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Le fait générateur de la taxe est constitué par l'achèvement de l'année civile pour laquelle les conditions cumulatives suivantes sont remplies : 1° Une entreprise encaisse au cours de cette année une ou plusieurs contreparties d'un service taxable au sens des articles L. 453-71 et L. 453-72 ; 2° L'entreprise ou le groupe auquel elle appartient dépasse les seuils de taxation aux niveaux mondial et national. Toutefois, en cas de cessation d'activité d'une entreprise répondant à la condition prévue au 1°, le fait générateur est constitué par cette cessation. | Code des impositions sur les biens et services | L453-68 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626243 | 2024-01-01 00:00:00 | e66b7696c366ac0eee07645dc574fc68ebee1c85a6c1aa7fa657e3cdd412586a | [
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Les règles relatives au montant de la taxe sur certains services numériques sont déterminées par les dispositions du titre III du livre Ier et par celles de la présente sous-section. | Code des impositions sur les biens et services | L453-69 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626247 | 2024-01-01 00:00:00 | a187a909b22152f9a536dce21f1a0010ffcd4856ff1c15916b0d12b62478b118 | [
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Le montant de la taxe est égal au produit des facteurs suivants : 1° La somme pondérée des contreparties des services taxables au sens des articles L. 453-71 ou L. 453-72 qui sont encaissées au cours de l'année civile, affectées des taux d'empreinte nationale de ces services pour cette même année ; 2° Le taux de 3 %. | Code des impositions sur les biens et services | L453-70 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626249 | 2024-01-01 00:00:00 | a66cf91668c85c2ad032e78b1797263a7516c61f49e222ea37eb1498e620a975 | [
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Sont réputés constituer la contrepartie d'un service d'intermédiation numérique les prix payés par les utilisateurs de l'interface pour toute opération qui comprend un ou plusieurs éléments qui ne sont pas, sur le plan économique, indépendants de l'accès ou de l'utilisation à l'interface numérique mise à disposition. | Code des impositions sur les biens et services | L453-71 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626251 | 2024-01-01 00:00:00 | 7b3c9efd22b1197aaf0fc11718a4df7b8764a6932c474c6cb6302a3aaeb7d6e3 | [
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Sont réputés constituer la contrepartie d'un service de publicité ciblée les prix payés par les annonceurs ou pour leur compte, pour des opérations qui comprennent des éléments qui concourent au placement des messages publicitaires. | Code des impositions sur les biens et services | L453-72 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626253 | 2024-01-01 00:00:00 | f3b2d14b5222bf962bbf39fe0deeb3a4dc99497b23b70ee1136a89ba9f3cd268 | [
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] |
Pour le calcul de la somme mentionnée au 1° de l'article L. 453-70, ne sont pas prises en compte les sommes qui présentent un lien direct et indissociable avec le volume ou la valeur de produits soumis à accises au sens de l' article L. 311-1 qui sont vendus. | Code des impositions sur les biens et services | L453-73 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626255 | 2024-01-01 00:00:00 | 483990516f71f897a23ed16cd00c2612ff82a69ca4439e3b96db833590f8254e | [
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Les sommes encaissées dans une monnaie autre que l'euro sont converties en appliquant le dernier taux de change publié au Journal officiel de l'Union européenne connu au premier jour du mois au cours duquel les sommes sont encaissées. | Code des impositions sur les biens et services | L453-74 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626257 | 2024-01-01 00:00:00 | 21bf76929cab0e38020ede837eccad8b5a94c65931fd8225bfebd33fe0305fa4 | [
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Les règles relatives à l'exigibilité de la taxe sur certains services numériques sont déterminées par les dispositions du titre IV du livre Ier. | Code des impositions sur les biens et services | L453-75 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626261 | 2024-01-01 00:00:00 | 04ae162596fa3fce85ed5ac6985146097bb392849e005fde85414b2043c5398e | [
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Les règles relatives aux personnes soumises à obligation fiscale pour la taxe sur certains services numériques sont déterminées par les dispositions du titre V du livre Ier et par celles de la présente sous-section. | Code des impositions sur les biens et services | L453-76 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626265 | 2024-01-01 00:00:00 | 67f1f5e5a7f75e449d4ae9007345a306bd509176dc13cb9b72c6979e1e38eae7 | [
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Est redevable de la taxe l'entreprise mentionnée à l' article L. 453-68 . | Code des impositions sur les biens et services | L453-77 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626267 | 2024-01-01 00:00:00 | c67ad1b711164464e9ad676a2f028d810d7ff237c002a5eb6d05e8b1dc9994e2 | [
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Le redevable est soumis à une obligation de représentation fiscale dans les conditions prévues par le chapitre II du titre V du livre Ier . | Code des impositions sur les biens et services | L453-78 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626269 | 2024-01-01 00:00:00 | 88f0f9aa5225cd2c6dbfe92c76baed6cb422eb8fbae95f10ee057fb654d6cbe3 | [
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Les règles relatives à la constatation de la taxe sur certains services numériques sont déterminées par les dispositions du titre VI du livre Ier et par celles de la présente sous-section. | Code des impositions sur les biens et services | L453-79 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626273 | 2024-01-01 00:00:00 | 24d54276914bffc7115f32e578870dc66d7256663ec518352a1a7f519910bad9 | [
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Tant que le droit de reprise de l'administration est susceptible de s'exercer, en application de l' article L. 177 A du livre des procédures fiscales , les redevables conservent, à l'appui de leur comptabilité, pour chaque service d'intermédiation numérique et chaque service de publicité ciblée, les informations relatives aux éléments suivants : 1° Les montants encaissés mensuellement au titre des contreparties du service, en distinguant, le cas échéant, les sommes qui ne sont pas prises en compte en application de l' article L. 453-73 . A cette fin, sont également distingués les montants encaissés dans une monnaie autre que l'euro, le taux de change retenu en application de l' article L. 453-74 et le montant converti ; 2° Le taux annuel d'empreinte nationale et les éléments quantitatifs mensuels utilisés pour le calculer. Ces informations sont tenues à la disposition de l'administration et lui sont communiquées à première demande. | Code des impositions sur les biens et services | L453-80 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626275 | 2024-01-01 00:00:00 | c98180707b89faa428f49ff05042728076592ac9c7feee222a57c3a3932cef50 | [
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Les règles relatives au paiement de la taxe sur certains services numériques sont déterminées par les dispositions du titre VII du livre Ier et par celles de la présente sous-section . | Code des impositions sur les biens et services | L453-81 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626279 | 2024-01-01 00:00:00 | b2eac4e43e5a181367a91ab3d2df2f1502e92da5015299c7b0a288e3d110c00c | [
