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L'affectation de la taxe est déterminée par le 7° de l' article L. 116-1 du code du cinéma et de l'image animée .
Code des impositions sur les biens et services
L455-8
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626493
2024-01-01 00:00:00
fe99bb8724310cea16a7f59c214795610f29c7cfebd5b7511eab89f47d499869
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Les règles relatives à la taxe sur l'autorisation d'exercice de l'activité d'exploitant d'établissement de spectacles cinématographiques sont déterminées par les dispositions du livre Ier et par celles de la présente section.
Code des impositions sur les biens et services
L455-9
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626497
2024-01-01 00:00:00
6849e76c2c0bb6e940ce4a61d8cea1d3ac1c9d22e0eac5d6a4531af2bde87f6b
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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 l'autorisation d'exercice de l'activité d'exploitant d'établissement de spectacles cinématographiques sont applicables dans les collectivités mentionnées aux 1° à 3°.
Code des impositions sur les biens et services
L455-10
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626499
2024-01-01 00:00:00
fd80c502737d6aaa1ed707b1fb4a070e1b573bf763bb6eba04515a63e6f7e376
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Le fait générateur de la taxe est constitué par la délivrance de l'autorisation d'exercice de l'activité d'établissement de spectacles cinématographiques prévue à l' article L. 212-2 du code du cinéma et de l'image animée .
Code des impositions sur les biens et services
L455-11
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626501
2024-01-01 00:00:00
aa767e2e301563a168aef646ddd9b238a4786b83009a776bba0fb9337db5f6cf
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Le montant de la taxe est égal au produit des facteurs suivants : 1° Le nombre des salles de l'établissement ou, en cas d'activité itinérante, le nombre des lieux de projection des œuvres ; 2° Le tarif de 16 € par salle ou de 5 € par lieu de projection.
Code des impositions sur les biens et services
L455-12
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626503
2024-01-01 00:00:00
4890870ea77e61fc922b63d9e324c55687225ab74b0df04fa642ff71f5ebdd7c
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-0.02703223191201687, 0.03531859442591667, 0.05414285138249397, -0.058088939636945724 ]
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
L455-13
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626505
2024-01-01 00:00:00
5328b4aeb59697f1b2205c18fc7557f6e6808b2909b30125c95cc971836f9288
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Est redevable de la taxe la personne qui sollicite l'autorisation mentionnée à l'article L. 455-11.
Code des impositions sur les biens et services
L455-14
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626507
2024-01-01 00:00:00
66f4444a2e6ad383b24ead07a6bdfdf8f765039a87bf03f419034afcf00f2a39
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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
L455-15
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626509
2024-01-01 00:00:00
239dca0d105264f07cdb28fed25ba861f44392946e690041f6770340d4845980
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-0.03289312124252319, 0.03432966023683548, 0.00018571695545688272 ]
L'affectation de la taxe est déterminée par le 8° de l' article L. 116-1 du code du cinéma et de l'image animée .
Code des impositions sur les biens et services
L455-16
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626511
2024-01-01 00:00:00
5deeffd783f3e9229bff86b77e7888dd7ae591b992eed5a6dbd5b3602f50e677
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-0.011394433677196503, 0.053945399820804596, 0.08201199769973755, -0.04693299159407616 ]
Les règles relatives à la taxe sur la production et la distribution d'œuvres cinématographiques 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
L455-17
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626515
2024-01-01 00:00:00
3526ba66f5bdef30eda82402ba2f78495cb34efda3ca6cf5f677b3034d2bc123
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-0.0286721158772707, 0.0285870973020792, 0.01603003591299057, -0.0077957953326404095 ]
Est soumise à la taxe l'activité de producteur ou de distributeur d'œuvres cinématographiques exercée par une entreprise établie sur le territoire de taxation mentionné à l'article L. 455-20.
Code des impositions sur les biens et services
L455-18
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626517
2024-01-01 00:00:00
7dbad1bd94d08eb2b0491c46a27227eb0e7a6f322b661abc9406d7ee536b2cb2
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Le producteur s'entend au sens de l' article L. 132-23 du code de la propriété intellectuelle . Le distributeur s'entend de la personne qui assure la diffusion de l'œuvre cinématographique auprès des personnes qui rendent cette œuvre accessible au public, y compris en dehors du territoire de taxation, qu'elle dispose des droits d'exploitation ou qu'elle soit mandatée à cette fin.
Code des impositions sur les biens et services
L455-19
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626519
2024-01-01 00:00:00
70c2990a70a44a091351bbb14c8ad27ca18f0f1e0e7a8b0334f26ba20a84478f
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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 production et la distribution des œuvres cinématographiques sont applicables dans les collectivités mentionnées aux 1° à 3°.
Code des impositions sur les biens et services
L455-20
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626521
2024-01-01 00:00:00
4d2eabaed2dc2bf8e645440035b09482ebc3b013858450affb1bcb7bdda6ba4d
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Le fait générateur de la taxe est constitué par l'encaissement d'une contrepartie mentionnée au 1° de l'article L. 455-22.
Code des impositions sur les biens et services
L455-21
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626523
2024-01-01 00:00:00
b0091b05e19ba7e26de94f3235cdd08b3b954e39817066968a2e97f385995123
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Le montant de la taxe est égal au produit des facteurs suivants : 1° La somme des termes suivants : a) Les contreparties encaissées au titre de la cession des droits d'exploitation de l'œuvre cinématographique, y compris celles constituées des participations financières à la production de l'œuvre pour l'obtention d'un ou plusieurs droits de représentation sur un service de médias audiovisuels ; b) Les contreparties encaissées au titre de l'activité de distributeur de l'œuvre cinématographique, sans préjudice de l'article 1999 du code civil ; 2° Le taux de 0,58 %, sous réserve des articles L. 455-23 et L. 455-24.
Code des impositions sur les biens et services
L455-22
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626525
2024-01-01 00:00:00
b58c0cdd3976b6f6f67bcb400739acc564fcc3351f527ab0f9f498043f8eddff
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Pour les contreparties mentionnées au b du 1° de l'article L. 455-22 relatives à un contenu à caractère pornographique ou d'incitation à la violence, le taux prévu au 2° du même article est porté à 0,68 %.
Code des impositions sur les biens et services
L455-23
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626527
2024-01-01 00:00:00
5b6b75079b2025c48e8f071af87883c7acb6390ba12ad405960af120957c66bc
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Lorsque les contreparties mentionnées au 1° de l'article L. 455-22 se rapportent à la diffusion de l'œuvre cinématographique en dehors du territoire de taxation, le taux prévu au 2° du même article ou, le cas échéant, à l'article L. 455-23 est réduit à 0,55 %.
Code des impositions sur les biens et services
L455-24
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626529
2024-01-01 00:00:00
4b5df1c54ceceee94eb496cdc9288ee7aa1322b3f8fdff3e87e68c5b5dc0d5cf
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Est redevable de la taxe l'entreprise mentionnée à l'article L. 455-18.
Code des impositions sur les biens et services
L455-25
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626531
2024-01-01 00:00:00
f69f30aaaa553dbc038584d156f1fd4ef394509a4eaee1f2edc22b31b542bd5a
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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
L455-26
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626533
2024-01-01 00:00:00
3ca4b69f905c20db05c2a3fc4912c300935ed3ce999558697b266a004ec4a477
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L'affectation de la taxe est déterminée par le 9° de l' article L. 116-1 du code du cinéma et de l'image animée .
