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] |
L'information mentionnée à l'article 164 F quatervicies s'opère conjointement : 1° par apposition dans les locaux destinés à recevoir la clientèle d'un document écrit reproduisant de façon apparente le texte mentionné à l'article 164 F sexvicies et placé de manière à pouvoir être lu sans difficulté par cette clientèle ; 2° par la reproduction dans la correspondance et sur les documents professionnels adressés ou remis aux clients du texte mentionné au 1° ; ce texte doit être placé de manière à n'engendrer aucune confusion avec les titres ou qualités universitaires et professionnels.
|
Code général des impôts, annexe iv
|
164 F quinvicies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301048
|
1979-07-01 00:00:00
|
e200fcf200a3ef03c05cbf4e741d45cbd76316752b1dcda5e258cdb321f5b687
|
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] |
Le texte prévu à l'article 164 F quinvicies est le suivant : 1° pour le document mentionné au 1° de cet article : " Membre d'une association agréée par l'administration fiscale acceptant à ce titre le règlement des honoraires par chèques libellés à son nom " ; 2° pour les correspondances et documents mentionnés au 2° du même article : " Membre d'une association agréée. Le règlement des honoraires par chèque est accepté. "
|
Code général des impôts, annexe iv
|
164 F sexvicies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301049
|
1979-07-01 00:00:00
|
5eaaf35cfb0ced3c796af280bf7a1ca8d51cddd5ea0305cdb8be07db490cfeaa
|
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] |
Les associations agréées portent les obligations définies aux articles 164 F quinvicies et 164 F sexvicies à la connaissance de leurs adhérents. Ceux-ci doivent informer par écrit l'association agréée à laquelle ils appartiennent de l'exécution de ces obligations. L'association s'assure de leur exécution effective.
|
Code général des impôts, annexe iv
|
164 F septvicies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301050
|
1979-07-01 00:00:00
|
9480fd189698d9c043b5645834daff067dce8d4fe5ba9ba165d7b114fc71300f
|
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] |
En cas de manquements graves et répétés aux dispositions des articles 164 F quinvicies et 164 F septvicies , les adhérents sont exclus de l'association dans les conditions prévues à l'article 8 du décret n° 77-1519 du 31 décembre 1977.
|
Code général des impôts, annexe iv
|
164 F octovicies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301051
|
1979-07-01 00:00:00
|
d988e976776d1f320107506780cd9a9744494e368c853b1f1c218090961a5f52
|
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] |
Sont désignés : 1° Sous le nom de " machines à timbrer " des appareils imprimant des empreintes qui sont destinées : a. Soit à attester le paiement ou la constatation des droits en remplacement de timbres vignettes ou marques dont l'apposition est prévue par la réglementation fiscale , b. Soit à valider les titres de mouvement et autres documents de circulation prévus par les réglementations dont l'application incombe à l'administration des impôts. 2° Sous le nom de " supports ",les actes et écrits de toute nature soumis à un droit de timbre, les documents destinés à légitimer le transport des produits dont la circulation est soumise à formalité ainsi que les éléments de conditionnement de ces produits sur lesquels sont apposées les empreintes des machines à timbrer.
|
Code général des impôts, annexe iv
|
164 L
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301896
|
2001-03-31 00:00:00
|
9cd8213db7bf69bd1445841b08c4c79e08845f5af4966b8abec2c26e617935bf
|
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] |
Sauf autorisation de l'administration des impôts, les empreintes fournies par les machines à timbrer doivent comporter exclusivement, selon une disposition fixée pour chacun des usages autorisés : a. L'emblème, timbre, sigle ou indicatif officiel prescrit ; b. Le numéro d'immatriculation attribué à chaque machine dans les conditions prévues à l'article 164 O ; c. ainsi qu'une ou plusieurs mentions particulières à l'usage autorisé et défini à l'article 71 . Les empreintes doivent être nettes, sans maculatures d'aucune sorte, ne jamais être recouvertes par des mentions manuscrites ou imprimées, ni ne jamais recouvrir de telles mentions. Elles doivent être imprimées à l'encre indélébile de couleur rouge.
|
Code général des impôts, annexe iv
|
164 M
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301901
|
2007-01-01 00:00:00
|
22352c62e33d8aeb91253ecd946aa654068357612b92e63a1601cc7d2116f462
|
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] |
Les machines à timbrer doivent être munies d'un dispositif de comptage qui totalise les valeurs exprimées par les empreintes apposées ou le nombre de ces empreintes. Les organes de fonctionnement, à l'exception du dispositif de commande et d'encrage des clichés, doivent être enveloppés par un capot permettant d'assurer l'inviolabilité de ces organes par scellement.
|
Code général des impôts, annexe iv
|
164 N
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301052
|
1979-07-01 00:00:00
|
5d73a4b1fb341e25aee1008515daa9233c2bad98dd5cba48f19fbe1b3c7ee418
|
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] |
Chaque machine à timbrer doit porter un numéro d'immatriculation composé du numéro d'identification du département d'utilisation et d'un numéro d'ordre qui est pris dans une série continue pour chaque catégorie d'usage autorisé et attribué par le service des impôts territorialement compétent. Tout changement dans les conditions d'utilisation de la machine ou de l'identité de l'usager entraîne l'attribution d'un nouveau numéro d'immatriculation. En cas de remplacement d'une machine à timbrer par une autre destinée au même usage, la seconde machine reçoit le numéro d'immatriculation attribué à la première.