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La taxe fait l'objet d'acomptes. | Code des impositions sur les biens et services | L453-82 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626281 | 2024-01-01 00:00:00 | 3bb99fe8b341778674e3cdb4d9e179e80a24790a84bea6ecea954c2a96d41ea8 | [
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Les règles relatives au contrôle, au recouvrement et au contentieux de la taxe sur certains services numériques sont déterminées par les dispositions du titre VIII du livre Ier. | Code des impositions sur les biens et services | L453-83 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626285 | 2024-01-01 00:00:00 | 568c3f023400358461e68d585ce8883b7d6080ca279e0188451a605f71e6ab66 | [
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Les règles relatives à la taxe sur la publicité télévisuelle et autres ressources liées à la diffusion d'un service de télévision sont déterminées par les dispositions du livre Ier , par celles du chapitre Ier du présent titre et par celles de la présente section . | Code des impositions sur les biens et services | L454-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626291 | 2024-01-01 00:00:00 | a40082b6a5f3ac813c89e1b0634c1d6230a099ac1c0f967b5bb4614db9e1beca | [
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Est soumis à la taxe : 1° Le service de diffusion de messages publicitaires ou de parrainage sur : a) Un service de télévision qui répond aux conditions prévues à l'article L. 454-3 ; b) Un service de rattrapage du service mentionné au a dont les caractéristiques sont déterminées par décret ; 2° La ressource publique reçue par l'éditeur du service mentionné au a du 1° au titre de ce service ; 3° Le service interactif au sens de l'article L. 454-4. | Code des impositions sur les biens et services | L454-2 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626293 | 2024-01-01 00:00:00 | 419f8793c731d6fcfcb7b3337a7340f3cdaded3f922b3f2df5502dc93ca0a864 | [
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Le service de télévision mentionné à l'article L. 454-2 répond aux conditions cumulatives suivantes au cours de l'année civile précédant celle de l'intervention du fait générateur : 1° Une ou plusieurs œuvres cinématographiques ou autres œuvres audiovisuelles éligibles aux aides financières mentionnées au 2° de l' article L. 111-2 du code du cinéma et de l'image animé y a été programmée ; 2° La personne qui édite ce service est établie sur le territoire de taxation mentionné à l'article L. 454-5. Toutefois n'est pas concerné le service de télévision dont les programmes sont consacrés à l'information du public et sont exclusivement produits et réalisés intégralement avec les moyens de production de l'éditeur. | Code des impositions sur les biens et services | L454-3 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626295 | 2024-01-01 00:00:00 | 5d855c6de0acea80cd3dbbc3dbc92165b4719a6e1394b1729f86f19c2ff38511 | [
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Le service interactif mentionné au 3° de l'article L. 454-2 s'entend du service qui répond aux conditions cumulatives suivantes : 1° Il est proposé lors de la diffusion du programme d'un service de télévision répondant aux conditions prévues à l'article L. 454-3, autre qu'un programme servant une grande cause nationale ou d'une grande cause d'intérêt général lorsque les recettes perçues servent au financement de ces causes ; 2° Il est mis en œuvre au moyen de communications électroniques dédiées et fourni à la demande individuelle des personnes ; 3° Le prix appliqué en contrepartie du service interactif est collecté par la personne qui fournit les communications électroniques mentionnées au 2° au titre de la réalisation de ces communications. | Code des impositions sur les biens et services | L454-4 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626297 | 2024-01-01 00:00:00 | 5b24dab40a672aceab073c1a6b2c3551dd5641d674028f927ca9d6a3c51c96b0 | [
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Le territoire de taxation comprend, outre le territoire unique mentionné à l' article L. 411-5 , les territoires des collectivités suivantes : 1° Saint-Barthélemy ; 2° Saint-Martin ; 3° Saint-Pierre-et-Miquelon. Les dispositions du présent code relatives à la taxe sur la publicité télévisuelle et autres ressources liées à la diffusion de services de télévision sont applicables dans les collectivités mentionnées aux 1° à 3°. | Code des impositions sur les biens et services | L454-5 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626299 | 2024-01-01 00:00:00 | 0a359a5f6f1ddb5ecc56347d3b58841036cdb65eea4a70df8e020ffedafc5756 | [
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Le fait générateur de la taxe est constitué par l'achèvement de l'année civile au cours de laquelle une personne a encaissé des contreparties au titre des services et ressources publiques soumis à la taxe. Toutefois, en cas de cessation d'activité d'une telle personne, il est constitué par cette cessation. | Code des impositions sur les biens et services | L454-6 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626301 | 2024-01-01 00:00:00 | a6e0a30b5557f87b32e8e04b1f3f7a724258460d19fb34d8cc11ac549c14295f | [
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Le montant de la taxe est égal, pour chaque service de télévision qui répond aux conditions prévues à l'article L. 454-3, au produit des facteurs suivants : 1° La somme des contreparties et ressources publiques encaissées au cours de l'année civile au titre des services mentionnés à l'article L. 454-2, minorée dans les conditions prévues aux articles L. 454-8 et L. 454-9 ; 2° Le taux de 5,15 %, le cas échéant, modifié dans les conditions prévues à l'article L. 454-10. | Code des impositions sur les biens et services | L454-7 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626303 | 2024-01-01 00:00:00 | 23ab17b16409061ad880218fa22751ca1eeddb753e61b9aacc451795763c79d8 | [
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Aux fins de la détermination du facteur mentionné au 1° de l'article L. 454-7, pour les contreparties encaissées au titre du service mentionné au a du 1° de l'article L. 454-2 et les ressources publiques mentionnées au 2° du même article, seule est prise en compte la fraction qui excède l'un des seuils suivants : 1° Sauf dans le cas mentionné au 2°, 10 millions d'euros ; 2° Lorsqu'aucune contrepartie n'est encaissée au titre des services de diffusion des messages publicitaires, 30 millions d'euros. Le présent article est appliqué, le cas échéant, après la règle particulière prévue à l'article L. 454-9. | Code des impositions sur les biens et services | L454-8 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626305 | 2024-01-01 00:00:00 | 8c118914c9a219b3ce698b5ee427a755e94691ff4e7558a4e028b582acb2e844 | [
