{ "article": { "LEGIARTI000021644811": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "259 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-31", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021644811", "URL": "article/LEGI/ARTI/00/00/21/64/48/LEGIARTI000021644811.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021575943", "@num": "102", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 102 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000030044564", "#text": "DÉCRET n°2014-1692 du 30 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002672", "@nortexte": "FCPE1426728D", "@numtexte": "2014-1692", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-30" }, { "@id": "LEGIARTI000044981558", "@num": "242 bis", "#text": "Code général des impôts, CGI. - art. 242 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838549", "@num": "259 C", "#text": "Code général des impôts, CGI. - art. 259 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472168", "@num": "283 bis", "#text": "Code général des impôts, CGI. - art. 283 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042887609", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471209", "@num": "298 sexdecies G", "#text": "Code général des impôts, CGI. - art. 298 sexdecies G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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" }, { "@id": "LEGIARTI000045766140", "@num": "95 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386959", "@num": "41 nonies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838562", "@num": "L80 P", "#text": "Livre des procédures fiscales - art. L80 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179645", "@fin": "2999-01-01", "#text": "I bis : Territorialité", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304255", "@fin": "2010-01-01", "@num": "259 D", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642637", "@fin": "2015-01-01", "@num": "259 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021644811", "@fin": "2018-12-31", "@num": "259 D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989002", "@fin": "2021-07-01", "@num": "259 D", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471091", "@fin": "2020-12-31", "@num": "259 D", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042886735", "@fin": "2025-01-01", "@num": "259 D", "@etat": "ABROGE_DIFF", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048835152", "@fin": "2999-01-01", "@num": "259 D", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le lieu des prestations de services mentionnées aux 10°, 11° et 12° de l'article 259 B est réputé situé en France, lorsqu'elles sont effectuées en faveur de personnes non assujetties qui sont établies, ont leur domicile ou leur résidence habituelle en France.

" } }, "LEGIARTI000021575943": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021575943", "URL": "article/LEGI/ARTI/00/00/21/57/59/LEGIARTI000021575943.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027115880", "@num": "259 A", "#text": "Code général des impôts, CGI. - art. 259 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642717", "@num": "259 C", "#text": "Code général des impôts, CGI. - art. 259 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642637", "@num": "259 D", "#text": "Code général des impôts, CGI. - art. 259 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641643", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642695", "@num": "1788 A", "#text": "Code général des impôts, CGI. - art. 1788 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642728", "@num": "259", "#text": "Code général des impôts, CGI. - art. 259 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642724", "@num": "259 A", "#text": "Code général des impôts, CGI. - art. 259 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642721", "@num": "259 B", "#text": "Code général des impôts, CGI. - art. 259 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021644794", "@num": "259 C", "#text": "Code général des impôts, CGI. - art. 259 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021644811", "@num": "259 D", "#text": "Code général des impôts, CGI. - art. 259 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642730", "@num": "259-0", "#text": "Code général des impôts, CGI. - art. 259-0 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642715", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642641", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642713", "@num": "283-0", "#text": "Code général des impôts, CGI. - art. 283-0 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642709", "@num": "286 ter", "#text": "Code général des impôts, CGI. - art. 286 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642700", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642651", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642660", "@num": "289 C", "#text": "Code général des impôts, CGI. - art. 289 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642663", "@num": "289 D", "#text": "Code général des impôts, CGI. - art. 289 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642669", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642685", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642665", "@num": "298 sexdecies G", "#text": "Code général des impôts, CGI. - art. 298 sexdecies G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642689", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642667", "@num": "L208 B", "#text": "Livre des procédures fiscales - art. L208 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642675", "@num": "467", "#text": "Code des douanes - art. 467 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021714701", "@fin": "2999-01-01", "#text": "I. Mesures fiscales et budgétaires non rattachées", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575608", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS PERMANENTES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575610", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021557902", "@nor": "BCFX0921637L", "@num": "2009-1673", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021557902", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021575602", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021575943", "@fin": "2999-01-01", "@num": "102", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021558882", "@fin": "2999-01-01", "@num": "102", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I à VI.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 259 D, Art. 283, Art. 289 B \n
\n

\n
A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 289 D, Art. 298 sexdecies G\n
\n

-Livre des procédures fiscales
\nArt. L208 B \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 291, Art. 289 C \n
\n

A modifié les dispositions suivantes :

-Code des douanes
\nArt. 467 \n
\n

\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 259-0, Art. 259, Art. 259 A, Art. 259 B, Art. 259 C, \nArt. 269, Art. 283-0, Art. 286 ter, Art. 287, Art. 1649 quater B quater, Art. 1788 A\n
\n

-Livre des procédures fiscales
\nArt. L102 B\n
\n

-Code général des impôts, CGI.
\nArt. 298 sexdecies F \n
\n

\n
VII.-Pour autant qu'il n'en est pas disposé autrement, le présent article entre en vigueur le 1er janvier 2010." } } }, "article_lien": [ { "article_id": "LEGIARTI000021575943", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000021644811", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021644811", "liens_entrants": true }

Article 259 D AUTONOME MODIFIE, en vigueur du 01/01/2015 au 31/12/2018 (Code général des impôts)