|
Code général des impôts, annexe iv
|
164 O
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301055
|
2001-03-31 00:00:00
|
3d579940843c57492b013a86b05685750c81c11d0bfaeaa9c0780c1e4aa7ff99
|
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] |
La fabrication de machines à timbrer est subordonnée à l'agrément préalable d'un prototype par le ministre de l'économie, des finances et de l'industrie. Cet agrément ne peut être sollicité que par un constructeur installé en France, sauf dérogation résultant de conventions internationales.
|
Code général des impôts, annexe iv
|
164 P
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301057
|
1998-04-22 00:00:00
|
46e85cf53a74fc784787de701fd333076e17fc93ba62ffa16b990e211e06ccba
|
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] |
La demande d'agrément est adressée à l'administration des impôts. Elle doit spécifier l'usage auquel l'appareil est destiné et être accompagnée d'une notice sur ses caractéristiques techniques. L'administration statue sur la demande présentée après examen de l'appareil opéré conjointement par un de ses représentants et par le conseil technique de l'administration des postes et télécommunications.
|
Code général des impôts, annexe iv
|
164 Q
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301060
|
2001-03-31 00:00:00
|
3de4a7b86555def32dfa091144d9c210581a40f7ed29486109d28adc9e813526
|
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0.05987875536084175
] |
L'agrément est accordé au constructeur à titre personnel et les droits et avantages qui s'y attachent ne peuvent être cédés sans l'accord de l'administration des impôts.
|
Code général des impôts, annexe iv
|
164 R
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301063
|
2001-03-31 00:00:00
|
6bfa475578587e06aea9bcd20352c476fe36abac334a65ab23c0120230236022
|
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] |
Un spécimen complet de chaque machine agréée avec ses accessoires est déposé par le constructeur au centre national d'études des télécommunications (groupement de mécanisation postale). Ce dépôt ne donne lieu à aucune rétribution.
|
Code général des impôts, annexe iv
|
164 S
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301064
|
1979-07-01 00:00:00
|
07beaabdb0f35bbe6e100ce1d372cc74c0bd20c5eb75f4436d5db163a668e209
|
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] |
La concession au constructeur du droit de placer chez les usagers des machines du modèle agréé fait l'objet d'une convention entre ce constructeur et l'administration des impôts.
|
Code général des impôts, annexe iv
|
164 T
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301067
|
2001-03-31 00:00:00
|
d4033845cde80a16765f2f638bcc4f9626aa2ebabbcea74b2cade82ca2dac956
|
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] |
Le concessionnaire est tenu de satisfaire à toutes les demandes de location de machines formulées par les usagers de la France métropolitaine dûment autorisés à utiliser ces appareils par le service des impôts. Aucune remise ou indemnité n'est allouée par l'administration au concessionnaire.
|
Code général des impôts, annexe iv
|
164 U
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301070
|
2001-03-31 00:00:00
|
c932484006783d66e3c96937f61607fe0284ce9b429775a200a6de0121034070
|
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] |
Les machines à timbrer mises à la disposition des usagers autorisés doivent appartenir en toute propriété au concessionnaire et ne peuvent être vendues. La mise à disposition est opérée exclusivement sous la forme d'un contrat de location qui est obligatoirement assorti de clauses par lesquelles le concessionnaire s'engage à assurer l'entretien du matériel pendant toute la durée de la location. L'administration des impôts n'intervient pas dans la fixation des prix de location et des tarifs d'entretien, mais ces prix et tarifs doivent lui être notifiés par le concessionnaire à titre d'information.
|
Code général des impôts, annexe iv
|
164 V
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301073
|
2001-03-31 00:00:00
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ed869a1150235460b8cfe57051ff8a09f1748ef9d0b2e2dc253c4c76c450b6c6
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] |
Les machines à timbrer mises en service doivent, dans toutes leurs parties, être conformes aux modèles agréés dans les conditions prévues à l'article 164 Q .
|
Code général des impôts, annexe iv
|
164 W
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301074
|
1979-07-01 00:00:00
|
8aa0d36f4a5faf7c2683271385dc04e8983cde743205d1e3c857e75d5392fbec
|
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] |
Les concessionnaires sont tenus : 1° au cours de la fabrication des appareils, de se soumettre à toutes vérifications et à tous essais auxquels l'administration des postes et télécommunications jugera utile de procéder, notamment en vue de s'assurer de la qualité des métaux employés dans la construction des divers organes de la machine (cémentation, trempe, etc.) ; 2° avant la mise en service des machines à timbrer chez les usagers, de les présenter au centre national d'études des télécommunications (groupement de mécanisation postale) pour y être individuellement essayées, éprouvées et poinçonnées. Ce contrôle est signalé par l'apposition sur chaque machine d'un poinçon dateur (mois et année) conférant autorisation de mise en service dans un délai de deux ans. Il donne lieu à la délivrance d'un billet de contrôle sur lequel est indiqué le chiffre marqué par le compteur.