Code des impositions sur les biens et services
L455-27
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626535
2024-01-01 00:00:00
323356cc01a4781fad8e12310c05c67f97333edb4fdd428cca5f801f0dec6c44
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Les règles relatives à la taxe sur la cession de droits d'exploitation audiovisuelle des manifestations sportives 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
L455-28
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626539
2024-01-01 00:00:00
127403376b5caf19c1a295a4906aa35f83f347476f7762944392974a1cea0ecf
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Est soumise à la taxe la cession du droit d'exploitation d'une manifestation sportive mentionné au premier alinéa de l' article L. 333-1 du code du sport lorsque les conditions suivantes sont cumulativement remplies : 1° La manifestation est organisée, en tout ou partie, par une association sportive, une société sportive, une société d'économie mixte, une fédération sportive ou une ligue professionnelle mentionnées respectivement aux articles L. 121-1 , L. 122-2 , L. 122-12 , L. 131-1 et L. 132-1 du code du sport ou par une autre personne autorisée en application de l' article L. 331-5 du même code ; 2° La cession porte sur le droit de diffuser la manifestation au moyen d'un service de télévision ou d'un service de médias audiovisuels à la demande ; 3° La cession est réalisée entre la personne mentionnée au 1°, ou une personne agissant directement ou indirectement pour son compte, et une personne qui édite ou distribue un service de communication audiovisuelle mentionné au 2°.
Code des impositions sur les biens et services
L455-29
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626541
2024-01-01 00:00:00
87ceff31829f6c55c4e844ba04858ecf74599ef03484ad3ea671dff9945ec245
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Les dispositions du présent code relatives à la taxe sur la cession de droits d'exploitation audiovisuelle des manifestations sportives sont applicables à Saint-Barthélemy, à Saint-Martin et à Saint-Pierre-et-Miquelon.
Code des impositions sur les biens et services
L455-30
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626543
2024-01-01 00:00:00
4c2d5a3b818b2d288be9f309a6ba06e2c9f69cb581948223a0ccaa010846df07
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Le fait générateur de la taxe est constitué par la conclusion du contrat portant sur la cession mentionnée à l'article L. 455-29.
Code des impositions sur les biens et services
L455-31
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626545
2024-01-01 00:00:00
48aab20d02e8d814bfa94c54c077a66660ebb10f8ec71192bb083fac6f112d66
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Le montant de la taxe est égal au produit des facteurs suivants : 1° La somme des contreparties versées au titre de la cession mentionnée à l'article L. 455-29 ; 2° Le taux de 5 %.
Code des impositions sur les biens et services
L455-32
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626547
2024-01-01 00:00:00
2c3f5896bc354509bf2babe9b027781c4bc8269a37fef7e0c234d854007502fb
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La taxe est exigible à chaque encaissement d'une contrepartie mentionnée au 1° de l'article L. 455-32.
Code des impositions sur les biens et services
L455-33
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626549
2024-01-01 00:00:00
17c920e3e82cbbc3d953bff75a3152e5e944244660bf478a7ec0c4844112f71c
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Est redevable de la taxe la personne qui encaisse une contrepartie mentionnée au 1° de l'article L. 455-32.
Code des impositions sur les biens et services
L455-34
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626551
2024-01-01 00:00:00
db5fb27ceada34321d5d28504fbbcaaf7bce7b13bf7158ee4c6290187a6b969a
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Les redevables sont 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
L455-35
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626553
2024-01-01 00:00:00
2dbe22cdb2b3ba18ee95e4507a7f0f5bdaeda6fdfcdb719b00db483552245b8a
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L'affectation de la taxe est déterminée par le 3° de l' article L. 112-11-1 du code du sport .
Code des impositions sur les biens et services
L455-36
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626555
2024-01-01 00:00:00
e140703ccd75a84de406647f3c73cb531383df30ccbaca7404a5d0b0aa815877
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Les règles relatives à la taxe sur la modification du contrôle d'un service de communication audiovisuelle 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
L455-37
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626559
2024-01-01 00:00:00
2a59aa73b12d97eb2577f46bd7383ee64c09ad607379923d040e0215309cdf2c
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Est soumis à la taxe le changement de propriété d'une personne morale titulaire d'une autorisation d'usage de la ressource radioélectrique pour diffuser, sur le territoire de taxation mentionné à l' article L. 411-5 , des services de communication audiovisuelle qui a été délivrée en application des articles 29 , 29-1 , 30-1 et 30-5 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication, lorsque ce changement répond aux conditions cumulatives suivantes : 1° Il conduit à une modification du contrôle de cette personne morale soumise à l'agrément prévu au cinquième alinéa de l' article 42-3 de la loi du 30 septembre 1986 mentionnée au premier alinéa ; 2° Il résulte d'apports, de cessions ou d'échanges de titres : a) Réalisés entre personnes morales qui ne sont pas susceptibles de relever d'un même groupe au sens des articles 223 A ou 223 A bis du code général des impôts ; b) Et dont la valeur cumulée sur six mois consécutifs est au moins égale à 10 millions d'euros.
Code des impositions sur les biens et services
L455-38
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626561
2024-01-01 00:00:00
b8a35c2ff8ff9f3738668311938e16871f075fcca98bf2dbf4daa87fdbae38c0
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-0.020626643672585487, 0.0006451902445405722, 0.05848785117268562, 0.05362764745950699 ]
Le fait générateur de la taxe est constitué par la délivrance de l'agrément mentionné au 1° de l'article L. 455-38.
Code des impositions sur les biens et services
L455-39
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626563
2024-01-01 00:00:00
7c56bceab8bcd70a55db9b7c789d691735f5c7e0c5f1789b72458a93aed24cfa
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Le montant de la taxe est égal au plus petit des deux montants suivants : 1° Le produit des facteurs suivants : a) La valeur cumulée des cessions, apports et échanges de titres mentionnés au 2° de l'article L. 455-38 ; b) Le taux mentionné à l'article L. 455-41 ; 2° 26 % de la plus-value brute de cession des titres.
Code des impositions sur les biens et services
L455-40
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626565
2024-01-01 00:00:00
dc72dd49d91965022b2f103d5c1755c02e9c8ba5ee183eae7c1f2835dc553936
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Le taux prévu au b du 1° de l'article L. 455-40, déterminé en fonction de la durée entre la date de la délivrance de l'autorisation mentionnée au premier alinéa de l'article L. 455-38 et celle de l'agrément mentionné au 1° du même article, est le suivant : DURÉE ENTRE L'AUTORISATION ET L'AGRÉMENT TAUX (%) Inférieure ou égale à 5 ans 20 Supérieure à 5 ans et inférieure ou égale à 10 ans 10 Supérieure à 10 ans 5
Code des impositions sur les biens et services
L455-41
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626567
2024-01-01 00:00:00
57b2d3d9872f1f2a477c78aba0400b9d0826efbce74a53d324c16c41206ebd13
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Est redevable de la taxe la personne qui, au terme des apports, cessions ou échanges de titres mentionnés au 2° de l'article L. 455-38, a transféré le contrôle de la personne morale mentionnée au premier alinéa du même article.
