{ "article": { "LEGIARTI000006300366": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300366", "URL": "article/LEGI/ARTI/00/00/06/30/03/LEGIARTI000006300366.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0038AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030018520", "@num": "1", "#text": "ARRÊTÉ du 29 décembre 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030003102", "@nortexte": "FCPE1428290A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191497", "@fin": "2999-01-01", "#text": "A : Déclarations d'existence et comptabilité. Déclarations de recettes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179489", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162390", "@fin": "2999-01-01", "#text": "Section V : Obligations des redevables", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006300366", "@fin": "2015-01-01", "@num": "38", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration visée au 1 de l'article 287 du code général des impôts doit être souscrite en double exemplaire.
\n
" } }, "LEGIARTI000006309527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309527", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309527.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0287AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "#text": "CGI 1649 quinquies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 242 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 32", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 33", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 38", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 39", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 39 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 40", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 41", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000018034288", "@num": "35", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000020353667", "@num": "92", "#text": "LOI n°2009-258\n du 5 mars 2009 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000025048252", "@num": "18", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGITEXT000030043096", "#text": "DÉCRET n°2014-1686 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002270", "@nortexte": "FCPE1413227D", "@numtexte": "2014-1686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030741870", "#text": "DÉCRET n°2015-669 du 15 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030741405", "@nortexte": "FCPE1431100D", "@numtexte": "2015-669", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000036255321", "@num": "5", "#text": "Décret n°2017-1749 du 22 décembre 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036252190", "@nortexte": "CPAB1722542D", "@numtexte": "2017-1749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000036354036", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000044948905", "@num": "7", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. 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art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - 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art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. 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L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@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": 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"LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": 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} } ] }, "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).
\n
Lorsque la taxe exigible mensuellement est inférieure à 500 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 Tout désaccord entre le redevable et l'administration peut être soumis, sur l'initiative de celle-ci ou à la demande du redevable, à la commission départementale prévue à l'article 1651, dans les conditions fixées par l'article 1649 quinquies A, lorsqu'il porte sur le montant du chiffre d'affaires réalisé par ce dernier ou sur la valeur vénale retenue pour l'assiette de la taxe sur la valeur ajoutée :
\n
- d'un immeuble ou de parts d'intérêts ou d'actions dont la possession assure en droit ou en fait l'attribution en propriété ou en jouissance d'un immeuble ou d'une fraction d'immeuble;
\n
- d'immeubles, de fonds de commerce, d'actions ou parts de sociétés immobilières ayant donné lieu à des opérations dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels ou commerciaux.
\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.
" } }, "LEGIARTI000006309528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309528", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309528.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0287AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI L59", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 242 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 32", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 33", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 38", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 39", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 39 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 40", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 41", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273499", "@num": "27", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 27 () JORF 31 décembre 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": "LEGIARTI000018034288", "@num": "35", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000020353667", "@num": "92", "#text": "LOI n°2009-258\n du 5 mars 2009 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000025048252", "@num": "18", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGITEXT000030043096", "#text": "DÉCRET n°2014-1686 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002270", "@nortexte": "FCPE1413227D", "@numtexte": "2014-1686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030741870", "#text": "DÉCRET n°2015-669 du 15 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030741405", "@nortexte": "FCPE1431100D", "@numtexte": "2015-669", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000036255321", "@num": "5", "#text": "Décret n°2017-1749 du 22 décembre 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036252190", "@nortexte": "CPAB1722542D", "@numtexte": "2017-1749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000036354036", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000044948905", "@num": "7", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000043051139", "@num": "1", "#text": "Arrêté du 11 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042980413", "@nortexte": "CCPE2100435A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-11" }, { "@id": "LEGIARTI000043389186", "@num": "1", "#text": "Décret n°2021-451 du 15 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000044604095", "@num": "L162-2", "#text": "Code des impositions sur les biens et services - art. L162-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047982542", "@num": "32", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047981773", "@num": "32-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047982523", "@num": "37", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112877", "@num": "52-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - 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art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061485", "@fin": "2017-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816998", "@fin": "2020-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993400", "@fin": "2019-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534878", "@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@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.
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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.
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3 (Transféré sous l'article L. 59 du livre des procédures fiscales).
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\n
1) Annexe IV, art. 32, 33 et 38 à 41.
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2) Voir toutefois Annexe II, art. 242 quater.
\n
3) Annexe IV, art. 39 bis.
" } }, "LEGIARTI000006309529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309529", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309529.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0287AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI L59", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L59 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 242 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 32", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 33", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 38", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 39", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 39 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 40", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 41", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317411", "@num": "99", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 99 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000018034288", "@num": "35", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000020353667", "@num": "92", "#text": "LOI n°2009-258\n du 5 mars 2009 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000025048252", "@num": "18", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGITEXT000030043096", "#text": "DÉCRET n°2014-1686 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002270", "@nortexte": "FCPE1413227D", "@numtexte": "2014-1686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030741870", "#text": "DÉCRET n°2015-669 du 15 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030741405", "@nortexte": "FCPE1431100D", "@numtexte": "2015-669", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000036255321", "@num": "5", "#text": "Décret n°2017-1749 du 22 décembre 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036252190", "@nortexte": "CPAB1722542D", "@numtexte": "2017-1749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000036354036", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000044948905", "@num": "7", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. 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art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "JORF 30 décembre 1983)", "@sens": "source", "@typelien": "HISTO" }, { "@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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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).
\n
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 les articles L. 59 et L. 59 A du livre des procédures fiscales).
\n
4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1.
\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.
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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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061485", "@fin": "2017-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816998", "@fin": "2020-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993400", "@fin": "2019-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534878", "@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@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 1.000 F, les redevables sont admis à déposer leurs déclarations par trimestre.
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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.
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3 (Transféré sous les articles L. 59 et L. 59 A du livre des procédures fiscales).
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1.
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(1) Annexe IV, art. 32, 33 et 38 à 41.
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(2) Voir toutefois Annexe II, art. 242 quater.
\n
(3) Annexe IV, art. 39 bis.
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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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": { 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre à la recette des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
\n
2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
\n
Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
\n
Lorsque la taxe exigible annuellement est inférieure à 12 000 F, ils sont admis à déposer leurs déclarations par trimestre civil.
\n
3. Les redevables soumis au régime simplifié d'imposition déposent au titre de chaque année ou exercice quatre déclarations abrégées et une déclaration récapitulative dans des conditions fixées par un décret en Conseil d'Etat. Ce décret précise la périodicité des déclarations abrégées, la taxe due au titre des mois d'octobre et novembre d'une année devant être acquittée au plus tard au cours du mois de décembre de la même année.
\n
Ces redevables acquittent en même temps la taxe correspondante.
\n
Ils peuvent opter pour la déclaration mensuelle de la taxe.
\n
4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1.
\n
(1) Annexe IV, art. 32, 33 et 38 à 41.
\n
(2) Annexe IV, art. 39 bis.
\n
(3) Voir toutefois Annexe II, art. 242 quater à 242 septies L.
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art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061485", "@fin": "2017-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816998", "@fin": "2020-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993400", "@fin": "2019-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534878", "@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre à la recette des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
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2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
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Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
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Lorsque la taxe exigible annuellement est inférieure à 12 000 F, ils sont admis à déposer leurs déclarations par trimestre civil.
