{ "article": { "LEGIARTI000006304265": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 D", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304265", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304265.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0260AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318115", "@num": "48", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 48 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000053100831", "@num": "9", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179647", "@fin": "2026-09-01", "#text": "II bis : Location de locaux destinés au logement en meublé", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2222-02-22", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2222-02-22", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2026-09-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" }, { "@id": "LEGISCTA000053187724", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur les biens et services", "@debut": "2026-09-01" } ] }, "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": "LEGIARTI000006304264", "@fin": "1990-12-30", "@num": "260 D", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006304265", "@fin": "2026-09-01", "@num": "260 D", "@etat": "ABROGE_DIFF", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de la taxe sur la valeur ajoutée la location d'un local meublé ou nu dont la destination finale est le logement meublé est toujours considérée comme une opération de fourniture de logement meublé quelles que soient l'activité du preneur et l'affectation qu'il donne à ce local.
\n
" } }, "LEGIARTI000006318115": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "48", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006318115", "URL": "article/LEGI/ARTI/00/00/06/31/81/LEGIARTI000006318115.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFEXXXXXX048AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000864574", "#text": "Loi 90-1169 1990-12-29 Finances rectificative pour 1990 JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006304265", "@num": "260 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304274", "@num": "261 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114709", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITÉ.", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084543", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1990-12-30" } ] }, "@cid": "JORFTEXT000000864574", "@nor": "ECOX9000172L", "@num": "90-1169", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°90-1169 du 29 décembre 1990 DE FINANCES RECTIFICATIVE POUR 1990", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000864574", "@c_titre_court": "Loi n°90-1169 du 29 décembre 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-1169 du 29 décembre 1990 de finances rectificative pour 1990 (1)", "@debut": "1990-12-30", "@id_txt": "LEGITEXT000006069135", "@c_titre_court": "Loi n° 90-1169 du 29 décembre 1990" } ], "@date_publi": "1990-12-30", "@date_signature": "1990-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318115", "@fin": "2999-01-01", "@num": "48", "@etat": "VIGUEUR", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à III. Paragraphes modificateurs
\n
IV. - Les dispositions du présent article s'appliquent à compter du 1er janvier 1991.
" } }, "LEGIARTI000053100831": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100831", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100831.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006191659", "#text": "Code général des impôts, CGI. - A quater : Tenue des registres (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191927", "#text": "Code général des impôts, CGI. - A : Déclarations d'existence et comptabilité (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041407425", "#text": "Code général des impôts, CGI. - A : Régime particulier applicable aux prestatio... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191854", "#text": "Code général des impôts, CGI. - A : Taux normal (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191657", "#text": "Code général des impôts, CGI. - A bis : Identification des personnes ne remplis... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191658", "#text": "Code général des impôts, CGI. - A ter : Numéro individuel d'identification (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191928", "#text": "Code général des impôts, CGI. - B : Déclarations de recettes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041407241", "#text": "Code général des impôts, CGI. - B : Régime particulier applicable aux ventes à ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191654", "#text": "Code général des impôts, CGI. - B : Taux réduit (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191855", "#text": "Code général des impôts, CGI. - C : Factures (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041407434", "#text": "Code général des impôts, CGI. - C : Régime particulier applicable aux ventes à ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147022", "#text": "Code général des impôts, CGI. - Chapitre premier : Taxe sur la valeur ajoutée (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191661", "#text": "Code général des impôts, CGI. - D : Désignation d'un représentant en France (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191662", "#text": "Code général des impôts, CGI. - E : Etat récapitulatif des clients (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000022862029", "#text": "Code général des impôts, CGI. - G : Demande de remboursement de la taxe sur la ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191656", "#text": "Code général des impôts, CGI. - G : Taux particuliers (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179651", "#text": "Code général des impôts, CGI. - I : Dispositions générales (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179660", "#text": "Code général des impôts, CGI. - I : Départements d'outre-mer (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179656", "#text": "Code général des impôts, CGI. - I : Obligations générales (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179644", "#text": "Code général des impôts, CGI. - I : Opérations obligatoirement imposables (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179654", "#text": "Code général des impôts, CGI. - I : Taux (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179645", "#text": "Code général des impôts, CGI. - I bis : Territorialité (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179980", "#text": "Code général des impôts, CGI. - II : Corse (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179652", "#text": "Code général des impôts, CGI. - II : Déductions (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000046195631", "#text": "Code général des impôts, CGI. - II : Obligations particulières de transmission ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179646", "#text": "Code général des impôts, CGI. - II : Opérations imposables sur option (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179650", "#text": "Code général des impôts, CGI. - II : Régime du chiffre d'affaires réel (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179661", "#text": "Code général des impôts, CGI. - II bis : Biens d'occasion, oeuvres d'art, objet... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179647", "#text": "Code général des impôts, CGI. - II bis : Location de locaux destinés au logemen... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000046195609", "#text": "Code général des impôts, CGI. - II bis : Plateformes de dématérialisation parte... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179657", "#text": "Code général des impôts, CGI. - III : Agriculture (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179649", "#text": "Code général des impôts, CGI. - III : Opérations exonérées (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006180006", "#text": "Code général des impôts, CGI. - III : Produits pétroliers (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179653", "#text": "Code général des impôts, CGI. - III : Régime suspensif (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179906", "#text": "Code général des impôts, CGI. - IV : Etablissements de spectacles (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179662", "#text": "Code général des impôts, CGI. - IV : Exploitants agricoles (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041471201", "#text": "Code général des impôts, CGI. - IX : Régimes particuliers applicables aux assuj... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162558", "#text": "Code général des impôts, CGI. - Section 0I : Définition du territoire communaut... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162559", "#text": "Code général des impôts, CGI. - Section I : Champ d'application (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162560", "#text": "Code général des impôts, CGI. - Section II : Assiette de la taxe (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163045", "#text": "Code général des impôts, CGI. - Section III : Fait générateur et exigibilité (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162561", "#text": "Code général des impôts, CGI. - Section IV : Liquidation de la taxe (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162568", "#text": "Code général des impôts, CGI. - Section IX : Régimes spéciaux (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162562", "#text": "Code général des impôts, CGI. - Section V : Calcul de la taxe (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162563", "#text": "Code général des impôts, CGI. - Section VI : Redevables de la taxe (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162564", "#text": "Code général des impôts, CGI. - Section VI bis : Retenue de la taxe sur les dro... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162565", "#text": "Code général des impôts, CGI. - Section VII : Obligations des redevables (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162566", "#text": "Code général des impôts, CGI. - Section VIII : Importations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162567", "#text": "Code général des impôts, CGI. - Section VIII bis : Franchise en base (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162569", "#text": "Code général des impôts, CGI. - Section X : Modalités d'application (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053187724", "#text": "Code général des impôts, CGI. - Titre II : Taxes sur les biens et services (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053187722", "#text": "Code général des impôts, CGI. - Titre II bis : Dispositions communes aux impôts... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053187720", "#text": "Code général des impôts, CGI. - Titre III : Taxes sur les alcools et tabacs aut... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179991", "#text": "Code général des impôts, CGI. - V : Opérations intracommunautaires portant sur ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179658", "#text": "Code général des impôts, CGI. - V : Travaux immobiliers (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179663", "#text": "Code général des impôts, CGI. - VI : Régime de la presse et de ses fournisseurs (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179664", "#text": "Code général des impôts, CGI. - VII : Opérations portant sur les tabacs manufac... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179665", "#text": "Code général des impôts, CGI. - VIII : Régime applicable à l'or d'investissement. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041407207", "#text": "Code général des impôts, CGI. - X : Régime particulier pour la déclaration et l... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041404740", "#text": "Code général des impôts, CGI. - XI : Biens transitant par un entrepôt ou une pl... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187629", "@num": "1042", "#text": "Code général des impôts, CGI. - art. 1042 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187621", "@num": "1115", "#text": "Code général des impôts, CGI. - art. 1115 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983615", "@num": "256", "#text": "Code général des impôts, CGI. - art. 256 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619382", "@num": "256 A", "#text": "Code général des impôts, CGI. - art. 256 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309298", "@num": "256 B", "#text": "Code général des impôts, CGI. - art. 256 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983608", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037951759", "@num": "256 ter", "#text": "Code général des impôts, CGI. - art. 256 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035891", "@num": "256-0", "#text": "Code général des impôts, CGI. - art. 256-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053172431", "@num": "256-00", "#text": "Code général des impôts, CGI. - art. 256-00 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869020", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042852975", "@num": "257 ter", "#text": "Code général des impôts, CGI. - art. 257 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838517", "@num": "258", "#text": "Code général des impôts, CGI. - art. 258 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042886596", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304251", "@num": "258 C", "#text": "Code général des impôts, CGI. - art. 258 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "Code général des impôts, CGI. - art. 258 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642728", "@num": "259", "#text": "Code général des impôts, CGI. - art. 259 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835181", "@num": "259 A", "#text": "Code général des impôts, CGI. - art. 259 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023412175", "@num": "259 B", "#text": "Code général des impôts, CGI. - art. 259 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838549", "@num": "259 C", "#text": "Code général des impôts, CGI. - art. 259 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835152", "@num": "259 D", "#text": "Code général des impôts, CGI. - art. 259 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642730", "@num": "259-0", "#text": "Code général des impôts, CGI. - art. 259-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048777872", "@num": "259-0 A", "#text": "Code général des impôts, CGI. - art. 259-0 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576729", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304259", "@num": "260 A", "#text": "Code général des impôts, CGI. - art. 260 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983610", "@num": "260 B", "#text": "Code général des impôts, CGI. - art. 260 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020763620", "@num": "260 C", "#text": "Code général des impôts, CGI. - art. 260 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752160", "@num": "260 CA", "#text": "Code général des impôts, CGI. - art. 260 CA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304265", "@num": "260 D", "#text": "Code général des impôts, CGI. - art. 260 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764761", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304271", "@num": "261 A", "#text": "Code général des impôts, CGI. - art. 261 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914688", "@num": "261 B", "#text": "Code général des impôts, CGI. - art. 261 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467574", "@num": "261 C", "#text": "Code général des impôts, CGI. - art. 261 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827285", "@num": "261 D", "#text": "Code général des impôts, CGI. - art. 261 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200678", "@num": "261 E", "#text": "Code général des impôts, CGI. - art. 261 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309405", "@num": "261 G", "#text": "Code général des impôts, CGI. - art. 261 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469152", "@num": "262", "#text": "Code général des impôts, CGI. - art. 262 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910028", "@num": "262 bis", "#text": "Code général des impôts, CGI. - art. 262 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764907", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827300", "@num": "262-0 bis", "#text": "Code général des impôts, CGI. - art. 262-0 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869132", "@num": "262-00 bis", "#text": "Code général des impôts, CGI. - art. 262-00 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910037", "@num": "263", "#text": "Code général des impôts, CGI. - art. 263 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212664", "@num": "264", "#text": "Code général des impôts, CGI. - art. 264 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983835", "@num": "266", "#text": "Code général des impôts, CGI. - art. 266 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910064", "@num": "267", "#text": "Code général des impôts, CGI. - art. 267 