{ "article": { "LEGIARTI000006273499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273499", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273499.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBVXXXXXX027AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295442", "@num": "189", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 189 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309335", "@num": "260", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309358", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309528", "@num": "287", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000515870", "@num": "81-1160", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°81-1160 du 30 décembre 1981 DE FINANCES POUR 1982", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000515870", "@c_titre_court": "Loi n°81-1160 du 30 décembre 1981" }, { "@fin": "2999-01-01", "#text": "Loi n° 81-1160 du 30 décembre 1981 DE FINANCES POUR 1982", "@debut": "1982-01-01", "@id_txt": "LEGITEXT000006068707", "@c_titre_court": "Loi n° 81-1160 du 30 décembre 1981" } ], "@date_publi": "1981-12-31", "@date_signature": "1981-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006273499", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001884435", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006295442": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "189", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295442", "URL": "article/LEGI/ARTI/00/00/06/29/54/LEGIARTI000006295442.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0189AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 213", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 260 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 261 4 5°, 6°, 7°, 8°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273499", "@num": "27", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 27 () JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162065", "@fin": "1989-05-13", "#text": "CHAMP D'APPLICATION", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146724", "@fin": "1989-05-13", "#text": "TAXE SUR LA VALEUR AJOUTEE *TVA*", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133684", "@fin": "1989-05-13", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@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": "LEGIARTI000006295441", "@fin": "1982-01-01", "@num": "189", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295442", "@fin": "1983-01-01", "@num": "189", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295443", "@fin": "1991-06-24", "@num": "189", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006295444", "@fin": "1992-07-04", "@num": "189", "@etat": "PERIME", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'option pour le paiement de la taxe sur la valeur ajoutée prévue à l'article 260-1° du code général des impôts s'applique à l'ensemble des opérations accomplies dans l'exercice de l'une des activités mentionnées aux 5°, 6°, 7° ou 8° de l'article 261-4 du même code.
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Toutefois, lorsqu'une même personne effectue des opérations relevant d'activités de nature différente, l'option peut n'être formulée que pour une ou plusieurs de ces activités; elle couvre alors obligatoirement l'ensemble des opérations relevant de la ou des activités intéressées.
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Chaque activité ou ensemble d'activités couvert par l'option constitue un secteur pour l'application de l'article 213.
" } }, "LEGIARTI000006309335": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309335", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309335.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0260AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 257 7°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 261 4", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 189 A CGIAN2 201 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 201 quinquies A CGIAN2 201 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000522721", "#text": "Loi 78-1240 1978-12-29 art. 29, art. 49 Finances rectificative pour 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317162", "@num": "29", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 29 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000337913", "#text": "Décret 79-41 1979-01-17", "@sens": "source", "@cidtexte": "JORFTEXT000000337913", "@numtexte": "79-41", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-17" }, { "@id": "JORFTEXT000000690836", "#text": "Décret 81-1121 1981-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000690836", "@numtexte": "81-1121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-12-17" }, { "@id": "LEGIARTI000006273499", "@num": "27", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 27 () JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" }, { "@id": "LEGITEXT000028499760", "#text": "Décret n°2014-44\n du 20 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028499359", "@nortexte": "EFIE1316759D", "@numtexte": "2014-44", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-20" }, { "@id": "LEGIARTI000018621128", "@num": "193", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838517", "@num": "258", "#text": "Code général des impôts, CGI. - art. 258 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873402", "@num": "298 bis", "#text": "Code général des impôts, CGI. - art. 298 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816450", "@num": "201 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 201 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621096", "@num": "242-0 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162820", "@fin": "1988-01-01", "#text": "CHAMP D'APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048212497", "@fin": "1954-08-17", "@num": "260", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049490244", "@fin": "1954-08-15", "@num": "260", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049554957", "@fin": "1979-07-01", "@num": "260", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309334", "@fin": "1982-01-01", "@num": "260", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309335", "@fin": "1983-01-01", "@num": "260", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309336", "@fin": "1988-01-01", "@num": "260", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309337", "@fin": "1988-12-30", "@num": "260", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309338", "@fin": "1989-12-30", "@num": "260", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309339", "@fin": "1990-12-30", "@num": "260", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309340", "@fin": "1991-06-24", "@num": "260", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309341", "@fin": "1992-07-04", "@num": "260", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309342", "@fin": "2010-03-11", "@num": "260", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957423", "@fin": "2012-03-24", "@num": "260", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025576729", "@fin": "2999-01-01", "@num": "260", "@etat": "VIGUEUR", "@debut": "2012-03-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent sur leur demande acquitter la taxe sur la valeur ajoutée : 1° Les personnes qui réalisent des opérations mentionnées aux 5°, 6°, 7°, 8° du 4 de l'article 261 (1);
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2° Les personnes qui donnent en location des locaux nus pour les besoins de l'activité d'un industriel, d'un commerçant ou d'un prestataire de services (2);
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3° Les personnes qui effectuent des opérations portant sur les déchets neufs d'industrie et sur les matières de récupération (3);
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4° Les coopératives d'utilisation de matériel agricole et les coopératives d'insémination artificielle (4);
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5° Les personnes qui ont passé un bail à construction; dans ce cas, la taxe sur la valeur ajoutée est appliquée conformément à l'article 257-7° (6).
