{"id":107047,"date":"1972-12-28T00:00:00","date_gmt":"1972-12-27T21:00:00","guid":{"rendered":"https:\/\/www.journalofficiel.dj\/?post_type=texte-juridique&#038;p=107047"},"modified":"2024-12-17T23:10:58","modified_gmt":"2024-12-17T20:10:58","slug":"deliberation-n-304-7e-l-la-chambre-des-deputes-portant-modification-de-certaines-dispositions-relatives-a-la-contribution-des-patentes","status":"publish","type":"texte-juridique","link":"https:\/\/www.journalofficiel.dj\/arabe\/texte-juridique\/deliberation-n-304-7e-l-la-chambre-des-deputes-portant-modification-de-certaines-dispositions-relatives-a-la-contribution-des-patentes\/","title":{"rendered":"DELIBERATION n\u00b0 304\/7e L  la Chambre des D\u00e9put\u00e9s portant modification de certaines dispositions relatives \u00e0 la contribution des patentes."},"content":{"rendered":"<p style=\"margin: 0px;\">Art. 1. &mdash; Le tableau des patentes (annexe Ilb au code g&eacute;n&eacute;ral des imp&ocirc;ts) est compl&eacute;t&eacute; par l&rsquo;adjonction des rubriques ci-apr&egrave;s :<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Activit&eacute;s patentables&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Cumul&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; <\/strong><strong>classe<\/strong><strong>&nbsp; &nbsp;&nbsp;<\/strong><\/p>\n<p style=\"margin: 0px;\">Agence de domiciliation commerciale ou<\/p>\n<p style=\"margin: 0px;\">professionnelle (Tenant une)&#8230; &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; N.C.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 7e<\/p>\n<p style=\"margin: 0px;\">Cachets et timbres grav&eacute;s o&ugrave; en caoutchouc<\/p>\n<p style=\"margin: 0px;\">et autres mati&egrave;res plastiques (Fabricant de).&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; N.C.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;9e&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<\/p>\n<p style=\"margin: 0px;\">Casino (Exploitant de)&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 5e<\/p>\n<p style=\"margin: 0px;\">Cercle ou maison de jeux de hasard (Exploitant de)<\/p>\n<p style=\"margin: 0px;\">En. et peaux (Marchand de) :<\/p>\n<p style=\"margin: 0px;\">&mdash; exp&eacute;diteur&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;7e<\/p>\n<p style=\"margin: 0px;\">&mdash; revendant sur place&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;9e<\/p>\n<p style=\"margin: 0px;\">D&eacute;chets et vieilles mati&egrave;res (Marchand de) :<\/p>\n<p style=\"margin: 0px;\">&mdash; exp&eacute;diteur&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;7e<\/p>\n<p style=\"margin: 0px;\">&mdash; revendant sur place&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 9e<\/p>\n<p style=\"margin: 0px;\">D&eacute;p&ocirc;t de pain (Tenant un)&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 9e<\/p>\n<p style=\"margin: 0px;\">Meubles et articles d&rsquo;ameublement (Marchand<\/p>\n<p style=\"margin: 0px;\">de)&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 7e<\/p>\n<p style=\"margin: 0px;\">P&acirc;tissier avec salon de th&eacute;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 7e<\/p>\n<p style=\"margin: 0px;\">Pi&egrave;ces d&eacute;tach&eacute;es et fournitures pour automobiles, cycles<\/p>\n<p style=\"margin: 0px;\">et motocycles (Marchand de).&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;7e&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<\/p>\n<p style=\"margin: 0px;\">Poterie commune (Marchand de)&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;10e<\/p>\n<p style=\"margin: 0px;\">Restaurateur, ne servant pas de boissons alcoolis&eacute;es&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 7e<\/p>\n<p style=\"margin: 0px;\">Traiteur, vendant exclusivement &agrave; emporter.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 8e<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">Art. 2. &mdash; Les rubriques ci-apr&egrave;s du tableau des patentes sont modifi&eacute;es ainsi qu&rsquo;il suit :<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Au lieu de :<\/strong><\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Activit&eacute;s patentables&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Cumul&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Classe<\/strong><\/p>\n<p style=\"margin: 0px;\">Agent d&rsquo;assurances &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;N.C.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 7e<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Lire:<\/strong><\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">Agent d&rsquo;assurances :<\/p>\n<p style=\"margin: 0px;\">&mdash; occupant un employ&eacute; au plus &#8230;&#8230;&#8230;&#8230;..