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3. Les redevables soumis au régime simplifié d'imposition déposent au titre de chaque année ou exercice quatre déclarations abrégées et une déclaration récapitulative dans des conditions fixées par un décret en Conseil d'Etat. Ce décret précise la périodicité des déclarations abrégées, la taxe due au titre des mois d'octobre et novembre d'une année devant être acquittée au plus tard au cours du mois de décembre de la même année.
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Ces redevables acquittent en même temps la taxe correspondante.
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Ils peuvent opter pour la déclaration mensuelle de la taxe.
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1.
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5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) D'une part, le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de la Communauté économique européenne, et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
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b) D'autre part, le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de la Communauté économique européenne et installés ou montés en France et des livraisons dont le lieu est situé en France en application des dispositions de l'article 258 B.
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(1) Annexe IV, art. 32, 33 et 38 à 41.
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(2) Annexe IV, art. 39 bis.
\n
(3) Voir toutefois Annexe II, art. 242 quater à 242 septies L.
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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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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" }, { "#text": "Modifications directes incorporées dans l'édition du 2 septembre 1994", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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", 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1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre 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.
\n
2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
\n
Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances (2), à disposer d'un délai supplémentaire d'un mois.
\n
Lorsque la taxe exigible annuellement est inférieure à 12 000 F, ils sont admis à déposer leurs déclarations par trimestre civil.
\n
3. Les redevables soumis au régime simplifié d'imposition déposent au titre de chaque année ou exercice quatre déclarations abrégées et une déclaration récapitulative dans des conditions fixées par un décret en Conseil d'Etat (3). Ce décret précise la périodicité des déclarations abrégées, la taxe due au titre des mois d'octobre et novembre d'une année devant être acquittée au plus tard au cours du mois de décembre de la même année.
\n
Ces redevables acquittent en même temps la taxe correspondante.
\n
Ils peuvent opter pour la déclaration mensuelle de la taxe.
\n
4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1.
\n
5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
\n
a) D'une part, le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de la Communauté économique européenne, et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
\n
b) D'autre part, le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de la Communauté économique européenne et installés ou montés en France, ((des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B et des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283)) (4 ).RL>
\n
(1) Annexe IV, art. 32, 33 et 38 à 41.
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(2) Annexe IV, art. 39 bis.
\n
(3) Voir Annexe II, art. 242 quater à 242 septies L.
\n
(4) Modifications de la loi 93-1353, dispositions applicables à compter du 1er janvier 1993.
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L162-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047982542", "@num": "32", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047981773", "@num": "32-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047982523", "@num": "37", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112877", "@num": "52-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - 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art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061485", "@fin": "2017-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816998", "@fin": "2020-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993400", "@fin": "2019-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534878", "@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre 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.
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2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
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Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances (2), à disposer d'un délai supplémentaire d'un mois.
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Lorsque la taxe exigible annuellement est inférieure à 12 000 F, ils sont admis à déposer leurs déclarations par trimestre civil.
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3. Les redevables soumis au régime simplifié d'imposition déposent au titre de chaque année ou exercice quatre déclarations abrégées et une déclaration récapitulative dans des conditions fixées par un décret en Conseil d'Etat (3). Ce décret précise la périodicité des déclarations abrégées, la taxe due au titre des mois d'octobre et novembre d'une année devant être acquittée au plus tard au cours du mois de décembre de la même année.
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Ces redevables acquittent en même temps la taxe correspondante.
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Ils peuvent opter pour la déclaration mensuelle de la taxe.
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1.
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5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) D'une part, le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de la Communauté européenne, et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
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b) D'autre part, le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de la Communauté européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B et des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 (4 ).RL>
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(1) Annexe IV, art. 32, 33 et 38 à 41.
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(2) Annexe IV, art. 39 bis.
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(3) Voir Annexe II, art. 242 quater à 242 septies L.
\n
(4) Dispositions applicables à compter du 1er janvier 1993.
" } }, "LEGIARTI000006309535": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309535", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309535.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0287AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 septies A, 262 ter, 258 A, 256 bis, 283, 258 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320270", "@num": "9", "#text": "Loi - art. 9 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 9 III", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000018034288", "@num": "35", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000020353667", "@num": "92", "#text": "LOI n°2009-258\n du 5 mars 2009 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000025048252", "@num": "18", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGITEXT000030043096", "#text": "DÉCRET n°2014-1686 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002270", "@nortexte": "FCPE1413227D", "@numtexte": "2014-1686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030741870", "#text": "DÉCRET n°2015-669 du 15 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030741405", "@nortexte": "FCPE1431100D", "@numtexte": "2015-669", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000036255321", "@num": "5", "#text": "Décret n°2017-1749 du 22 décembre 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036252190", "@nortexte": "CPAB1722542D", "@numtexte": "2017-1749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000036354036", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000044948905", "@num": "7", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. 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art. 52-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112887", "@num": "52-5", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939249", "@num": "63", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939251", "@num": "64", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": { 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre à la recette des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
\n
2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
\n
Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
\n
Lorsque la taxe exigible annuellement est inférieure à 12 000 F, ils sont admis à déposer leurs déclarations par trimestre civil.
\n
((3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A déposent au titre de chaque année ou exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes trimestriels pour la période ultérieure.
\n
((Des acomptes trimestriels sont versés en avril, juillet, octobre et décembre. Ils sont égaux au quart de la taxe due au titre de l'année ou de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, à l'exception de l'acompte dû en décembre qui est égal au cinquième de cette taxe. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
\n
((S'il estime que le montant des acomptes déjà versés au titre de l'année ou de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
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((S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
\n
((Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes trimestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le trimestre correspondant.
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Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat)) (M) (1).
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. ((Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition)) (M).
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5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) D'une part, le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de la Communauté européenne, et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
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b) D'autre part, le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de la Communauté européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B et des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283.
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(M) Modification.
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(1) Ces dispositions entrent en vigueur à compter de l'acompte dû en juillet 1999.
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art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-11-17 3F-3-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061485", "@fin": "2017-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816998", "@fin": "2020-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993400", "@fin": "2019-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534878", "@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre à la recette des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
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2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
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Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
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Lorsque la taxe exigible annuellement est inférieure à 12 000 F, ils sont admis à déposer leurs déclarations par trimestre civil.
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3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A déposent au titre de chaque année ou exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes trimestriels pour la période ultérieure.
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Des acomptes trimestriels sont versés en avril, juillet, octobre et décembre. Ils sont égaux au quart de la taxe due au titre de l'année ou de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, à l'exception de l'acompte dû en décembre qui est égal au cinquième de cette taxe. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
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S'il estime que le montant des acomptes déjà versés au titre de l'année ou de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
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S'il estime que la taxe due à raison des opérations réalisées au cours d'un trimestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à trois mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
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S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
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Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes trimestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le trimestre correspondant.
\n
Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat (1).
\n
4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
\n
5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
\n
a) D'une part, le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de la Communauté européenne, et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
\n
b) D'autre part, le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de la Communauté européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B et des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283.
\n
(1) Ces dispositions entrent en vigueur à compter de l'acompte dû en juillet 1999.
\n
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D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-11-17 3F-3-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. 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"2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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", 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre à la recette des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