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Aux fins de la détermination du facteur mentionné au 1° de l'article L. 454-7, les ressources publiques encaissées au titre des services de télévision édités par la société nationale de programme France Télévisions mentionnée au I de l' article 44 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication sont comptabilisées dans les conditions suivantes : 1° N'est pas prise en compte la ressource publique encaissée au titre des services de télévision à caractère régional ou local qui sont propres à un ou plusieurs territoires d'outre-mer ; 2° Les ressources publiques autres que celle mentionnée au 1° sont prises en compte pour 92 % de leur valeur. | Code des impositions sur les biens et services | L454-9 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626307 | 2024-01-01 00:00:00 | fee305271c31a6e50547d252af7fa755d836661581387fdc632b8d11f42b24e2 | [
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Le taux mentionné au 2° de l'article L. 454-7 est réduit à 2,575 % lorsque le service de télévision répond à l'une des conditions suivantes : 1° Il est constitué d'un service de télévision à caractère régional ou local qui est propre à un territoire d'outre-mer ; 2° Il est constitué d'un service de télévision édité par une personne établie dans l'une des collectivités régies par l' article 73 de la Constitution ou dans l'une de celles mentionnées aux 1° à 3° de l'article L. 454-5. | Code des impositions sur les biens et services | L454-10 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626309 | 2024-01-01 00:00:00 | 737e3bca7c53f917084b04a526af948a859d3f1bf7cce437fe7b384f86b1861e | [
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Est redevable de la taxe la personne mentionnée à l'article L. 454-6. A cette fin, les contreparties encaissées par une personne autre que l'éditeur du service de télévision qui répond aux conditions prévues à l'article L. 454-3 et reversées par elle sont réputées être encaissées par le bénéficiaire de ce reversement. | Code des impositions sur les biens et services | L454-11 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626311 | 2024-01-01 00:00:00 | 49e6932a78b3e044df7ad6e00f70375f8173681d04ea1e4555b473ef109f3cf6 | [
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Lorsque plusieurs personnes sont redevables au titre d'un même service de télévision qui répond aux conditions prévues à l'article L. 454-3, le montant de la taxe est établi séparément pour chacune d'entre elles à partir des seules contreparties et ressources publiques qu'elle a encaissées, compte tenu du second alinéa de l'article L. 454-11. Pour l'application de l'article L. 454-8 à chacune de ces personnes, le seuil prévu à cet article est pris en compte à hauteur de la proportion des contreparties et ressources publiques que cette personne a encaissées et auxquelles ce seuil est applicable. | Code des impositions sur les biens et services | L454-12 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626313 | 2024-01-01 00:00:00 | b5c98a9c7813849dba0fc6e5ea59ac5af3c59edbc1234c34587451a98b52e025 | [
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La taxe fait l'objet d'acomptes. | Code des impositions sur les biens et services | L454-13 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626315 | 2024-01-01 00:00:00 | 3bb99fe8b341778674e3cdb4d9e179e80a24790a84bea6ecea954c2a96d41ea8 | [
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Pour les éléments mentionnés à l' article L. 180-1 , la taxe est également régie par les dispositions du chapitre V du titre Ier du livre Ier du code du cinéma et de l'image animée. | Code des impositions sur les biens et services | L454-14 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626317 | 2024-01-01 00:00:00 | 5f47268cbbd3beec434a81e0845d5c517ad35fe5820cc5873f22c23b8d33ba04 | [
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L'affectation de la taxe est déterminée par le 5° de l' article L. 116-1 du code du cinéma et de l'image animée . | Code des impositions sur les biens et services | L454-15 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626319 | 2024-01-01 00:00:00 | 63fc513966cf954790173c3546677d7a4f26919201cec1955b811f6a33d51141 | [
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Les règles relatives à la taxe sur la publicité diffusée au moyen de services d'accès à des contenus audiovisuels à la demande sont déterminées par les dispositions du livre Ier , par celles du chapitre Ier du présent titre et par celles de la présente section . | Code des impositions sur les biens et services | L454-16 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626323 | 2024-01-01 00:00:00 | b1fc3ac9e6e145f5fc612bcf010cb383b105dbdace0748b3ac277f93e42fe777 | [
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Est soumis à la taxe le service de diffusion de messages publicitaires et de parrainage sur un service d'accès à des contenus audiovisuels qui répond aux conditions prévues à l'article L. 454-18. | Code des impositions sur les biens et services | L454-17 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626325 | 2024-01-01 00:00:00 | 426d52874dc44bcfa58a675211b851bbbac5eac9206d45547f8ca5e5d2046993 | [
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Le service d'accès à des contenus audiovisuels mentionné à l'article L. 454-17 répond aux conditions cumulatives suivantes : 1° Il donne ou permet l'accès à des contenus audiovisuels fournis sur demande individuelle formulée par voie de communications électroniques de personnes qui sont établies, ont leur domicile ou ont leur résidence habituelle sur le territoire de taxation mentionné à l'article L. 454-19 ; 2° Il ne relève pas de l' article L. 454-3 ; 3° Lorsqu'il est fourni à titre gratuit : a) L'accès aux contenus audiovisuels mentionnés au 1° ne présente pas un caractère accessoire ; b) Son objet principal n'est : -ni l'information du public ; -ni la promotion auprès du public d'œuvres cinématographiques ou audiovisuelles, ni la fourniture d'informations relatives à ces œuvres. | Code des impositions sur les biens et services | L454-18 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626327 | 2024-01-01 00:00:00 | ae6caa97204daa6e479097388338264e41d38f7bd6ceed63afb1fb27e3be32e4 | [
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Le territoire de taxation comprend, outre le territoire unique mentionné à l' article L. 411-5 , les territoires des collectivités suivantes : 1° Saint-Barthélemy ; 2° Saint-Martin ; 3° Saint-Pierre-et-Miquelon. Les dispositions du présent code relatives à la taxe sur la publicité diffusée au moyen de services d'accès à des contenus audiovisuels à la demande sont applicables dans les collectivités mentionnées aux 1° à 3°. | Code des impositions sur les biens et services | L454-19 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626329 | 2024-01-01 00:00:00 | c007dd461749ca070f6236a9fdbde9942f4e1bd33c9932bb0520c5fc4f93b711 | [
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Le fait générateur de la taxe est constitué par l'achèvement de l'année civile au cours de laquelle une personne a encaissé des contreparties au titre des services soumis à la taxe. Toutefois, en cas de cessation d'activité d'une telle personne, il est constitué par cette cessation. | Code des impositions sur les biens et services | L454-20 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626331 | 2024-01-01 00:00:00 | f3bc63f35c0fa3bdd9204a1aed09aabbde353720b95e7b2ac97cbc8c9431d218 | [
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Le montant de la taxe est égal, pour chaque service d'accès à des contenus audiovisuels éligible, au produit des facteurs suivants : 1° La fraction excédant 100 000 euros de la somme des contreparties des services de diffusion de messages publicitaires et de parrainage taxables encaissées au cours de l'année civile, cette somme étant préalablement minorée dans les conditions prévues aux articles L. 454-22 et L. 454-23 ; 2° Le taux de 5,15 %, le cas échéant modifié dans les conditions prévues à l'article L. 454-24. | Code des impositions sur les biens et services | L454-21 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626333 | 2024-01-01 00:00:00 | bf8b02b32ba7b867f4a8d6810d4afc4a7b26f4972b5ca698398cc9eaa9c40402 | [