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304291", "@num": "267 bis", "#text": "Code général des impôts, CGI. - art. 267 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910070", "@num": "268 bis", "#text": "Code général des impôts, CGI. - art. 268 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309436", "@num": "268 ter", "#text": "Code général des impôts, CGI. - art. 268 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983827", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910192", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835114", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817248", "@num": "272", "#text": "Code général des impôts, CGI. - art. 272 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304309", "@num": "273", "#text": "Code général des impôts, CGI. - art. 273 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304316", "@num": "273 septies A", "#text": "Code général des impôts, CGI. - art. 273 septies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304317", "@num": "273 septies B", "#text": "Code général des impôts, CGI. - art. 273 septies B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827358", "@num": "273 septies C", "#text": "Code général des impôts, CGI. - art. 273 septies C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041557019", "@num": "273 septies D", "#text": "Code général des impôts, CGI. - art. 273 septies D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471102", "@num": "275", "#text": "Code général des impôts, CGI. - art. 275 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304328", "@num": "276", "#text": "Code général des impôts, CGI. - art. 276 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203238", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950057", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869153", "@num": "278 bis", "#text": "Code général des impôts, CGI. - art. 278 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910083", "@num": "278 quater", "#text": "Code général des impôts, CGI. - art. 278 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827333", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641491", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800146", "@num": "278 sexies B", "#text": "Code général des impôts, CGI. - art. 278 sexies B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983897", "@num": "278 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 278 sexies-0 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042853334", "@num": "278-0", "#text": "Code général des impôts, CGI. - art. 278-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215176", "@num": "278-0 B", "#text": "Code général des impôts, CGI. - art. 278-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051242372", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215127", "@num": "278-0 bis A", "#text": "Code général des impôts, CGI. - art. 278-0 bis A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091630", "@num": "279 bis", "#text": "Code général des impôts, CGI. - art. 279 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215062", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826219", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983676", "@num": "281 octies", "#text": "Code général des impôts, CGI. - art. 281 octies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028416981", "@num": "281 quater", "#text": "Code général des impôts, CGI. - art. 281 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309516", "@num": "281 sexies", "#text": "Code général des impôts, CGI. - art. 281 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214570", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472168", "@num": "283 bis", "#text": "Code général des impôts, CGI. - art. 283 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642713", "@num": "283-0", "#text": "Code général des impôts, CGI. - art. 283-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304429", "@num": "285 A", "#text": "Code général des impôts, CGI. - art. 285 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215143", "@num": "285 bis", "#text": "Code général des impôts, CGI. - art. 285 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304434", "@num": "286 bis", "#text": "Code général des impôts, CGI. - art. 286 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467592", "@num": "286 quater", "#text": "Code général des impôts, CGI. - art. 286 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041407345", "@num": "286 quinquies", "#text": "Code général des impôts, CGI. - art. 286 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046858275", "@num": "286 sexies", "#text": "Code général des impôts, CGI. - art. 286 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826954", "@num": "286 ter", "#text": "Code général des impôts, CGI. - art. 286 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856703", "@num": "286 ter A", "#text": "Code général des impôts, CGI. - art. 286 ter A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838515", "@num": "289 A", "#text": "Code général des impôts, CGI. - art. 289 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048801249", "@num": "289 A bis", "#text": "Code général des impôts, CGI. - art. 289 A bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826837", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642663", "@num": "289 D", "#text": "Code général des impôts, CGI. - art. 289 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471173", "@num": "289-0", "#text": "Code général des impôts, CGI. - art. 289-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195617", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195613", "@num": "290 A", "#text": "Code