{ "article": { "LEGIARTI000006300392": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "45", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300392", "URL": "article/LEGI/ARTI/00/00/06/30/03/LEGIARTI000006300392.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0045AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006309698", "@num": "262", "#text": "Code général des impôts, CGI. - art. 262 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191503", "@fin": "2999-01-01", "#text": "A : Bâtiments de mer. Bâteaux. Pêche maritime. Aéronefs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179490", "@fin": "2999-01-01", "#text": "II : Obligations particulières", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300392", "@fin": "2999-01-01", "@num": "45", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes qui effectuent des opérations mentionnées aux 2° à 7° du II de l'article 262 du code général des impôts sont tenues d'indiquer sur leurs factures la qualité de leurs acheteurs justifiant la franchise.
\n
" } }, "LEGIARTI000006309698": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "262", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309698", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309698.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0262AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 73 A, 73 B, 73 C, 73 D, 73 E, 73 F, 73 G, 73 H, 74", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 24 A, 42, 43, 44, 45, 46", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000029382644", "#text": "DÉCRET n°2014-914 du 18 août 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029378411", "@nortexte": "FCPD1410502D", "@numtexte": "2014-914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-18" }, { "@id": "LEGIARTI000029990896", "@num": "3", "#text": "ARRÊTÉ du 16 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953852", "@nortexte": "FCPD1420597A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-16" }, { "@id": "LEGIARTI000044263145", "@num": "6", "#text": "Arrêté du 17 décembre 2015 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGITEXT000035439976", "#text": "Arrêté du 16 août 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035439242", "@nortexte": "CPAE1705465A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-08-16" }, { "@id": "LEGITEXT000039273500", "#text": "Arrêté du 10 octobre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039272625", "@nortexte": "CPAD1928773A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-10" }, { "@id": "LEGITEXT000042337400", "#text": "Arrêté du 23 juillet 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042334423", "@nortexte": "ECOD2015083A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-23" }, { "@id": "LEGITEXT000050094280", "#text": "Arrêté du 19 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050093235", "@nortexte": "ECOD2418842A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-19" }, { "@id": "LEGIARTI000051207775", "@num": "1", "#text": "Décret n°2025-153 du 18 février 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051206980", "@nortexte": "ECOE2434168D", "@numtexte": "2025-153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-18" }, { "@id": "LEGIARTI000018617955", "@num": "73 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910037", "@num": "263", "#text": "Code général des impôts, CGI. - art. 263 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835114", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471190", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215058", "@num": "293 D", "#text": "Code général des impôts, CGI. - art. 293 D (VD)", "@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": "LEGIARTI000006314182", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314586", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030091379", "@num": "242-0 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146964", "@num": "242-0 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296926", "@num": "73 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296928", "@num": "73 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296930", "@num": "73 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296932", "@num": "73 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298667", "@num": "73 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296940", "@num": "73 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024224556", "@num": "73 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029382914", "@num": "75", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157930", "@num": "85 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035444164", "@num": "24 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 24 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338279", "@num": "24 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 24 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300392", "@num": "45", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051207794", "@num": "95 ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000047860476", "@num": "L134 E", "#text": "Livre des procédures fiscales - art. L134 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179872", "@fin": "1985-12-31", "#text": "OPERATIONS EXONEREES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162831", "@fin": "1985-12-31", "#text": "CHAMP D'APPLICATION", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147128", "@fin": "1985-12-31", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133865", "@fin": "1985-12-31", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048212624", "@fin": "1954-01-05", "@num": "262", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049476625", "@fin": "1954-08-15", "@num": "262", "@etat": "MODIFIE", "@debut": "1954-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049555290", "@fin": "1979-07-01", "@num": "262", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309698", "@fin": "1985-12-31", "@num": "262", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309699", "@fin": "1990-12-30", "@num": "262", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309700", "@fin": "1993-01-01", "@num": "262", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309701", "@fin": "1994-09-02", "@num": "262", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309702", "@fin": "1995-10-27", "@num": "262", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309703", "@fin": "1996-05-12", "@num": "262", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309704", "@fin": "2005-12-31", "@num": "262", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309705", "@fin": "2008-04-03", "@num": "262", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619318", "@fin": "2010-03-11", "@num": "262", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957391", "@fin": "2011-01-01", "@num": "262", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412205", "@fin": "2018-01-01", "@num": "262", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033469152", "@fin": "2999-01-01", "@num": "262", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Sont exonérées de la taxe sur la valeur ajoutée les exportations de biens meubles corporels ainsi que les prestations de services qui leur sont directement liées (1).

Sont assimilées à des exportations de biens les livraisons de biens expédiés ou transportés hors de France par l'acheteur qui n'est pas établi en France ou pour son compte (2), à l'exclusion :

a. Des biens d'équipement et d'avitaillement des bateaux de plaisance, des avions de tourisme ou de tous autres moyens de transport à usage privé ;

b. Des biens expédiés ou transportés par des personnes résidant dans un autre Etat membre de la Communauté économique européenne ou pour le compte de ces personnes, lorsque les biens bénéficient d'une franchise de la taxe sur la valeur ajoutée lors de leur importation dans cet Etat ;

c. Des biens expédiés ou transportés par des personnes résidant dans un pays tiers ou pour le compte de ces personnes, lorsque la valeur globale, taxe comprise, de ces biens, n'atteint pas un montant qui est fixé par le ministre du budget.