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Les conditions et modalités de l'option sont fixées par décret en Conseil d'Etat (1) (2) (3) (4) (5) (6).
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1) Voir Annexe II, art. 189 à 192.
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2) Voir Annexe II, art. 193 à 195.
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3) Voir Annexe II, art. 196 à 201.
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4) Voir Annexe II, art. 201 bis et 201 ter.
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5) Annexe II, art. 201 quinquies à 201 septies.
\n
6) Les modalités suivant lesquelles viendront à expiration les options formulées avant le 1er janvier 1979 pour des activités pour lesquelles l'option n'est plus ouverte à compter de cette date ont été fixées par le décret n° 79-41 du 17 janvier 1979 (J.O. du 18), et n° 81-1121 du 17 décembre 1981 (J.O. du 19).
" } }, "LEGIARTI000006309358": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1973-11-21", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309358", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309358.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0261AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1378 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 257 7°, 10°, 13°, 15°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 260 (opérations imposables sur option)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGI 260 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 733", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 986 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 242 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 242 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 71", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 24", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006466048", "@num": "3", "#text": "Loi n°57-298 du 11 mars 1957 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000315384", "@numtexte": "57-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1957-03-11" }, { "@id": "JORFTEXT000000687421", "#text": "LOI 60-791 1960-08-02", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000877698", "#text": "Décret 61-610 1961-06-14", "@sens": "source", "@cidtexte": "JORFTEXT000000877698", "@numtexte": "61-610", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1961-06-14" }, { "@id": "LEGIARTI000006600095", "@num": "20", "#text": "Loi n°62-933 du 8 août 1962 - art. 20 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000509653", "#text": "Décret 64-285 1964-04-02", "@sens": "source", "@cidtexte": "JORFTEXT000000509653", "@numtexte": "64-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-02" }, { "@id": "LEGIARTI000006435019", "@num": "5", "#text": "Loi n°68-978 du 12 novembre 1968 - art. 5 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000693185", "@numtexte": "68-978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-11-12" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFTEXT000000508806", "#text": "LOI 71-556 1971-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000508806", "@numtexte": "71-556", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-12" }, { "@id": "JORFTEXT000000687666", "#text": "LOI 71-575 1971-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000687666", "@numtexte": "71-575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000509525", "#text": "LOI 72-616 1972-07-05", "@sens": "source", "@cidtexte": "JORFTEXT000000509525", "@numtexte": "72-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFTEXT000000864362", "#text": "Décret 77-860 1977-07-26 ART. 1 JORF 29 JUILLET 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000864362", "@numtexte": "77-860", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-07-26" }, { "@id": "LEGIARTI000006273499", "@num": "27", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 27 () JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000020960338", "@num": "25", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000030442644", "@num": "30", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. L421-126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602927", "@num": "L421-138", "#text": "Code des impositions sur les biens et services - art. L421-138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626363", "@num": "L454-35", "#text": "Code des impositions sur les biens et services - art. L454-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027738718", "@num": "L732-2", "#text": "Code de l'éducation - art. L732-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882495", "@num": "L4122-2", "#text": "Code de la défense. - art. L4122-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303790", "@num": "231 bis L", "#text": "Code général des impôts, CGI. - art. 231 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576729", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380680", "@num": "80", "#text": "Code général des impôts, CGI. - art. 80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036437245", "@num": "202 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622311", "@num": "242 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041394664", "@num": "L722-20", "#text": "Code rural et de la pêche maritime - art. L722-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814561", "@num": "L130-2", "#text": "Code de l'urbanisme - art. L130-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815582", "@num": "L322-12", "#text": "Code de l'urbanisme - art. L322-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme L322-2 1°", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1956-09-14", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1850-03-15", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1875-07-12", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1886-10-30", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1901-07-01", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1919-07-25", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 60-808 1960-08-15 ART. 15", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Ordonnance 58-1145 1958-12-31", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162820", "@fin": "1988-01-01", "#text": "CHAMP