Code des impositions sur les biens et services
L455-42
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626569
2024-01-01 00:00:00
0b1bc7a6519a86b105cf584456da2e1b4a6ae60c1c1781aa21447c7ab2106e35
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Par dérogation à l' article L. 180-1 , la taxe est régie par les dispositions suivantes : 1° S'agissant des pouvoirs des personnes chargées du contrôle, des procédures de contrôle, des procédures d'établissement de l'impôt, du recouvrement et des sanctions, celles figurant au livre II du code général des impôts et au livre des procédures fiscales qui sont applicables aux droits d'enregistrement ; 2° 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
L455-43
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626571
2024-01-01 00:00:00
a671579a1322c494d628ec92ec4d256bd9cd659bcb52f7f636490cd5e9a57079
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-0.025307178497314453, -0.012767547741532326, 0.00582869304344058, -0.015630774199962616 ]
Les règles relatives à la taxe sur l'utilisation des bandes « 700 MHz » et « 800 MHz » du spectre radioélectrique 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
L455-44
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626575
2024-01-01 00:00:00
491e5475ac65f24e47b1aa6d2e06e5776ca6fc582409ff85af743dda9adf3b09
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Est soumise à la taxe la détention d'une autorisation d'utiliser, sur le territoire de taxation mentionné à l'article L. 455-47 , des fréquences radioélectriques relevant des bandes « 700 MHz » ou « 800 MHz » au sens de l'article L. 455-46 .
Code des impositions sur les biens et services
L455-45
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626577
2024-01-01 00:00:00
53bb72d189b7e2688e622ebeec76b26b0c51ff06042a66f514d20bbca6779354
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La bande « 700 MHz » s'entend de l'ensemble des fréquences du spectre radioélectrique national comprises entre 694 et 790 mégahertz. La bande « 800 MHz » s'entend de l'ensemble des fréquences du spectre radioélectrique national comprises entre 790 et 862 mégahertz.
Code des impositions sur les biens et services
L455-46
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626579
2024-01-01 00:00:00
0b741ea47935f223c7d460329f5211e8b911456ea89053966ba806c199bb199a
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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 l'utilisation des bandes « 700 MHz » et « 800 MHz » du spectre radioélectrique sont applicables dans les collectivités mentionnées aux 1° à 3°.
Code des impositions sur les biens et services
L455-47
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626581
2024-01-01 00:00:00
f218f4229dcfc8743eaaa01e191b7704b038150c5e7c11cf1dfcbbcc92b3592c
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-0.036116208881139755, -0.01569192297756672, 0.03422973304986954, 0.04714467003941536, -0.010127895511686802 ]
Le fait générateur de la taxe est constitué par l'achèvement de l'année civile au cours de laquelle une personne a détenu une autorisation mentionnée à l'article L. 455-45.
Code des impositions sur les biens et services
L455-48
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626583
2024-01-01 00:00:00
909299a7093fbae319ccf87b8bfdff578d0a6118aef37b8c5d94fe73dfb362bd
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Le montant de la taxe est égal, pour chacune des bandes « 700 MHz » et « 800 MHz », au produit des facteurs suivants : 1° Les coûts administratifs causés par les brouillages et définis à l'article L. 455-50, dans la limite de 2 millions d'euros ; 2° La fraction des brouillages réputée imputable au détenteur de l'autorisation et déterminée dans les conditions prévues à l'article L. 455-51.
Code des impositions sur les biens et services
L455-49
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626585
2024-01-01 00:00:00
6d937583509fba7dc88409eab65c8211b71a9e06428ae884979de5b55a6cc338
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Pour chacune des bandes « 700 MHz » et « 800 MHz », les coûts administratifs causés par les brouillages s'entendent des coûts complets engagés au cours de l'année civile mentionnée à l'article L. 455-48 par l'Agence nationale des fréquences pour le recueil et le traitement des réclamations des usagers de services de communication audiovisuelle relatives aux brouillages induits par les stations radioélectriques qui répondent aux conditions cumulatives suivantes : 1° Elles émettent dans cette bande ; 2° Elles ont été mises en service postérieurement à l'autorisation d'utilisation du spectre radioélectrique délivrée en application de l' article 30-1 ou de l' article 30-2 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication aux stations diffusant les services de communication audiovisuelle dont la réception est brouillée.
Code des impositions sur les biens et services
L455-50
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626587
2024-01-01 00:00:00
9bb0337440630b6863eb2fbfbc7c0d2453abc62aeaf05575786ee40077c2c0cd
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La fraction des brouillages réputée imputable à chaque détenteur d'autorisation est déterminée selon une clef de répartition définie par décret en Conseil d'Etat en fonction des coûts rattachés à la zone géographique concernée et de la largeur du ou des blocs de fréquences, en tenant compte, le cas échéant, du partage de l'utilisation des fréquences d'un même bloc entre plusieurs détenteurs d'autorisation.
Code des impositions sur les biens et services
L455-51
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626589
2024-01-01 00:00:00
6fcabf1969fe8f0a28dcf11811b64cb7799566c4bbb0f076af25e0b0f19be892
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-0.015441442839801311, 0.03663533926010132, -0.06044996157288551 ]
Est redevable de la taxe la personne mentionnée à l'article L. 455-48.
Code des impositions sur les biens et services
L455-52
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626591
2024-01-01 00:00:00
cb2d55c870167e1e6e211cad9ef4e0f04e6a1a9cc8234190d24a63b7b03fbc90
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Le titulaire d'une autorisation d'utilisation de fréquences des bandes « 700 MHz » ou « 800 MHz » déclare, dans des conditions déterminées par décret, la date de mise en service des stations radioélectriques émettant ou recevant dans ces bandes.
Code des impositions sur les biens et services
L455-53
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626593
2024-01-01 00:00:00
ae891dabf11175291097908010fa11e678984bdef5866736020a58843e02ae64
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-0.060526277869939804, -0.02536502294242382, 0.021643443033099174, 0.03784584254026413, 0.017289379611611366 ]
Par dérogation à l' article L. 161-1 , la taxe est constatée par l'Agence nationale des fréquences au moyen d'un titre de perception.
Code des impositions sur les biens et services
L455-54
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626595
2024-01-01 00:00:00
68da372134847cfc8a65430f6413ac274c57a8ae5f6af0d77ed0dc548680c08b
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-0.017392536625266075, 0.027557387948036194, -0.01537261437624693 ]
Par dérogation à l' article L. 180-1 , la taxe est régie par les dispositions suivantes : 1° Le I bis de l' article L. 43 du code des postes et des communications électroniques ; 2° Celles des titres III et IV du livre des procédures fiscales qui sont applicables aux impôts directs ou qui lui sont propres ; 3° Le B du III de l' article 55 de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010.
Code des impositions sur les biens et services
L455-55
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626597
2024-01-01 00:00:00
eac3f224b22098a04b77f0cf72c4a0424f02e8eef535de78083e8937326db598
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L'affectation de la taxe est déterminée par le V de l' article L. 43 du code des postes et des communications électroniques .
Code des impositions sur les biens et services
L455-56
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626599
2024-01-01 00:00:00
5ad6e6b0af10cacb4ab2f160b3f71da5a2020f8cdf27c5f6425c704650fe370c
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Les règles relatives aux éléments taxables et aux territoires pour les taxes sur les produits de l'industrie et de l'artisanat sont déterminées par les dispositions du titre Ier du livre Ier et par celles de la présente section .