&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;N.C.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;7e<\/p>\n<p style=\"margin: 0px;\">&mdash; occupant deux ou trois employ&eacute;s &#8230;&#8230;&#8230;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;N.C.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 6e<\/p>\n<p style=\"margin: 0px;\">&mdash; occupant plus de trois employ&eacute;s &#8230;&#8230;&#8230;.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;N.C.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;5e<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Au lieu de :<\/strong><\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">Banquier&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;N.C.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1er<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Lire:<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0px;\">Banquier :<\/p>\n<p style=\"margin: 0px;\">&mdash; &eacute;tablissement principal dans le Territoire.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;N.C.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1er<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">&mdash; succursale de l&rsquo;&eacute;tablissement principal&#8230;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;N.C.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 7e<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Au lieu de :<\/strong><\/p>\n<p style=\"margin: 0px;\">Agence de Compagnie de navigation a&eacute;rienne ou maritime (Tenant une)&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;4e<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Lire:<\/strong><\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">Compagnie de navigation a&eacute;rienne ou maritime :<\/p>\n<p style=\"margin: 0px;\">&mdash; agence principale dans le Territoire.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;4e<\/p>\n<p style=\"margin: 0px;\">&mdash; sous-agence&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 7e<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Au lieu de:<\/strong><\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">Fruits et l&eacute;gumes. volailles RE Mr. chand de) :<\/p>\n<p style=\"margin: 0px;\">&mdash; dont les importations sont sup&eacute;rieures &agrave;&nbsp;10 millions&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 6e<\/p>\n<p style=\"margin: 0px;\">&mdash; dont les importations sont &eacute;gales ou inf&eacute;rieures &agrave; 10 millions&#8230;&#8230;&#8230;&#8230;..&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 7e<\/p>\n<p style=\"margin: 0px;\">&mdash; marchande revendeur de&#8230;&#8230;&#8230;&#8230;&#8230;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 10e<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Lire :<\/strong><\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">Fruits et l&eacute;gumes, volailles his Marchand de) :<\/p>\n<p style=\"margin: 0px;\">&mdash; dont les importations son tsup&eacute;rieure &agrave;&nbsp;10 millions &#8230;&#8230;&#8230;&#8230;&#8230;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;6e<\/p>\n<p style=\"margin: 0px;\">&mdash; dont les importations sont comprises entre&nbsp;10 et 3 millions&#8230;&#8230;&#8230;&#8230;&#8230;..&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;7e<\/p>\n<p style=\"margin: 0px;\">&mdash; dont les importations sont inf&eacute;rieures &agrave;&nbsp;&nbsp;3 millions&nbsp; &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;8e<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">&mdash; vendant au petit d&eacute;tail&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;10e<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Au lieu de :<\/strong><\/p>\n<p style=\"margin: 0px;\">Taxi n&rsquo;ayant qu&rsquo;une seule voiture (Exploitant de) &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 10e<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">Taxi ayant deux ou plusieurs voitures (Exploitant de)&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;8e<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Au lieu de:&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Taxe variable&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Droit proportionnel<\/strong><\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">Taxi (Exploitant de) N.C.