général des impôts, CGI. - art. 290 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195605", "@num": "290 B", "#text": "Code général des impôts, CGI. - art. 290 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304458", "@num": "290 bis", "#text": "Code général des impôts, CGI. - art. 290 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619290", "@num": "290 quater", "#text": "Code général des impôts, CGI. - art. 290 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304459", "@num": "290 quinquies", "#text": "Code général des impôts, CGI. - art. 290 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869025", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472118", "@num": "292", "#text": "Code général des impôts, CGI. - art. 292 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049580174", "@num": "292 A", "#text": "Code général des impôts, CGI. - art. 292 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309574", "@num": "293", "#text": "Code général des impôts, CGI. - art. 293 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838508", "@num": "293 A", "#text": "Code général des impôts, CGI. - art. 293 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304472", "@num": "293 A bis", "#text": "Code général des impôts, CGI. - art. 293 A bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044894135", "@num": "293 A quater", "#text": "Code général des impôts, CGI. - art. 293 A quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472162", "@num": "293 A ter", "#text": "Code général des impôts, CGI. - art. 293 A ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052488142", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215133", "@num": "293 B bis", "#text": "Code général des impôts, CGI. - art. 293 B bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048799414", "@num": "293 B ter", "#text": "Code général des impôts, CGI. - art. 293 B ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826696", "@num": "293 BA", "#text": "Code général des impôts, CGI. - art. 293 BA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052488147", "@num": "293 D", "#text": "Code général des impôts, CGI. - art. 293 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826675", "@num": "293 E", "#text": "Code général des impôts, CGI. - art. 293 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304492", "@num": "293 F", "#text": "Code général des impôts, CGI. - art. 293 F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048799371", "@num": "293-0 B", "#text": "Code général des impôts, CGI. - art. 293-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978194", "@num": "294", "#text": "Code général des impôts, CGI. - art. 294 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873474", "@num": "295", "#text": "Code général des impôts, CGI. - art. 295 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309578", "@num": "296 bis", "#text": "Code général des impôts, CGI. - art. 296 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041407311", "@num": "296 quater", "#text": "Code général des impôts, CGI. - art. 296 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159598", "@num": "296 ter", "#text": "Code général des impôts, CGI. - art. 296 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051241675", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835065", "@num": "297 A", "#text": "Code général des impôts, CGI. - art. 297 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304516", "@num": "297 C", "#text": "Code général des impôts, CGI. - art. 297 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835054", "@num": "297 D", "#text": "Code général des impôts, CGI. - art. 297 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304519", "@num": "297 E", "#text": "Code général des impôts, CGI. - art. 297 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304520", "@num": "297 F", "#text": "Code général des impôts, CGI. - art. 297 F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030009927", "@num": "297 G", "#text": "Code général des impôts, CGI. - art. 297 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873424", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873402", "@num": "298 bis", "#text": "Code général des impôts, CGI. - art. 298 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950027", "@num": "298 octies", "#text": "Code général des impôts, CGI. - art. 298 octies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873385", "@num": "298 octodecies", "#text": "Code général des impôts, CGI. - art. 298 octodecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417031", "@num": "298 quater", "#text": "Code général des impôts, CGI. - art. 298 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873394", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304533", "@num": "298 quindecies", "#text": "Code général des impôts, CGI. - art. 298 quindecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304523", "@num": "298 quinquies", "#text": "Code général des impôts, CGI. - art. 298 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304544", "@num": "298 septdecies", "#text": "Code général des impôts, CGI. - art. 298 septdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983740", "@num": "298 septies", "#text": "Code général des impôts, CGI. - art. 298 septies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304534", "@num": "298 sexdecies", "#text": "Code général des impôts, CGI. - art. 298 sexdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304536", "@num": "298 sexdecies A", "#text": "Code général des impôts, CGI. - art. 298 sexdecies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035961", "@num": "298 sexdecies B", "#text": "Code général des impôts, CGI. - art. 298 sexdecies