|
Code général des impôts, annexe iv
|
164 X
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301075
|
1979-07-01 00:00:00
|
96390658a68093087101a2c51774983485bb090c85b0cfcaee6703e08d8c55a1
|
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] |
Toute installation d'une machine à timbrer chez un usager ne peut avoir lieu qu'en présence d'un représentant du service des impôts qui doit procéder au scellement du capot.
|
Code général des impôts, annexe iv
|
164 Y
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301078
|
2001-03-31 00:00:00
|
8326974e85a451c256127f9cebd0606eb60022abb6d25ca439251b7a68608910
|
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] |
Le concessionnaire doit immédiatement réparer sur place ou retirer du lieu d'utilisation et remplacer toute machine à timbrer dont le fonctionnement lui est signalé comme défectueux. La réparation ou le retrait et le remplacement ne peuvent avoir lieu qu'en présence d'un représentant du service des impôts qualifié pour procéder aux opérations de descellement et de scellement du capot des appareils. Avant d'être mise à nouveau en service, toute machine à timbrer ayant donné lieu à un retrait en vue de sa réparation est soumise aux formalités prévues au 2° de l'article 164 X .
|
Code général des impôts, annexe iv
|
164 Z
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301081
|
2001-03-31 00:00:00
|
0d8faf03d927ef75898f129555ac2a573c21f3f2c035684568130b2469f02cb5
|
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] |
Le concessionnaire doit, sans pouvoir prétendre à une indemnité, procéder à l'enlèvement de toute machine à timbre, lorsque l'administration des impôts lui notifie la révocation de l'autorisation accordée à un usager. Les dispositions du deuxième alinéa de l'article 164 Z sont alors applicables.
|
Code général des impôts, annexe iv
|
164 AA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301085
|
2001-03-31 00:00:00
|
7d179f5e024555926807939eb47bbd41f6230700466cd20e4cecf08f6ad9fa2f
|
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] |
Sauf autorisation du ministre de l'économie, des finances, et de l'industrie, il est interdit au concessionnaire : de livrer des machines ou des pièces détachées en remplacement ou non d'une pièce déjà fournie ; d'effectuer ou de tolérer que soient effectuées chez l'usager des réparations ayant une répercussion sur le mécanisme des compteurs ou sur celui d'apposition des empreintes ; de modifier d'une façon quelconque une des parties du mécanisme des machines en service.
|
Code général des impôts, annexe iv
|
164 AB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301088
|
1998-04-22 00:00:00
|
6d3e1f036b5f9c7e817cc64f564b2d91dcb7e1d4044b149f701d2d43d7fd80c9
|
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] |
En cas de modification, soit des modèles d'empreintes, soit des tarifs des droits qu'elles expriment, les concessionnaires sont tenus d'effectuer gratuitement le remplacement des clichés pour mettre les empreintes en concordance avec les nouveaux modèles ou les nouveaux tarifs.
|
Code général des impôts, annexe iv
|
164 AC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301089
|
1979-07-01 00:00:00
|
bb1e97a3c3cf190cf04d4c4f7e16f8b0e7a2d83d7af5b793ce197042e2ccf383
|
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] |
Toute personne qui désire être autorisée à utiliser les machines à timbrer doit présenter toutes garanties d'honorabilité et de solvabilité et en faire la demande, sur un imprimé fourni par l'administration, au directeur des services fiscaux du lieu d'utilisation, en précisant l'usage auquel est destinée la machine. Une demande séparée est faite par appareil. Elle doit prendre l'engagement de ne pas rétrocéder à des tiers la ou les machines louées, de ne les utiliser que pour son usage personnel, de ne pas déplacer ou laisser déplacer les machines en dehors de l'établissement désigné comme lieu d'exploitation sans l'autorisation du service des impôts et de se conformer strictement aux règles en vigueur.
|
Code général des impôts, annexe iv
|
164 AD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301906
|
2007-01-01 00:00:00
|
8fa38f69a505b0a4b72947418bb3706dc47e1375792b9f83a2d18b1e55eb2e29
|
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] |
Toute personne qui désire être autorisée à utiliser les machines à timbrer, au titre d'une activité soumise à la réglementation des contributions indirectes, et donc n'entrant pas dans le champ d'application de l'article 164 AD , doit présenter toutes garanties d'honorabilité et de solvabilité et en faire la demande, sur un imprimé fourni par l'administration, auprès de l'administration des douanes et droits indirects en précisant l'usage auquel est destinée la machine. Une demande séparée est faite par appareil. Le demandeur doit être titulaire de l'autorisation d'employer des empreintes visée à l'article 54 A . Il doit prendre l'engagement de ne pas rétrocéder à des tiers la ou les machines louées, de ne les utiliser que pour son usage personnel ou des personnes agréées et nommément désignées auprès de l'administration, de ne pas déplacer ou laisser déplacer les machines en dehors de l'établissement désigné comme lieu d'exploitation sans l'autorisation du service des douanes et droits indirects et de se conformer strictement aux règles en vigueur. En cas d'utilisation collective, la personne autorisée doit être en mesure pour chaque utilisateur de préciser les nom, adresse et numéro d'agrément mentionné au quatrième alinéa de l'article 286 K de l'annexe II au code général des impôts, à toute réquisition du service. Ces utilisateurs doivent être titulaires de l'autorisation mentionnée à l'article 54 A pour employer les empreintes fiscales de la machine à timbrer mentionnée au premier alinéa du présent article à laquelle ils sont rattachés.