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Pour le service d'accès à des contenus audiovisuels qui répond aux conditions prévues à l'article L. 454-18 fourni à titre gratuit et dont l'objet principal est de donner accès à des contenus audiovisuels créés par des utilisateurs privés à des fins de partage et d'échanges au sein de communautés d'intérêt, les contreparties mentionnées au 1° de l'article L. 454-21 sont comptabilisées à hauteur de 34 % de leur valeur. | Code des impositions sur les biens et services | L454-22 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626335 | 2024-01-01 00:00:00 | 2e1e89af9bb70a7cdf968c8404784940b8510af008f369044f3bee9cd883a5bc | [
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Aux fins de la détermination du facteur mentionné au 1° de l'article L. 454-21, sont déduits les montants acquittés au titre des impositions de toutes natures mises en place dans un autre Etat membre de l'Union européenne et portant spécifiquement sur le service taxable mentionné à l'article L. 454-17. | Code des impositions sur les biens et services | L454-23 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626337 | 2024-01-01 00:00:00 | 398eb55cc4cc8be3280e8f71a21bd968cb8a3e780d3e08212c972a112c9d17f7 | [
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Le taux prévu au 2° de l'article L. 454-21 est porté à 15 % pour la fraction des contreparties des services de diffusion de messages publicitaires et de parrainage taxables se rapportant à l'accès à des contenus à caractère pornographique ou d'incitation à la violence sur le service d'accès à des contenus audiovisuels qui répond aux conditions prévues à l'article L. 454-18. | Code des impositions sur les biens et services | L454-24 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626339 | 2024-01-01 00:00:00 | c3a710d9514e06f7ee2fb000b8c9e621cec38627e35e9296519b70756a4b03ba | [
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La taxe devient exigible à chaque encaissement d'une contrepartie mentionnée au 1° de l'article L. 454-21. | Code des impositions sur les biens et services | L454-25 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626341 | 2024-01-01 00:00:00 | 242748cdcccefe00fa9151d9f427bf60700c060c7b15826164de0d6ac2918055 | [
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Est redevable la personne mentionnée à l'article L. 454-20. A cette fin, lorsque le service d'accès à des contenus audiovisuels qui répond aux conditions prévues à l'article L. 454-18 est fourni à titre gratuit, les contreparties encaissées par une personne autre que le fournisseur de ce service qui sont reversées sont réputées être encaissées par le bénéficiaire de ce reversement. | Code des impositions sur les biens et services | L454-26 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626343 | 2024-01-01 00:00:00 | bd9f444a6244ca8f5d088354d1d1d96a933b3f6b0b63d57062a5caf9c5e50a1c | [
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Lorsque plusieurs personnes sont redevables au titre d'un même service d'accès à des contenus audiovisuels qui répond aux conditions prévues à l'article L. 454-18, le montant de la taxe est établi séparément pour chacune d'elles à partir des seules contreparties que chacune a encaissées, compte tenu du second alinéa de l'article L. 454-26. Lorsqu'un service d'accès à des contenus audiovisuels qui répond aux conditions prévues à l'article L. 454-18 est fourni à titre gratuit, pour l'application du 1° de l'article L. 454-21 à chacune de ces personnes, le seuil prévu à ce 1° est pris en compte à hauteur de la proportion des contreparties de ce service qu'elle a encaissées. | Code des impositions sur les biens et services | L454-27 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626345 | 2024-01-01 00:00:00 | d1fecf958de81c9961db07254eb26f04eaadf42c15faa9196b3cb1bc50a72d52 | [
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L'affectation de la taxe est déterminée par le 6° de l' article L. 116-1 du code du cinéma et de l'image animée . | Code des impositions sur les biens et services | L454-28 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626347 | 2024-01-01 00:00:00 | 0ba3d353e3a243d693ebd73c83485b26905cb6b175303924d0c1f26b8cf2aa80 | [
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Les règles relatives à la taxe sur la publicité diffusée au moyen de documents imprimés sont déterminées par les dispositions du livre Ier , par celles du chapitre Ier du présent titre et par celles de la présente section . | Code des impositions sur les biens et services | L454-29 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626351 | 2024-01-01 00:00:00 | c6c3bed8e62e6ef1e604253daf7a6e30a2d4ac0391dcbf35d8935a43ad8cee2b | [
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Sont soumises à la taxe la réalisation et la distribution, pour les besoins de la promotion des activités économiques d'une entreprise, de messages publicitaires diffusés au moyen d'un support taxable sur le territoire de taxation mentionné à l' article L. 411-5 . Le support taxable s'entend d'un imprimé publicitaire au sens de l'article L. 454-31 ou d'un journal gratuit au sens de l'article L. 454-32, autre que les catalogues mentionnés à l'article L. 454-33. | Code des impositions sur les biens et services | L454-30 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626353 | 2024-01-01 00:00:00 | 5549017548c05512e2e4f9fdce7068d7410e6a0d7ca86316c58a1c61684058ef | [
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L'imprimé publicitaire s'entend de tout document destiné à être distribué aux lecteurs dont la fonction principale est la diffusion de messages publicitaires qui y sont imprimés. | Code des impositions sur les biens et services | L454-31 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626355 | 2024-01-01 00:00:00 | 018d5ba34615d2b8bea8fa544561c77316c01728ae7d3eee1077ce19f28ca5f8 | [
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Le journal gratuit s'entend de toute publication imprimée à destination du public, à caractère périodique et dont les exemplaires sont majoritairement mis gratuitement à la disposition des lecteurs. | Code des impositions sur les biens et services | L454-32 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626357 | 2024-01-01 00:00:00 | a8deaf139dc6eb53e97b00fde6e1138fe1f0542ea04e6313837d9948c186af54 | [
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N'est pas un support taxable le catalogue adressé nominativement par voie postale dont l'objet est de permettre la réalisation intégrale, au moyen de techniques de communication à distance, d'une livraison de bien ou d'une prestation de service et qui décrit les caractéristiques de ces opérations et les moyens de les conclure. | Code des impositions sur les biens et services | L454-33 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626359 | 2024-01-01 00:00:00 | 03eacc615ca490446502a1195ea57c0a6ceaac45960b6eac4e05dd6c8d5378cc | [