B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304539", "@num": "298 sexdecies C", "#text": "Code général des impôts, CGI. - art. 298 sexdecies C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304541", "@num": "298 sexdecies D", "#text": "Code général des impôts, CGI. - art. 298 sexdecies D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638159", "@num": "298 sexdecies E", "#text": "Code général des impôts, CGI. - art. 298 sexdecies E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042887609", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471209", "@num": "298 sexdecies G", "#text": "Code général des impôts, CGI. - art. 298 sexdecies G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983738", "@num": "298 sexdecies H", "#text": "Code général des impôts, CGI. - art. 298 sexdecies H (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838501", "@num": "298 sexdecies I", "#text": "Code général des impôts, CGI. - art. 298 sexdecies I (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041404742", "@num": "298 sexdecies J", "#text": "Code général des impôts, CGI. - art. 298 sexdecies J (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314586", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030009931", "@num": "298 sexies A", "#text": "Code général des impôts, CGI. - art. 298 sexies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039248210", "@num": "298 undecies", "#text": "Code général des impôts, CGI. - art. 298 undecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187712", "@num": "302 bis MB", "#text": "Code général des impôts, CGI. - art. 302 bis MB (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187707", "@num": "302 bis P", "#text": "Code général des impôts, CGI. - art. 302 bis P (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187702", "@num": "302 bis S", "#text": "Code général des impôts, CGI. - art. 302 bis S (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187697", "@num": "302 bis U", "#text": "Code général des impôts, CGI. - art. 302 bis U (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187694", "@num": "302 bis WA", "#text": "Code général des impôts, CGI. - art. 302 bis WA (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187691", "@num": "302 bis WB", "#text": "Code général des impôts, CGI. - art. 302 bis WB (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187686", "@num": "302 bis WC", "#text": "Code général des impôts, CGI. - art. 302 bis WC (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187726", "@num": "302 bis WD", "#text": "Code général des impôts, CGI. - art. 302 bis WD (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187683", "@num": "302 bis WF", "#text": "Code général des impôts, CGI. - art. 302 bis WF (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187679", "@num": "302 bis ZA", "#text": "Code général des impôts, CGI. - art. 302 bis ZA (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187733", "@num": "302 bis ZL", "#text": "Code général des impôts, CGI. - art. 302 bis ZL (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187673", "@num": "302 bis ZM", "#text": "Code général des impôts, CGI. - art. 302 bis ZM (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187669", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187666", "@num": "723", "#text": "Code général des impôts, CGI. - art. 723 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187662", "@num": "730", "#text": "Code général des impôts, CGI. - art. 730 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187659", "@num": "790 H", "#text": "Code général des impôts, CGI. - art. 790 H (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187652", "@num": "809", "#text": "Code général des impôts, CGI. - art. 809 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187646", "@num": "828", "#text": "Code général des impôts, CGI. - art. 828 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053099747", "@fin": "2999-01-01", "#text": "Section 2 : Code général des impôts", "@debut": "2025-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053100132", "@fin": "2999-01-01", "#text": "Chapitre Ier : Modifications des codes et lois fiscaux", "@debut": "2025-12-21" } ] }, "@cid": "JORFTEXT000053091516", "@nor": "ECOE2528369R", "@num": "2025-1247", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053091516", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2025-12-21", "@id_txt": "LEGITEXT000053099709", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle, énergétique et numérique", "@date_publi": "2025-12-20", "@date_signature": "2025-12-17", "@num_parution_jo": "0298" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053100831", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091838", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 256-00 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. Chapitre premier : Taxe sur la valeur ajoutée, Sct. Section 0I : Définition du territoire communautaire, Art. 256-0, Sct. Section I : Champ d'application, Sct. I : Opérations obligatoirement imposables, Art. 256, Art. 256 bis, Art. 256 ter, Art. 256 A, Art. 256 B, Art. 257, Art. 257 bis, Art. 257 ter, Sct. I bis : Territorialité, Art. 258, Art. 258 A, Art. 258 C, Art. 258 D, Art. 259-0, Art. 259, Art. 259-0 A, Art. 259 A, Art. 259 B, Art. 259 C, Art. 259 D, Sct. II : Opérations imposables sur option, Art. 260, Art. 260 A, Art. 260 B, Art. 260 C, Art. 260 CA, Sct. II bis : Location de locaux destinés au logement en meublé, Art. 260 D, Sct. III : Opérations exonérées, Art. 261, Art. 261 A, Art. 261 B, Art. 261 C, Art. 261 D, Art. 261 E, Art. 261 G, Art. 262-00 bis, Art. 262-0 bis, Art. 262, Art. 262 bis, Art. 262 ter, Art. 263, Art. 264, Sct. Section II : Assiette de la