Code des impositions sur les biens et services
L471-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602461
2022-01-01 00:00:00
f7c5806dd945caceb1d3daa10d3fa12a68c39bb7bd041a76035504d25c5afc3a
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Sont soumis aux taxes sur les produits de l'industrie et de l'artisanat les biens suivants : 1° Les biens des industries de l'horlogerie, de la bijouterie-joaillerie, de l'orfèvrerie et des arts de la table au sens de l'article L. 471-4 ; 2° Les biens des industries du cuir, de la chaussure et de la maroquinerie au sens de l'article L. 471-5 ; 3° Les biens des industries de l'habillement au sens de l'article L. 471-6 ; 4° Les biens des industries de l'ameublement au sens de l'article L. 471-7 ; 5° Les biens des industries du bois au sens de l'article L. 471-8 ; 6° Les biens des industries du béton au sens de l'article L. 471-9 ; 7° Les biens des industries des matériaux de construction en terre cuite au sens de l'article L. 471-10 ; 8° Les biens des industries des roches ornementales et de construction au sens de l'article L. 471-11 ; 9° Les biens des industries du papier au sens de l'article L. 471-12 ; 10° Les biens des industries de la plasturgie et des composites au sens de l'article L. 471-13 ; 11° Les biens des industries de la fonderie au sens de l'article L. 471-14 ; 12° Les biens des industries de la soudure au sens de l'article L. 471-15 ; 13° Les biens des industries aérauliques et thermiques au sens de l'article L. 471-16 ; 14° Les biens des industries de la construction métallique au sens de l'article L. 471-17 ; 15° Les biens des industries mécaniques au sens de l'article L. 471-18 ; 16° Les biens des industries des corps gras au sens de l'article L. 471-19 .
Code des impositions sur les biens et services
L471-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602457
2022-01-01 00:00:00
e72ebe07a40e887dda4dff89f9a60441987b18593338e29e213663c425785698
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L'article L. 111-3 n'est pas applicable.
Code des impositions sur les biens et services
L471-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602455
2022-01-01 00:00:00
3225d2c22228aa4662d9ba34dfa41a6906c9d0a547befa1052b868052a5a4eb9
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Les biens des industries de l'horlogerie, de la bijouterie-joaillerie, de l'orfèvrerie et des arts de la table s'entendent des biens déterminés par arrêté du ministre chargé de l'économie au sein des catégories suivantes : 1° Les articles d'horlogerie ; 2° Les articles de joaillerie, bijouterie et orfèvrerie ; 3° Les articles de bijouterie fantaisie et articles similaires ; 4° Les articles pour la table.
Code des impositions sur les biens et services
L471-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602453
2022-01-01 00:00:00
113417832cb199e335273613359356dabf64628ee196a0f900dfdddffd7763c2
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Les biens des industries du cuir, de la chaussure et de la maroquinerie s'entendent des biens déterminés par arrêté du ministre chargé de l'économie au sein des catégories suivantes : 1° Les cuirs et peaux destinés à la fabrication d'autre cuirs et peaux ou d'articles pour la consommation finale ; 2° Les articles en cuir ; 3° Les chaussures et articles chaussants ; 4° Les articles de sellerie et de bourrellerie ainsi que les articles de voyage et de maroquinerie.
Code des impositions sur les biens et services
L471-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602451
2022-01-01 00:00:00
695c0a1f7f335c50069353d6fd19526cc3e6a0574e559426cc41ae0901b4cab0
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-0.029106125235557556, -0.01974622905254364, 0.020518822595477104, 0.02127375639975071, 0.034090638160705566 ]
Les biens des industries de l'habillement s'entendent des biens déterminés par arrêté du ministre chargé de l'économie au sein des catégories suivantes : 1° Les pelleteries, articles en fourrures et imitations de fourrures ; 2° Les vêtements, articles d'habillement et parties de ces biens, à l'exception des vêtements en maille autres que les soutiens-gorge, corsets, gaines, bustiers, porte-jarretelles, jarretières et articles similaires ; 3° Les parapluies, cannes et articles similaires.
Code des impositions sur les biens et services
L471-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602449
2022-01-01 00:00:00
ece0447ff3734aaa70538c07d91be5d37fa66556900184482e989965a26285d9
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-0.016660239547491074, 0.04189588874578476, -0.00035074533661827445, -0.027124254032969475 ]
Les biens des industries de l'ameublement s'entendent des biens déterminés par arrêté du ministre chargé de l'économie au sein des catégories suivantes : 1° Les meubles et leurs parties ; 2° Les articles qui, par leurs caractéristiques physiques ou leur usage, sont similaires à ceux mentionnés au 1°.
Code des impositions sur les biens et services
L471-7
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602447
2022-01-01 00:00:00
338712f56a439186e36234d688d770096adc11782b503c27be4eb166fef00693
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Les biens des industries du bois s'entendent des éléments et articles, déterminés par arrêté du ministre chargé de l'économie, constitués totalement ou principalement de bois.
Code des impositions sur les biens et services
L471-8
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602445
2022-01-01 00:00:00
946379bbb1d5f7d75ff20713647e2139e1a660f53dcd8fe9f02b60d476f249e0
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Les biens des industries du béton s'entendent des articles, éléments et ouvrages, déterminés par arrêté du ministre chargé de l'économie, obtenus par le durcissement d'un mélange constitué d'un liant et d'un ou plusieurs des produits suivants, qu'ils soient naturels ou artificiels : 1° Des granulats ; 2° Des fibres de tous calibres.
Code des impositions sur les biens et services
L471-9
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602443
2022-01-01 00:00:00
21bc4dc5a08538ebcd93c1356c4425bd2ccfffefdac55afd722cd14ef3368ab4
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Les biens des industries des matériaux de construction en terre cuite s'entendent des matériaux de construction en terre cuite et des argiles et schistes expansés, déterminés par arrêté du ministre chargé de l'économie.
Code des impositions sur les biens et services
L471-10
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602441
2022-01-01 00:00:00
fd31d09311f401fa005c45676a361999b9115685a876de778e0667342cb00042
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-0.061521969735622406, -0.01607302948832512, -0.039856936782598495, 0.00983857735991478, 0.029520880430936813 ]
Les biens des industries des roches ornementales et de construction s'entendent des biens, déterminés par arrêté du ministre chargé de l'économie, qui répondent aux caractéristiques cumulatives suivantes : 1° Il s'agit soit de blocs bruts ou de tranches brutes soit de produits finis, taillés ou façonnés, en pierre ornementale ou de construction ; 2° Ils sont issus des roches sédimentaires, des roches métamorphiques ou des roches magmatiques ; 3° Ils relèvent des roches généralement utilisées en maçonnerie ou pour la construction des ouvrages de taille massive, les revêtements muraux ou des sols, la couverture de bâtiments, la voirie ou l'aménagement urbain, les activités funéraires ou la marbrerie de décoration.
Code des impositions sur les biens et services
L471-11
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602439
2022-01-01 00:00:00
4b3618e2327e0b0d87356808d048377c29e18c3562e99dd9a454c7b9fe99aa59
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Les biens des industries du papier s'entendent de la pâte à papier, du papier et du carton.
Code des impositions sur les biens et services
L471-12
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602437
2022-01-01 00:00:00
022f5ff5ceaec39eae4e6b8d0267d3db391f7812dffd0dcd3b8eb58f796cd0b6
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Les biens des industries de la plasturgie et des composites s'entendent des éléments, articles et parties d'articles en matières plastiques, déterminés par arrêté du ministre chargé de l'économie. Pour l'application du présent article, les matières plastiques comprennent les composites à matrice organique, en résine thermoplastique ou thermodurcissable.
Code des impositions sur les biens et services
L471-13
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602435
2022-01-01 00:00:00
19945b451529cbd03373edee3724a2b1d2813fc374064a4e33498f6b5f747e77
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Les biens des industries de la fonderie s'entendent des biens, déterminés par arrêté du ministre chargé de l'économie, obtenus au moyen d'un procédé de formage des métaux consistant à couler un métal ou un alliage de métaux dans un moule pour reproduire, après refroidissement, un bien donné, y compris par centrifugation ou par coulée continue. Toutefois, ne sont pas des biens des industries de la fonderie les biens fabriqués exclusivement à partir de métaux précieux ou d'alliages de métaux précieux.
