{ "article": { "LEGIARTI000006304519": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 E", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2222-02-22", "DATE_DEBUT": "2003-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304519", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304519.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297AFXXXXXAB" } }, "NOTA": { "CONTENU": "
Ces dispositions entrent en vigueur à compter du 1er juillet 2003.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321585", "@num": "17", "#text": "Loi - art. 17 (V) JORF 31 décembre 2002 en vigueur le 1er juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@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" }, { "@id": "LEGIARTI000006304512", "@num": "297 A", "#text": "Code général des impôts, CGI. - art. 297 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2222-02-22", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2222-02-22", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304518", "@fin": "2003-07-01", "@num": "297 E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006304519", "@fin": "2222-02-22", "@num": "297 E", "@etat": "ABROGE_DIFF", "@debut": "2003-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les assujettis qui appliquent les dispositions de l'article 297 A ne peuvent pas faire apparaître la taxe sur la valeur ajoutée sur leurs factures.
\n
" } }, "LEGIARTI000006304512": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304512", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304512.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 256, 266, 297 B, 292, 287", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994, en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGITEXT000030781326", "#text": "DÉCRET n°2015-725 du 24 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030780358", "@nortexte": "FCPE1507649D", "@numtexte": "2015-725", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-24" }, { "@id": "LEGIARTI000046869020", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042886596", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764907", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471102", "@num": "275", "#text": "Code général des impôts, CGI. - art. 275 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051242372", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214570", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835054", "@num": "297 D", "#text": "Code général des impôts, CGI. - art. 297 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304519", "@num": "297 E", "#text": "Code général des impôts, CGI. - art. 297 E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314182", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314586", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030009931", "@num": "298 sexies A", "#text": "Code général des impôts, CGI. - art. 298 sexies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213215", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783030", "@num": "242 terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811276", "@num": "242 nonies A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 nonies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2222-02-22", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2222-02-22", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304512", "@fin": "2002-03-31", "@num": "297 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304513", "@fin": "2025-01-01", "@num": "297 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048835065", "@fin": "2222-02-22", "@num": "297 A", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - 1° La base d'imposition des livraisons par un assujetti revendeur de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité qui lui ont été livrés par un non redevable de la taxe sur la valeur ajoutée ou par une personne qui n'est pas autorisée à facturer la taxe sur la valeur ajoutée au titre de cette livraison est constituée de la différence entre le prix de vente et le prix d'achat.

La définition des biens d'occasion, des œuvres d'art, des objets de collection et d'antiquité est fixée par décret ;

2° Pour les livraisons aux enchères publiques de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité réalisées par un assujetti agissant en son nom propre pour le compte d'un non redevable de la taxe sur la valeur ajoutée ou d'une personne qui n'est pas autorisée à facturer la taxe sur la valeur ajoutée au titre de sa livraison, la base d'imposition est constituée par la différence entre le prix total payé par l'adjudicataire et le montant net payé par cet assujetti à son commettant ;

3° Pour les transferts visés au III de l'article 256, effectués par un assujetti revendeur, de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité qui lui ont été livrés dans des conditions qui permettraient l'application des dispositions prévues au 1° et au 2°, la base d'imposition est constituée par la différence entre la valeur du bien déterminée conformément au c du 1 de l'article 266 et le prix d'achat du bien ;

4° Pour les assujettis qui ont exercé l'option prévue à l'article 297 B, le prix d'achat mentionné aux 1° et 3° s'entend, selon le cas, du montant de la livraison, de l'acquisition intracommunautaire, ou de la valeur à l'importation, déterminés conformément aux articles 266 ou 292, augmentés de la taxe sur la valeur ajoutée.

II. - La base d'imposition définie au I peut être déterminée globalement, pour chacune des périodes couvertes par les déclarations mentionnées à l'article 287, par la différence entre le montant total des livraisons et le montant total des achats de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité effectués au cours de chacune des périodes considérées.

Si au cours d'une période le montant des achats excède celui des livraisons, l'excédent est ajouté aux achats de la période suivante.

Les assujettis revendeurs qui se placent sous ce régime procèdent à une régularisation annuelle en ajoutant la différence entre le stock au 31 décembre et le stock au 1er janvier de la même année aux achats de la première période suivante, telle que définie à l'alinéa précédent, si cette différence est négative, ou en la retranchant si elle est positive.

Cette modalité de calcul de la base d'imposition ne fait naître, au profit des assujettis revendeurs, aucun droit à restitution de la taxe sur la valeur ajoutée au titre de ces opérations.
\nl'alinéa précédent, si cette différence est négative, ou en la retranchant si elle est positive.