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Le fait générateur de la taxe est constitué par l'achèvement de l'année civile au cours de laquelle une entreprise engage des dépenses concourant aux finalités mentionnées à l'article L. 454-30 pour les besoins de la promotion de ses activités économiques. Toutefois, en cas de cessation d'activité d'une telle entreprise, il est constitué par cette cessation. | Code des impositions sur les biens et services | L454-34 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626361 | 2024-01-01 00:00:00 | 26e8077a2004edc395459c439755eff2873f576a7f6f22c5de4a886815be4165 | [
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Sont exonérées la réalisation et la distribution de messages publicitaires pour les besoins des opérations mentionnées aux 9° du 4 et 1° du 7 de l' article 261 du code général des impôts . | Code des impositions sur les biens et services | L454-35 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626363 | 2024-01-01 00:00:00 | a43b185b6d1c663252010ce6b5cb87cfafcc5c791158d3a4f459f0a7c4e6e359 | [
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Sont exonérées la réalisation et la distribution de messages publicitaires pour les besoins de la personne dont le chiffre d'affaires, évalué au cours de l'année civile précédente dans les conditions prévues aux I et III de l' article 293 D du code général des impôts , est inférieur à 763 000 €. | Code des impositions sur les biens et services | L454-36 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626365 | 2024-01-01 00:00:00 | 37bf6b172f289d3f405f97c185ebfdcd2204a1e33181d07858cbec6bb278b289 | [
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Le montant de la taxe est égal, pour chaque entreprise et chaque année civile, au produit des facteurs suivants : 1° La somme des dépenses engagées au cours de cette année qui concourent aux finalités mentionnées à l'article L. 454-30 et ne relèvent pas de l'article L. 454-35 ou de l'article L. 454-36 ; 2° Le taux de 1 %. | Code des impositions sur les biens et services | L454-37 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626367 | 2024-01-01 00:00:00 | a60aedf86d213dceb06caf326d90f5fb6bcf811169bbe0af6e54a76b4f614f19 | [
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Est redevable de la taxe l'entreprise mentionnée à l'article L. 454-34. | Code des impositions sur les biens et services | L454-38 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626369 | 2024-01-01 00:00:00 | 3cc276f8cfd3f8a2ed02b152b301337a20a5dd7f32e3bd07a66e79a8cdde145b | [
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Les règles relatives aux éléments taxables et aux territoires de la taxe sur la publicité extérieure sont déterminées par les dispositions du livre Ier, par celles de la section unique du chapitre Ier du présent titre et par celles de la présente sous-section . | Code des impositions sur les biens et services | L454-39 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626375 | 2024-01-01 00:00:00 | 0a31455cc61b7b447bbfefb7a64c197ea504cb2b243371e4d1a8fe2fed7f0271 | [
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Est soumis à la taxe le support publicitaire au sens des articles L. 454-41 et L. 454-42 pour lequel les conditions suivantes sont cumulativement remplies : 1° Il est fixe ; 2° Il ne relève pas de l'une des exemptions prévues à l'article L. 454-44 ou L. 454-45 ; 3° Il est situé sur le territoire d'une autorité compétente au sens de l'article L. 454-46 qui a institué la taxe. | Code des impositions sur les biens et services | L454-40 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626377 | 2024-01-01 00:00:00 | 246a71c2a001ea24c7488806d3a4934a72dd23749de68cdd22a00873e3e31541 | [
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Le dispositif publicitaire, l'enseigne et la préenseigne s'entendent au sens respectivement des 1°, 2° et 3° de l' article L. 581-3 du code de l'environnement , lorsque les conditions prévues à l' article L. 581-2 du même code sont remplies. | Code des impositions sur les biens et services | L454-41 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626379 | 2024-01-01 00:00:00 | b01904970bab5e3750e669512a3461e429d066c879a7629b694b64e7bd9c9a98 | [
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Constitue un support publicitaire : 1° Chacune des faces d'un dispositif publicitaire, appréciées comme autant de supports distincts ; 2° L'ensemble des faces visibles des enseignes installées sur un même immeuble, dépendances comprises, se rapportant à une même activité, apprécié comme un support unique ; 3° Chacune des faces d'une préenseigne, appréciée comme autant de supports distincts. | Code des impositions sur les biens et services | L454-42 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626381 | 2024-01-01 00:00:00 | 5c2ff9a88cff22f47ab1e477f2357ac79c77700ce514b00dc9a343bd3ed77430 | [
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Le support numérique s'entend du support sur lequel les inscriptions, formes et images sont affichées au moyen d'un terminal informatique. | Code des impositions sur les biens et services | L454-43 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626383 | 2024-01-01 00:00:00 | 38678429b6ac976daf3ef6d3feb89a291cf7a6bcb23ae5c76c2c1a8541ddedf5 | [
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N'est pas soumis à la taxe le support dont le seul objet est : 1° L'affichage d'informations à visée non commerciale ; 2° L'indication d'une direction, sous réserve que le support ait le caractère d'une enseigne ; 3° L'indication du lieu d'exercice d'une profession réglementée. | Code des impositions sur les biens et services | L454-44 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626385 | 2024-01-01 00:00:00 | f6a9a43da806b0ab2b00593bae8e19b4a7c99fa009eb749c50fcd9a5b5744fd1 | [
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N'est pas soumis à la taxe le support dont l'objet est l'un des suivants : 1° L'indication des horaires ou des moyens de paiement d'une activité ; 2° L'indication des tarifs d'une activité, sous réserve que la superficie du support soit inférieure ou égale à un mètre carré ; 3° Le respect d'une obligation légale, réglementaire ou résultant d'une convention conclue avec l'Etat. Lorsque seule une fraction du support a un tel objet, l'exemption s'applique à cette seule fraction. | Code des impositions sur les biens et services | L454-45 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626387 | 2024-01-01 00:00:00 | 80c8636660236f062eeecb16958d0c23f70046d1841ddb9df012ee2623d35e31 | [
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L'autorité compétente s'entend de la commune, de l'établissement public de coopération intercommunale ou de la métropole de Lyon mentionnée à l' article L. 2333-6 du code général des collectivités territoriales et qui est situé sur le territoire de taxation mentionné à l' article L. 454-49 . | Code des impositions sur les biens et services | L454-46 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626389 | 2024-01-01 00:00:00 | 32c09cab0207d1df6f3364db865f494728b8aa86c9e018f72669773185bce550 | [
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L'autorité compétente peut exercer les compétences qui lui sont dévolues par la présente section par des délibérations prises avant le 1er juillet de l'année précédant celle du fait générateur de l'imposition pour lequel ces délibérations prennent effet. | Code des impositions sur les biens et services | L454-47 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626391 | 2024-01-01 00:00:00 | 99b8c1802214111c8f704fecb680253281f30f4d1f423042bb85cc62ba92199f | [