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2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
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Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
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Lorsque la taxe exigible annuellement est inférieure à 4 000 euros, ils sont admis à déposer leurs déclarations par trimestre civil.
\n
3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A déposent au titre de chaque année ou exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes trimestriels pour la période ultérieure.
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Des acomptes trimestriels sont versés en avril, juillet, octobre et décembre. Ils sont égaux au quart de la taxe due au titre de l'année ou de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, à l'exception de l'acompte dû en décembre qui est égal au cinquième de cette taxe. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
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S'il estime que le montant des acomptes déjà versés au titre de l'année ou de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
\n
S'il estime que la taxe due à raison des opérations réalisées au cours d'un trimestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à trois mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
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S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
\n
Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes trimestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le trimestre correspondant.
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Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
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5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) D'une part, le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de la Communauté européenne, et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
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b) D'autre part, le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de la Communauté européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B et des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283.
" } }, "LEGIARTI000006309538": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309538", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309538.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0287AAXXXXXAL" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent à partir du premier acompte devant être versé au titre de l'année 2003 ou des exercices ouverts à compter du 1er janvier 2003.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 302 septies A, 262 ter, 258 A, 256 bis, 283, 258 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321433", "@num": "20", "#text": "Loi - art. 20 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000234121", "#text": "Loi 2002-1575 2002-12-30 art. 20 II", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000018034288", "@num": "35", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000020353667", "@num": "92", "#text": "LOI n°2009-258\n du 5 mars 2009 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000025048252", "@num": "18", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGITEXT000030043096", "#text": "DÉCRET n°2014-1686 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002270", "@nortexte": "FCPE1413227D", "@numtexte": "2014-1686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030741870", "#text": "DÉCRET n°2015-669 du 15 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030741405", "@nortexte": "FCPE1431100D", "@numtexte": "2015-669", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000036255321", "@num": "5", "#text": "Décret n°2017-1749 du 22 décembre 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036252190", "@nortexte": "CPAB1722542D", "@numtexte": "2017-1749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000036354036", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000044948905", "@num": "7", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000043051139", "@num": "1", "#text": "Arrêté du 11 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042980413", "@nortexte": "CCPE2100435A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-11" }, { "@id": "LEGIARTI000043389186", "@num": "1", "#text": "Décret n°2021-451 du 15 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000044604095", "@num": "L162-2", "#text": "Code des impositions sur les biens et services - art. L162-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047982542", "@num": "32", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047981773", "@num": "32-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047982523", "@num": "37", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112877", "@num": "52-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112887", "@num": "52-5", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939249", "@num": "63", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939251", "@num": "64", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "@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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061485", "@fin": "2017-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816998", "@fin": "2020-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993400", "@fin": "2019-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534878", 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1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre à la recette des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
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2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
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Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
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Lorsque la taxe exigible annuellement est inférieure à 4 000 euros, ils sont admis à déposer leurs déclarations par trimestre civil.
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3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A déposent au titre de chaque année ou exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes trimestriels pour la période ultérieure.
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Des acomptes trimestriels sont versés en avril, juillet, octobre et décembre. Ils sont égaux au quart de la taxe due au titre de l'année ou de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, à l'exception de l'acompte dû en décembre qui est égal au cinquième de cette taxe. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
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S'il estime que le montant des acomptes déjà versés au titre de l'année ou de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
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S'il estime que la taxe due à raison des opérations réalisées au cours d'un trimestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à trois mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
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S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
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Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'année ou de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 euros. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa (1).
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Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes trimestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le trimestre correspondant.
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Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
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5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) D'une part, le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de la Communauté européenne, et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
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b) D'autre part, le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de la Communauté européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B et des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283.
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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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": 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"@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre à la recette des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
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2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
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Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
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Lorsque la taxe exigible annuellement est inférieure à 4 000 euros, ils sont admis à déposer leurs déclarations par trimestre civil.
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3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A déposent au titre de chaque année ou exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes trimestriels pour la période ultérieure.
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Des acomptes trimestriels sont versés en avril, juillet, octobre et décembre. Ils sont égaux au quart de la taxe due au titre de l'année ou de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, à l'exception de l'acompte dû en décembre qui est égal au cinquième de cette taxe. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
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S'il estime que le montant des acomptes déjà versés au titre de l'année ou de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
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S'il estime que la taxe due à raison des opérations réalisées au cours d'un trimestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à trois mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
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S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
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Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'année ou de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 euros. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
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Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes trimestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le trimestre correspondant.
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Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
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5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) D'une part, le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de la Communauté européenne, des livraisons de gaz naturel ou d'électricité imposables sur le territoire d'un autre Etat membre de la Communauté européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
\n
b) D'autre part, le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de la Communauté européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B, des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel ou d'électricité pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article.
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art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": { 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre au service des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
\n
2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
\n
Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
\n
Lorsque la taxe exigible annuellement est inférieure à 4 000 euros, ils sont admis à déposer leurs déclarations par trimestre civil.
\n
3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A déposent au titre de chaque année ou exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes trimestriels pour la période ultérieure.
\n
Des acomptes trimestriels sont versés en avril, juillet, octobre et décembre. Ils sont égaux au quart de la taxe due au titre de l'année ou de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, à l'exception de l'acompte dû en décembre qui est égal au cinquième de cette taxe. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
\n
S'il estime que le montant des acomptes déjà versés au titre de l'année ou de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
\n
S'il estime que la taxe due à raison des opérations réalisées au cours d'un trimestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à trois mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
\n
S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
\n
Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'année ou de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 euros. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
\n
Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes trimestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le trimestre correspondant.
\n
Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.
\n
4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
\n
5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
\n
a) D'une part, le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de la Communauté européenne, des livraisons de gaz naturel ou d'électricité imposables sur le territoire d'un autre Etat membre de la Communauté européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
\n
b) D'autre part, le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de la Communauté européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B, des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel ou d'électricité pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article ;
\n
c) Enfin, le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.
" } }, "LEGIARTI000018035922": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018035922", "URL": "article/LEGI/ARTI/00/00/18/03/59/LEGIARTI000018035922.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007, article 57 XVII : Les XI à XV de la présente loi sont applicables aux opérations pour lesquelles la taxe sur la valeur ajoutée est exigible à compter du 1er janvier 2008.

