{ "article": { "LEGIARTI000006296206": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "383 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006296206", "URL": "article/LEGI/ARTI/00/00/06/29/62/LEGIARTI000006296206.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0383AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 242 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 242 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146744", "@fin": "2999-01-01", "#text": "I : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133713", "@fin": "2999-01-01", "#text": "Section I bis : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114403", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1970-11-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084162", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1970-11-11" } ] }, "@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": "LEGIARTI000006296206", "@fin": "1991-06-24", "@num": "383 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296207", "@fin": "1999-07-01", "@num": "383 ter", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296208", "@fin": "2999-01-01", "@num": "383 ter", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les versements mensuels ou trimestriels effectués en application de l'article 242 quater sont imputés sur l'impôt dû.
\n
En cas d'insuffisance de versements, le complément d'impôt dû doit être acquitté au moment du dépôt de la déclaration prévue à l'article 242 sexies.
\n
En cas d'excédent de versements, celui-ci est imputé sur les sommes ultérieurement exigibles.
" } }, "LEGIARTI000006312781": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1694 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "1969-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006312781", "URL": "article/LEGI/ARTI/00/00/06/31/27/LEGIARTI000006312781.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1694ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521285", "#text": "Loi 69-1161 1969-12-24 art. 12 I Finances pour 1970 JORF 27 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000521285", "@numtexte": "69-1161", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000006294388", "@num": "204 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 204 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294471", "@num": "242 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296206", "@num": "383 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304650", "@num": "302 septies", "#text": "Code général des impôts, CGI. - art. 302 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006147288", "@fin": "2027-01-01", "#text": "III bis : Régime simplifié", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133931", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312780", "@fin": "1969-12-27", "@num": "1694 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312781", "@fin": "2022-01-01", "@num": "1694 bis", "@etat": "MODIFIE", "@debut": "1969-12-27", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873140", "@fin": "2027-01-01", "@num": "1694 bis", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, par décret en Conseil d'Etat (1), un régime simplifié de recouvrement des taxes sur le chiffre d'affaires dues par les personnes mentionnées au I de l'article 302 septies.
\n
\n
(1) Annexe II, art. 204 ter, 204 quater, 242 quater à 242 septies et 383 ter.
\n
" } }, "LEGIARTI000044873140": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1694 bis", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2027-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044873140", "URL": "article/LEGI/ARTI/00/00/44/87/31/LEGIARTI000044873140.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000051173121", "@num": "38", "#text": "LOI n°2025-127 du 14 février 2025 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006294388", "@num": "204 ter", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294471", "@num": "242 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296206", "@num": "383 ter", "#text": "Code général des impôts, annexe II, CGIANII. - art. 383 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304650", "@num": "302 septies", "#text": "Code général des impôts, CGI. - art. 302 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006147288", "@fin": "2027-01-01", "#text": "III bis : Régime simplifié", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133931", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312780", "@fin": "1969-12-27", "@num": "1694 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312781", "@fin": "2022-01-01", "@num": "1694 bis", "@etat": "MODIFIE", "@debut": "1969-12-27", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873140", "@fin": "2027-01-01", "@num": "1694 bis", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions dans lesquelles les personnes soumises au régime simplifié de déclaration des taxes sur le chiffre d'affaire mentionné à l'article 302 septies A acquittent les impositions relevant de ce régime sont déterminées dans les conditions prévues à l'article L. 171-1 du code des impositions sur les biens et services.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312781", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006296206", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044873140", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006296206", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006296206", "liens_entrants": true }

Article 383 ter AUTONOME MODIFIE, en vigueur du 01/07/1979 au 24/06/1991 (Code général des impôts, annexe II)