{ "article": { "LEGIARTI000006313360": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1965 FA", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313360", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313360.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1965AGXXXXXBB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274898", "@num": "24", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 24 () JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000044604117", "@num": "L153-3", "#text": "Code des impositions sur les biens et services - art. L153-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales R190-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147298", "@fin": "2026-09-01", "#text": "9 : Dispositions particulières aux contributions indirectes", "@debut": "1986-12-31" }, { "@id": "LEGISCTA000053189087", "@fin": "2999-01-01", "#text": "9 : Dispositions particulières aux impositions sur les biens et services", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133944", "@fin": "2999-01-01", "#text": "Section II : Juridiction contentieuse", "@debut": "1972-12-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114521", "@fin": "2999-01-01", "#text": "Chapitre V : Dégrèvements et restitutions d'impôts", "@debut": "1972-12-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006313359", "@fin": "1986-12-31", "@num": "1965 FA", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006313360", "@fin": "2026-09-01", "@num": "1965 FA", "@etat": "ABROGE_DIFF", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053189085", "@fin": "2999-01-01", "@num": "1965 FA", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'une personne a indûment acquitté des droits indirects régis par le présent code, elle peut en obtenir le remboursement, à moins que les droits n'aient été répercutés sur l'acheteur.
\n
" } }, "LEGIARTI000006274898": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274898", "URL": "article/LEGI/ARTI/00/00/06/27/48/LEGIARTI000006274898.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDMXXXXXX024AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006313360", "@num": "1965 FA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1965 FA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615998", "@num": "352 bis", "#text": "Code des douanes - art. 352 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000874479", "@num": "86-1318", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°86-1318 du 30 décembre 1986 DE FINANCES RECTIFICATIVE POUR 1986", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000874479", "@c_titre_court": "Loi n°86-1318 du 30 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1318 du 30 décembre 1986 de finances rectificative pour 1986", "@debut": "1986-12-31", "@id_txt": "LEGITEXT000006068954", "@c_titre_court": "Loi n° 86-1318 du 30 décembre 1986" } ], "@date_publi": "1986-12-31", "@date_signature": "1986-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006274898", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001295903", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000044604117": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L153-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044604117", "URL": "article/LEGI/ARTI/00/00/44/60/41/LEGIARTI000044604117.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044598099", "@num": "L153-1", "#text": "Code des impositions sur les biens et services - art. L153-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603933", "@num": "L311-31", "#text": "Code des impositions sur les biens et services - art. L311-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603909", "@num": "L311-38", "#text": "Code des impositions sur les biens et services - art. L311-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053184840", "@num": "29-3", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 29-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000051358823", "@num": "37-19", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37-19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049793440", "@num": "37-5", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37-5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047981297", "@num": "1", "#text": "Décret n°2023-786 du 17 août 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049791946", "@num": "1", "#text": "Décret n°2024-605 du 26 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000051358383", "@num": "1", "#text": "Décret n°2025-255 du 19 mars 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051357638", "@nortexte": "ECOE2501958D", "@numtexte": "2025-255", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-19" }, { "@id": "LEGIARTI000052105957", "@num": "3", "#text": "Décret n°2025-821 du 13 août 2025 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052102433", "@nortexte": "ECOD2519253D", "@numtexte": "2025-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-08-13" }, { "@id": "LEGIARTI000006313360", "@num": "1965 FA", "#text": "Code général des impôts, CGI. - art. 1965 FA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615998", "@num": "352 bis", "#text": "Code des douanes - art. 352 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044604123", "@fin": "2999-01-01", "#text": "Chapitre III : PERSONNES SUPPORTANT L'IMPOSITION", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604143", "@fin": "2999-01-01", "#text": "Titre V : PERSONNES SOUMISES AUX OBLIGATIONS FISCALES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604257", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044604117", "@fin": "2999-01-01", "@num": "L153-3", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Sont bénéficiaires du remboursement mentionné à l'article L. 153-1 les personnes qui ont supporté l'imposition, dans la limite de la fraction effectivement supportée.

" } }, "LEGIARTI000006615998": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "352 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615998", "URL": "article/LEGI/ARTI/00/00/06/61/59/LEGIARTI000006615998.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X352BAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000339460", "#text": "Loi 80-1094 1980-12-30 art. 13 V", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006274898", "@num": "24", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 24 () JORF 3 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006616483", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V) JORF décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000043057231", "@num": "8", "#text": "Arrêté du 5 janvier 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGIARTI000044604117", "@num": "L153-3", "#text": "Code des impositions sur les biens et services - art. L153-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949326", "@num": "352 ter", "#text": "Code des douanes - art. 352 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169072", "@fin": "2999-01-01", "#text": "A. - Prescription contre les redevables.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153167", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Prescription des droits particuliers de l'administration et des redevables", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138924", "@fin": "2999-01-01", "#text": "Section 3 : Extinction des droits de poursuite et de répression", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122133", "@fin": "2999-01-01", "#text": "Chapitre II : Poursuites et recouvrement", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006615998", "@fin": "2999-01-01", "@num": "352 bis", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'une personne a indûment acquitté des droits et taxes nationaux recouvrés selon les procédures du présent code, elle peut en obtenir le remboursement, à moins que les droits et taxes n'aient été répercutés sur l'acheteur.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000044604117", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313360", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006274898", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313360", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006313360", "liens_entrants": true }

Article 1965 FA AUTONOME ABROGE_DIFF, en vigueur du 31/12/1986 au 01/09/2026 (Code général des impôts)