{ "article": { "LEGIARTI000006226689": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006226689", "URL": "article/LEGI/ARTI/00/00/06/22/66/LEGIARTI000006226689.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHBDXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295573", "@num": "242-0 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294452", "@num": "242-0 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300324", "@num": "28-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 28-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000248755", "@nor": "BUDF0300028D", "@num": "2003-1266", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-1266 du 26 décembre 2003 relatif aux conditions de remboursement de la taxe sur la valeur ajoutée aux assujettis établis hors de la Communauté européenne et modifiant l'annexe II au code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000248755", "@c_titre_court": "Décret n°2003-1266 du 26 décembre 2003" }, { "@fin": "2999-01-01", "#text": "Décret n°2003-1266 du 26 décembre 2003 relatif aux conditions de remboursement de la taxe sur la valeur ajoutée aux assujettis établis hors de la Communauté européenne et modifiant l'annexe II au code général des impôts.", "@debut": "2003-12-28", "@id_txt": "LEGITEXT000005741116", "@c_titre_court": "Décret n°2003-1266 du 26 décembre 2003" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE", "@date_publi": "2003-12-28", "@date_signature": "2003-12-26" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006226689", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001863901", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006294452": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242-0 P", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-30", "DATE_DEBUT": "2003-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006294452", "URL": "article/LEGI/ARTI/00/00/06/29/44/LEGIARTI000006294452.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0242BQXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 242-0 M à 242-0 O, 242-0 U", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006226689", "@num": "1", "#text": "Décret n°2003-1266 du 26 décembre 2003 - art. 1 () JORF 28 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000248755", "@nortexte": "BUDF0300028D", "@numtexte": "2003-1266", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-26" }, { "@id": "JORFARTI000001863902", "@num": "2", "#text": "Décret n°2003-1266 du 26 décembre 2003 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000248755", "@nortexte": "BUDF0300028D", "@numtexte": "2003-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-26" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023149893", "@fin": "2999-01-01", "#text": "A : Assujettis établis dans l'Union européenne", "@debut": "2010-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191260", "@fin": "2011-06-07", "#text": "2 ter : Remboursement de la taxe aux assujettis établis hors de France", "@debut": "1980-12-28" }, { "@id": "LEGISCTA000024146504", "@fin": "2999-01-01", "#text": "2 ter : Remboursement de la taxe aux assujettis non établis en France", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179225", "@fin": "2999-01-01", "#text": "II : Déductions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162003", "@fin": "2999-01-01", "#text": "Section III : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294448", "@fin": "1994-09-02", "@num": "242-0 P", "@etat": "MODIFIE", "@debut": "1980-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294449", "@fin": "1999-03-31", "@num": "242-0 P", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294450", "@fin": "2002-02-27", "@num": "242-0 P", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294451", "@fin": "2003-12-28", "@num": "242-0 P", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294452", "@fin": "2010-04-30", "@num": "242-0 P", "@etat": "MODIFIE", "@debut": "2003-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022146964", "@fin": "2999-01-01", "@num": "242-0 P", "@etat": "VIGUEUR", "@debut": "2010-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe sur la valeur ajoutée n'est remboursée en application des articles 242-0 M à 242-0 O et 242-0 U que si elle est au moins égale à une somme de 25 ou 200 euros, selon que le remboursement a lieu au titre d'une année ou d'un trimestre.