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L162-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047982542", "@num": "32", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047981773", "@num": "32-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047982523", "@num": "37", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112877", "@num": "52-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112887", "@num": "52-5", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939249", "@num": "63", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939251", "@num": "64", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304234", "@num": "257 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304248", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304284", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter", "@sens": "source", "@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": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": 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1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre au service des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.

2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.

Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.

Lorsque la taxe exigible annuellement est inférieure à 4 000 euros, ils sont admis à déposer leurs déclarations par trimestre civil.

3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A déposent au titre de chaque année ou exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes trimestriels pour la période ultérieure.

Des acomptes trimestriels sont versés en avril, juillet, octobre et décembre. Ils sont égaux au quart de la taxe due au titre de l'année ou de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, à l'exception de l'acompte dû en décembre qui est égal au cinquième de cette taxe. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.

S'il estime que le montant des acomptes déjà versés au titre de l'année ou de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.

S'il estime que la taxe due à raison des opérations réalisées au cours d'un trimestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à trois mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.

S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.

Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'année ou de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 euros. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.

Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes trimestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le trimestre correspondant.

Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.

4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.

5. Dans la déclaration prévue au 1, doivent notamment être identifiés :

a) D'une part, le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de la Communauté européenne, des livraisons de gaz naturel ou d'électricité imposables sur le territoire d'un autre Etat membre de la Communauté européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;

b) D'autre part, le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de la Communauté européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B, des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel ou d'électricité pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article ;

b bis) Le montant hors taxes des opérations mentionnées au 2 sexies de l'article 283 réalisées ou acquises par l'assujetti ;

c) Enfin, le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.

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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304234", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304248", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304284", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter", "@sens": "source", "@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": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061485", "@fin": "2017-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816998", "@fin": "2020-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993400", "@fin": "2019-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534878", "@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque la taxe exigible annuellement est inférieure à 4 000 euros, ils sont admis à déposer leurs déclarations par trimestre civil.

S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.

Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.

5. Dans la déclaration prévue au 1, doivent notamment être identifiés :

b bis) Le montant hors taxes des opérations mentionnées au 2 sexies de l'article 283 réalisées ou acquises par l'assujetti ;

b ter) Le montant total, hors taxe sur la valeur ajoutée, des services pour lesquels le preneur est redevable de la taxe en application, d'une part, du second alinéa du 1, d'autre part et distinctement, du 2 de l'article 283 ;

c) Enfin, le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.

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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": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304234", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304248", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304284", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter", "@sens": "source", "@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": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": 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"@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque la taxe exigible annuellement est inférieure à 4 000 €, ils sont admis à déposer leurs déclarations par trimestre civil.

3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A déposent au titre de chaque exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes trimestriels pour la période ultérieure.

Des acomptes trimestriels sont versés en avril, juillet, octobre et décembre. Ils sont égaux au quart de la taxe due au titre de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, à l'exception de l'acompte dû en décembre qui est égal au cinquième de cette taxe. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.

S'il estime que le montant des acomptes déjà versés au titre de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.

S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.

Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 €. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.

Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.

5. Dans la déclaration prévue au 1, doivent notamment être identifiés :

a) D'une part, le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de la Communauté européenne, des livraisons de gaz naturel, d'électricité, de chaleur ou de froid imposables sur le territoire d'un autre Etat membre de la Communauté européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;

b) D'autre part, le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de la Communauté européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B, des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article ;

b bis) Le montant hors taxes des opérations mentionnées au 2 sexies de l'article 283 réalisées ou acquises par l'assujetti ;

c) Enfin, le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.

" } }, "LEGIARTI000028447693": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-30", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447693", "URL": "article/LEGI/ARTI/00/00/28/44/76/LEGIARTI000028447693.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 20 XVII D de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article 287, dans leur rédaction issue de la présente loi, s'appliquent aux acomptes dus à compter du 1er janvier 2015.

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art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304234", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304248", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304284", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter", "@sens": "source", "@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": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061485", "@fin": "2017-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816998", "@fin": "2020-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993400", "@fin": "2019-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534878", "@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Lorsque la taxe exigible annuellement est inférieure à 4 000 €, ils sont admis à déposer leurs déclarations par trimestre civil.

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3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A , à l'exception de ceux mentionnés au 3 bis, déposent au titre de chaque exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes semestriels pour la période ultérieure.

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Des acomptes semestriels sont versés en juillet et en décembre. Ils sont égaux, respectivement, à 55 % et 40 % de la taxe due au titre de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.

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S'il estime que la taxe due à raison des opérations réalisées au cours d'un semestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à six mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.

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S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.

\n
\n

Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes semestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le semestre correspondant.

\n
\n

Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.

\n
\n

3 bis. Les redevables dont le chiffre d'affaires est inférieur aux limites fixées à l'article 302 septies A et dont le montant de la taxe exigible au titre de l'année précédente est supérieur à 15 000 € déposent mensuellement la déclaration mentionnée au 1 du présent article.

\n
\n

5. Dans la déclaration prévue au 1, doivent notamment être identifiés :

\n
\n

a) D'une part, le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de la Communauté européenne, des livraisons de gaz naturel, d'électricité, de chaleur ou de froid imposables sur le territoire d'un autre Etat membre de la Communauté européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;

\n
\n

b) D'autre part, le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de la Communauté européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B, des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article ;

\n
\n

b bis) Le montant hors taxes des opérations mentionnées au 2 sexies de l'article 283 réalisées ou acquises par l'assujetti ;

\n
\n

c) Enfin, le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.