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La population d'une autorité compétente s'entend de celle constatée au 1er janvier de l'année précédant le fait générateur. | Code des impositions sur les biens et services | L454-48 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626393 | 2024-01-01 00:00:00 | 019026b4b4b437b41de9f50d40dd4d45b9cbe17391ce8de0da39b5fea0b3e072 | [
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Le territoire de taxation comprend, outre le territoire unique mentionné à l' article L. 411-5 , les territoires des collectivités suivantes : 1° Saint-Martin ; 2° Saint-Pierre-et-Miquelon. Les dispositions du présent code relatives à la taxe sur la publicité extérieure sont applicables dans les collectivités mentionnées aux 1° et 2°. | Code des impositions sur les biens et services | L454-49 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626395 | 2024-01-01 00:00:00 | 74efe708f2e2c571d8dfeb50d042caef727b18c9c9894245783354acd83b0ac5 | [
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Les règles relatives au fait générateur de la taxe sur la publicité extérieure sont déterminées par les dispositions du livre Ier et par celles de la présente sous-section. | Code des impositions sur les biens et services | L454-50 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626399 | 2024-01-01 00:00:00 | 4d86fd2f82a13445c30885f6bcc5d04b344027bd328ddb2ad68eb96b69692ffa | [
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Le fait générateur de la taxe est constitué, pour chaque support taxable, par la réunion, lors de chaque année civile, de l'ensemble des conditions mentionnées à l' article L. 454-40 . | Code des impositions sur les biens et services | L454-51 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626401 | 2024-01-01 00:00:00 | b98ee3e06642cc53ddf76a43887f40bbf1d621bb1ab9a67de88476b12ccf325e | [
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Les règles relatives au montant de la taxe sur la publicité extérieure sont déterminées par les dispositions du livre Ier et par celles de la présente sous-section. | Code des impositions sur les biens et services | L454-52 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626405 | 2024-01-01 00:00:00 | 7a0e359888f3602661183917b420c121f064641e3e29c65011eaae63d7841a27 | [
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Le montant de la taxe est égal au produit des facteurs suivants : 1° Le taux annuel d'assujettissement au sens de l'article L. 454-54 ; 2° La base imposable résultant des dispositions du paragraphe 1 de la présente sous-section ; 3° Le tarif résultant des paragraphes 2 ou 3 de la présente sous-section . | Code des impositions sur les biens et services | L454-53 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626407 | 2024-01-01 00:00:00 | 2f643d1a4111364ae9c445c6a561e756f124720f084c33c8816de541e45a696c | [
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Le taux annuel d'assujettissement s'entend du quotient entre : 1° Au numérateur, le nombre de mois au premier jour desquels les conditions prévues à l' article L. 454-40 sont remplies ; 2° Au dénominateur, le nombre douze. | Code des impositions sur les biens et services | L454-54 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626409 | 2024-01-01 00:00:00 | d0c784edb06b2a04812386a3cc933f90c7f220277b3ced801cbb4040b486485e | [
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La base d'imposition est constituée de la superficie exploitée du support taxable au sens de l'article L. 454-56. | Code des impositions sur les biens et services | L454-55 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626413 | 2024-01-01 00:00:00 | 4bd270ee0338f3db8dfdac959a005312074ac76a3c25ab20c4844960c4657229 | [
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La superficie exploitée du support taxable s'entend de celle du rectangle formé par les points extrêmes de l'inscription, forme ou image. | Code des impositions sur les biens et services | L454-56 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626415 | 2024-01-01 00:00:00 | b4f08b8b72fa401ce8eae4e1e6c5f2b2e5821f64bb461f2a02b5380a4a6a0f18 | [
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Lorsque le support taxable permet de rendre visibles plusieurs affiches successivement sur une même face, la superficie d'exploitation déterminée en application de l' article L. 454-56 est multipliée par le nombre de ces affiches. Le premier alinéa n'est pas applicable lorsque le support est numérique ou, si le tarif réduit mentionné au 2° de l' article L. 454-64 n'est pas mis en œuvre par l'autorité compétente, lorsqu'il est apposé sur un kiosque à journaux. | Code des impositions sur les biens et services | L454-57 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626417 | 2024-01-01 00:00:00 | 79ef13f8b5ac3500c30ce2b793b911fce2c87cc23a6808d492bceb0853f898a7 | [
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Les tarifs normaux et maximaux de la taxe sont indexés sur l'inflation dans les conditions prévues par le chapitre II du titre III du livre Ier. Toutefois, l'évolution annuelle ne peut ni être négative ni, pour les tarifs normaux, excéder le montant prévu à l'article L. 454-59 . Le tarif révisé est arrondi au dixième d'euro par mètre carré. L'arrêté mentionnée à l'article L. 132-1 est également signé par le ministre chargé des collectivités territoriales. | Code des impositions sur les biens et services | L454-58 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626421 | 2024-01-01 00:00:00 | a64a100000a8a382ea20dae3bde1bc07a78e09a6e983b6ef43265910d0c7f4b3 | [
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L'augmentation annuelle d'un tarif normal de la taxe ne peut excéder 5 € par mètre carré d'un support. | Code des impositions sur les biens et services | L454-59 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626423 | 2024-01-01 00:00:00 | b13db395152ee923f6072f0ee54a2a8c66266016ab642c916572a83bbaf45f2d | [
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Pour les faces des dispositifs publicitaires et des préenseignes non numériques, les tarifs normaux, déterminés en fonction de la superficie d'exploitation du support et de la population de l'autorité compétente où il est installé, sont, en 2022, les suivants : TARIF EN 2022 POUR LES FACES DES DISPOSITIFS ET DES PRÉENSEIGNES NON NUMÉRIQUES (€/m2) POPULATION DE L'AUTORITÉ COMPÉTENTE (en milliers d'habitants) Inférieure à 50 Supérieure ou égale à 50 et inférieure à 200 Supérieure ou égale à 200 Superficie inférieure ou égale à 50 m2 15,70 20,80 32,40 Superficie supérieure à 50 m2 31,40 41,60 64,80 L'autorité compétente peut réduire chaque tarif normal à un niveau inférieur à celui mentionné à ce tableau. Lorsque l'autorité compétente est une commune dont la population est inférieure à 50 000 habitants qui est membre d'un établissement public de coopération intercommunale dont la population est supérieure ou égale à ce seuil, elle peut également porter le tarif normal figurant à la deuxième colonne de la troisième ligne de ce même tableau à un niveau qui est supérieur à celui qui y est mentionné, sous réserve qu'il soit inférieur ou égal à celui figurant à la troisième colonne de la même ligne. Lorsque l'autorité compétente est une commune dont la population est inférieure à 200 000 habitants qui est membre d'un établissement public de coopération communale à fiscalité propre dont la population est supérieure ou égale à ce seuil, elle peut également porter le tarif normal figurant à la troisième colonne de la troisième ligne de ce même tableau à un niveau qui est supérieur à celui qui y est mentionné, sous réserve qu'il soit inférieur ou égal à celui figurant à la quatrième colonne de la même ligne. | Code des impositions sur les biens et services | L454-60 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626425 | 2024-01-01 00:00:00 | 011b9aa271cd1facad9a9fa5db9df808cda54aa0d3284b77f42b3fc1fcdc6aef | [