Cette modalité de calcul de la base d'imposition ne fait naître, au profit des assujettis revendeurs, aucun droit à restitution de la taxe sur la valeur ajoutée au titre de ces opérations.

III. - Pour les livraisons d'œuvres d'art, lorsqu'il n'est pas possible de déterminer avec précision le prix d'achat payé par un assujetti revendeur au vendeur ou lorsque ce prix n'est pas significatif, la base d'imposition peut être constituée par une fraction du prix de vente égale à 30 p. 100 de celui-ci.

\n
" } }, "LEGIARTI000006304513": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304513", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304513.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212781", "@num": "4", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 4 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGITEXT000030781326", "#text": "DÉCRET n°2015-725 du 24 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030780358", "@nortexte": "FCPE1507649D", "@numtexte": "2015-725", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-24" }, { "@id": "LEGIARTI000006309284", "@num": "256", "#text": "Code général des impôts, CGI. - art. 256 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869020", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042886596", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764907", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309408", "@num": "266", "#text": "Code général des impôts, CGI. - art. 266 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471102", "@num": "275", "#text": "Code général des impôts, CGI. - art. 275 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051242372", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214570", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309567", "@num": "292", "#text": "Code général des impôts, CGI. - art. 292 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835054", "@num": "297 D", "#text": "Code général des impôts, CGI. - art. 297 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304519", "@num": "297 E", "#text": "Code général des impôts, CGI. - art. 297 E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314182", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314586", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030009931", "@num": "298 sexies A", "#text": "Code général des impôts, CGI. - art. 298 sexies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213215", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783030", "@num": "242 terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811276", "@num": "242 nonies A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 nonies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2222-02-22", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2222-02-22", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304512", "@fin": "2002-03-31", "@num": "297 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304513", "@fin": "2025-01-01", "@num": "297 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048835065", "@fin": "2222-02-22", "@num": "297 A", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La définition des biens d'occasion, des œuvres d'art, des objets de collection et d'antiquité est fixée par décret ;

Si au cours d'une période le montant des achats excède celui des livraisons, l'excédent est ajouté aux achats de la période suivante.

Les assujettis revendeurs qui se placent sous ce régime procèdent à une régularisation annuelle en ajoutant la différence entre le stock au 31 décembre et le stock au 1er janvier de la même année aux achats de la première période suivante, telle que définie au deuxième alinéa, si cette différence est négative, ou en la retranchant si elle est positive.

Cette modalité de calcul de la base d'imposition ne fait naître, au profit des assujettis revendeurs, aucun droit à restitution de la taxe sur la valeur ajoutée au titre de ces opérations.

" } }, "LEGIARTI000006321585": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006321585", "URL": "article/LEGI/ARTI/00/00/06/32/15/LEGIARTI000006321585.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJUXXXXXX017AAXXXXXXAA" } }, "NOTA": { "CONTENU": "
Les Etats Législatifs annexés à la présente Loi ne sont pas reproduits, voir JO du 31 décembre 2002, pages 22092 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 Finances rectificative pour 2002 JORF 31 décembre 2002 en vigueur le 1er juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006312973", "@num": "1740 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304254", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309460", "@num": "271", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309465", "@num": "272", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 272 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304333", "@num": "277 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304412", "@num": "283", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 283 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309550", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304444", "@num": "289 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304462", "@num": "290 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 290 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304519", "@num": "297 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315187", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314956", "@num": "L16 B", "#text": "Livre des procédures fiscales - art. L16 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315672", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315097", "@num": "L80 F", "#text": "Livre des procédures fiscales - art. L80 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315766", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134207", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITE.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114805", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084643", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "2002-12-31" } ] }, "@cid": "JORFTEXT000000781906", "@nor": "ECOX0200157L", "@num": "2002-1576", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2002-1576 du 30 décembre 2002 de finances rectificative pour 2002", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000781906", "@c_titre_court": "LOI n° 2002-1576 du 30 décembre 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-1576 du 30 décembre 2002 de finances rectificative pour 2002 (1)", "@debut": "2002-12-31", "@id_txt": "LEGITEXT000005633804", "@c_titre_court": "Loi n° 2002-1576 du 30 décembre 2002" } ], "@date_publi": "2002-12-31", "@date_signature": "2002-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321585", "@fin": "2999-01-01", "@num": "17", "@etat": "VIGUEUR", "@debut": "2003-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. - Paragraphes modificateurs.
\n
III. - Les dispositions du présent article entrent en vigueur à compter du 1er juillet 2003.
" } }, "LEGIARTI000048835065": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 A", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2222-02-22", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048835065", "URL": "article/LEGI/ARTI/00/00/48/83/50/LEGIARTI000048835065.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 83 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000596281", "#text": "Décret n°2002-923 du 6 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGITEXT000030781326", "#text": "DÉCRET n°2015-725 du 24 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030780358", "@nortexte": "FCPE1507649D", "@numtexte": "2015-725", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-24" }, { "@id": "LEGIARTI000048769603", "@num": "83", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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" }, { "@id": "LEGIARTI000006309284", "@num": "256", "#text": "Code général des impôts, CGI. - art. 256", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869020", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042886596", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764907", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309408", "@num": "266", "#text": "Code général des impôts, CGI. - art. 266", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471102", "@num": "275", "#text": "Code général des impôts, CGI. - art. 275 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051242372", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214570", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309567", "@num": "292", "#text": "Code général des impôts, CGI. - art. 292", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835054", "@num": "297 D", "#text": "Code général des impôts, CGI. - art. 297 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304519", "@num": "297 E", "#text": "Code général des impôts, CGI. - art. 297 E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314182", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314586", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030009931", "@num": "298 sexies A", "#text": "Code général des impôts, CGI. - art. 298 sexies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213215", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783030", "@num": "242 terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811276", "@num": "242 nonies A", "#text": "Code général des impôts, annexe II, CGIANII. - 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La définition des biens d'occasion, des œuvres d'art, des objets de collection et d'antiquité est fixée par décret ;

