{ "article": { "LEGIARTI000006300402": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300402", "URL": "article/LEGI/ARTI/00/00/06/30/04/LEGIARTI000006300402.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0050ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006300396", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191505", "@fin": "2999-01-01", "#text": "D : Cautionnement des entreprises bénéficiaires du régime de la suspension de taxe", "@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": "LEGIARTI000006300402", "@fin": "2999-01-01", "@num": "50 bis", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les redevables définis à l'article 49 peuvent recourir aux divers modes de cautionnement admis en matière de taxes sur le chiffre d'affaires.
\n
S'il s'agit de cautionnement personnel la garantie demandée peut être fournie par une société de cautionnement constituée par un groupement professionnel ou interprofessionnel et spécialement agréé.
" } }, "LEGIARTI000006300396": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-02-17", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300396", "URL": "article/LEGI/ARTI/00/00/06/30/03/LEGIARTI000006300396.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0049AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 261 4 10°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 262", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 263", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 275", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 276", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 284", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006300401", "@num": "50", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300402", "@num": "50 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191505", "@fin": "2999-01-01", "#text": "D : Cautionnement des entreprises bénéficiaires du régime de la suspension de taxe", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300396", "@fin": "1993-02-17", "@num": "49", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300397", "@fin": "1995-10-27", "@num": "49", "@etat": "MODIFIE", "@debut": "1993-02-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300398", "@fin": "1997-04-11", "@num": "49", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300399", "@fin": "2000-03-31", "@num": "49", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300400", "@fin": "2021-07-01", "@num": "49", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043592523", "@fin": "2999-01-01", "@num": "49", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 276 du code général des impôts sont rendues applicables aux personnes ou sociétés mentionnées à l'article 284 de ce code ou susceptibles de bénéficier des dispositions prévues :
\n
à l'article 261-4-10o dudit code;
\n
à l'article 275 du même code lorsqu'elles réalisent des opérations visées soit à l'article 262, directement à l'exportation ou par l'intermédiaire d'un commissionnaire exportateur soit à l'article 263 du code précité.
" } }, "LEGIARTI000006300397": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-02-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006300397", "URL": "article/LEGI/ARTI/00/00/06/30/03/LEGIARTI000006300397.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0049AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1993-02-09 art. 2 JORF 17 février 1993", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "CGI 276, 284, 261 4 10°, 275, 262 ter , 262 quater, 258 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006300401", "@num": "50", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300402", "@num": "50 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#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": "LEGISCTA000006191505", "@fin": "2999-01-01", "#text": "D : Cautionnement des entreprises bénéficiaires du régime de la suspension de taxe", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300396", "@fin": "1993-02-17", "@num": "49", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300397", "@fin": "1995-10-27", "@num": "49", "@etat": "MODIFIE", "@debut": "1993-02-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300398", "@fin": "1997-04-11", "@num": "49", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300399", "@fin": "2000-03-31", "@num": "49", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300400", "@fin": "2021-07-01", "@num": "49", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043592523", "@fin": "2999-01-01", "@num": "49", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 276 du code général des impôts sont rendues applicables aux personnes ou sociétés mentionnées à l'article 284 de ce code ou susceptibles de bénéficier des dispositions prévues :
\n
1° Au 10° du 4 de l'article 261 dudit code ;
\n
2° A l'article 275 du même code, lorsqu'elles réalisent des exportations, des livraisons exonérées en vertu du I de l'article 262 ter ou de l'article 262 quater dudit code ou des livraisons dont le lieu est situé sur le territoire d'un autre Etat membre de la Communauté économique européenne en application de l'article 258 A du code précité.
" } }, "LEGIARTI000006300398": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006300398", "URL": "article/LEGI/ARTI/00/00/06/30/03/LEGIARTI000006300398.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0049AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1995-12-11", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGI 276, 284, 261 4 10°, 275, 262 ter, 262 quater, 258 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000006300401", "@num": "50", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300402", "@num": "50 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191505", "@fin": "2999-01-01", "#text": "D : Cautionnement des entreprises bénéficiaires du régime de la suspension de taxe", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300396", "@fin": "1993-02-17", "@num": "49", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300397", "@fin": "1995-10-27", "@num": "49", "@etat": "MODIFIE", "@debut": "1993-02-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300398", "@fin": "1997-04-11", "@num": "49", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300399", "@fin": "2000-03-31", "@num": "49", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300400", "@fin": "2021-07-01", "@num": "49", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043592523", "@fin": "2999-01-01", "@num": "49", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 276 du code général des impôts sont rendues applicables aux personnes ou sociétés mentionnées à l'article 284 de ce code ou susceptibles de bénéficier des dispositions prévues :
\n
1° Au 10° du 4 de l'article 261 dudit code ;
\n
2° A l'article 275 du même code, lorsqu'elles réalisent des exportations, des livraisons exonérées en vertu du I de l'article 262 ter ou de l'article 262 quater dudit code ou des livraisons dont le lieu est situé sur le territoire d'un autre Etat membre de la Communauté européenne en application de l'article 258 A du code précité.
" } }, "LEGIARTI000006300399": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006300399", "URL": "article/LEGI/ARTI/00/00/06/30/03/LEGIARTI000006300399.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0049AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1996-07-25 art. 2 JORF 28 juillet 1996", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1997-05-28", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGI 276, 284, 261, 275, 262 quater, 258 A, 262 ter, 277 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319660", "@num": "17", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 17 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006300401", "@num": "50", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300402", "@num": "50 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191505", "@fin": "2999-01-01", "#text": "D : Cautionnement des entreprises bénéficiaires du régime de la suspension de taxe", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300396", "@fin": "1993-02-17", "@num": "49", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300397", "@fin": "1995-10-27", "@num": "49", "@etat": "MODIFIE", "@debut": "1993-02-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300398", "@fin": "1997-04-11", "@num": "49", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300399", "@fin": "2000-03-31", "@num": "49", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300400", "@fin": "2021-07-01", "@num": "49", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043592523", "@fin": "2999-01-01", "@num": "49", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 276 du code général des impôts sont rendues applicables aux personnes ou sociétés mentionnées ((au I de l'article 284)) (M) de ce code ou susceptibles de bénéficier des dispositions prévues :
\n
1° Au 10° du 4 de l'article 261 dudit code ;
\n
2° A l'article 275 du même code, lorsqu'elles réalisent des exportations, des livraisons exonérées en vertu du I de l'article 262 ter ou de l'article 262 quater dudit code ou des livraisons dont le lieu est situé sur le territoire d'un autre Etat membre de la Communauté européenne en application de l'article 258 A du code précité.
\n
((3° A l'article 277 A du même code)) (M).
\n
(M) Modification .
\n
" } }, "LEGIARTI000006300400": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-07-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006300400", "URL": "article/LEGI/ARTI/00/00/06/30/04/LEGIARTI000006300400.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0049AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2000-06-02", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2000-06-02 art. 1 JORF 3 juin 2000", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006300389", "@num": "42", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 42 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300401", "@num": "50", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300402", "@num": "50 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309357", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (V)", "@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 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304322", "@num": "275", "#text": "Code général des impôts, CGI. - art. 275 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304331", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304416", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (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": "LEGISCTA000006191505", "@fin": "2999-01-01", "#text": "D : Cautionnement des entreprises bénéficiaires du régime de la suspension de taxe", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300396", "@fin": "1993-02-17", "@num": "49", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300397", "@fin": "1995-10-27", "@num": "49", "@etat": "MODIFIE", "@debut": "1993-02-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300398", "@fin": "1997-04-11", "@num": "49", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300399", "@fin": "2000-03-31", "@num": "49", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300400", "@fin": "2021-07-01", "@num": "49", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043592523", "@fin": "2999-01-01", "@num": "49", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 276 du code général des impôts sont rendues applicables aux personnes ou sociétés mentionnées au I de l'article 284 de ce code ou susceptibles de bénéficier des dispositions prévues :
\n
1° Au 10° du 4 de l'article 261 dudit code ;
\n
2° A l'article 275 du même code, lorsqu'elles réalisent des exportations, des livraisons exonérées en vertu du I de l'article 262 ter dudit code ou des livraisons dont le lieu est situé sur le territoire d'un autre Etat membre de la Communauté européenne en application de l'article 258 A du code précité.
\n
3° A l'article 277 A du même code.
" } }, "LEGIARTI000043592523": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043592523", "URL": "article/LEGI/ARTI/00/00/43/59/25/LEGIARTI000043592523.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 2 de l’arrêté du 31 mai 2021 (NOR : CCPE2112747A), ces dispositions s'appliquent aux opérations pour lesquelles le fait générateur de la taxe sur la valeur ajoutée intervient à compter du 1er juillet 2021.

" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2000-06-02", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000043573573", "@num": "1", "#text": "Arrêté du 31 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043567616", "@nortexte": "CCPE2112747A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-31" }, { "@id": "LEGIARTI000006300401", "@num": "50", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300402", "@num": "50 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300389", "@num": "42", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 42", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@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": "LEGIARTI000006309357", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261", "@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": "LEGIARTI000006304322", "@num": "275", "#text": "Code général des impôts, CGI. - art. 275", "@sens": "source", "@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": "LEGIARTI000006304416", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191505", "@fin": "2999-01-01", "#text": "D : Cautionnement des entreprises bénéficiaires du régime de la suspension de taxe", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300396", "@fin": "1993-02-17", "@num": "49", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300397", "@fin": "1995-10-27", "@num": "49", "@etat": "MODIFIE", "@debut": "1993-02-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300398", "@fin": "1997-04-11", "@num": "49", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300399", "@fin": "2000-03-31", "@num": "49", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300400", "@fin": "2021-07-01", "@num": "49", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043592523", "@fin": "2999-01-01", "@num": "49", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de l'article 276 du code général des impôts sont rendues applicables aux personnes ou sociétés mentionnées au I de l'article 284 de ce code ou susceptibles de bénéficier des dispositions prévues :

1° Au 10° du 4 de l'article 261 dudit code ;

2° A l'article 275 du même code, lorsqu'elles réalisent des exportations, des livraisons exonérées en vertu du I de l'article 262 ter dudit code ou des livraisons dont le lieu est situé sur le territoire d'un autre Etat membre de l'Union européenne en application du 1° du I de l'article 258 A du code précité.

3° A l'article 277 A du même code.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000043592523", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006300402", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300397", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006300402", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300400", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006300402", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300399", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006300402", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300398", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006300402", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300396", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006300402", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006300402", "liens_entrants": true }

Article 50 bis AUTONOME VIGUEUR, en vigueur depuis le 01/07/1979 (Code général des impôts, annexe IV)