D'APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048212518", "@fin": "1954-08-15", "@num": "261", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049555127", "@fin": "1955-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049694268", "@fin": "1979-07-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309357", "@fin": "1977-07-29", "@num": "261", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309358", "@fin": "1973-11-21", "@num": "261", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309359", "@fin": "1985-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309360", "@fin": "1985-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1985-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309361", "@fin": "1987-01-28", "@num": "261", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309362", "@fin": "1988-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309363", "@fin": "1989-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "1988-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309364", "@fin": "1990-06-15", "@num": "261", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309365", "@fin": "1990-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309366", "@fin": "1991-07-29", "@num": "261", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309367", "@fin": "1992-07-04", "@num": "261", "@etat": "MODIFIE", "@debut": "1991-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309368", "@fin": "1993-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309369", "@fin": "1993-08-18", "@num": "261", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309370", "@fin": "1994-09-02", "@num": "261", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309371", "@fin": "1995-10-27", "@num": "261", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309372", "@fin": "1996-05-12", "@num": "261", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309373", "@fin": "1999-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309374", "@fin": "2000-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309375", "@fin": "2001-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309376", "@fin": "2002-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309377", "@fin": "2004-08-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309378", "@fin": "2005-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309379", "@fin": "2006-07-16", "@num": "261", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309380", "@fin": "2007-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309381", "@fin": "2007-02-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309382", "@fin": "2007-03-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309383", "@fin": "2007-12-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035929", "@fin": "2008-05-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619320", "@fin": "2010-03-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021808816", "@fin": "2010-03-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957396", "@fin": "2010-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334779", "@fin": "2011-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412178", "@fin": "2011-05-19", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024040848", "@fin": "2011-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025081765", "@fin": "2013-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950061", "@fin": "2013-07-24", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027748201", "@fin": "2015-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021707", "@fin": "2015-06-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701250", "@fin": "2016-06-13", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701514", "@fin": "2017-01-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033971428", "@fin": "2017-05-05", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596929", "@fin": "2018-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426360", "@fin": "2018-04-15", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036802210", "@fin": "2018-06-23", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100354", "@fin": "2018-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988914", "@fin": "2019-06-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686963", "@fin": "2020-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467500", "@fin": "2020-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909959", "@fin": "2021-06-12", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662408", "@fin": "2022-05-07", "@num": "261", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765308", "@fin": "2023-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869059", "@fin": "2023-06-03", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622773", "@fin": "2023-12-20", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048590042", "@fin": "2024-06-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641494", "@fin": "2999-01-01", "@num": "261", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés de la taxe sur la valeur ajoutée :
\n
\n
1 (Affaires ou opérations soumises à un autre impôt) :
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1° et 2° (Abrogés);
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3° a Lorsqu'elles sont soumises au droit proportionnel d'enregistrement prévu à l'article 733, les ventes publiques :
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- d'objets d'occasion, - d'objets d'antiquité et de collection, - d'objets visés à l'article 257-10°-d, - d'oeuvres d'art originales répondant aux conditions qui sont fixées par décret (1);
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b Les achats d'objets visés à l'article 257-10°-d opérés en vue d'une vente aux enchères publiques imposée comme il est dit ci-dessus;
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c (Abrogé);
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4° Les opérations assujetties à l'impôt sur les opérations de bourse de commerce prévu par les articles 986 et suivants, à l'exclusion de celles qui déterminent l'arrêt de la filière;
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5° (Abrogé)
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2 (Agriculture et pêche) :
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1° (Abrogé);
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2° Les opérations réalisées par les coopératives d'insémination artificielle et les coopératives d'utilisation de matériel agricole;
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3° Les prestations réalisées dans le cadre de l'entraide entre agriculteurs définie par l'article 20 de la loi n° 62-933 du 8 août 1962 complémentaire à la loi d'orientation agricole. Cette exonération pourra être étendue par décret en Conseil d'Etat aux départements d'outre-mer (2);
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4° Les opérations effectuées par les pêcheurs et armateurs à la pêche, en ce qui concerne la vente des produits de leur pêche (poissons, crustacés, coquillages frais ou conservés à l'état frais par un procédé frigorifique);
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5° (Abrogé)
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3 (Biens usagés - Déchets neufs d'industrie et matières de récupération) :
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1° a Sous réserve, le cas échéant, des dispositions de l'article 257-13° et 15°, les ventes de biens usagés faites par les personnes qui les ont utilisés pour les besoins de leurs exploitations. Toutefois, cette exonération ne s'applique pas aux biens dans la commercialisation desquels elle provoque des distorsions d'imposition. La liste de ces biens est établie par arrêté du ministre de l'économie et des finances après avis des professions intéressées (3);
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b (Disposition périmée);
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2° Les opérations de vente, de commission et de courtage portant sur les déchets neufs d'industrie et sur les matières de récupération.
