{ "article": { "LEGIARTI000006313621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1696", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313621", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313621.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1696AAXXXXXAA" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 189 de l'annexe IV.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053100835", "@num": "11", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147242", "@fin": "2026-09-01", "#text": "V : Modalités d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133931", "@fin": "2222-02-22", "#text": "Section II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "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": "LEGIARTI000049235350", "@fin": "1979-07-01", "@num": "1696", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006313621", "@fin": "2026-09-01", "@num": "1696", "@etat": "ABROGE_DIFF", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les modalités d'application des dispositions contenues dans la présente section sont fixées par arrêté ministériel (1).
\n
" } }, "LEGIARTI000053100835": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100835", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100835.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000053189087", "#text": "Code général des impôts, CGI. - 9 : Dispositions particulières aux impositions ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053189022", "#text": "Code général des impôts, CGI. - B : Taxes sur les biens et services (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053189049", "#text": "Code général des impôts, CGI. - C : Procédures des contributions indirectes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147235", "#text": "Code général des impôts, CGI. - I : Régime général (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147236", "#text": "Code général des impôts, CGI. - II : Régime spécial des acomptes provisionnels (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147307", "#text": "Code général des impôts, CGI. - II bis : Régime spécial des exploitants agricoles (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000051803111", "#text": "Code général des impôts, CGI. - II quater : (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020355811", "#text": "Code général des impôts, CGI. - II quinquies : Régime spécial des redevables de... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020355826", "#text": "Code général des impôts, CGI. - II sexies : Régime spécial des redevables de la... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000026395776", "#text": "Code général des impôts, CGI. - II ter : Consolidation au sein d'un groupe du p... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053189136", "#text": "Code général des impôts, CGI. - III bis : Régime simplifié (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147289", "#text": "Code général des impôts, CGI. - IV : Dispositions applicables aux taxes à l'imp... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147290", "#text": "Code général des impôts, CGI. - IV ter : Paiement de la taxe sur la valeur ajou... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006133931", "#text": "Code général des impôts, CGI. - Section II : Taxes sur le chiffre d'affaires et... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053188948", "#text": "Code général des impôts, CGI. - Section III : Garantie d'accise sur les alcools... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147242", "#text": "Code général des impôts, CGI. - V : Modalités d'application (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188936", "@num": "1671", "#text": "Code général des impôts, CGI. - art. 1671 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957554", "@num": "1692", "#text": "Code général des impôts, CGI. - art. 1692 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313601", "@num": "1693", "#text": "Code général des impôts, CGI. - art. 1693 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201890", "@num": "1693 bis", "#text": "Code général des impôts, CGI. - art. 1693 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189147", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023377285", "@num": "1693 ter A", "#text": "Code général des impôts, CGI. - art. 1693 ter A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189120", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838491", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025170086", "@num": "1695 quater", "#text": "Code général des impôts, CGI. - art. 1695 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313615", "@num": "1695 ter", "#text": "Code général des impôts, CGI. - art. 1695 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313621", "@num": "1696", "#text": "Code général des impôts, CGI. - art. 1696 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188946", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188950", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188971", "@num": "1737", "#text": "Code général des impôts, CGI. - art. 1737 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188987", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188998", "@num": "1750", "#text": "Code général des impôts, CGI. - art. 1750 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189001", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189011", "@num": "1756", "#text": "Code général des impôts, CGI. - art. 1756 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189017", "@num": "1770 duodecies", "#text": "Code général des impôts, CGI. - art. 1770 duodecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189024", "@num": "1786", "#text": "Code général des impôts, CGI. - art. 1786 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189026", "@num": "1788 A", "#text": "Code général des impôts, CGI. - art. 1788 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313865", "@num": "1788 B", "#text": "Code général des impôts, CGI. - art. 1788 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189039", "@num": "1788 D", "#text": "Code général des impôts, CGI. - art. 1788 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189046", "@num": "1788 E", "#text": "Code général des impôts, CGI. - art. 1788 E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188934", "@num": "1788 F", "#text": "Code général des impôts, CGI. - art. 1788 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639283", "@num": "1791 bis", "#text": "Code général des impôts, CGI. - art. 1791 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189051", "@num": "1791-0", "#text": "Code général des impôts, CGI. - art. 1791-0 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189053", "@num": "1804 C", "#text": "Code général des impôts, CGI. - art. 1804 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639253", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313950", "@num": "1824", "#text": "Code général des impôts, CGI. - art. 1824 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189056", "@num": "1920", "#text": "Code général des impôts, CGI. - art. 1920 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189078", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189085", "@num": "1965 FA", "#text": "Code général des impôts, CGI. - art. 1965 FA (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": "LEGIARTI000053100835", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091915", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1756\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1727\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Sct. B : Taxes sur les biens et services\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1788 D\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1804 C\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1920\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Sct. 9 : Dispositions particulières aux impositions sur les biens et services, Art. 1965 FA\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1788 B, Art. 1785, Art. 1784\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Sct. Section III : Garantie d'accise sur les alcools et droit de licence des débitants de tabacs, Art. 1698 D\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1788 F\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1929 quater\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Sct. Section II : Taxes sur le chiffre d'affaires et taxes assimilées, Sct. I : Régime général, Art. 1692, Sct. II : Régime spécial des acomptes provisionnels, Art. 1693, Sct. II bis : Régime spécial des exploitants agricoles, Art. 1693 bis, Sct. II ter : Consolidation au sein d'un groupe du paiement de la taxe sur la valeur ajoutée et des taxes assimilées , Art. 1693 ter, Art. 1693 ter A, Sct. II quater :, Sct. II quinquies : Régime spécial des redevables de la taxe sur la publicité diffusée par les chaînes de télévision, Sct. II sexies : Régime spécial des redevables de la taxe sur les services fournis par les opérateurs de communications électroniques, Sct. III bis : Régime simplifié, Art. 1694 bis, Sct. IV : Dispositions applicables aux taxes à l'importation, aux produits pétroliers et à la sortie d'un régime d'entrepôt, Art. 1695, Sct. IV ter : Paiement de la taxe sur la valeur ajoutée par virement ou par télérèglement, Art. 1695 ter, Art. 1695 quater, Sct. V : Modalités d'application, Art. 1696\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1791 bis\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1788 A\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1786\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1788 E\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Sct. C : Procédures des contributions indirectes\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1791-0\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1671\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1754\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1770 duodecies\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1737\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1824\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1740 D\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1750\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1816\n
\n

\n
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Article 1696 AUTONOME ABROGE_DIFF, en vigueur du 01/07/1979 au 01/09/2026 (Code général des impôts)