|
Code général des impôts, annexe iv
|
164 AD bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301091
|
2007-01-01 00:00:00
|
777ccf88ed817e101e6b30a3da728304d8287e45bfa67a2a53002e3f6a78fc87
|
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] |
Seront réputés non timbrés : les supports dont les empreintes auront été apposées par une personne non autorisée ; les supports qui auront été revêtus d'empreintes ne correspondant pas à leur nature ou à la quotité des droits dont ils sont passibles.
|
Code général des impôts, annexe iv
|
164 AE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301092
|
1979-07-01 00:00:00
|
5b870e9cbc04eb7c303efba9d6dea8d5670c16c107ed1a1e7367fa4762bf7604
|
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] |
L'usager ne peut effectuer, ni tolérer que soient effectuées à une machine en service des réparations ayant une répercussion sur le mécanisme des compteurs ou sur celui d'apposition des empreintes. Il ne peut modifier, d'une façon quelconque, aucune des parties du mécanisme ou des compteurs. Toute machine dont le fonctionnement est devenu défectueux doit être immédiatement signalée au concessionnaire ainsi qu'au service des impôts dont dépend l'usager.
|
Code général des impôts, annexe iv
|
164 AF
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301095
|
2001-05-31 00:00:00
|
f830b0418b02a2e8ea7ffa4d60b2855ca782b8d3c93fdf5aadf4c22d4e52e86b
|
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] |
Toutes facilités doivent être données aux agents des impôts pour inspecter les machines et pour relever les chiffres des compteurs, sans avis préalable. A cette occasion, les agents visés au premier alinéa ont la faculté de procéder au descellement et au rescellement des machines. Ces interventions qui ne doivent comporter aucune action sur les mécanismes ou organes des appareils peuvent être opérées en l'absence d'un représentant du concessionnaire, la présence de l'utilisateur étant toujours requise.
|
Code général des impôts, annexe iv
|
164 AG
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301098
|
2001-03-31 00:00:00
|
8e4f722ce49ad3bffe98bfaa9be1e7f65a5f2e3b109be06f7e28e3f7fe92458a
|
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] |
Les concessionnaires sont pécuniairement responsables, vis-à-vis de l'administration des impôts, du paiement des droits ou des pénalités exigibles sur les timbres fiscaux obtenus par les usagers à l'aide de machines à timbrer mises ou maintenues à leur disposition dans des conditions irrégulières. Il en est de même, ainsi que le cas échéant à l'égard des cautions des utilisateurs, en cas de timbres fiscaux obtenus irrégulièrement par les usagers, par suite d'une imperfection technique de la machine.
|
Code général des impôts, annexe iv
|
164 AH
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301101
|
2001-03-31 00:00:00
|
d677445560b01129446bffd31a1029c0312d694b952cabd190cbe85a87e0edbc
|
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] |
Les concessionnaires sont garants, envers l'administration des impôts, des dommages qui pourraient résulter de toutes revendications, saisies, poursuites ou autres actions judiciaires ou extrajudiciaires susceptibles d'être intentées par des tiers pour quelque motif que ce soit, notamment pour contrefaçon des systèmes d'organes ou pièces brevetées.
|
Code général des impôts, annexe iv
|
164 AI
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301104
|
2001-03-31 00:00:00
|
18ebabd03c6b0947ba50255948bed9a05713d61c50e99007c54f4338126b8df8
|
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] |
Les locataires de machines à timbrer sont pécuniairement responsables, vis-à-vis de l'administration des impôts, du paiement des droits ou des pénalités exigibles sur les timbres fiscaux qui auraient été obtenus par des tiers auxquels ils auraient rétrocédé ces machines.
|
Code général des impôts, annexe iv
|
164 AJ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301107
|
2001-01-31 00:00:00
|
bcf4215d6b3a6db46b84fa679bdf34fee969004c32930cc2dee0352fc4c0f342
|
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] |
L'administration n'encourt aucune responsabilité en raison du non-fonctionnement ou du fonctionnement défectueux des machines louées par les concessionnaires.
|
Code général des impôts, annexe iv
|
164 AK
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301109
|
1993-08-18 00:00:00
|
c5b908e583c208f5fcc1f7a7574fd12e2cf3cf459b492ead1a15e01e26e149f5
|
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] |
Les autorisations accordées aux concessionnaires et aux usagers sont révocables de plein droit et sans indemnité : 1° dans le cas de modifications apportées à la législation entraînant la suppression de l'usage des machines ; 2° dans le cas de manquement grave à l'une des obligations indiquées aux articles 164 U à 164 AG ; 3° dans le cas d'infraction fiscale de caractère frauduleux commise par les bénéficiaires.