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Pour les faces des dispositifs publicitaires et des préenseignes numériques, les tarifs normaux, déterminés en fonction de la superficie d'exploitation du support et de la population de l'autorité compétente où il est installé, sont, en 2022, les suivants : TARIF EN 2022 POUR LES FACES DES DISPOSITIFS ET PRÉENSEIGNES NUMÉRIQUES (€/m2) POPULATION DE L'AUTORITÉ COMPÉTENTE (en milliers d'habitants) Inférieure à 50 Supérieure ou égale à 50 et inférieure à 200 Supérieure ou égale à 200 Superficie inférieure ou égale à 50 m2 48,60 64,20 97,20 Superficie supérieure à 50 m2 97,20 128,40 194,40 La collectivité délibérante peut porter chaque tarif normal à un niveau inférieur à celui mentionné au tableau de l'alinéa précédent. | Code des impositions sur les biens et services | L454-61 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626427 | 2024-01-01 00:00:00 | a22ef523d17bf864d08165996b08104d142eb1456e05e953c5645cf3aacc004a | [
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Pour les ensembles de faces d'enseignes, les tarifs normaux, déterminés en fonction de la superficie d'exploitation du support et de la population de l'autorité compétente où il est installé, sont, en 2022, les suivants : TARIF EN 2022 POUR LES ENSEMBLES DE FACES D'ENSEIGNES (€/m2) POPULATION DE L'AUTORITÉ COMPÉTENTE (en milliers d'habitants) Inférieure à 50 Supérieure ou égale à 50 et inférieure à 200 Supérieure ou égale à 200 Superficie inférieure ou égale à 12 m2 15,70 20,80 62,80 Superficie supérieure à 12 m2 et inférieure ou égale à 50 m2 31,40 41,60 83,20 Superficie supérieure à 50 m2 62,80 62,80 125,60 L'autorité compétente peut porter chaque tarif normal à un niveau inférieur à celui mentionné au tableau de l'alinéa précédent. | Code des impositions sur les biens et services | L454-62 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626429 | 2024-01-01 00:00:00 | ff437041453e9dd5c7b86a2b25ceee4b9f7fe1c9676ea7f0b25745c2daa77221 | [
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Le support dont le seul objet est la promotion d'un spectacle est exonéré. Le bénéfice de cette exonération est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues par le règlement général de minimis . | Code des impositions sur les biens et services | L454-63 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626433 | 2024-01-01 00:00:00 | aee65e7b3b91eae0d872ff1066acc7a4cbbea28eecf81b76ebef5df1be0923ed | [
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L'autorité compétente peut prévoir que sont soumises à un tarif nul ou réduit de moitié chacune des catégories de supports suivantes : 1° Les faces des dispositifs publicitaires exploités en vertu d'une concession conclue dans le cadre de l'exercice des compétences communales ; 2° Les faces des dispositifs publicitaires apposés sur des éléments de mobilier urbain ou des kiosques à journaux. L'autorité peut, pour chacune de ces catégories, différencier les supports non numériques et les supports numériques. Les délibérations instituant ou supprimant ces tarifs réduits ne s'appliquent pas aux supports exploités en vertu de contrats de la commande publique pour lesquels la procédure de passation a été engagée avant leur adoption. Le bénéfice de ces tarifs réduits ou nuls est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues par le règlement général de minimis . | Code des impositions sur les biens et services | L454-64 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626435 | 2024-01-01 00:00:00 | 3a9af2cd9281492806419ed51d82933efcd557c97ada4d0612640c666b730a4a | [
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L'autorité compétente peut prévoir que les faces de préenseignes sont soumises à un tarif nul ou réduit de moitié. Les faces de préenseignes dont la superficie excède 1,5 mètre carré peuvent être exclues du bénéfice du tarif réduit ou faire l'objet d'un tarif réduit différent de celui des faces de péenseignes inférieures ou égales à ce seuil. L'autorité peut, pour chacune de ces catégories, différencier les supports non numériques et les supports numériques. | Code des impositions sur les biens et services | L454-65 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626437 | 2024-01-01 00:00:00 | a40241e26bf8284a69644eba631a598aedc026208ba3f26510e5a70e0cb51d8e | [
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Les ensembles d'enseignes sont soumis aux tarifs réduits suivants : 1° Lorsque la superficie est inférieure ou égale à 7 mètres carrés, un tarif nul ; 2° Lorsque la superficie est inférieure ou égale à 12 mètres carrés, un tarif nul ou réduit de moitié. Ce seuil est déterminé sans tenir compte de la superficie des enseignes scellées au sol et ce tarif ne s'applique pas à ces enseignes ni à celles auxquelles est appliqué le tarif mentionné au 1° ; 3° Lorsque la superficie est supérieure à 12 mètres carrés et inférieure ou égale à 20 mètres carrés, un tarif réduit de moitié. Le tarif mentionné au 1° s'applique sauf délibération contraire de l'autorité compétente. Les tarifs réduits mentionnés aux 2° et 3° s'appliquent sur décision de l'autorité compétente. | Code des impositions sur les biens et services | L454-66 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626439 | 2024-01-01 00:00:00 | 0ba8ca792efa70b0d73fff09bd39132f41ea2a6e1ea0060e8e24b922389726e8 | [
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Les règles relatives à l'exigibilité de la taxe sur la publicité extérieure sont déterminées par les dispositions du livre Ier . | Code des impositions sur les biens et services | L454-67 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626443 | 2024-01-01 00:00:00 | 9b89f24915d3ae6a1beed571d73f64c937a25a1457b64c875292fbb0c565ebb1 | [
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Les règles relatives aux personnes soumises à obligation fiscale pour la taxe sur la publicité extérieure sont déterminées par les dispositions du livre Ier et par celles de la présente sous-section. | Code des impositions sur les biens et services | L454-68 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626447 | 2024-01-01 00:00:00 | d924bbeeeaeca444d595d27bd14ddc673ede74991015395b8632de19bd63879c | [
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Est redevable de la taxe la personne qui exploite le support. | Code des impositions sur les biens et services | L454-69 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626449 | 2024-01-01 00:00:00 | fbbfd864215cfb4093871ade13dc4548d822761b8be227bda246397561efca27 | [
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Par dérogation à l'article L. 454-69, est redevable de la taxe : 1° En cas de défaillance de la personne mentionnée à l'article L. 454-69, le propriétaire du support ; 2° En cas de défaillance de la personne mentionnée au même article L. 454-69 et de la personne mentionnée au 1°, celle pour le compte de laquelle le support a été réalisé. | Code des impositions sur les biens et services | L454-70 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626451 | 2024-01-01 00:00:00 | c9a7e85edc9620ee8f4a6ef337e0061847e9def9d89997370dd2d241828343c0 | [