Code des impositions sur les biens et services
L471-14
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602433
2022-01-01 00:00:00
e8c78cb2854f0af4b91685ef087cbc5067db3b234c8a912bafef2226a3580c13
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-0.040377452969551086, -0.020612508058547974, 0.01802094466984272, 0.03275121748447418, -0.026952335610985756 ]
Les biens des industries de la soudure s'entendent des biens, déterminés par arrêté du ministre chargé de l'économie, dont les propriétés les destinent au soudage, au soudobrasage, au brasage, au brasage tendre, à la métallisation ou au découpage des métaux et autres matériaux par procédés thermiques et qui relèvent des catégories suivantes : 1° Les fils et autres éléments d'apports de toutes formes ; 2° Les matériels et équipements de toute nature et leurs parties.
Code des impositions sur les biens et services
L471-15
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602431
2022-01-01 00:00:00
82b2a5c0e9bc10b57252baf8a6a1d784d67a7a10bc2464f358b8b4590787b25b
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Les biens des industries aérauliques et thermiques s'entendent des biens, déterminés par arrêté du ministre chargé de l'économie, dont les principales propriétés ont pour objet d'assurer l'écoulement de l'air, le traitement de l'air, la génération d'énergie thermique ou frigorifique ou le transfert d'énergie thermique ou frigorifique.
Code des impositions sur les biens et services
L471-16
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602429
2022-01-01 00:00:00
c346fd2b18a6798d606280470d25ed68f49cb74f424f425945b0713a7bd3de7e
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-0.016546718776226044, -0.03747595101594925, -0.0008698697783984244, 0.04607250168919563, 0.013666745275259018 ]
Les biens des industries de la construction métallique s'entendent des éléments et articles, déterminés par arrêté du ministre chargé de l'économie, totalement ou principalement en métal, contribuant à la structure des bâtiments, des ouvrages de génie civil et des autres ouvrages.
Code des impositions sur les biens et services
L471-17
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602427
2022-01-01 00:00:00
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Les biens des industries mécaniques s'entendent des biens manufacturés, déterminés par arrêté du ministre chargé de l'économie, dont les propriétés techniques et mécaniques constituent l'une des caractéristiques essentielles, indépendamment de leur usage ou de leur destination, à l'exception des biens des industries de la soudure au sens de l'article L. 471-15 , des industries aérauliques et thermiques au sens de l'article L. 471-16 et des industries de la construction métallique au sens de l'article L. 471-17 .
Code des impositions sur les biens et services
L471-18
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602425
2022-01-01 00:00:00
3020c17ae2c735fa63df1a6e511779d5dd00c2270c05999cdcaea6e80b50987c
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Les biens des industries des corps gras s'entendent des biens suivants : 1° Les huiles végétales vierges ou brutes qui ne sont pas destinées à être utilisées comme carburant ou combustible ; 2° Les huiles végétales ou animales raffinées ; 3° Les margarines et matières grasses à tartiner.
Code des impositions sur les biens et services
L471-19
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637759
2024-01-01 00:00:00
96b3619975644bf011e5a71794591d00617d260b01f925eb03961ed3ef290efe
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-0.0609799288213253, -0.013887305743992329, 0.0008197426213882864, 0.038468774408102036, 0.004917803220450878 ]
Par dérogation à l'article L. 112-2 , ne sont pas considérés comme des territoires tiers et sont assimilés à des territoires d'autres Etats membres de l'Union européenne : 1° Les territoires mentionnés aux 2° du même article L. 112-2 ; 2° Les territoires des Etats parties à l'accord sur l'Espace économique européen ; 3° Les territoires du Royaume-Uni de Grande-Bretagne et d'Irlande du Nord ; 4° Pour les biens relevant des industries mentionnées aux 1° à 8° de l'article L. 471-2 , les territoires couverts par l'union douanière de l'Union européenne.
Code des impositions sur les biens et services
L471-20
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602419
2022-01-01 00:00:00
2fc2ad2b6b93252c66e6720954e575eda67d9cc208a907496e6377a35956dcc0
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Les règles relatives au fait générateur des taxes sur les produits de l'industrie et de l'artisanat sont déterminées par les dispositions du titre II du livre Ier et par celles de la présente section.
Code des impositions sur les biens et services
L471-21
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602415
2022-01-01 00:00:00
1cfcc07a7a9e82b3336975b3e4b15ff5424039523059f91075cd7ffb6e97066f
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Le fait générateur des taxes est, pour chacune des catégories mentionnées à l'article L. 471-2 , constitué par : 1° L'utilisation d'un bien taxable sur le territoire de taxation mentionné à l'article L. 411-5 à des fins économiques au sens de l'article L. 411-3 , par une personne ayant participé à la fabrication du bien sur le territoire de taxation au sens de l'article L. 471-23 ; 2° L'expédition en dehors du territoire de taxation d'un bien taxable qui n'y a pas fait l'objet d'une utilisation à des fins économiques, par une personne ayant participé à la fabrication du bien sur le territoire de taxation au sens de l'article L. 471-23 ; 3° L'importation d'un bien taxable sur le territoire de taxation ; 4° La réalisation de prestations de services déterminées par arrêté du ministre chargé de l'économie par lesquelles le bien est conçu, créé, fabriqué, assemblé ou transformé sur le territoire de taxation. Les 1° et 2° ne sont pas applicables lorsque la personne qui y est mentionnée a précédemment importé ou utilisé le bien à des fins économiques sur le territoire de taxation et n'a, depuis cette opération, procédé à aucune intervention de nature à en modifier les caractéristiques essentielles.
Code des impositions sur les biens et services
L471-22
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602411
2022-01-01 00:00:00
8f8204f4abd6750565b93dfaa33f3a90eb71b184c01b289952d97690beafeeb5
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Les personnes qui participent à la fabrication d'un bien sur le territoire de taxation s'entendent des personnes suivantes : 1° Les personnes qui produisent, fabriquent ou assemblent le bien sur le territoire de taxation ; 2° Les personnes établies sur le territoire de taxation qui répondent à l'une des conditions suivantes relatives à la production, la fabrication ou l'assemblage du bien, quel qu'en soit le lieu : a) Elles font fabriquer le bien par un tiers et lui fournissent les matières premières ; b) Elles prescrivent les brevets, procédés, formules, plans, dessins, modèles, techniques ou technologies utilisés ou les spécifications ou dimensionnements du bien ; c) Elles apposent ou font apposer sur le bien des griffes ou marques dont elles ont la jouissance ou l'exclusivité ; 3° Les personnes qui réalisent les prestations de services mentionnées au 4° de l'article L. 471-22 . Pour les cuirs et peaux bruts, les personnes qui participent à la fabrication sur le territoire de taxation s'entendent de celles qui y produisent, collectent, conservent ou commercialisent ces biens. Pour les biens des industries des corps gras, les personnes qui participent à la fabrication sur le territoire de taxation s'entendent de celles qui commercialisent les biens depuis le territoire de taxation.