|
Code général des impôts, annexe iv
|
164 AL
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301110
|
1979-07-01 00:00:00
|
2e1b96fa4bc57130df3d7e940551df46335c08b4243e191cfe263860ae2a340c
|
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] |
Les dispositions prévues aux articles 164 L à 164 AL relatives aux machines à timbrer peuvent également être mises en œuvre par les agents de la direction générale des douanes et droits indirects.
|
Code général des impôts, annexe iv
|
164 AL bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301111
|
2004-08-31 00:00:00
|
dd62156b2d3e6c9f7ad1b758b89e5caf635322514c18a5515962b8f5161b40bf
|
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] |
I. – Au sens du 3° de l'article 111 H ter de l'annexe III au code général des impôts : 1° Sont désignés sous le nom de " système informatique sécurisé " tous les matériels et logiciels informatiques permettant de mémoriser les données saisies par l'entremise de ces matériels ou logiciels, d'imprimer ces données et d'apposer, le cas échéant, par une fonction spécifique de ces matériels ou logiciels ou un logiciel distinct des empreintes ou marques destinées à : a) Valider, au sens de l'article 111 H ter précité, les documents, bons et certificats de circulation ou de livraison prévus par les réglementations dont l'application incombe à l'administration des douanes et droits indirects ; b) Attester le paiement ou la constatation des droits en remplacement des vignettes ou timbres fiscaux représentatifs des droits indirects, dont l'apposition est prévue par la réglementation fiscale. 2° Sont désignés sous le nom de : " matériel mécanique " tous les matériels et machines imprimant de façon mécanique ou digitale des empreintes destinées à valider les documents d'accompagnement mentionnés à l' article 302 M du code général des impôts et les documents, bons et certificats ou à attester le paiement ou la constatation des droits. II. – Sauf autorisation de l'administration des douanes et droits indirects, les marques fiscales ou empreintes fournies par les matériels ou logiciels désignés au I doivent : 1° Pour la validation des documents d'accompagnement mentionnés aux I et II de l'article 302 M du code général des impôts, bons et certificats de circulation ou de livraison, et pour les attestations de paiement ou de constatation des droits sur ces documents, comporter : a) L'effigie de la République française conforme au modèle agréé par l'administration des douanes ; b) La mention : " Direction générale des douanes et droits indirects " ou " DGDDI " et " République française " ou " RF " entourant l'effigie ; c) Le numéro d'identification attribué à chaque matériel dans les conditions prévues à l'article 164 AO ; d) Une lettre identifiant le constructeur ou le concepteur du matériel ; e) L'identification de l'utilisateur de la marque fiscale, par son numéro d'agrément attribué par l'administration ; f) Un numéro particulier affecté à chaque empreinte dans une série séquentielle continue ; g) La date et l'heure d'enlèvement ou de réception des produits exprimés en chiffres ; h) Pour les systèmes informatiques sécurisés ou les logiciels de validation et d'attestation des paiements, une signature électronique ou numérique et une ou plusieurs informations complémentaires, correspondant à chacun des usages autorisés, à savoir selon les cas l'indication : 1. Des mots : " en droits acquittés ", " en exonération " ou " en suspension de droits " pour distinguer les livraisons et réceptions effectuées en droits acquittés, en exonération ou en suspension des droits ; 2. Des mots : " titre émis par anticipation " pour distinguer, dans la comptabilité matières, les opérations effectuées sous couvert d'un document d'accompagnement prévalidé par l'entrepositaire agréé effectuant l'enlèvement des produits. Les empreintes doivent être nettes, sans maculatures d'aucune sorte, ne jamais être recouvertes par des mentions manuscrites ou imprimées et ne jamais recouvrir de telles mentions. 2° Pour l'impression des marques fiscales représentatives des droits indirects attestant du paiement ou de la constatation des droits indirects sur les vins, autres boissons fermentées, produits intermédiaires et alcools, sur les capsules ou sur les dispositifs de fermeture, non récupérables, des récipients contenant ces boissons, ces marques fiscales doivent comporter : a) Une couronne d'un diamètre d'au moins 23 millimètres dont le fond est conforme aux normes déterminées par arrêté du ministre chargé du budget et dans laquelle sont inscrits : 1. Le numéro d'agrément du responsable de l'embouteillage, selon les normes déterminées par arrêté du ministre chargé du budget ; 2. La marque d'identification du fabricant des capsules, selon les normes déterminées par arrêté du ministre chargé du budget. b) Au centre de la couronne, une surface circulaire d'un diamètre de 15 millimètres dont le fond est conforme aux normes déterminées par arrêté du ministre chargé du budget et dans laquelle sont inscrits : 1. L'effigie de la République française conforme au modèle agréé par l'administration des douanes ; 2. La mention : " Direction générale des douanes et droits indirects " ou " DGDDI " et " République française " ou " RF " entourant l'effigie ; 3. Le volume net exprimé en centilitres et, pour les alcools, le titre alcoométrique volumique du liquide renfermé dans les bouteilles ou récipients sur lesquels sont apposées les capsules. Un spécimen des marques fiscales ou empreintes agréées par l'administration est déposé auprès du service des douanes et droits indirects.