taxe, Sct. II : Régime du chiffre d'affaires réel, Art. 266, Art. 267, Art. 267 bis, Art. 268, Art. 268 bis, Art. 268 ter, Sct. Section III : Fait générateur et exigibilité, Art. 269, Sct. Section IV : Liquidation de la taxe, Sct. I : Dispositions générales, Art. 270, Sct. II : Déductions, Art. 271, Art. 272, Art. 273, Art. 273 septies A, Art. 273 septies B, Art. 273 septies C, Art. 273 septies D, Sct. III : Régime suspensif, Art. 275, Art. 276, Art. 277 A, Sct. Section V : Calcul de la taxe, Sct. I : Taux, Art. 278-0, Art. 278-0 B, Sct. A : Taux normal, Art. 278, Sct. B : Taux réduit, Art. 278-0 bis, Art. 278-0 bis A, Art. 278 bis, Art. 278 quater, Art. 278 sexies, Art. 278 sexies-0 A, Art. 278 sexies A, Art. 278 sexies B, Art. 279-0 bis, Art. 279-0 bis A, Art. 279 bis, Sct. G : Taux particuliers, Art. 281 quater, Art. 281 sexies, Art. 281 octies, Sct. Section VI : Redevables de la taxe, Art. 283-0, Art. 283, Art. 283 bis, Art. 284, Art. 285 A, Sct. Section VI bis : Retenue de la taxe sur les droits d'auteurs, Art. 285 bis, Sct. Section VII : Obligations des redevables, Sct. I : Obligations générales, Sct. A : Déclarations d'existence et comptabilité, Art. 286, Sct. A bis : Identification des personnes ne remplissant plus les conditions pour bénéficier du régime dérogatoire prévu au 2° du I de l'article 256 bis, Art. 286 bis, Sct. A ter : Numéro individuel d'identification, Art. 286 ter, Art. 286 ter A, Sct. A quater : Tenue des registres, Art. 286 quater, Art. 286 quinquies, Art. 286 sexies, Sct. B : Déclarations de recettes, Sct. C : Factures, Art. 289-0, Art. 289, Art. 289 bis, Sct. D : Désignation d'un représentant en France, Art. 289 A, Art. 289 A bis, Sct. E : Etat récapitulatif des clients, Art. 289 B, Sct. G : Demande de remboursement de la taxe sur la valeur ajoutée supportée dans un autre Etat membre, Art. 289 D, Sct. II : Obligations particulières de transmission d'informations, Art. 290, Art. 290 A, Sct. II bis : Plateformes de dématérialisation partenaires, Art. 290 B, Sct. III : Agriculture, Art. 290 bis, Sct. IV : Etablissements de spectacles, Art. 290 quater, Sct. V : Travaux immobiliers, Art. 290 quinquies, Sct. Section VIII : Importations, Art. 291, Art. 292, Art. 292 A, Art. 293, Art. 293 A, Art. 293 A bis, Art. 293 A ter, Art. 293 A quater, Sct. Section VIII bis : Franchise en base, Art. 293-0 B, Art. 293 B, Art. 293 B bis, Art. 293 B ter, Art. 293 BA, Art. 293 C, Art. 293 D, Art. 293 E, Art. 293 F, Sct. Section IX : Régimes spéciaux, Sct. I : Départements d'outre-mer, Art. 294, Art. 295, Art. 296, Art. 296 bis, Art. 296 ter, Art. 296 quater, Sct. II : Corse, Art. 297, Sct. II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité, Art. 297 A, Art. 297 C, Art. 297 D, Art. 297 E, Art. 297 F, Art. 297 G, Sct. III : Produits pétroliers, Art. 298, Sct. IV : Exploitants agricoles, Art. 298 bis, Art. 298 quater, Art. 298 quinquies, Sct. V : Opérations intracommunautaires portant sur des moyens de transport neufs ou d'occasion, Art. 298 sexies, Art. 298 sexies A, Sct. VI : Régime de la presse et de ses fournisseurs, Art. 298 septies, Art. 298 octies, Art. 298 nonies, Art. 298 decies, Art. 298 undecies, Art. 298 terdecies, Sct. VII : Opérations portant sur les tabacs manufacturés, Art. 298 quaterdecies, Art. 298 quindecies, Art. 298 sexdecies, Sct. VIII : Régime applicable à l'or d'investissement., Art. 298 sexdecies A, Art. 298 sexdecies B, Art. 298 sexdecies C, Art. 298 sexdecies D, Art. 298 sexdecies E, Sct. IX : Régimes particuliers applicables aux assujettis qui fournissent des prestations de services à des personnes non assujetties ou qui effectuent des ventes à distance de biens ou certaines livraisons intérieures de biens, Sct. A : Régime particulier applicable aux prestations de services fournies par des assujettis non établis sur le territoire de l'Union européenne, Art. 298 sexdecies F, Sct. B : Régime particulier applicable aux ventes à distance intracommunautaires de biens, aux livraisons de biens effectuées dans un Etat membre par des interfaces électroniques facilitant ces livraisons et aux services fournis par des assujettis établis sur le territoire de l'Union européenne, mais non dans l'Etat membre de consommation, Art. 298 sexdecies G, Sct. C : Régime particulier applicable aux ventes à distance de biens importés de territoires ou de pays tiers, Art. 298 sexdecies H, Sct. X : Régime particulier pour la déclaration et le paiement de la taxe sur la valeur ajoutée à l'importation, Art. 298 sexdecies I, Sct. XI : Biens transitant par un entrepôt ou une plateforme logistique de stockage, Art. 298 sexdecies J, Sct. Section X : Modalités d'application, Art. 298 septdecies, Art. 298 octodecies \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 302 bis ZL, Art. 302 bis WD \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. Titre II : Taxes sur les biens et services, Sct. Titre II bis : Dispositions communes aux impôts directs et aux taxes sur les biens et services, Art. 302 bis MB, Art. 302 bis P, Art. 302 bis S, Art. 302 bis U, Art. 302 bis WA, Art. 302 bis WB, Art. 302 bis WC, Art. 302 bis WF, Art. 302 bis ZA, Art. 302 bis ZM, Art. 302 decies, Sct. Titre III : Taxes sur les alcools et tabacs autres que l'accise, Art. 723, Art. 730, Art. 790 H, Art. 809, Art. 828, Art. 1042, Art. 1115\n
\n

\n
\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000053100831", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304265", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006318115", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304265", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304265", "liens_entrants": true }

Article 260 D AUTONOME ABROGE_DIFF, en vigueur du 30/12/1990 au 01/09/2026 (Code général des impôts)