II. - Sont également exonérés de la taxe sur la valeur ajoutée :

1° Les opérations de façon, de réparation et d'entretien portant sur des biens meubles expédiés ou transportés hors de France, lorsque ces travaux sont effectués pour le compte de personnes établies à l'étranger ;

2° Les opérations de livraison, de réparation, de transformation, d'entretien, d'affrètement et de location portant sur :

- les navires de commerce maritime ou destinés à la navigation de commerce sur les fleuves internationaux ;

- les bateaux utilisés pour l'exercice d'une activité industrielle en haute mer ;

- les bateaux affectés à la pêche professionnelle maritime, les bateaux de sauvetage et d'assistance en mer (3) ;

3° Les opérations de livraison, de location, de réparation et d'entretien portant sur des objets destinés à être incorporés dans ces bateaux ou utilisés pour leur exploitation en mer ou sur les fleuves internationaux, ainsi que sur les engins et filets pour la pêche maritime (3) ;

4° Les opérations de livraison, de transformation, de réparation, d'entretien, d'affrètement et de location portant sur les aéronefs utilisés par des compagnies de navigation aérienne dont les services à destination ou en provenance de l'étranger ou des territoires et départements d'outre-mer, à l'exclusion de la France métropolitaine, représentent au moins 80 % des services qu'elles exploitent ;

5° Les opérations de livraison, de location, de réparation et d'entretien portant sur des objets destinés à être incorporés dans ces aéronefs ou utilisés pour leur exploitation en vol ;

7° Les prestations de services effectuées pour les besoins directs des bateaux ou des aéronefs désignés aux 2° et 4° et de leur cargaison (4) ;

8° Les transports aériens ou maritimes de voyageurs en provenance ou à destination de l'étranger ou des territoires et départements d'outre-mer ;

9° Les transports ferroviaires de voyageurs en provenance et à destination de l'étranger, ainsi que les transports de voyageurs effectués par les trains internationaux et sur les relations dont la liste est fixée par arrêtés conjoints du ministre du budget et du ministre des transports (5) ;

10° Les transports par route de voyageurs étrangers en provenance et à destination de l'étranger, circulant en groupe d'au moins dix personnes (6) ;

11° Les transports entre la France continentale et les départements de la Corse pour la partie du trajet située en dehors du territoire continental ;

12° Les livraisons d'or aux instituts d'émission ;

13° Les livraisons de biens placés sous les régimes douaniers de l'admission temporaire, de l'entrepôt, des magasins et aires de dédouanement, du perfectionnement actif et du transit ainsi que les prestations de services relatives à ces biens (7) ;

14° Les prestations de services se rapportant à l'importation de biens et dont la valeur est comprise dans la base d'imposition de l'importation.

(1) Annexe III, art. 73 G, 73 H et 74.

(2) Annexe III, art. 73 A.

(3) Annexe IV, art. 42 à 46.

(4) Annexe III, art. 73 B à 73 E.

(5) Annexe IV, art. 24 A.

(6) Annexe III, art. 73 F.

(7) Annexe III, art. 73 G et 73 H.

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art. 18 () JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000029382644", "#text": "DÉCRET n°2014-914 du 18 août 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029378411", "@nortexte": "FCPD1410502D", "@numtexte": "2014-914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-18" }, { "@id": "LEGIARTI000029990896", "@num": "3", "#text": "ARRÊTÉ du 16 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953852", "@nortexte": "FCPD1420597A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-16" }, { "@id": "LEGIARTI000044263145", "@num": "6", "#text": "Arrêté du 17 décembre 2015 - 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051206980", "@nortexte": "ECOE2434168D", "@numtexte": "2025-153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-18" }, { "@id": "LEGIARTI000018617955", "@num": "73 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910037", "@num": "263", "#text": "Code général des impôts, CGI. - art. 263 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835114", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471190", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215058", "@num": "293 D", "#text": "Code général des impôts, CGI. - art. 293 D (VD)", "@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": "LEGIARTI000006314182", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314586", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030091379", "@num": "242-0 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146964", "@num": "242-0 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296926", "@num": "73 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296928", "@num": "73 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296930", "@num": "73 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296932", "@num": "73 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298667", "@num": "73 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296940", "@num": "73 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024224556", "@num": "73 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029382914", "@num": "75", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157930", "@num": "85 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035444164", "@num": "24 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 24 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338279", "@num": "24 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 24 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300392", "@num": "45", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051207794", "@num": "95 ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860476", "@num": "L134 E", "#text": "Livre des procédures fiscales - art. L134 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179649", "@fin": "2999-01-01", "#text": "III : Opérations exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@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": "LEGIARTI000048212624", "@fin": "1954-01-05", "@num": "262", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049476625", "@fin": "1954-08-15", "@num": "262", "@etat": "MODIFIE", "@debut": "1954-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049555290", "@fin": "1979-07-01", "@num": "262", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309698", "@fin": "1985-12-31", "@num": "262", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309699", "@fin": "1990-12-30", "@num": "262", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309700", "@fin": "1993-01-01", "@num": "262", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309701", "@fin": "1994-09-02", "@num": "262", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309702", "@fin": "1995-10-27", "@num": "262", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309703", "@fin": "1996-05-12", "@num": "262", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309704", "@fin": "2005-12-31", "@num": "262", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309705", "@fin": "2008-04-03", "@num": "262", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619318", "@fin": "2010-03-11", "@num": "262", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957391", "@fin": "2011-01-01", "@num": "262", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412205", "@fin": "2018-01-01", "@num": "262", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033469152", "@fin": "2999-01-01", "@num": "262", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Article 45 AUTONOME VIGUEUR, en vigueur depuis le 01/07/1979 (Code général des impôts, annexe IV)