|
Code général des impôts, annexe iv
|
164 AM
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026203812
|
2012-07-20 00:00:00
|
12632b1bf98732f5085809379bab8d9768ac707f55e2321e0f9637fb1e9f5f33
|
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Les matériels doivent intégrer un dispositif permettant de comptabiliser les opérations et doivent être assortis de procédures permettant de garantir l'authenticité des données et des marques fiscales apposées. Pour les matériels informatiques, des protections doivent être mises en place de façon que seules les personnes chargées de la maintenance ou de la réparation, les utilisateurs dûment habilités et les agents des douanes et droits indirects aient accès au système. Divers degrés d'habilitation peuvent être définis en tant que de besoin en fonction de la qualité de l'utilisateur. Ces habilitations ne sont pas opposables aux agents des douanes et droits indirects qui ont accès à toutes les informations. Le système informatique doit comporter des procédures de sauvegarde et de reprise afin de préserver les informations en cas d'incident, de panne, de dysfonctionnement d'un élément du système ou de rupture de l'alimentation électrique.
|
Code général des impôts, annexe iv
|
164 AN
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301113
|
2001-03-31 00:00:00
|
1ba8fd74b1220116bc619e008751b812fa46fe9b55c124e0324802f75b8921eb
|
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] |
Chaque matériel désigné à l'article 164 AM doit être identifié par un numéro composé du numéro d'identification d'entrepositaire agréé mentionné au quatrième alinéa de l'article 286 K de l'annexe II au code général des impôts, ou du numéro d'identification des opérateurs mentionnés à l'article 111 H ter de l'annexe III au même code, complété par une lettre majuscule attribuée par le service des douanes et droits indirects.
|
Code général des impôts, annexe iv
|
164 AO
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301116
|
2004-01-17 00:00:00
|
332b82f1948f63ba8c22cdb675fd3cf75df41b32c3badf1b36a74251853ec6a1
|
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] |
I. – Les matériels mécaniques et les logiciels de validation et d'attestation des paiements désignés à l'article 164 AM sont subordonnés à l'agrément préalable par l'administration d'un prototype ou, le cas échéant, des matériels eux-mêmes. II. – Cet agrément ne peut être sollicité que par un fournisseur installé en France ou dans la Communauté européenne, sauf dérogation résultant de conventions internationales. III. – La mise en place ou l'installation des matériels ou logiciels chez les utilisateurs est soumise à autorisation du directeur régional des douanes compétent pour le lieu d'utilisation. Tout changement de l'identité de l'utilisateur entraîne l'attribution d'un nouveau numéro d'immatriculation. En cas de remplacement d'un matériel ou d'un logiciel par un autre destiné au même usage, le second matériel ou logiciel reçoit le numéro d'identification attribué au premier.
|
Code général des impôts, annexe iv
|
164 AP
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301117
|
2001-03-31 00:00:00
|
dcfc834e13936331ebffeaaedf156bedd527d7eebb999161aa06d578b759528f
|
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] |
I. – La demande d'agrément prévue à l'article 164 AP est adressée à l'administration des douanes et droits indirects. Elle doit spécifier l'usage auquel le matériel ou le logiciel est destiné et être accompagnée d'une notice sur ses caractéristiques techniques. L'administration statue sur la demande présentée après examen du matériel ou du logiciel. II. – L'agrément est accordé au fournisseur à titre personnel et les droits et avantages qui s'y rattachent ne peuvent être cédés sans l'accord de l'administration des douanes et droits indirects. III. – Un spécimen complet de chaque matériel ou logiciel agréé avec ses accessoires est déposé par le fournisseur auprès de l'administration des douanes et droits indirects. Ce dépôt ne donne lieu à aucune rétribution.
|
Code général des impôts, annexe iv
|
164 AQ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301118
|
2001-03-31 00:00:00
|
2b8af1c8049b42ecdcfe974bed592f018c0e351f800b6523a5593b232aa5f06c
|
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-0.017387425526976585,
-0.021344121545553207,
0.055477436631917953
] |
I. – L'agrément prévu à l'article 164 AP n'est accordé que si le fournisseur s'engage aux obligations suivantes : a) Ne placer que des matériels ou des logiciels des modèles agréés ; b) N'effectuer le placement que sur la base de l'autorisation du directeur régional des douanes et droits indirects accordée aux utilisateurs des matériels ou des logiciels en application des dispositions de l'article 164 AU ; c) Utiliser les matériels ou les logiciels affectés à son usage suivant les mêmes règles ; d) Satisfaire à toutes les demandes de location de matériels ou logiciels formulées par les usagers de la France métropolitaine et des départements d'outre-mer dûment autorisés à utiliser ces matériels ou logiciels par le service des douanes et droits indirects. II. – Les matériels ou logiciels mis à la disposition des usagers autorisés doivent appartenir en toute propriété au fournisseur et ne peuvent être vendus. La mise à disposition est opérée exclusivement, sous la forme d'un contrat de location qui est obligatoirement assorti de clauses par lesquelles le fournisseur s'engage à assurer l'entretien du matériel pendant toute la durée de la location. Cette obligation de location ne s'applique pas aux matériels ou logiciels destinés au timbrage des capsules représentatives des droits d'accises et aux matériels ou logiciels utilisés par les fournisseurs agréés mentionnés au 1 de l'article 565 du code général des impôts pour la validation des documents d'accompagnement mentionnés au II de l'article 302 M dudit code.