" } }, "LEGIARTI000030018520": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030018520", "URL": "article/LEGI/ARTI/00/00/30/01/85/LEGIARTI000030018520.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006300366", "@num": "38", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 38 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030190488", "@num": "39", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 39 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000030003102", "@nor": "FCPE1428290A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 29 décembre 2014 supprimant l'obligation de dépôt en double exemplaire des déclarations de TVA et modifiant la fréquence du paiement des acomptes pour les redevables relevant du régime simplifié d'imposition", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030003102", "@c_titre_court": "ARRÊTÉ du 29 décembre 2014" }, { "@fin": "2999-01-01", "#text": "Arrêté du 29 décembre 2014 supprimant l'obligation de dépôt en double exemplaire des déclarations de TVA et modifiant la fréquence du paiement des acomptes pour les redevables relevant du régime simplifié d'imposition", "@debut": "2015-01-01", "@id_txt": "LEGITEXT000030018516", "@c_titre_court": "ARRÊTÉ du 29 décembre 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-12-31", "@date_signature": "2014-12-29", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030018520", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030003109", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n
\n
\n
A modifié les dispositions suivantes :
- Code général des impôts, annexe 4, CGIAN4.
\n Art. 38, Art. 39\n
\n
\n
" } }, "LEGIARTI000030061485": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030061485", "URL": "article/LEGI/ARTI/00/00/30/06/14/LEGIARTI000030061485.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Conformément à l'article 20 XVII D de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article 287, dans leur rédaction issue de la présente loi, s'appliquent aux acomptes dus à compter du 1er janvier 2015.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018034288", "@num": "35", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000020353667", "@num": "92", "#text": "LOI n°2009-258\n du 5 mars 2009 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000025048252", "@num": "18", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGIARTI000028428499", "@num": "20", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030009185", "@num": "52", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030043096", "#text": "DÉCRET n°2014-1686 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002270", "@nortexte": "FCPE1413227D", "@numtexte": "2014-1686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030741870", "#text": "DÉCRET n°2015-669 du 15 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030741405", "@nortexte": "FCPE1431100D", "@numtexte": "2015-669", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000036255321", "@num": "5", "#text": "Décret n°2017-1749 du 22 décembre 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036252190", "@nortexte": "CPAB1722542D", "@numtexte": "2017-1749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000036354036", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000044948905", "@num": "7", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. 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art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304234", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304248", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304284", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter", "@sens": "source", "@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": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": 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"@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre au service des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
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2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
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Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
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Lorsque la taxe exigible annuellement est inférieure à 4 000 €, ils sont admis à déposer leurs déclarations par trimestre civil.
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3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A , à l'exception de ceux mentionnés au 3 bis, déposent au titre de chaque exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes semestriels pour la période ultérieure.
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Des acomptes semestriels sont versés en juillet et en décembre. Ils sont égaux, respectivement, à 55 % et 40 % de la taxe due au titre de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
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S'il estime que le montant des acomptes déjà versés au titre de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
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S'il estime que la taxe due à raison des opérations réalisées au cours d'un semestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à six mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
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S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
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Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 €. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
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Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes semestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le semestre correspondant.
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Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.
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3 bis. Les redevables dont le chiffre d'affaires est inférieur aux limites fixées à l'article 302 septies A et dont le montant de la taxe exigible au titre de l'année précédente est supérieur à 15 000 € déposent mensuellement la déclaration mentionnée au 1 du présent article.
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
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5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) Le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de l'Union européenne, des livraisons de gaz naturel, d'électricité, de chaleur ou de froid imposables sur le territoire d'un autre Etat membre de l'Union européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
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b) Le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de l'Union européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B, des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article ;
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b bis) Le montant hors taxes des opérations mentionnées au 2 sexies de l'article 283 réalisées ou acquises par l'assujetti ;
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b ter) Le montant total, hors taxe sur la valeur ajoutée, des services pour lesquels le preneur est redevable de la taxe en application, d'une part, du second alinéa du 1, d'autre part et distinctement, du 2 de l'article 283 ;
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b quater) Le montant total, hors taxe sur la valeur ajoutée, des importations mentionnées à l'article 291 pour lesquelles le redevable a exercé l'option prévue au II de l'article 1695 ;
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c) Le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.
" } }, "LEGIARTI000033816998": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033816998", "URL": "article/LEGI/ARTI/00/00/33/81/69/LEGIARTI000033816998.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Conformément à l'article 20 XVII D de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article 287, dans leur rédaction issue de la présente loi, s'appliquent aux acomptes dus à compter du 1er janvier 2015.
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art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. 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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": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304234", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304248", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304284", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter", "@sens": "source", "@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": "LEGIARTI000006309557", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291 (V)", "@sens": "source", "@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": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061485", "@fin": "2017-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816998", "@fin": "2020-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993400", "@fin": "2019-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534878", "@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre au service des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
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2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
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Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
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Lorsque la taxe exigible annuellement est inférieure à 4 000 €, ils sont admis à déposer leurs déclarations par trimestre civil.
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3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A, à l'exception de ceux mentionnés au 3 bis, déposent au titre de chaque exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes semestriels pour la période ultérieure.
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Des acomptes semestriels sont versés en juillet et en décembre. Ils sont égaux, respectivement, à 55 % et 40 % de la taxe due au titre de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
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S'il estime que le montant des acomptes déjà versés au titre de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
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S'il estime que la taxe due à raison des opérations réalisées au cours d'un semestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à six mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
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S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
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Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 €. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
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Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes semestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le semestre correspondant.
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Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.
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3 bis. Les redevables dont le chiffre d'affaires est inférieur aux limites fixées à l'article 302 septies A et dont le montant de la taxe exigible au titre de l'année précédente est supérieur à 15 000 € déposent mensuellement la déclaration mentionnée au 1 du présent article.
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
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5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) Le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de l'Union européenne, des livraisons de gaz naturel, d'électricité, de chaleur ou de froid imposables sur le territoire d'un autre Etat membre de l'Union européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
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b) Le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de l'Union européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B, des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article ;
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b bis) Le montant hors taxes des opérations mentionnées au 2 sexies de l'article 283 réalisées ou acquises par l'assujetti ;
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b ter) Le montant total, hors taxe sur la valeur ajoutée, des services pour lesquels le preneur est redevable de la taxe en application, d'une part, du second alinéa du 1, d'autre part et distinctement, du 2 de l'article 283 ;
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b quater) Le montant total, hors taxe sur la valeur ajoutée, des importations mentionnées à l'article 291 pour lesquelles le redevable bénéficie de l'autorisation prévue au II de l'article 1695 ;
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c) Le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.