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4 (Professions libérales et activités diverses) :
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1° Les soins dispensés aux personnes par les membres des professions médicales et paramédicales ainsi que les travaux d'analyse de biologie médicale et les fournitures de prothèses dentaires par les dentistes et les prothésistes;
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2° Les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains;
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3° (Abrogé) ;
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4° a Les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :
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- de l'enseignement primaire, secondaire et supérieur dispensé dans les établissements publics et les établissements privés régis par les lois des 15 mars 1850, 12 juillet 1875 et 30 octobre 1886;
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- de l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés à l'article 5 de la loi n° 68-978 du 12 novembre 1968 d'orientation de l'enseignement supérieur;
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- de l'enseignement technique ou professionnel réglementé par la loi du 25 juillet 1919 et le décret du 14 septembre 1956;
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- de l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole;
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- de la formation professionnelle continue assurée dans les conditions prévues par la loi n° 71-575 du 16 juillet 1971 portant organisation de la formation professionnelle continue dans le cadre de l'éducation permanente;
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- de l'enseignement primaire, secondaire, supérieur ou technique à distance, dispensé par les organismes publics ou les organismes privés régis par la loi n° 71-556 du 12 juillet 1971 relative à la création et au fonctionnement des organismes privés dispensant un enseignement à distance ainsi qu'à la publicité et au démarchage faits par les établissements d'enseignement, et les textes subséquents;
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b les cours ou leçons relevant de l'enseignement scolaire, universitaire, professionnel, artistique ou sportif, dispensés par des personnes physiques qui sont rémunérées directement par leurs élèves;
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5° Les prestations de services et les livraisons de biens effectuées dans le cadre de leur activité libérale par les auteurs des oeuvres de l'esprit désignées à l'article 3 de la loi n° 57-298 du 11 mars 1957 sur la propriété littéraire et artistique, à l'exclusion des opérations réalisées par les architectes;
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6° Les prestations fournies par les interprètes des oeuvres de l'esprit, les traducteurs et interprètes de langues étrangères, les guides et accompagnateurs, les sportifs, les artistes du spectacle et les dresseurs d'animaux;
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7° Les prestations effectuées par les avocats, les avocats au Conseil d'Etat et à la Cour de cassation, les avoués d'appel, les greffiers des tribunaux de commerce, les conseils juridiques et fiscaux inscrits sur la liste établie par le procureur de la République, les notaires, les huissiers de justice, les commissaires-priseurs, les commissaires aux comptes, les liquidateurs judiciaires, les syndics et les administrateurs judiciaires, lorsqu'elles relèvent de leur activité spécifique telle qu'elle est définie par la réglementation applicable à leur profession;
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8° Les expertises ayant trait à l'évaluation des indemnités d'assurances ainsi que les expertises judiciaires;
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9° Les prestations de services et les livraisons de biens qui leur sont étroitement liées fournies à leurs membres, moyennant une cotisation fixée conformément aux statuts, par des organismes légalement constitués agissant sans but lucratif dont la gestion est désintéressée et qui poursuivent des objectifs de nature philosophique, religieuse, politique, patriotique, civique ou syndicale dans la mesure où ces opérations se rattachent directement à la défense collective des intérêts moraux ou matériels des membres; les dispositions des c et d du 1° du 7 s'appliquent à ces organismes; 10° Les travaux de construction, d'aménagement, de réparation et d'entretien des monuments, cimetières ou sépultures commémoratifs des combattants, héros, victimes ou morts des guerres, effectués pour les collectivités publiques et les organismes légalement constitués agissant sans but lucratif.