|
Code général des impôts, annexe iv
|
164 AR
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301119
|
2001-03-31 00:00:00
|
45de0ed6d8a141e6e8d34b6d35ef81ab07be2d57027e27044fc22d6a348bdad9
|
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] |
I. – Les matériels ou logiciels mis en service doivent, dans toutes leurs parties, être conformes aux modèles agréés dans les conditions prévues à l'article 164 AQ . II. – Les fournisseurs sont tenus : a) De soumettre les matériels ou logiciels à toutes vérifications et à tous essais auxquels l'administration jugera utile de procéder ; b) Avant la mise en service des matériels ou logiciels chez les usagers, de les essayer, de les éprouver et de les poinçonner. Ce contrôle est signalé par l'apposition sur chaque machine d'un poinçon dateur (mois et année) conférant autorisation de mise en service. Il donne lieu à la délivrance d'un billet de contrôle sur lequel est indiqué le ou les chiffres marqués par le compteur. III. – Les matériels mécaniques installés chez un usager doivent être scellés par le fournisseur, afin de rendre inaccessibles les éléments constituant le dispositif de validation ou d'apposition de l'empreinte ou de la vignette. Toute installation, tout enlèvement et réparation des machines et matériels doivent faire l'objet d'un certificat d'intervention de la part du fournisseur. Une copie de ce document est adressée au service des douanes dont dépend l'utilisateur des machines et matériels. Les matériels ou logiciels de validation et d'attestation des paiements intégrés ou connectés aux systèmes informatiques sécurisés doivent comporter des protections garantissant leur inviolabilité et l'unicité des empreintes et marques qu'ils apposent. IV. – Le fournisseur doit sans délai réparer sur place ou retirer du lieu d'utilisation et remplacer toute machine dont le fonctionnement lui est signalé comme défectueux. Avant d'être mis à nouveau en service, tout matériel ou logiciel ayant donné lieu à un retrait en vue de sa réparation est soumis aux formalités prévues aux II et III. V. – Le fournisseur doit, sans pouvoir prétendre à une indemnité, procéder à l'enlèvement de toute machine sur demande de l'administration des douanes et droits indirects. VI. – En cas de modification des modèles d'empreintes, les fournisseurs sont tenus d'effectuer gratuitement le remplacement des clichés pour mettre les empreintes en concordance avec les nouveaux modèles.
|
Code général des impôts, annexe iv
|
164 AS
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301120
|
2001-03-31 00:00:00
|
06588fd636e0b71ff4411aea26b6c9a8a5ca94301c64ad9b954b64f7bba81248
|
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] |
Le non-respect des engagements prévus aux articles 164 AR et 164 AS entraîne le retrait de l'agrément. Dans cette situation, le fournisseur doit impérativement reprendre l'ensemble des machines, matériels et logiciels mis à disposition des utilisateurs dans un délai d'un mois suivant la date de notification du retrait de l'agrément.