Code des impositions sur les biens et services
L471-23
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602409
2022-01-01 00:00:00
4d95ce9b9c30aee83b243a22c1a0a87cdd4792642e2b9d45b04ed8d9c8726ee8
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-0.022834723815321922, -0.07943207025527954, 0.012294912710785866, 0.020500117912888527 ]
Par dérogation aux 3° et 4° de l'article L. 411-3 , lorsqu'un bien taxable est incorporé dans un autre bien, les règles suivantes s'appliquent : 1° L'incorporation ne constitue pas une utilisation à des fins économiques ; 2° La livraison du bien au sein duquel le bien taxable est incorporé constitue une utilisation à des fins économiques du bien incorporé uniquement dans les cas suivants : a) Le bien livré ne relève d'aucune des catégories mentionnées à l'article L. 471-2 ; b) Le bien livré relève d'une catégorie différente de celle du bien incorporé parmi celles mentionnées à l'article L. 471-2. A cette fin, les biens des industries de l'ameublement et des industries du bois sont réputés relever d'une même catégorie.
Code des impositions sur les biens et services
L471-24
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602407
2022-01-01 00:00:00
f1c8f0509d458fc35c9aef209ecb15dfd8029290a7b2cece8c98d4ce41d4e2b4
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-0.02639635093510151, -0.04266161844134331, 0.025069087743759155, -0.027484994381666183 ]
Pour l'application du 1° de l'article L. 471-22 aux biens des industries de l'habillement au sens de l'article L. 471-6 et par dérogation au 1° de l'article L. 411-3 , ne constitue pas une utilisation à des fins économiques la livraison réalisée entre deux entreprises ayant participé, sur le territoire de taxation, à la fabrication du bien livré et dont l'une détient plus de la moitié de l'autre ou qui sont les deux détenues, à plus de la moitié, par une même entreprise. Par dérogation au 4° du même article L. 471-22 , les prestations de service réalisées entre ces entreprises et relatives aux mêmes biens ne constituent pas un fait générateur.
Code des impositions sur les biens et services
L471-25
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602401
2022-01-01 00:00:00
982df9672d69e2b70d4ba04f5795cee36619c436f9983e39781d07cc19eb2bb0
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Pour l'application du 1° de l'article L. 471-22 aux pâtes à papier et par dérogation à l'article L. 411-3 , ne constitue pas une utilisation à des fins économiques la livraison entre deux entreprises ayant participé, sur le territoire de taxation, à la fabrication du bien livré dont l'une détient l'autre, à titre exclusif, ou qui sont les deux détenues, à titre exclusif, par une même personne.
Code des impositions sur les biens et services
L471-26
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602399
2022-01-01 00:00:00
633824a7973973e6adcab5d2cb52cb7db1a2c889f54bdbc2e24de3b9471dae7d
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Pour les biens des industries de l'horlogerie, de la bijouterie-joaillerie, de l'orfèvrerie et des arts de la table au sens de l'article L. 471-4 , autres que les articles de bijouterie fantaisie et articles similaires mentionnés au 3° du même article L. 471-4, la vente au détail par toute entreprise sur le territoire de taxation constitue également un fait générateur.
Code des impositions sur les biens et services
L471-27
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602395
2022-01-01 00:00:00
04ebfc21920e51719bb78c8c53330a1b044ed2cadf98d442e8044d166439ebf6
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Les prestations de services déterminées par l'arrêté mentionné au 4° de l'article L. 471-22 comprennent également : 1° La réparation ou la restauration, pour les biens des industries de l'habillement au sens de l'article L. 471-6 ou de l'ameublement au sens de l'article L. 471-7 ; 2° La réparation, le montage ou l'installation pour les biens suivants : a) Les biens des industries de la fonderie au sens de l'article L. 471-14 ; b) Les biens des industries aérauliques et thermiques au sens de l'article L. 471-16 ; c) Les biens des industries de la construction métallique au sens de l'article L. 471-17 ; d) Les biens des industries mécaniques au sens de l'article L. 471-18 ; 3° Les prestations de services qui ont pour objet de conférer à des biens les propriétés techniques et mécaniques mentionnées à l'article L. 471-18, que ces biens relèvent ou non des biens des industries de la mécanique au sens de ce même article. Ces prestations sont taxées dans les mêmes conditions que celles portant sur les biens des industries mécaniques au sens de l'article L. 471-18.
Code des impositions sur les biens et services
L471-28
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602393
2022-01-01 00:00:00
25ffea129e034a22a6026e83b3c58047181559d708e74b30c7d53be7dc7ee047
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Pour les biens suivants, la mise en location d'un bien par une personne ayant participé à sa fabrication sur le territoire de taxation constitue également un fait générateur : 1° Les biens des industries de la plasturgie et des composites au sens de l'article L. 471-13 ; 2° Les biens des industries de la fonderie au sens de l'article L. 471-14 ; 3° Les biens des industries de la soudure au sens de l'article L. 471-15 ; 4° Les biens des industries aérauliques et thermiques au sens de l'article L. 471-16 ; 5° Les biens des industries de la construction métallique au sens de l'article L. 471-17 ; 6° Les biens des industries mécaniques au sens de l'article L. 471-18 . Par dérogation au 2° de l'article L. 411-3 , l'affectation par l'entreprise à la mise en location de ces biens ne constitue pas une utilisation à des fins économiques.
Code des impositions sur les biens et services
L471-29
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602391
2022-01-01 00:00:00
51a52825c18aa8665a8235173022a0f26673600266d9862f5a0b2e3fad5f8654
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-0.03251880779862404, -0.03142864629626274, 0.012708927504718304, -0.020079974085092545 ]
Pour l'application du 1° de l'article L. 471-22 et par dérogation au 2° l'article L. 411-3 , ne constitue pas une utilisation à des fins économiques l'affectation des biens suivants par une entreprise à des besoins autres que leur livraison : 1° Les biens des industries de la fonderie au sens de l'article L. 471-14 ; 2° Les biens des industries de la soudure au sens de l'article L. 471-15 ; 3° Les biens des industries aérauliques et thermiques au sens de l'article L. 471-16 ; 4° Les biens des industries de la construction métallique au sens de l'article L. 471-17 ; 5° Les biens des industries mécaniques au sens de l'article L. 471-18 ; 6° Les biens des industries des corps gras au sens de l'article L. 471-19 .
Code des impositions sur les biens et services
L471-30
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602387
2022-01-01 00:00:00
e2bb021c5d9db98d290181dfae3797ccdbb170c2436871cbd47f307f3b7efae1
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0.12087210267782211, 0.017134636640548706 ]
Pour l'application du 1° de l'article L. 471-22 et par dérogation aux dispositions du 3° de l'article L. 411-3 , ne constitue pas une utilisation à des fins économiques la transformation de pâtes à papier pour les besoins de l'entreprise qui participe à sa fabrication.
Code des impositions sur les biens et services
L471-31
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602385
2022-01-01 00:00:00
3a23f5728f878630902fe93b3908451f86a2022e6c4b28e09a633ae75b6d4afb
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Par dérogation au 2° de l'article L. 471-24 , ne constitue pas une utilisation à des fins économiques la livraison mentionnée à ce même 2°, lorsque le bien incorporé relève de l'une des catégories suivantes : 1° Les biens des industries de l'horlogerie, de la bijouterie-joaillerie, de l'orfèvrerie et des arts de la table au sens de l'article L. 471-4 ; 2° Les biens des industries du cuir, de la chaussure et de la maroquinerie au sens de l'article L. 471-5 ; 3° Les biens des industries de l'habillement au sens de l'article L. 471-6 ; 4° Les biens des industries de la plasturgie et des composites au sens de l'article L. 471-13 ; 5° Les biens des industries de la soudure au sens de l'article L. 471-15 ; 6° Les biens des industries aérauliques et thermiques au sens de l'article L. 471-16 ; 7° Les biens des industries de la construction métallique au sens de l'article L. 471-17 ; 8° Les biens des industries mécaniques au sens de l'article L. 471-18 ; 9° Les biens des industries des corps gras au sens de l'article L. 471-19 .