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5 (Opérations immobilières) :
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1° Lorsqu'elles n'entrent pas dans le champ d'application de l'article 257-7° :
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a Les opérations de lotissement et de vente effectuées par les départements, communes et établissements publics et relatives à des terrains leur appartenant;
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b Les opérations de lotissement et de vente de terrains leur appartenant effectuées sans but lucratif par les sociétés coopératives de construction, par les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, par les groupements dits de \" Castors \" dont les membres effectuent des apports de travail, ainsi que par les sociétés et organismes à but désintéressé habilités à recevoir la contribution des employeurs à l'effort de construction visée à l'article 235 bis;
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c (Devenu sans objet) ;
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d Les opérations immobilières résultant de l'application des dispositions de l'article 15 de la loi n° 60-808 du 5 août 1960 d'orientation agricole, réalisées par les sociétés d'aménagement foncier et d'établissement rural constituées en application de ce même article et agréées par le ministre de l'agriculture et le ministre du budget (4);
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e (Disposition périmée);
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f (Abrogé);
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1° bis Lorsqu'elles entrent dans le champ d'application de l'article 257-7°, les opérations de remembrement réalisées par les associations foncières urbaines en vertu de l'article L 322-2-1° du code de l'urbanisme ou par les associations syndicales constituées en application de l'ordonnance n° 58-1145 du 31 décembre 1958.
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2° Les apports et les cessions de terrains à bâtir effectués par les collectivités locales au profit des offices publics d'habitations à loyer modéré et de leurs unions ainsi que les apports consentis par les collectivités locales à des organismes d'habitations à loyer modéré ou à leurs unions, dans la mesure où ces apports sont effectués à titre gratuit.
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Ces dispositions s'appliquent aux offices publics d'aménagement et de construction pour les opérations faites en application de la législation sur les organismes d'habitations à loyer modéré;
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3° Les apports faits aux sociétés civiles visées à l'article L 322-12 du code de l'urbanisme;
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4° Le bail à construction;
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5° (Abrogé);
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6° Les cessions gratuites aux collectivités publiques de terrains classés, visées à l'article L 130-2 du code de l'urbanisme;
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7° Les mutations résultant des contrats de location-attribution ou de location-vente visés à l'article 1378 quinquies ainsi que les livraisons que les sociétés se font à elles-mêmes des immeubles qui sont l'objet de ces contrats;
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8° Les livraisons à soi-même d'immeubles construits par les sociétés civiles immobilières constituées par les organismes régis par la réglementation sur les habitations à loyer modéré en vue de favoriser l'accession à la propriété.
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6 (Abrogé)
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7 (Organismes d'utilité générale) :
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1° a Les services de caractère social, éducatif, culturel ou sportif rendus à leurs membres par les organismes légalement constitués agissant sans but lucratif, et dont la gestion est désintéressée.
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Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.
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Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :
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- les opérations d'hébergement et de restauration;
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- l'exploitation des bars et buvettes.
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Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions;
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b Les opérations faites au bénéfice de toutes personnes par des oeuvres sans but lucratif qui présentent un caractère social ou philanthropique et dont la gestion est désintéressée, lorsque les prix pratiqués ont été homologués par l'autorité publique ou que des opérations analogues ne sont pas couramment réalisées à des prix comparables par des entreprises commerciales, en raison notamment du concours désintéressé des membres de ces organismes ou des contributions publiques ou privées dont ils bénéficient;
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c Les recettes de quatre manifestations de bienfaisance ou de soutien organisées dans l'année à leur profit exclusif par les organismes désignés au a et b ainsi que par les organismes permanents à caractère social des collectivités locales et des entreprises;
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d Le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :
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- l'organisme doit être géré et administré à titre bénévole par des personnes n'ayant elles-mêmes, ou par personne interposée, aucun intérêt direct ou indirect dans les résultats de l'exploitation;
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- l'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit;
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- les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.