|
Code général des impôts, annexe iv
|
164 AT
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301121
|
2001-03-31 00:00:00
|
c383704d4570c6540514f6f6be1e35f83852157a49fc0bc49817f36f51a61b1b
|
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] |
I. – Toute personne qui désire être autorisée à utiliser les matériels ou logiciels de validation doit présenter toutes garanties d'honorabilité et de solvabilité et en faire la demande, sur un imprimé fourni par l'administration, au directeur régional des douanes et droits indirects du lieu d'utilisation, en précisant l'usage auquel ils sont destinés. Une demande séparée est faite par matériel ou logiciel de validation. Le demandeur doit être titulaire de l'autorisation d'employer des empreintes mentionnée à l'article 54 A . Il doit prendre l'engagement de ne pas rétrocéder à des tiers le ou les matériels ou logiciels de validation loués, de ne les utiliser que pour son usage personnel ou des personnes agréées nommément désignées auprès de l'administration, de ne pas déplacer ou laisser déplacer les matériels ou logiciels de validation en dehors de l'établissement désigné comme lieu d'exploitation sans l'autorisation du service des douanes et droits indirects et de se conformer strictement aux règles en vigueur. En cas d'utilisation collective, la personne autorisée doit être en mesure pour chaque utilisateur de préciser les nom, adresse et numéro d'agrément mentionné au quatrième alinéa de l'article 286 K de l'annexe II au code général des impôts, à toute réquisition du service. Ces utilisateurs doivent être titulaires de l'autorisation mentionnée à l'article 54 A pour employer les empreintes fiscales des matériels et logiciels de validation mentionnés au premier alinéa auxquels ils sont rattachés. II. – Seront réputés non timbrés les documents et marques fiscales dont les empreintes auront été apposées par une personne non autorisée. III. – L'usager ne peut modifier, d'une façon quelconque, aucune des parties des matériels, des logiciels, du mécanisme d'apposition des empreintes ou des compteurs. Tout matériel ou logiciel dont le fonctionnement est devenu défectueux doit être immédiatement signalé au concessionnaire ainsi qu'au service des douanes et droits indirects dont dépend l'usager. IV. – Toutes facilités doivent être données aux agents du service des douanes et droits indirects pour inspecter les matériels ou logiciels et pour relever les chiffres des compteurs, sans avis préalable. A cette occasion, les agents visés au premier alinéa ont la faculté de procéder, si nécessaire, au descellement et au rescellement des matériels. Ces interventions, qui ne doivent comporter aucune action sur les mécanismes ou organes des matériels ou logiciels, peuvent être opérées en l'absence d'un représentant du concessionnaire, la présence de l'utilisateur étant toujours requise. V. – Tout usager est tenu : a) De justifier de la mise en place d'un cautionnement garantissant le paiement des droits d'accises pour toutes les opérations validées par les empreintes ou impressions enregistrées au compteur ; b) De satisfaire, suivant la nature des produits, aux obligations prévues par les articles 54-0 B à 54-0 BX et les articles 302 D , 302 G et 302 M à 302 P du code général des impôts et 286 L de l'annexe II audit code, dont les dispositions sont applicables aux capsules et aux marques fiscales qui ont été imprimées à l'aide des matériels ou logiciels mentionnés à l'article 164 AM . VI. – Par dérogation à l'engagement prévu au I, les usagers sont habilités à apposer, à l'aide de leurs matériels ou logiciels, les marques fiscales sur des capsules dont ils font usage pour le compte de personnes pour lesquelles ils sont autorisés à embouteiller les vins, autres boissons fermentées, produits intermédiaires et alcools.
|
Code général des impôts, annexe iv
|
164 AU
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301124
|
2004-08-31 00:00:00
|
9a4faea80667729a5e68cd2d22cec78d37d0ee65aca9cc80fc9f980d265a5516
|
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] |
I. – Les fournisseurs sont pécuniairement responsables, vis-à-vis de l'administration des douanes et droits indirects, du paiement des droits ou des pénalités exigibles sur les timbres fiscaux obtenus par les usagers à l'aide de matériels ou logiciels mis ou maintenus à leur disposition dans des conditions irrégulières. Il en est de même pour les utilisateurs et, le cas échéant, leurs cautions en cas d'apposition de timbres fiscaux obtenus irrégulièrement du fait d'une utilisation anormale ou détournée des matériels ou logiciels. II. – Les fournisseurs sont garants envers l'administration des douanes et droits indirects, des dommages qui pourraient résulter de toutes revendications, saisies, poursuites ou autres actions judiciaires ou extrajudiciaires susceptibles d'être intentées par des tiers pour quelque motif que ce soit, notamment pour contrefaçon des systèmes d'organes ou pièces brevetées. III. – Les locataires de matériels ou logiciels sont pécuniairement responsables, vis-à-vis de l'administration des douanes et droits indirects, du paiement des droits ou des pénalités exigibles sur les timbres fiscaux qui auraient été obtenus en cas de manquement aux dispositions du I de l'article 164 AU . IV. – L'administration n'encourt aucune responsabilité en raison du non-fonctionnement ou du fonctionnement défectueux des matériels ou logiciels loués par les fournisseurs.
|
Code général des impôts, annexe iv
|
164 AV
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301126
|
2004-01-17 00:00:00
|
c898592f3eba82d7a9cee561c249d9e2b3601d7b04e82bf1aace43875dd72509
|
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] |
Les autorisations accordées aux fournisseurs et aux usagers, chacun pour ce qui le concerne, sont révocables de plein droit et sans indemnité : a) Dans le cas de modifications apportées à la législation entraînant la suppression de l'usage des matériels ou logiciels ; b) Dans le cas de manquement grave à l'une des obligations indiquées aux articles 164 AR à 164 AT ; c) Dans le cas d'infraction fiscale de caractère frauduleux commise par les bénéficiaires.
|
Code général des impôts, annexe iv
|
164 AW
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301127
|
2001-03-31 00:00:00
|
a6300a61f3a3824cb832b52648e39da0a8b00977632478dda01e408b6a1d0f66
|
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] |
Les matériels ou logiciels agréés avant la date de publication de l'arrêté du 22 septembre 2000 (JO du 5 octobre 2000), en application des dispositions des articles 164 L à 164 AL , peuvent être remplacés par les matériels mentionnés au I de l'article 164 AM .
|
Code général des impôts, annexe iv
|
164 AX
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301129
|
2004-01-17 00:00:00
|
eadeaa6e632920e67571ca880ee6739ea6c131f19dc390832f99d5e1f1d6044f
|
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