{ "article": { "LEGIARTI000006309399": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "263", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309399", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309399.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0263AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 262", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006813636", "@num": "L421-4", "#text": "Code du tourisme. - art. L421-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030091379", "@num": "242-0 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162820", "@fin": "1988-01-01", "#text": "CHAMP D'APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048212649", "@fin": "1954-08-15", "@num": "263", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049555569", "@fin": "1979-07-01", "@num": "263", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309399", "@fin": "1985-01-01", "@num": "263", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309400", "@fin": "1993-01-01", "@num": "263", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309401", "@fin": "1995-10-27", "@num": "263", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309402", "@fin": "2020-12-31", "@num": "263", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042910037", "@fin": "2999-01-01", "@num": "263", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les prestations de services effectuées par les mandataires qui interviennent dans les opérations exonérées par l'article 262 ainsi que dans les opérations dont le lieu d'imposition ne se situe pas en France sont exonérées de la taxe sur la valeur ajoutée.
\n
" } }, "LEGIARTI000006813636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006813636", "URL": "article/LEGI/ARTI/00/00/06/81/36/LEGIARTI000006813636.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UAAXXXXXXXX1X421L004XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000419170", "#text": "Ordonnance 2004-1391 2004-12-20 JORF 24 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006304282", "@num": "262 bis", "#text": "Code général des impôts, CGI. - art. 262 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309399", "@num": "263", "#text": "Code général des impôts, CGI. - art. 263 (V)", "@sens": "source", "@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": "LEGIARTI000006309427", "@num": "267", "#text": "Code général des impôts, CGI. - art. 267 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019374684", "@num": "D421-4", "#text": "Code du tourisme. - art. D421-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158448", "@fin": "2999-01-01", "#text": "Section 3 : Dispositions particulières applicables aux agences de voyages et organisateurs de circuits touristiques.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143221", "@fin": "2999-01-01", "#text": "Chapitre 1er : Ressources et incitations de l'Etat relatives aux activités et hébergements touristiques.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128539", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS FISCALES PARTICULIÈRES AUX ACTIVITÉS TOURISTIQUES.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107990", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006813636", "@fin": "2999-01-01", "@num": "L421-4", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles relatives au champ d'application et à l'assiette de la taxe sur la valeur ajoutée applicable aux prestations de services réalisées par les agences de voyages et les organisateurs de circuits touristiques sont fixées par les articles 262 bis et 263 du code général des impôts, le e du 1 de l'article 266 et le 2° du II de l'article 267 du même code.
\n
" } }, "LEGIARTI000030091379": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242-0 O", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-01-12" } }, "META_COMMUN": { "ID": "LEGIARTI000030091379", "URL": "article/LEGI/ARTI/00/00/30/09/13/LEGIARTI000030091379.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ces dispositions s'appliquent aux demandes de remboursement de la taxe sur la valeur ajoutée présentées au titre des périodes postérieures au 1er janvier 2015 .
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030075124", "@num": "1", "#text": "DÉCRET n°2015-19 du 9 janvier 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030074240", "@nortexte": "FCPE1420666D", "@numtexte": "2015-19", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-01-09" }, { "@id": "LEGIARTI000022146976", "@num": "242-0 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022147003", "@num": "242-0 Z quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022499049", "@num": "41 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295564", "@num": "242-0 M", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242-0 M", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304255", "@num": "259 D", "#text": "Code général des impôts, CGI. - art. 259 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309698", "@num": "262", "#text": "Code général des impôts, CGI. - art. 262 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304282", "@num": "262 bis", "#text": "Code général des impôts, CGI. - art. 262 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309399", "@num": "263", "#text": "Code général des impôts, CGI. - art. 263 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304331", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304406", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309557", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023149893", "@fin": "2999-01-01", "#text": "A : Assujettis établis dans l'Union européenne", "@debut": "2010-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191260", "@fin": "2011-06-07", "#text": "2 ter : Remboursement de la taxe aux assujettis établis hors de France", "@debut": "1980-12-28" }, { "@id": "LEGISCTA000024146504", "@fin": "2999-01-01", "#text": "2 ter : Remboursement de la taxe aux assujettis non établis en France", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179225", "@fin": "2999-01-01", "#text": "II : Déductions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162003", "@fin": "2999-01-01", "#text": "Section III : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295571", "@fin": "1988-03-19", "@num": "242-0 O", "@etat": "MODIFIE", "@debut": "1980-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295572", "@fin": "2003-12-28", "@num": "242-0 O", "@etat": "MODIFIE", "@debut": "1988-03-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295573", "@fin": "2010-04-30", "@num": "242-0 O", "@etat": "MODIFIE", "@debut": "2003-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022146969", "@fin": "2015-01-12", "@num": "242-0 O", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030091379", "@fin": "2999-01-01", "@num": "242-0 O", "@etat": "VIGUEUR", "@debut": "2015-01-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un assujetti non établi en France doit satisfaire aux conditions suivantes pour obtenir le remboursement de la taxe sur la valeur ajoutée mentionné à l'article 242-0 N :

1° au cours de la période sur laquelle porte la demande de remboursement, l'assujetti doit avoir été établi hors de France au sens du 1° de l'article 242-0 M ;

2° au cours de la période sur laquelle porte la demande de remboursement, l'assujetti ne doit avoir effectué aucune livraison de biens ni prestations de services en France à l'exception des opérations suivantes :

a. les prestations de services de transports et les opérations accessoires qui sont exonérées en application du I, des 7° à 11° bis et 14° du II de l'article 262 du code général des impôts, des articles 262 bis, 263, ainsi que du 2° du III de l'article 291 du même code ;

b. les opérations pour lesquelles la taxe est acquittée par l'acquéreur, le destinataire ou le preneur mentionnées au second alinéa du 1 et aux 2,2 ter, 2 quinquies, 2 sexies de l'article 283 du code général des impôts ;

c. les livraisons et les prestations mentionnées aux 1°, 2°, 5°, 6° et 7° du I de l'article 277 A du code général des impôts ;

d. Les prestations de services mentionnées à l'article 259 D du code général des impôts lorsqu'elles sont déclarées selon le régime particulier prévu aux articles 369 bis à 369 duodecies de la directive 2006/112/CE du 28 novembre 2006.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006813636", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309399", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030091379", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309399", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006309399", "liens_entrants": true }

Article 263 AUTONOME MODIFIE, en vigueur du 01/07/1979 au 01/01/1985 (Code général des impôts)