Code des impositions sur les biens et services
L471-32
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602383
2022-01-01 00:00:00
c7c7ebd07438fc1b23a74bde59c041ea8eb95349bc5b6d1509922e98af67d260
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-0.023152276873588562, -0.04374351352453232, 0.07916876673698425, 0.0135345458984375 ]
Par dérogation aux 1° et 2° de l'article L. 471-22 , ne constitue pas un fait générateur la livraison ou l'expédition des biens suivants lorsqu'ils sont transportés à destination de territoires tiers au sens des articles L. 112-2 et L. 471-20 : 1° Les biens des industries de l'horlogerie, de la bijouterie-joaillerie, de l'orfèvrerie et des arts de la table au sens de l'article L. 471-4 ; 2° Les biens des industries de l'habillement au sens de l'article L. 471-6 ; 3° Les biens des industries de l'ameublement au sens de l'article L. 471-7 ; 4° Les biens des industries du bois au sens de l'article L. 471-8 .
Code des impositions sur les biens et services
L471-33
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602381
2022-01-01 00:00:00
d897486ed99c9b9986975530873af76584a2ee4198a66c2d8deb3d6d94e0ec8c
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Par dérogation au 3° de l'article L. 471-22 , ne constitue pas un fait générateur l'importation des biens suivants : 1° Parmi les biens des industries de l'horlogerie, de la bijouterie-joaillerie, de l'orfèvrerie et des arts de la table au sens de l'article L. 471-4 , les articles d'horlogerie en provenance de la Confédération Suisse ; 2° Parmi les biens des industries du papier au sens de l'article L. 471-12 : a) Les pâtes chimiques de bois autres qu'à dissoudre ; b) Les pâtes mécaniques ou mi-chimiques de bois ; c) Les pâtes d'autres matières fibreuses cellulosiques que le bois ; 3° Les biens des industries de la soudure au sens de l'article L. 471-15 ; 4° Les biens des industries aérauliques et thermiques au sens de l'article L. 471-16 ; 5° Les biens des industries de la construction métallique au sens de l'article L. 471-17 .
Code des impositions sur les biens et services
L471-34
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196546
2022-08-18 00:00:00
4b818807a27655381b50d816ffa81717aec671efbbcf2c350f7b7d191f4ae509
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Par dérogation au 4° de l'article L. 471-22 , ne constituent pas un fait générateur les prestations de services portant sur les biens suivants : 1° Les biens des industries de l'horlogerie, de la bijouterie-joaillerie, de l'orfèvrerie et des arts de la table au sens de l'article L. 471-4 ; 2° Les biens des industries du cuir, de la chaussure et de la maroquinerie au sens de l'article L. 471-5 ; 3° (Abrogé) ; 4° Les biens des industries des matériaux de construction en terre cuite au sens de l'article L. 471-10 ; 5° Les biens des industries des roches ornementales et de construction au sens de l'article L. 471-11 ; 6° Les biens des industries des corps gras au sens de l'article L. 471-19 .
Code des impositions sur les biens et services
L471-35
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196542
2022-08-18 00:00:00
1d32ebc4e7f8b1127aa3a516ef1327fbd8116929f9cc796c191d7c7d82dcbffb
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0.016299035400152206 ]
Les règles relatives au montant des taxes sur les produits de l'industrie et de l'artisanat sont déterminées par les dispositions du titre III du livre Ier et par celles de la présente section.
Code des impositions sur les biens et services
L471-36
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602373
2022-01-01 00:00:00
39e9ba47a66a8867510d95b68035ebc77f39abef46dc9de2b14eadb3a54d270e
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Le montant de la taxe à laquelle sont soumis les biens de chacune des catégories mentionnées à l'article L. 471-2 est égal au produit du taux mentionné à l'article L. 471-38 propre à cette catégorie par la valeur des opérations taxables déterminée dans les conditions prévues à l'article L. 471-39 . Toutefois, pour les biens des industries des corps gras au sens de l'article L. 471-19 , il est égal au produit du tarif mentionné au même article L. 471-38 par la masse de ces biens.
Code des impositions sur les biens et services
L471-37
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602369
2022-01-01 00:00:00
f6880f8e26119afcd43a3a392bc8da31e6990f396d1573d1ebc354e663f59533
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Pour chacune des catégories de biens mentionnées à l'article L. 471-2 , le taux, ou le tarif exprimé en euros par tonne, est déterminé par arrêté du ministre chargé de l'économie entre les limites minimales et maximales suivantes : CATÉGORIE DONT RELÈVE LES BIENS TAUX OU TARIF MINIMUM TAUX OU TARIF MAXIMUM Horlogerie, bijouterie-joaillerie, orfèvrerie et arts de la table 0,16 % 0,2 % Cuir, chaussure et maroquinerie 0,14 % 0,18 % Habillement 0,05 % 0,07 % Ameublement 0,15 % 0,2 % Bois 0,05 % 0,1 % Béton 0,3 % 0,35 % Matériaux de construction en terre cuite 0,38 % 0,4 % Roches ornementales et de construction 0,18 % 0,2 % Papier 0,02 % 0,06 % Plasturgie et composites 0,025 % 0,05 % Fonderie 0,08 % 0,1 % Soudure 0,08 % 0,1 % Matériels aérauliques et thermiques 0,11 % 0,14 % Construction métallique 0,24 % 0,3 % Mécanique 0,08 % 0,1 % Corps gras - 0,5 €/ tonne
Code des impositions sur les biens et services
L471-38
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602367
2022-01-01 00:00:00
74b0cccd95274439e985cb91235819abfe2b5501bb3135c1ad565df33f831fc8
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La valeur des opérations taxables est égale : 1° Pour les livraisons de biens taxables et prestations de services, au prix de ces opérations, hors taxe sur la valeur ajoutée, tel qu'il est retenu pour déterminer le chiffre d'affaires de l'entreprise ; 2° Pour les importations de biens, à la valeur statistique définie à l'article 4 du règlement (UE) n° 113/2020 de la Commission du 9 février 2010 mettant en œuvre le règlement (CE) n° 471/2009 du Parlement européen et du Conseil concernant les statistiques communautaires relatives au commerce extérieur avec les pays tiers, pour ce qui est des échanges visés, de la définition des données, de l'établissement de statistiques du commerce par caractéristiques des entreprises et par monnaie de facturation, et des biens ou mouvements particuliers, dans sa rédaction en vigueur ; 3° Dans tous les autres cas, à la valeur vénale du bien ou une valeur déterminée selon une autre méthode économiquement pertinente sur la base de la comptabilité de l'entreprise, hors taxe sur la valeur ajoutée.
Code des impositions sur les biens et services
L471-39
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196537
2022-08-18 00:00:00
393d45cedb15371c7b5445c6ab29156287d7e914cbf9860c38dc3d4d06179ccc
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Pour les livraisons au détail des biens des industries de l'habillement au sens de l'article L. 471-6 , le montant de la taxe est minoré de 40 %.