<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">&mdash; par voiture&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 7.000&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Exempt<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Lire:&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Taxe d&eacute;termin&eacute;e&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Droit variable<\/strong><\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">Transport par a (Entrepreneur de)&nbsp; &nbsp; N.C.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 20.000<\/p>\n<p style=\"margin: 0px;\">&mdash; par place assise &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;500<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Lie:<\/strong><\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">Transport par autocar (Entrepreneur de), N.C.<\/p>\n<p style=\"margin: 0px;\">&mdash; par vehicule &#8230;&#8230;&#8230;&#8230;&#8230;..&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;6.00<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">&mdash; par place assise&#8230;&#8230;&#8230;&#8230;..&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1.00<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">Art. 3.&mdash; Le paragraphe O) de l&rsquo;article 11.62.01 du code&nbsp;g&eacute;n&eacute;ral des imp&ocirc;ts est abrog&eacute;.<\/p>\n<p style=\"margin: 0px;\">Art. 4 &mdash; La rubrique ci-apr&egrave;s du tableau des patentes&nbsp;(annexe Ilb au code g&eacute;n&eacute;ral des imp&ocirc;ts) est supprim&eacute;e :<\/p>\n<p style=\"margin: 0px;\">&laquo;Restaurateur pr&eacute;parant des repas uniquement sur commande &raquo; : 8&deg; cl.<\/p>\n<p style=\"margin: 0px;\">Art. 5. &mdash; La pr&eacute;sente d&eacute;lib&eacute;ration prendra effet pour compter du 1er janvier 1973.<\/p>","protected":false},"author":1,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"institution":[1334],"nature-dun-texte":[1318],"class_list":["post-107047","texte-juridique","type-texte-juridique","status-publish","format-standard","hentry","institution-ministere-de-finance","nature-dun-texte-deliberation"],"acf":{"reference":"304\/7e L","comment":"la Chambre des D\u00e9put\u00e9s portant modification de certaines dispositions relatives \u00e0 la contribution des patentes.","visas":"<p style=\"margin: 0px;\">Vu la loi n&deg; 67-521 du 3 juillet 1967 relative &agrave; l&rsquo;organisation du Territoire fran&ccedil;ais des Afars et des Issas ;<\/p>\n<p style=\"margin: 0px;\">Vu le code g&eacute;n&eacute;ral des imp&ocirc;ts ;<\/p>\n<p style=\"margin: 0px;\">Vu l'avis de la Chambre de commerce en date du 8 d&eacute;cembre 1972;<\/p>\n<p style=\"margin: 0px;\">Sur proposition du Conseil de Gouvernement en sa s&eacute;ance du 13 d&eacute;cembre 1972 ;<\/p>\n<p style=\"margin: 0px;\">A adopt&eacute; dans sa s&eacute;ance du 28 d&eacute;cembre 1972 la d&eacute;lib&eacute;ration dont la teneur suit :<\/p>","signature":"<p style=\"margin: 0px;\">Le Pr&eacute;sident de la Chambre des D&eacute;put&eacute;s,<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">J.-P. CASTEL.<\/p>\n<p style=\"margin: 0px;\">Le Secr&eacute;taire de la Chambre des D&eacute;put&eacute;s,<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">ABDOULKADER HASSAN MOHAMED.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>","nature_du_texte":1318,"journal_officiel":[105411],"institution":1334,"mesures":"0","old_texte_id":"38567","fichiers":null,"titre_ar":"","contenu_ar":"","commentaire_ar":"","visas_ar":"","signature_ar":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/107047","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique"}],"about":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/types\/texte-juridique"}],"author":[{"embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":1,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/107047\/revisions"}],"predecessor-version":[{"id":151293,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/107047\/revisions\/151293"}],"acf:term":[{"embeddable":true,"taxonomy":"institution","href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/institution\/1334"},{"embeddable":true,"taxonomy":"nature-dun-texte","href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/nature-dun-texte\/1318"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/journal-officiel\/105411"}],"wp:attachment":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/media?parent=107047"}],"wp:term":[{"taxonomy":"institution","embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/institution?post=107047"},{"taxonomy":"nature-dun-texte","embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/nature-dun-texte?post=107047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}