Arrêté du 13 mai 2005 pris en application de l'article 1599 J du code général des impôts relatif aux modalités de déclaration et de paiement de la taxe différentielle sur les véhicules à moteur et modifiant l'annexe IV à ce code
Jurisdiction | France |
Date de publication | 21 mai 2005 |
Enactment Date | 13 mai 2005 |
Record Number | JORFTEXT000000808762 |
Publication au Gazette officiel | JORF n°117 du 21 mai 2005 |
Court | MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2005/5/13/BUDF0500027A/jo/texte |
Le ministre délégué au budget et à la réforme budgétaire, porte-parole du Gouvernement,
Vu le code général des impôts, notamment ses articles 1599 I bis, 1599 J et 1599 K et 317 nonies à 317 duodecies de son annexe II ;
Vu le II de l'article 42 de la loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005,
Arrête :
L'annexe IV au code général des impôts est ainsi modifiée :
A. - L'article 155 C est ainsi rédigé :
« Art. 155 C. - Le paiement de la taxe différentielle sur les véhicules à moteur, instituée à l'article 1599 C du code général des impôts, est accompagné du dépôt d'une déclaration déposée avant le 10 décembre de chaque année. Elle doit mentionner le décompte des véhicules détenus par le redevable à la date du 1er décembre.
Une déclaration complémentaire est déposée :
a) Avant le 10 mars, au titre des véhicules qui font l'objet d'une première mise en circulation ou qui cessent d'être en situation de bénéficier d'une exonération ou d'une dispense entre le 2 décembre et le dernier jour du mois de février ;
b) Avant...
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