" } }, "LEGIARTI000037993400": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037993400", "URL": "article/LEGI/ARTI/00/00/37/99/34/LEGIARTI000037993400.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Conformément aux dispositions du VI de l'article 193 de la loi n° 2018-1317 du 28 décembre 2018, les dispositions de l'article 287 telles qu'elles résultent du a du 3° du II dudit article entrent en vigueur le 1er janvier 2020.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018034288", "@num": "35", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000020353667", "@num": "92", "#text": "LOI n°2009-258\n du 5 mars 2009 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000025048252", "@num": "18", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGITEXT000030043096", "#text": "DÉCRET n°2014-1686 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002270", "@nortexte": "FCPE1413227D", "@numtexte": "2014-1686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030741870", "#text": "DÉCRET n°2015-669 du 15 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030741405", "@nortexte": "FCPE1431100D", "@numtexte": "2015-669", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000036255321", "@num": "5", "#text": "Décret n°2017-1749 du 22 décembre 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036252190", "@nortexte": "CPAB1722542D", "@numtexte": "2017-1749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000036354036", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000037935706", "@num": "193", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 193 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000044948905", "@num": "7", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000043051139", "@num": "1", "#text": "Arrêté du 11 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042980413", "@nortexte": "CCPE2100435A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-11" }, { "@id": "LEGIARTI000043389186", "@num": "1", "#text": "Décret n°2021-451 du 15 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000044604095", "@num": "L162-2", "#text": "Code des impositions sur les biens et services - art. L162-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047982542", "@num": "32", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047981773", "@num": "32-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047982523", "@num": "37", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112877", "@num": "52-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112887", "@num": "52-5", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939249", "@num": "63", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939251", "@num": "64", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000027517981", "@num": "235 ter ZD ter", "#text": "Code général des impôts, CGI. - art. 235 ter ZD ter (Ab)", "@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": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304234", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304248", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304284", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter", "@sens": "source", "@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": "LEGIARTI000006309557", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291", "@sens": "source", "@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": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061485", "@fin": "2017-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816998", "@fin": "2020-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993400", "@fin": "2019-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534878", "@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre au service des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
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2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
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Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
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Les redevables disposent d'un délai supplémentaire d'un mois pour les opérations d'importation pour lesquelles ils sont en mesure de démontrer qu'ils ne sont pas en possession de la déclaration d'importation sur laquelle ils sont désignés comme destinataires réels.
\n
Lorsque la taxe exigible annuellement est inférieure à 4 000 €, ils sont admis à déposer leurs déclarations par trimestre civil.
\n
3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A, à l'exception de ceux mentionnés au 3 bis, déposent au titre de chaque exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes semestriels pour la période ultérieure.
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Des acomptes semestriels sont versés en juillet et en décembre. Ils sont égaux, respectivement, à 55 % et 40 % de la taxe due au titre de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
\n
S'il estime que le montant des acomptes déjà versés au titre de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
\n
S'il estime que la taxe due à raison des opérations réalisées au cours d'un semestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à six mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
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S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
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Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 €. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
\n
Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes semestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le semestre correspondant.
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Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.
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3 bis. Les redevables dont le chiffre d'affaires est inférieur aux limites fixées à l'article 302 septies A et dont le montant de la taxe exigible au titre de l'année précédente est supérieur à 15 000 € déposent mensuellement la déclaration mentionnée au 1 du présent article.
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
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5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) Le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de l'Union européenne, des livraisons de gaz naturel, d'électricité, de chaleur ou de froid imposables sur le territoire d'un autre Etat membre de l'Union européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
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b) Le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de l'Union européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B, des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article ;
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b bis) Le montant hors taxes des opérations mentionnées au 2 sexies de l'article 283 réalisées ou acquises par l'assujetti ;
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b ter) Le montant total, hors taxe sur la valeur ajoutée, des services pour lesquels le preneur est redevable de la taxe en application, d'une part, du second alinéa du 1, d'autre part et distinctement, du 2 de l'article 283 ;
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b quater) Le montant total, hors taxe sur la valeur ajoutée, des importations mentionnées à l'article 291 pour lesquelles le redevable bénéficie de l'autorisation prévue au II de l'article 1695 ;
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c) Le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.
" } }, "LEGIARTI000038049500": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-07-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038049500", "URL": "article/LEGI/ARTI/00/00/38/04/95/LEGIARTI000038049500.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Conformément aux dispositions du B du VI de l'article 193 de la loi n° 2018-1317 du 28 décembre 2018, les dispositions de l'article 287 telles qu'elles résultent du b du 3° du II dudit article entrent en vigueur le 1er janvier 2021. Elles sont applicables aux opérations pour lesquelles l'exigibilité de la taxe sur la valeur ajoutée intervient à compter de cette même date.
\n
Conformément au A du IV de l’article 147 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions s'appliquent aux opérations pour lesquelles le fait générateur de la taxe sur la valeur ajoutée intervient à compter du 1er janvier 2021.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018034288", "@num": "35", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000020353667", "@num": "92", "#text": "LOI n°2009-258\n du 5 mars 2009 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000025048252", "@num": "18", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGITEXT000030043096", "#text": "DÉCRET n°2014-1686 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002270", "@nortexte": "FCPE1413227D", "@numtexte": "2014-1686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030741870", "#text": "DÉCRET n°2015-669 du 15 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030741405", "@nortexte": "FCPE1431100D", "@numtexte": "2015-669", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000036255321", "@num": "5", "#text": "Décret n°2017-1749 du 22 décembre 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036252190", "@nortexte": "CPAB1722542D", "@numtexte": "2017-1749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000036354036", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000037935706", "@num": "193", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 193 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000039793097", "@num": "147", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 147 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044948905", "@num": "7", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000043051139", "@num": "1", "#text": "Arrêté du 11 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042980413", "@nortexte": "CCPE2100435A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-11" }, { "@id": "LEGIARTI000043389186", "@num": "1", "#text": "Décret n°2021-451 du 15 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000044604095", "@num": "L162-2", "#text": "Code des impositions sur les biens et services - art. L162-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047982542", "@num": "32", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047981773", "@num": "32-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047982523", "@num": "37", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112877", "@num": "52-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - 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art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304234", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304248", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304284", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter", "@sens": "source", "@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": "LEGIARTI000006304331", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (VT)", "@sens": "source", "@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": "LEGIARTI000006309557", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291", "@sens": "source", "@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": "LEGIARTI000006309589", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (VT)", "@sens": "source", "@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": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061485", "@fin": "2017-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816998", "@fin": "2020-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993400", "@fin": "2019-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534878", "@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre au service des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
\n
2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
\n
Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
\n
Lorsque la taxe exigible annuellement est inférieure à 4 000 €, ils sont admis à déposer leurs déclarations par trimestre civil.
\n
3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A, à l'exception de ceux mentionnés au 3 bis, déposent au titre de chaque exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes semestriels pour la période ultérieure.
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Des acomptes semestriels sont versés en juillet et en décembre. Ils sont égaux, respectivement, à 55 % et 40 % de la taxe due au titre de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
\n
S'il estime que le montant des acomptes déjà versés au titre de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
\n
S'il estime que la taxe due à raison des opérations réalisées au cours d'un semestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à six mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
\n
S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
\n
Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 €. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
\n
Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes semestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le semestre correspondant.
\n
Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.
\n
3 bis. Les redevables dont le chiffre d'affaires est inférieur aux limites fixées à l'article 302 septies A et dont le montant de la taxe exigible au titre de l'année précédente est supérieur à 15 000 € déposent mensuellement la déclaration mentionnée au 1 du présent article.
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
\n
5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) Le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de l'Union européenne, des livraisons de gaz naturel, d'électricité, de chaleur ou de froid imposables sur le territoire d'un autre Etat membre de l'Union européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
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b) Le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de l'Union européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B, des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article ;
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b bis) Le montant hors taxes des opérations mentionnées au 2 sexies de l'article 283 réalisées ou acquises par l'assujetti ;
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b ter) Le montant total, hors taxe sur la valeur ajoutée, des services pour lesquels le preneur est redevable de la taxe en application, d'une part, du second alinéa du 1, d'autre part et distinctement, du 2 de l'article 283 ;
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b quater) Le montant total, hors taxe sur la valeur ajoutée, des importations mentionnées à l'article 291 pour lesquelles le redevable bénéficie de l'autorisation prévue au II de l'article 1695 ;
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b quinquies) L'assiette totale afférente aux importations des produits pétroliers définis au 1° du 1 de l'article 298 et aux sorties de ces mêmes produits du régime suspensif prévu au a du 2° du I de l'article 277 A ;
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c) Le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.
" } }, "LEGIARTI000041471140": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041471140", "URL": "article/LEGI/ARTI/00/00/41/47/11/LEGIARTI000041471140.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Conformément au IV de l’article 181 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2022. Elles sont applicables aux opérations pour lesquelles l'exigibilité de la taxe sur la valeur ajoutée intervient à compter de cette date.