Code des impositions sur les biens et services
L471-40
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602361
2022-01-01 00:00:00
328c1cb3ac1c2d232a339be8d41720d34811f516390c0e1333e1a65061844b36
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Les entreprises dont l'activité dominante est la mise en œuvre de produits en bois de menuiserie, charpente ou agencement peuvent, pour les opérations mentionnées respectivement aux 1° et 4° de l'article L. 471-22 qui sont réalisées dans le cadre de cette mise en œuvre et qui sont relatives aux biens des industries de l'ameublement et du bois, retenir comme base d'imposition, le total des prix des ventes et services réalisés dans le cadre cette mise en œuvre, y compris la fourniture et la pose des biens, minoré de 60 %. Lorsqu'une entreprise dont l'effectif salarié est inférieur à cinquante fait usage de la faculté mentionnée au premier alinéa, le taux appliqué est celui prévu pour les biens des industries du bois. Les règles de décompte des salariés et de franchissement du seuil d'effectifs sont celles prévues à l' article L. 130-1 du code de la sécurité sociale.
Code des impositions sur les biens et services
L471-41
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602359
2022-01-01 00:00:00
730984f4eef08296957aaf19b1c5174cc211ee1acd795e1576c50ab168ebbc49
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Sont exonérées les opérations relatives aux biens des industries des roches ornementales et de construction au sens de l' article L. 471-11 , déterminés par arrêté du ministre chargé de l'économie, autres que les pierres en ardoise, et destinés à être directement utilisés pour l'entretien ou la réfection des immeubles suivants : 1° Ceux classés au titre des monuments historiques en application des articles L. 621-1 et L. 621-3 du code du patrimoine ; 2° Les édifices publics ou privés autres que ceux mentionnés au 1°, qui présentent un intérêt du point de vue de la mémoire attachée au cadre bâti des territoires ruraux ou de la préservation de savoir-faire ou qui abritent des objets ou décors protégés au titre des monuments historiques, situés dans des communes rurales et des zones urbaines de faible densité.
Code des impositions sur les biens et services
L471-42
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602357
2022-01-01 00:00:00
1a362d4d13d94f408103e3207109986bda6139460226a186e16df61d97098876
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Par dérogation à l' article L. 471-38 , pour les biens des industries de la plasturgie et des composites au sens de l' article L. 471-13 , le montant de la taxe est déterminé par l'application de taux minorés aux fractions suivantes de la base imposable : 1° Celle supérieure à 100 millions d'euros et inférieure ou égale à 200 millions d'euros ; 2° Celle supérieure à 200 millions d'euros. Pour l'application de ces dispositions, la base imposable est déterminée sur l'ensemble d'une année civile pour un même redevable. Ces taux minorés sont déterminés par arrêté du ministre chargé de l'économie, s'agissant de la fraction mentionnée au 1°, entre 0,01 % et 0,02 % et, s'agissant de la fraction mentionnée au 2°, entre 0,005 % et 0,01 %.
Code des impositions sur les biens et services
L471-43
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602355
2022-01-01 00:00:00
416d0711e486bc48799f638425d23ceee67d0fbd21e4f4aa08f5da162973e6fa
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Le montant de la taxe est minoré de 40 % pour les opérations, autres que les importations, relatives aux biens suivants, lorsque leur fabrication nécessite l'utilisation de produits métallurgiques à hauteur de la moitié de leur valeur : 1° Les biens des industries de la soudure au sens de l' article L. 471-15 ; 2° Les biens des industries mécaniques au sens de l' article L. 471-18 . La proportion mentionnée au premier alinéa est déterminée à partir du rapport entre le prix d'acquisition des produits métallurgiques, hors taxe sur la valeur ajoutée, et la valeur totale des opérations taxables relatives aux biens concernés déterminée dans les conditions prévues à l' article L. 471-40 . Pour l'application du présent article, les produits métallurgiques s'entendent des produits classés comme tels au sein de la classification statistique des produits associée aux activités définie par le règlement (CE) n° 451/2008 du Parlement européen et du Conseil du 23 avril 2008 établissant une nouvelle classification statistique des produits associée aux activités (CPA) et abrogeant le règlement (CEE) n° 3696/93 du Conseil, dans sa rédaction en vigueur.
Code des impositions sur les biens et services
L471-44
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602353
2022-01-01 00:00:00
79358f9ffd3e62edf3a775a1e54dcb56ae1c485de17322049510bd96c6c20703
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Pour les biens des industries mécaniques au sens de l' article L. 471-18 , sont exonérées les opérations, autres que les importations, réalisées par des entreprises dont l'effectif salarié est inférieur à onze. Les règles de décompte des salariés et de franchissement du seuil d'effectifs sont celles prévues à l' article L. 130-1 du code de la sécurité sociale.
Code des impositions sur les biens et services
L471-45
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602351
2022-01-01 00:00:00
8a7d3632a9e05115a8c3fb906a28d0bd7e60a7370276edf7f242c3d2e5c7de20
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-0.02530704252421856, 0.004662719089537859, 0.11789046972990036, -0.04091809689998627 ]
Les règles relatives à l'exigibilité des taxes sur les produits de l'industrie et de l'artisanat sont déterminées par les dispositions du titre IV du livre Ier et par celles de la présente section.
Code des impositions sur les biens et services
L471-46
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602347
2022-01-01 00:00:00
68d49cf377d1f639abc927733c8aa44fe95cc196cd91904cce9481d02a82c126
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0.026512298732995987, -0.017695819959044456 ]
Par dérogation à l' article L. 141-2 , l'exigibilité intervient au moment de la facturation : 1° Pour les livraisons relatives aux biens des industries de la fonderie au sens de l' article L. 471-14 ; 2° Pour les livraisons et prestations de services relatives aux biens suivants : a) Les biens des industries de la soudure au sens de l' article L. 471-15 ; b) Les biens des industries aérauliques et thermiques au sens de l' article L. 471-16 ; c) Les biens des industries de la construction métallique au sens de l' article L. 471-17 ; d) Les biens des industries mécaniques au sens de l' article L. 471-18 .
Code des impositions sur les biens et services
L471-47
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602345
2022-01-01 00:00:00
617c3ef4d9c08f783fec7a3c2909f7c6e20e58d57abc9c95e40e245f252828ea
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-0.014630801044404507, -0.008997486904263496, 0.06397248804569244, 0.05722097307443619 ]
Par dérogation à l' article L. 141-2 , pour les prestations de service autres que celles mentionnées au 2° de l' article L. 471-47 , l'exigibilité intervient au moment de l'encaissement du prix. En cas de versements successifs, la taxe est exigible à chaque encaissement à hauteur du montant concerné.
Code des impositions sur les biens et services
L471-48
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602343
2022-01-01 00:00:00
6830014d4a7798110045a4f540045ba7b1425250f7779b5bff796e1af6c9c72a
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Les règles relatives aux personnes soumises à obligation fiscale pour les taxes sur les produits de l'industrie et de l'artisanat sont déterminées par les dispositions du titre V du livre Ier et par celles de la présente section.
Code des impositions sur les biens et services
L471-49
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602339
2022-01-01 00:00:00
9c3ce970900061a117d24ae73e40821031c22d6d6ae122bb5c226a98a10a06ff
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Est redevable des taxes la personne réalisant l'opération qui constitue le fait générateur.
Code des impositions sur les biens et services
L471-50
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048654619
2024-01-01 00:00:00
45ec5d78211caa2b9f47239c608a96bf3c81d208125542bec6c16a867053db1c
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Les règles de constatation des taxes sur les produits de l'industrie et de l'artisanat sont déterminées par les dispositions du titre VI du livre Ier .
Code des impositions sur les biens et services
L471-51
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602333
2022-01-01 00:00:00
78d7ae4917fce1ac903336115c3b178b60009b019f14d04ec8a494879f0dbe49
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