4° (Abrogé).

Si au cours d'une période le montant des achats excède celui des livraisons, l'excédent est ajouté aux achats de la période suivante.

Les assujettis revendeurs qui se placent sous ce régime procèdent à une régularisation annuelle en ajoutant la différence entre le stock au 31 décembre et le stock au 1er janvier de la même année aux achats de la première période suivante, telle que définie au deuxième alinéa, si cette différence est négative, ou en la retranchant si elle est positive.

Cette modalité de calcul de la base d'imposition ne fait naître, au profit des assujettis revendeurs, aucun droit à restitution de la taxe sur la valeur ajoutée au titre de ces opérations.

III. - (Abrogé).

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(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 ... 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(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
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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
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A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 302 bis ZL, Art. 302 bis WD \n
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\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
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" } }, "LEGIARTI000006315187": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2003-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315187", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315187.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL102ADXXXXXAA" } }, "NOTA": { "CONTENU": "
Ces dispositions entrent en vigueur à compter du 1er juillet 2003.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321585", "@num": "17", "#text": "Loi - art. 17 (V) JORF 31 décembre 2002 en vigueur le 1er juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315183", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027356488", "@num": "R*102 C-1", "#text": "Livre des procédures fiscales - art. R*102 C-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315187", "@fin": "2013-01-01", "@num": "L102 C", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949904", "@fin": "2017-03-31", "@num": "L102 C", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000033815236", "@fin": "2026-09-01", "@num": "L102 C", "@etat": "ABROGE_DIFF", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053189500", "@fin": "2999-01-01", "@num": "L102 C", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article L. 102 B, les factures émises par les assujettis ou, en leur nom et pour leur compte, par leur client ou par un tiers, ainsi que toutes les factures qu'ils ont reçues, doivent être stockées sur le territoire français, lorsque ce stockage n'est pas effectué par voie électronique garantissant un accès immédiat, complet et en ligne aux données concernées.
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Les assujettis ne peuvent stocker les factures transmises par voie électronique dans un pays non lié à la France par une convention prévoyant une assistance mutuelle ainsi qu'un droit d'accès en ligne immédiat, le téléchargement et l'utilisation de l'ensemble des données concernées.
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Les assujettis sont tenus de déclarer, en même temps que leur déclaration de résultats ou de bénéfices, le lieu de stockage de leurs factures ainsi que toute modification de ce lieu lorsque celui-ci est situé hors de France.
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Les autorités compétentes des Etats membres de la Communauté européenne ont un droit d'accès par voie électronique, de téléchargement et d'utilisation des factures stockées sur le territoire français par ou pour le compte d'un assujetti relevant de leur juridiction, dans les limites fixées par la réglementation de l'Etat d'établissement de l'assujetti et dans la mesure où cela est nécessaire aux fins de contrôle.
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Tout assujetti stockant ses factures par voie électronique sur le territoire français s'assure que l'administration a, à des fins de contrôle, un accès en ligne permettant le téléchargement et l'utilisation des données stockées.
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Un décret en Conseil d'Etat détermine et fixe les conditions et modalités d'application du présent article.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000053100831", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304519", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000048835065", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304519", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304513", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304519", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304512", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304519", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006321585", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304519", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304519", "liens_entrants": true }

Article 297 E AUTONOME ABROGE_DIFF, en vigueur du 01/07/2003 au 22/02/2222 (Code général des impôts)