\n
" } }, "LEGIARTI000006295573": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242-0 O", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-30", "DATE_DEBUT": "2003-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006295573", "URL": "article/LEGI/ARTI/00/00/06/29/55/LEGIARTI000006295573.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0242BPXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 242-0 N", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006226689", "@num": "1", "#text": "Décret n°2003-1266 du 26 décembre 2003 - art. 1 () JORF 28 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000248755", "@nortexte": "BUDF0300028D", "@numtexte": "2003-1266", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-26" }, { "@id": "JORFARTI000001863902", "@num": "2", "#text": "Décret n°2003-1266 du 26 décembre 2003 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000248755", "@nortexte": "BUDF0300028D", "@numtexte": "2003-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-26" }, { "@id": "LEGIARTI000022146976", "@num": "242-0 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022147003", "@num": "242-0 Z quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022499049", "@num": "41 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023149893", "@fin": "2999-01-01", "#text": "A : Assujettis établis dans l'Union européenne", "@debut": "2010-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191260", "@fin": "2011-06-07", "#text": "2 ter : Remboursement de la taxe aux assujettis établis hors de France", "@debut": "1980-12-28" }, { "@id": "LEGISCTA000024146504", "@fin": "2999-01-01", "#text": "2 ter : Remboursement de la taxe aux assujettis non établis en France", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179225", "@fin": "2999-01-01", "#text": "II : Déductions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162003", "@fin": "2999-01-01", "#text": "Section III : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295571", "@fin": "1988-03-19", "@num": "242-0 O", "@etat": "MODIFIE", "@debut": "1980-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295572", "@fin": "2003-12-28", "@num": "242-0 O", "@etat": "MODIFIE", "@debut": "1988-03-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295573", "@fin": "2010-04-30", "@num": "242-0 O", "@etat": "MODIFIE", "@debut": "2003-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022146969", "@fin": "2015-01-12", "@num": "242-0 O", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030091379", "@fin": "2999-01-01", "@num": "242-0 O", "@etat": "VIGUEUR", "@debut": "2015-01-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 242-0 N sont applicables aux assujettis établis hors de la Communauté européenne à l'exception des assujettis établis dans un pays ou territoire qui n'accorde pas d'avantages comparables, en ce qui concerne les taxes sur le chiffre d'affaires, aux assujettis établis en France et qui figure sur une liste fixée par arrêté du ministre chargé du budget.
\n
" } }, "LEGIARTI000006300324": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "28-0 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006300324", "URL": "article/LEGI/ARTI/00/00/06/30/03/LEGIARTI000006300324.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0028ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1996-06-21", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2004-03-26", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGIAN2 242-0 O, 242-0 N", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006226689", "@num": "1", "#text": "Décret n°2003-1266 du 26 décembre 2003 - art. 1 () JORF 28 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000248755", "@nortexte": "BUDF0300028D", "@numtexte": "2003-1266", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-26" }, { "@id": "LEGIARTI000006226691", "@num": "2", "#text": "Décret n°2003-1266 du 26 décembre 2003 - art. 2 (V) JORF 28 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000248755", "@nortexte": "BUDF0300028D", "@numtexte": "2003-1266", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-26" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000550877", "#text": "Loi 94-1099 1994-12-19 article unique JORF 20 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000550877", "@nortexte": "MAEX9400127L", "@numtexte": "94-1099", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179485", "@fin": "2004-01-01", "#text": "I : Remboursement de la taxe aux assujettis établis hors de France.", "@debut": "1988-02-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162388", "@fin": "2999-01-01", "#text": "Section III : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146904", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133784", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300323", "@fin": "1996-05-12", "@num": "28-0 A", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006300324", "@fin": "2004-01-01", "@num": "28-0 A", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du deuxième alinéa de l'article 242-0 O de l'annexe II au code général des impôts, le remboursement prévu à l'article 242-0 N de cette annexe est accordé aux assujettis établis aux îles Canaries, à Ceuta ou Melilla.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006294452", "cible": false, "cidtexte": "JORFTEXT000000248755", "id": "LEGIARTI000006226689", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006295573", "cible": false, "cidtexte": "JORFTEXT000000248755", "id": "LEGIARTI000006226689", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006300324", "cible": false, "cidtexte": "JORFTEXT000000248755", "id": "LEGIARTI000006226689", "typelien": "PEREMPTION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006226689", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2003-1266 du 26 décembre 2003 relatif aux conditions de remboursement de la taxe sur la valeur ajoutée aux assujettis établis hors de la Communauté européenne et modifiant l'annexe II au code général des impôts)