\n
Tous les organismes concernés par les a, b et c sont placés sous le régime du chiffre d'affaires réel; un décret en conseil d'Etat détermine leurs obligations ainsi que l'étendue et les modalités d'exercice de leurs droits à déduction (5);
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2° Les opérations effectuées par les institutions ou les établissements fondés par des associations sous le régime de la loi de 1901, par des groupements mutualistes régis par le code de la mutualité, en ce qui concerne exclusivement leurs établissements hospitaliers et les services assurés par leurs établissements de soins et de diagnostic n'assurant pas l'hébergement, ou des fondations ayant un but médical ou sanitaire et suppléant à l'équipement sanitaire du pays, dès l'instant que ces institutions ou établissements se bornent à une exploitation ou à des opérations de caractère non lucratif et sous la condition que les prix pratiqués aient été homologués par l'autorité publique; ces dispositions ne s'appliquent pas aux objets ou produits livrés, ni aux services rendus à des personnes étrangères à l'établissement bénéficiaire;
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3° Les ventes portant sur les articles fabriqués par des groupements d'aveugles ou de travailleurs handicapés, agréés dans les conditions prévues par la loi n° 72-616 du 5 juillet 1972, ainsi que les réparations effectuées par ces groupements. Ils peuvent toutefois, sur leur demande, renoncer à l'exonération dans les conditions et selon les modalités prévues à l'égard des personnes mentionnées à l'article 260-1°;
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4° (Abrogé);
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8 et 9 (Abrogés).
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1) Annexe III, art. 71.
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2) Voir décret n° 64-285 du 2 avril 1964 (J.O. du 4).
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3) Annexe IV, art. 24.
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4) Cf. décret n° 61-610 du 14 juin 1961 (J.O. du 15).
\n
5) Annexe II, art. 242 B et 242 octies.
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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047213632", "@nortexte": "ECOE2237317D", "@numtexte": "2023-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "LEGITEXT000047766249", "#text": "Décret n°2023-522 du 28 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752602", "@nortexte": "ECOE2313304D", "@numtexte": "2023-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-28" }, { "@id": "LEGIARTI000047766284", "@num": "2", "#text": "Décret n°2023-522 du 28 juin 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752602", "@nortexte": "ECOE2313304D", "@numtexte": "2023-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-28" }, { "@id": "LEGIARTI000050009583", "@num": "7", "#text": "Décret n°2023-522 du 28 juin 2023 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752602", "@nortexte": "ECOE2313304D", "@numtexte": "2023-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-28" }, { "@id": "LEGIARTI000047981297", "@num": "1", "#text": "Décret n°2023-786 du 17 août 2023 - 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art. 1609 quintricies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038885459", "@num": "1609 septtricies", "#text": "Code général des impôts, CGI. - art. 1609 septtricies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031742753", "@num": "1609 sextricies", "#text": "Code général des impôts, CGI. - art. 1609 sextricies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983728", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466911", "@num": "1609 tertricies", "#text": "Code général des impôts, CGI. - art. 1609 tertricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517151", "@num": "1609 untricies", "#text": "Code général des impôts, CGI. - art. 1609 untricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641245", "@num": "1613 ter", "#text": "Code général des impôts, CGI. - art. 1613 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033713742", "@num": "1622", "#text": "Code général des impôts, CGI. - art. 1622 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313601", "@num": "1693", "#text": "Code général des impôts, CGI. - art. 1693 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038817737", "@num": "1693 quater B", "#text": "Code général des impôts, CGI. - art. 1693 quater B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041534638", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983701", "@num": "1788 A", "#text": "Code général des impôts, CGI. - art. 1788 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059687", "@num": "235 ter X", "#text": "Code général des impôts, CGI. - art. 235 ter X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447781", "@num": "235 ter ZD bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZD bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912117", "@num": "235 ter ZE", "#text": "Code général des impôts, CGI. - art. 235 ter ZE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031779544", "@num": "235 ter ZE bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZE bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815081", "@num": "235 ter ZF", "#text": "Code général des impôts, CGI. - art. 235 ter ZF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910192", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817232", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304470", "@num": "293 A", "#text": "Code général des impôts, CGI. - art. 293 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675677", "@num": "295 A", "#text": "Code général des impôts, CGI. - art. 295 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835065", "@num": "297 A", "#text": "Code général des impôts, CGI. - art. 297 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873402", "@num": "298 bis", "#text": "Code général des impôts, CGI. - art. 298 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084454", "@num": "300", "#text": "Code général des impôts, CGI. - art. 300 