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D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304234", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031776589", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304284", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter", "@sens": "source", "@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": "LEGIARTI000006304331", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A", "@sens": "source", "@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": "LEGIARTI000006309557", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291", "@sens": "source", "@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": "LEGIARTI000006309589", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298", "@sens": "source", "@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": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": 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"@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée identifié conformément aux dispositions combinées des articles 286 ter et 286 ter A est tenu de remettre au service des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
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2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
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Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
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Lorsqu'ils ne bénéficient pas de l'autorisation prévue au deuxième alinéa du présent 2, les assujettis peuvent bénéficier, sur option, pour une durée minimale de douze mois et après en avoir informé l'administration, d'un report de la déclaration des importations et sorties des régimes mentionnés au 2° du I de l'article 277 A. Dans ce cas, l'ensemble de ces opérations est déclaré lors du troisième mois suivant l'exigibilité de la taxe.
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Lorsque la taxe exigible annuellement est inférieure à 4 000 €, ils sont admis à déposer leurs déclarations par trimestre civil.
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3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A, à l'exception de ceux mentionnés aux 3 bis et 3 ter, déposent au titre de chaque exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes semestriels pour la période ultérieure.
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Des acomptes semestriels sont versés en juillet et en décembre. Ils sont égaux, respectivement, à 55 % et 40 % de la taxe due au titre de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
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S'il estime que le montant des acomptes déjà versés au titre de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
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S'il estime que la taxe due à raison des opérations réalisées au cours d'un semestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à six mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
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S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
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Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 €. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
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Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes semestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le semestre correspondant.
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Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.
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3 bis. Les redevables dont le chiffre d'affaires est inférieur aux limites fixées à l'article 302 septies A et dont le montant de la taxe exigible au titre de l'année précédente est supérieur à 15 000 € déposent mensuellement la déclaration mentionnée au 1 du présent article.
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3 ter. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A déposent mensuellement la déclaration mentionnée au 1 du présent article dès lors qu'ils réalisent des acquisitions intracommunautaires, des importations ou des sorties des régimes suspensifs mentionnés au 2° du I de l'article 277 A. La première de ces déclarations récapitule l'ensemble des opérations pour lesquelles la taxe est devenue exigible depuis le début de l'exercice en cours.
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
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5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) Le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de l'Union européenne, des livraisons de gaz naturel, d'électricité, de chaleur ou de froid imposables sur le territoire d'un autre Etat membre de l'Union européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions du 1° du I de l'article 258 A ;
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b) Le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de l'Union européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions du 2° du I de l'article 258 A des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article ;
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b bis) Le montant hors taxes des opérations mentionnées au 2 sexies de l'article 283 réalisées ou acquises par l'assujetti ;
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b ter) Le montant total, hors taxe sur la valeur ajoutée, des services pour lesquels le preneur est redevable de la taxe en application, d'une part, du second alinéa du 1, d'autre part et distinctement, du 2 de l'article 283 ;
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b quater) Le montant total, hors taxe sur la valeur ajoutée, des importations et sorties des régimes mentionnés au I de l'article 277 A, autres que celles relevant du b quinquies du présent 5, en distinguant celles qui sont taxables et celles qui ne le sont pas, ainsi que le montant de taxe dû afférent à ces opérations ;
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b quinquies) L'assiette totale afférente aux importations des produits pétroliers définis au 1° du 1 de l'article 298 et aux sorties de ces mêmes produits du régime suspensif prévu au a du 2° du I de l'article 277 A ;
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c) Le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.
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6. Par dérogation aux 2 et 5, ne sont pas indiquées dans la déclaration mentionnée au 1 :
\na) Les opérations mentionnées aux 2° à 4° du II de l'article 286 ter A ;
\nb) Les opérations soumises au régime particulier prévu à l'article 298 sexdecies G.
" } }, "LEGIARTI000041534878": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041534878", "URL": "article/LEGI/ARTI/00/00/41/53/48/LEGIARTI000041534878.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Conformément aux dispositions du VI de l'article 193 de la loi n° 2018-1317 du 28 décembre 2018, les dispositions de l'article 287 telles qu'elles résultent du a du 3° du II dudit article entrent en vigueur le 1er janvier 2020.
\n
Aux termes du b du 1° du III de l'article 181 de la loi n° 2019-1479 du 28 décembre 2019, le a du 3° du II de l'article 193 de la loi n° 2018-1317 du 28 décembre 2018 est abrogé.
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L162-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047982542", "@num": "32", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047981773", "@num": "32-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047982523", "@num": "37", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112877", "@num": "52-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112887", "@num": "52-5", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939249", "@num": "63", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939251", "@num": "64", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304234", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304248", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304284", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter", "@sens": "source", "@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": "LEGIARTI000006309557", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291", "@sens": "source", "@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": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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", 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"@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre au service des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
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2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
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Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
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Lorsque la taxe exigible annuellement est inférieure à 4 000 €, ils sont admis à déposer leurs déclarations par trimestre civil.
\n
3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A, à l'exception de ceux mentionnés au 3 bis, déposent au titre de chaque exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes semestriels pour la période ultérieure.
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Des acomptes semestriels sont versés en juillet et en décembre. Ils sont égaux, respectivement, à 55 % et 40 % de la taxe due au titre de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
\n
S'il estime que le montant des acomptes déjà versés au titre de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
\n
S'il estime que la taxe due à raison des opérations réalisées au cours d'un semestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à six mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
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S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
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Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 €. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
\n
Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes semestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le semestre correspondant.
\n
Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.
\n
3 bis. Les redevables dont le chiffre d'affaires est inférieur aux limites fixées à l'article 302 septies A et dont le montant de la taxe exigible au titre de l'année précédente est supérieur à 15 000 € déposent mensuellement la déclaration mentionnée au 1 du présent article.
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
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5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) Le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de l'Union européenne, des livraisons de gaz naturel, d'électricité, de chaleur ou de froid imposables sur le territoire d'un autre Etat membre de l'Union européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
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b) Le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de l'Union européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B, des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article ;
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b bis) Le montant hors taxes des opérations mentionnées au 2 sexies de l'article 283 réalisées ou acquises par l'assujetti ;
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b ter) Le montant total, hors taxe sur la valeur ajoutée, des services pour lesquels le preneur est redevable de la taxe en application, d'une part, du second alinéa du 1, d'autre part et distinctement, du 2 de l'article 283 ;
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b quater) Le montant total, hors taxe sur la valeur ajoutée, des importations mentionnées à l'article 291 pour lesquelles le redevable bénéficie de l'autorisation prévue au II de l'article 1695 ;
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c) Le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.
" } }, "LEGIARTI000042914621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-30", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042914621", "URL": "article/LEGI/ARTI/00/00/42/91/46/LEGIARTI000042914621.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Conformément au IV de l’article 181 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2022. Elles sont applicables aux opérations pour lesquelles l'exigibilité de la taxe sur la valeur ajoutée intervient à compter de cette date.
\n
Conformément au III de l’article 162 de la loi n° 2020-1721 du 29 décembre 2020, les présentes dispositions entrent en vigueur le 1^er janvier 2022.
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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000043051139", "@num": "1", "#text": "Arrêté du 11 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042980413", "@nortexte": "CCPE2100435A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-11" }, { "@id": "LEGIARTI000043389186", "@num": "1", "#text": "Décret n°2021-451 du 15 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000044604095", "@num": "L162-2", "#text": "Code des impositions sur les biens et services - art. L162-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047982542", "@num": "32", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047981773", "@num": "32-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047982523", "@num": "37", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112877", "@num": "52-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112887", "@num": "52-5", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939249", "@num": "63", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939251", "@num": "64", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914694", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304248", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304284", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter", "@sens": "source", "@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": "LEGIARTI000006304331", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914996", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309557", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291", "@sens": "source", "@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": "LEGIARTI000006309589", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298", "@sens": "source", "@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": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée identifié conformément aux dispositions combinées des articles 286 ter et 286 ter A est tenu de remettre au service des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