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Le redevable mentionné à l' article L. 454-69 déclare auprès de l'autorité compétente, dans des conditions déterminées par décret, chaque support pour lequel les conditions prévues à l' article L. 454-40 sont remplies. | Code des impositions sur les biens et services | L454-71 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626453 | 2024-01-01 00:00:00 | 4ba47d8ce8b3e94e2a6f0a5ce77eef8cd09a7c19618617536b90a5486d98d66d | [
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Les règles relatives à la constatation de la taxe sur la publicité extérieure sont, par dérogation aux dispositions du titre VI du livre Ier, déterminées par les dispositions de la présente sous-section. | Code des impositions sur les biens et services | L454-72 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626457 | 2024-01-01 00:00:00 | df6dda1903e7e99d64985e8879c023b8e6eae517278039026f6caea31929237d | [
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La taxe est constatée par l'autorité compétente au moyen d'un titre de recettes sur la base de la déclaration prévue à l' article L. 454-71 , sans préjudice, le cas échéant, des procédures d'établissement particulières applicables lorsqu'il méconnaît ses obligations et mentionnées à l' article L. 454-76 . | Code des impositions sur les biens et services | L454-73 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626459 | 2024-01-01 00:00:00 | 5365dfee213f776cfb13ba41f4fed7588ce369eb0f2da9629086eea3dfb69cac | [
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Les règles relatives au paiement de la taxe sur la publicité extérieure sont déterminées par les dispositions du titre VII du livre Ier . | Code des impositions sur les biens et services | L454-74 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626463 | 2024-01-01 00:00:00 | a67919f99c5addbc4a210b7c3bc6d3f1828484a419ed8e379adcd59091243de6 | [
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Les règles relatives au contrôle, au recouvrement et au contentieux de la taxe sur la publicité extérieure sont déterminées, par dérogation aux dispositions du titre VIII du livre Ier, par les dispositions de la présente sous-section. | Code des impositions sur les biens et services | L454-75 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626467 | 2024-01-01 00:00:00 | 2943cabb15f641b83d5ebff5fedfae9b0a898bf7ab09ddbbd424453de18ada9f | [
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La taxe est régie par les dispositions suivantes : 1° L'article L. 1617-5 du code général des collectivités territoriales ; 2° Celles des sous-sections 3 et 4 de la section 3 du chapitre III du titre III du livre III de la deuxième partie du même code ; 3° Celles du titre III du livre des procédures fiscales applicables aux impôts directs. | Code des impositions sur les biens et services | L454-76 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626469 | 2024-01-01 00:00:00 | 0df367d614eb7c29fc30d27d719a84716c8a5142d79f1f4ed7a4a0d6d78d9e0a | [
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L'affectation du produit de la taxe sur la publicité extérieure est déterminée par l' article L. 2333-6 du code général des collectivités territoriales . | Code des impositions sur les biens et services | L454-77 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626473 | 2024-01-01 00:00:00 | 3abbd758f3b050801595ba290c75c6937a070a1e445fd8c4d411a0ab1fa5e6ec | [
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Les règles relatives à la taxe sur le visa d'exploitation cinématographique sont déterminées par les dispositions du livre Ier et par celles de la présente section . | Code des impositions sur les biens et services | L455-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626479 | 2024-01-01 00:00:00 | 1fb5c1d3cdcea4d7ddb0015c44deab08d82cd076b5ee3debbea3aa790b4249da | [
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Le territoire de taxation comprend, outre le territoire unique mentionné à l' article L. 411-5 , les territoires des collectivités suivantes : 1° Saint-Barthélemy ; 2° Saint-Martin ; 3° Saint-Pierre-et-Miquelon. Les dispositions du présent code relatives à la taxe sur le visa d'exploitation cinématographique sont applicables dans les collectivités mentionnées aux 1° à 3°. | Code des impositions sur les biens et services | L455-2 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626481 | 2024-01-01 00:00:00 | 6c2c682015e8df1e47f11df174fdda2fffb0bad25e455616b938b1749de55958 | [
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Le fait générateur de la taxe est constitué par la délivrance du visa d'exploitation cinématographique prévu à l' article L. 211-1 du code du cinéma et de l'image animée . | Code des impositions sur les biens et services | L455-3 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626483 | 2024-01-01 00:00:00 | 28318421938b60cf4216d721a43287357206d12b2ef455920386762bcdca8f9c | [
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Le montant de la taxe est égal au produit des facteurs suivants : 1° La durée de l'œuvre cinématographique objet du visa, exprimée en minutes et arrondie à l'unité ; 2° Le tarif de 0,82 € par minute. Toutefois, le montant est nul lorsque ce produit est inférieur à 10 €. | Code des impositions sur les biens et services | L455-4 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626485 | 2024-01-01 00:00:00 | f5976da3f836340b29554a99176bb11e32255d63a3f7904bca3a7434ee3be5d9 | [
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Par dérogation à l' article L. 161-1 , la taxe est constatée par le Centre national du cinéma et de l'image animée. | Code des impositions sur les biens et services | L455-5 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626487 | 2024-01-01 00:00:00 | 5328b4aeb59697f1b2205c18fc7557f6e6808b2909b30125c95cc971836f9288 | [
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Est redevable de la taxe la personne qui sollicite le visa mentionné à l'article L. 455-3. | Code des impositions sur les biens et services | L455-6 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626489 | 2024-01-01 00:00:00 | 30396cbe4ffba01f388f518f21d5fd54739ae32cb2feda007cc0f495192b1a84 | [
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Par dérogation à l' article L. 180-1 , les règles relatives au contrôle, au recouvrement et au contentieux de la taxe sont déterminées par les dispositions suivantes : 1° S'agissant de la désignation des personnes compétentes en matière de contrôle, de recouvrement et de traitement des réclamations, celles du chapitre V du titre Ier du livre Ier du code du cinéma et de l'image animée ; 2° S'agissant des pouvoirs des personnes chargées du contrôle, des procédures de contrôle, des procédures d'établissement de l'impôt en cas de méconnaissance par le redevable de ses obligations, du recouvrement autre que le paiement spontané et des sanctions, celles du livre II du code général des impôts et du livre des procédures fiscales qui sont applicables aux droits de timbre ; 3° S'agissant du contentieux de l'assiette, celles du titre III du livre des procédures fiscales applicables aux taxes sur le chiffre d'affaires. | Code des impositions sur les biens et services | L455-7 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626491 | 2024-01-01 00:00:00 | 239dca0d105264f07cdb28fed25ba861f44392946e690041f6770340d4845980 | [
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