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993486", "@num": "302 bis F", "#text": "Code général des impôts, CGI. - art. 302 bis F (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752131", "@num": "302 bis KD", "#text": "Code général des impôts, CGI. - art. 302 bis KD (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364812", "@num": "302 bis KG", "#text": "Code général des impôts, CGI. - art. 302 bis KG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084768", "@num": "302 bis KH", "#text": "Code général des impôts, CGI. - art. 302 bis KH (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826666", "@num": "302 bis MB", "#text": "Code général des impôts, CGI. - art. 302 bis MB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447771", "@num": "302 bis WD", "#text": "Code général des impôts, CGI. - art. 302 bis WD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043036702", "@num": "302 bis Z", "#text": "Code général des impôts, CGI. - art. 302 bis Z (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362302", "@num": "302 bis ZC", "#text": "Code général des impôts, CGI. - art. 302 bis ZC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041480036", "@num": "302 bis ZL", "#text": "Code général des impôts, CGI. - art. 302 bis ZL (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873011", "@num": "302 septies-0 AA", "#text": "Code général des impôts, CGI. - art. 302 septies-0 AA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783025", "@num": "242 quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066036", "@num": "242-0 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295555", "@num": "242-0 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066011", "@num": "267 quater F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066006", "@num": "267 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296208", "@num": "383 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067048", "@num": "111 quater G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067035", "@num": "111 quater U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131962", "@num": "95 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023831526", "@num": "32", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300366", "@num": "38", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030190488", "@num": "39", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386263", "@num": "41 septies M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386269", "@num": "41 septies P", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046327698", "@num": "41-0 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41-0 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045866114", "@num": "50 duodecies A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 duodecies A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020190686", "@num": "204 ter A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826459", "@num": "242 sexies", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826480", "@num": "384 D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 384 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826488", "@num": "95 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045865801", "@num": "98 ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 98 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300361", "@num": "39 bis", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 39 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L59 (3è al. du CGI 287)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162825", "@fin": "1987-01-01", "#text": "OBLIGATIONS DES REDEVABLES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048218593", "@fin": "1951-05-26", "@num": "287", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049357256", "@fin": "1952-04-15", "@num": "287", "@etat": "MODIFIE", "@debut": "1951-05-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424628", "@fin": "1979-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309527", "@fin": "1982-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309528", "@fin": "1983-12-30", "@num": "287", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309529", "@fin": "1985-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309530", "@fin": "1990-12-30", "@num": "287", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309531", "@fin": "1993-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309532", "@fin": "1994-09-02", "@num": "287", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre chaque mois à la recette des impôts dont il dépend et dans le délai fixé par arrêté (1) une déclaration conforme au modèle prescrit par l'administration indiquant, d'une part, le montant total des opérations qu'il a réalisées, d'autre part, le détail de ses opérations taxables (2).
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Lorsque la taxe exigible mensuellement est inférieure à 800 F, les redevables sont admis à déposer leurs déclarations par trimestre.
\n
2 Les redevables peuvent sur leur demande être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances (3), à disposer d'un délai supplémentaire de un mois pour remettre la déclaration prévue au 1.
\n
\n
3 (Transféré sous l'article L. 59 du livre des procédures fiscales).
\n
\n
1) Annexe IV, art. 32, 33 et 38 à 41.
\n
2) Voir toutefois Annexe II, art. 242 quater.
\n
3) Annexe IV, art. 39 bis.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006295442", "cible": false, "cidtexte": "JORFTEXT000000515870", "id": "LEGIARTI000006273499", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309335", "cible": false, "cidtexte": "JORFTEXT000000515870", "id": "LEGIARTI000006273499", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309528", "cible": false, "cidtexte": "JORFTEXT000000515870", "id": "LEGIARTI000006273499", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309358", "cible": false, "cidtexte": "JORFTEXT000000515870", "id": "LEGIARTI000006273499", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006273499", "liens_entrants": true }

Article 27 ENTIEREMENT_MODIF (Loi n°81-1160 du 30 décembre 1981 DE FINANCES POUR 1982)