\n
2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
\n
Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
\n
Lorsqu'ils ne bénéficient pas de l'autorisation prévue au deuxième alinéa du présent 2, les assujettis peuvent bénéficier, sur option, pour une durée minimale de douze mois et après en avoir informé l'administration, d'un report de la déclaration des importations et sorties des régimes mentionnés au 2° du I de l'article 277 A. Dans ce cas, l'ensemble de ces opérations est déclaré lors du troisième mois suivant l'exigibilité de la taxe.
\n
Lorsque la taxe exigible annuellement est inférieure à 4 000 €, ils sont admis à déposer leurs déclarations par trimestre civil.
\n
3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A, à l'exception de ceux mentionnés aux 3 bis et 3 ter, déposent au titre de chaque exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes semestriels pour la période ultérieure.
\n
Des acomptes semestriels sont versés en juillet et en décembre. Ils sont égaux, respectivement, à 55 % et 40 % de la taxe due au titre de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
\n
S'il estime que le montant des acomptes déjà versés au titre de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
\n
S'il estime que la taxe due à raison des opérations réalisées au cours d'un semestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à six mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
\n
S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
\n
Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 €. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
\n
Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes semestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le semestre correspondant.
\n
Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.
\n
3 bis. Les redevables dont le chiffre d'affaires est inférieur aux limites fixées à l'article 302 septies A et dont le montant de la taxe exigible au titre de l'année précédente est supérieur à 15 000 € déposent mensuellement la déclaration mentionnée au 1 du présent article.
\n
3 ter. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A déposent mensuellement la déclaration mentionnée au 1 du présent article dès lors qu'ils réalisent des acquisitions intracommunautaires, des importations ou des sorties des régimes suspensifs mentionnés au 2° du I de l'article 277 A. La première de ces déclarations récapitule l'ensemble des opérations pour lesquelles la taxe est devenue exigible depuis le début de l'exercice en cours.
\n
4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
\n
5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
\n
a) Le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de l'Union européenne, des livraisons de gaz naturel, d'électricité, de chaleur ou de froid imposables sur le territoire d'un autre Etat membre de l'Union européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions du 1° du I de l'article 258 A ;
\n
b) Le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de l'Union européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions du 2° du I de l'article 258 A des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article ;
\n
b bis) Le montant hors taxes des opérations mentionnées au 2 sexies de l'article 283 réalisées ou acquises par l'assujetti ;
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b ter) Le montant total, hors taxe sur la valeur ajoutée, des services pour lesquels le preneur est redevable de la taxe en application, d'une part, du second alinéa du 1, d'autre part et distinctement, du 2 de l'article 283 ;
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b quater) Le montant total, hors taxe sur la valeur ajoutée, des importations et sorties des régimes mentionnés au I de l'article 277 A, autres que celles relevant du b quinquies du présent 5, en distinguant celles qui sont taxables et celles qui ne le sont pas, ainsi que le montant de taxe dû afférent à ces opérations ;
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b quinquies) L'assiette totale afférente aux importations des produits pétroliers définis au 1° du 1 de l'article 298 et aux sorties de ces mêmes produits du régime suspensif prévu au a du 2° du I de l'article 277 A ;
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c) Le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.
\n
6. Par dérogation aux 2 et 5, ne sont pas indiquées dans la déclaration mentionnée au 1 :
\na) Les opérations mentionnées aux 2° à 4° du II de l'article 286 ter A ;
\nb) Les opérations soumises au régime particulier prévu à l'article 298 sexdecies G.
\n
7. Pour chacun de ses membres constitués en secteur d'activité, l'assujetti unique communique les informations figurant sur la déclaration mentionnée au 1 ainsi que des informations sur les opérations réalisées à destination des autres membres, selon des modalités fixées par arrêté du ministre chargé du budget.
" } }, "LEGIARTI000043012134": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2021-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043012134", "URL": "article/LEGI/ARTI/00/00/43/01/21/LEGIARTI000043012134.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Conformément au A du IV de l’article 147 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions s'appliquent aux opérations pour lesquelles le fait générateur de la taxe sur la valeur ajoutée intervient à compter du 1er janvier 2021. Le III de l'article 51 de la loi n° 2020-1721 du 29 décembre 2020 à modifié cette date : 1er juillet 2021.
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L162-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047982542", "@num": "32", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047981773", "@num": "32-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047982523", "@num": "37", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112877", "@num": "52-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112887", "@num": "52-5", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939249", "@num": "63", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939251", "@num": "64", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304234", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304248", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304284", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter", "@sens": "source", "@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": "LEGIARTI000006304331", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (VT)", "@sens": "source", "@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": "LEGIARTI000006309557", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291", "@sens": "source", "@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": "LEGIARTI000006309589", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (VT)", "@sens": "source", "@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": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061485", "@fin": "2017-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816998", "@fin": "2020-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993400", "@fin": "2019-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534878", "@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre au service des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
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2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
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Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
\n
Lorsque la taxe exigible annuellement est inférieure à 4 000 €, ils sont admis à déposer leurs déclarations par trimestre civil.
\n
3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A, à l'exception de ceux mentionnés au 3 bis, déposent au titre de chaque exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes semestriels pour la période ultérieure.
\n
Des acomptes semestriels sont versés en juillet et en décembre. Ils sont égaux, respectivement, à 55 % et 40 % de la taxe due au titre de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
\n
S'il estime que le montant des acomptes déjà versés au titre de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
\n
S'il estime que la taxe due à raison des opérations réalisées au cours d'un semestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à six mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
\n
S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
\n
Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 €. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
\n
Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes semestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le semestre correspondant.
\n
Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.
\n
3 bis. Les redevables dont le chiffre d'affaires est inférieur aux limites fixées à l'article 302 septies A et dont le montant de la taxe exigible au titre de l'année précédente est supérieur à 15 000 € déposent mensuellement la déclaration mentionnée au 1 du présent article.
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
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5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) Le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de l'Union européenne, des livraisons de gaz naturel, d'électricité, de chaleur ou de froid imposables sur le territoire d'un autre Etat membre de l'Union européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions du 1° du I de l'article 258 A ;
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b) Le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de l'Union européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions du 2° du I de l'article 258 A, des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article ;
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b bis) Le montant hors taxes des opérations mentionnées au 2 sexies de l'article 283 réalisées ou acquises par l'assujetti ;
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b ter) Le montant total, hors taxe sur la valeur ajoutée, des services pour lesquels le preneur est redevable de la taxe en application, d'une part, du second alinéa du 1, d'autre part et distinctement, du 2 de l'article 283 ;
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b quater) Le montant total, hors taxe sur la valeur ajoutée, des importations mentionnées à l'article 291 pour lesquelles le redevable bénéficie de l'autorisation prévue au II de l'article 1695 ;
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b quinquies) L'assiette totale afférente aux importations des produits pétroliers définis au 1° du 1 de l'article 298 et aux sorties de ces mêmes produits du régime suspensif prévu au a du 2° du I de l'article 277 A ;
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c) Le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.
" } }, "LEGIARTI000044873485": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044873485", "URL": "article/LEGI/ARTI/00/00/44/87/34/LEGIARTI000044873485.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": "LEGIARTI000018034288", "@num": "35", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000020353667", "@num": "92", "#text": "LOI n°2009-258\n du 5 mars 2009 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000025048252", "@num": "18", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGITEXT000030043096", "#text": "DÉCRET n°2014-1686 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002270", "@nortexte": "FCPE1413227D", "@numtexte": "2014-1686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030741870", "#text": "DÉCRET n°2015-669 du 15 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030741405", "@nortexte": "FCPE1431100D", "@numtexte": "2015-669", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000036255321", "@num": "5", "#text": "Décret n°2017-1749 du 22 décembre 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036252190", "@nortexte": "CPAB1722542D", "@numtexte": "2017-1749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000036354036", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000044948905", "@num": "7", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000043051139", "@num": "1", "#text": "Arrêté du 11 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042980413", "@nortexte": "CCPE2100435A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-11" }, { "@id": "LEGIARTI000043389186", "@num": "1", "#text": "Décret n°2021-451 du 15 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@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": "LEGIARTI000044604095", "@num": "L162-2", "#text": "Code des impositions sur les biens et services - art. L162-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047982542", "@num": "32", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047981773", "@num": "32-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047982523", "@num": "37", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112877", "@num": "52-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112887", "@num": "52-5", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939249", "@num": "63", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939251", "@num": "64", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - 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": "LEGIARTI000044873518", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304234", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304248", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873509", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (V)", "@sens": "source", "@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": "LEGIARTI000006304331", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A", "@sens": "source", "@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": "LEGIARTI000006309557", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291", "@sens": "source", "@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": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@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": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@eta

Article 38 AUTONOME ABROGE, en vigueur du 01/07/1979 au 01/01/2015 (Code général des impôts, annexe IV)