{ "article": { "LEGIARTI000021664375": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "158 undecies", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2222-02-22", "DATE_DEBUT": "2010-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664375", "URL": "article/LEGI/ARTI/00/00/21/66/43/LEGIARTI000021664375.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ces dispositions restent en vigueur jusqu'à l'intervention du décret mentionné à l'article L. 311-39 du code des impositions sur les biens et services et pris pour l'application de l'article L. 311-40 du même code (voir le 5° de l'article 38 de l'ordonnance n° 2021-1843).

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021580007", "@num": "36", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000044595094", "@num": "7", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044603969", "@num": "L311-21", "#text": "Code des impositions sur les biens et services - art. L311-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603967", "@num": "L311-22", "#text": "Code des impositions sur les biens et services - art. L311-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664347", "@num": "100 ter", "#text": "Code des douanes - art. 100 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021664397", "@fin": "2022-01-01", "#text": "Chapitre III bis : Régime général d'accise relatif aux produits énergétiques", "@debut": "2010-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099263", "@fin": "2999-01-01", "#text": "Titre V : Régimes douaniers économiques, exportation temporaire, dépôts spéciaux", "@debut": "1977-06-08" } ] }, "@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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000021664375", "@fin": "2222-02-22", "@num": "158 undecies", "@etat": "ABROGE_DIFF", "@debut": "2010-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les personnes morales de droit public qui, pour les besoins de leur mission, sont agréées en tant qu'entrepositaire agréé, expéditeur enregistré ou destinataire enregistré sont dispensées de la présentation d'une caution ou de la consignation des droits dus." } }, "LEGIARTI000021580007": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "36", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021580007", "URL": "article/LEGI/ARTI/00/00/21/58/00/LEGIARTI000021580007.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318481", "@num": "54", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 54 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318484", "@num": "56", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 56 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318485", "@num": "57", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 57 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318486", "@num": "58", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 58 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318487", "@num": "59", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 59 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318488", "@num": "60", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 60 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318489", "@num": "61", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 61 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318490", "@num": "62", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 62 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318492", "@num": "63", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 63 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318493", "@num": "64", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 64 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318494", "@num": "65", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 65 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318495", "@num": "66", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 66 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318496", "@num": "67", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 67 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318497", "@num": "68", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 68 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318498", "@num": "69", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 69 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318499", "@num": "70", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 70 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318500", "@num": "71", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 71 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318501", "@num": "72", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 72 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318503", "@num": "73", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 73 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318504", "@num": "74", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 74 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318505", "@num": "75", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 75 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000021664303", "@num": "1613 bis", "#text": "Code général des impôts, CGI. - art. 1613 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664313", "@num": "1798 ter", "#text": "Code général des impôts, CGI. - art. 1798 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304667", "@num": "302 A", "#text": "Code général des impôts, CGI. - art. 302 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664257", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664254", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304672", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664230", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664227", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664223", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304697", "@num": "302 H", "#text": "Code général des impôts, CGI. - art. 302 H (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304987", "@num": "302 H bis", "#text": "Code général des impôts, CGI. - art. 302 H bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664269", "@num": "302 H quater", "#text": "Code général des impôts, CGI. - art. 302 H quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664273", "@num": "302 H ter", "#text": "Code général des impôts, CGI. - art. 302 H ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304699", "@num": "302 I", "#text": "Code général des impôts, CGI. - art. 302 I (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664265", "@num": "302 J", "#text": "Code général des impôts, CGI. - art. 302 J (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664267", "@num": "302 K", "#text": "Code général des impôts, CGI. - art. 302 K (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664279", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664275", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021712222", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664281", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664283", "@num": "302 M ter", "#text": "Code général des impôts, CGI. - art. 302 M ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304991", "@num": "302 N", "#text": "Code général des impôts, CGI. - art. 302 N (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664288", "@num": "302 O", "#text": "Code général des impôts, CGI. - art. 302 O (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664286", "@num": "302 P", "#text": "Code général des impôts, CGI. - art. 302 P (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664292", "@num": "302 Q", "#text": "Code général des impôts, CGI. - art. 302 Q (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664290", "@num": "302 R", "#text": "Code général des impôts, CGI. - art. 302 R (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304993", "@num": "302 T", "#text": "Code général des impôts, CGI. - art. 302 T (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304994", "@num": "302 U", "#text": "Code général des impôts, CGI. - art. 302 U (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664317", "@num": "302 U bis", "#text": "Code général des impôts, CGI. - art. 302 U bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304720", "@num": "302 V", "#text": "Code général des impôts, CGI. - art. 302 V (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664321", "@num": "302 V bis", "#text": "Code général des impôts, CGI. - art. 302 V bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664294", "@num": "564 undecies", "#text": "Code général des impôts, CGI. - art. 564 undecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664323", "@num": "568 ter", "#text": "Code général des impôts, CGI. - art. 568 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664306", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664325", "@num": "L36 A", "#text": "Livre des procédures fiscales - art. L36 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000021664397", "#text": "Code des douanes - Chapitre III bis : Régime général d'accise rela... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000021664349", "#text": "Code des douanes - Chapitre III ter : L'entrepôt fiscal de stockag... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664347", "@num": "100 ter", "#text": "Code des douanes - art. 100 ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036115", "@num": "131 bis", "#text": "Code des douanes - art. 131 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664395", "@num": "158 bis", "#text": "Code des douanes - art. 158 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664377", "@num": "158 decies", "#text": "Code des douanes - art. 158 decies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664373", "@num": "158 duodecies", "#text": "Code des douanes - art. 158 duodecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664351", "@num": "158 duovicies", "#text": "Code des douanes - art. 158 duovicies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664380", "@num": "158 nonies", "#text": "Code des douanes - art. 158 nonies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664357", "@num": "158 novodecies", "#text": "Code des douanes - art. 158 novodecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664382", "@num": "158 octies", "#text": "Code des douanes - art. 158 octies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664359", "@num": "158 octodecies", "#text": "Code des douanes - art. 158 octodecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664391", "@num": "158 quater", "#text": "Code des douanes - art. 158 quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664368", "@num": "158 quaterdecies", "#text": "Code des douanes - art. 158 quaterdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664366", "@num": "158 quindecies", "#text": "Code des douanes - art. 158 quindecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664389", "@num": "158 quinquies", "#text": "Code des douanes - art. 158 quinquies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664361", "@num": "158 septdecies", "#text": "Code des douanes - art. 158 septdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664384", "@num": "158 septies", "#text": "Code des douanes - art. 158 septies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664364", "@num": "158 sexdecies", "#text": "Code des douanes - art. 158 sexdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664387", "@num": "158 sexies", "#text": "Code des douanes - art. 158 sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664393", "@num": "158 ter", "#text": "Code des douanes - art. 158 ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664370", "@num": "158 terdecies", "#text": "Code des douanes - art. 158 terdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664375", "@num": "158 undecies", "#text": "Code des douanes - art. 158 undecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664353", "@num": "158 unvicies", "#text": "Code des douanes - art. 158 unvicies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664355", "@num": "158 vicies", "#text": "Code des douanes - art. 158 vicies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664345", "@num": "267", "#text": "Code des douanes - art. 267 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664343", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664438", "@num": "L245-8", "#text": "Code de la sécurité sociale. - art. L245-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021712227", "@num": "L245-8", "#text": "Code de la sécurité sociale. - art. L245-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022317873", "@fin": "2999-01-01", "#text": "D. ― Adapter notre droit à l'environnement \r\njuridique communautaire", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022317866", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579826", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579828", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021559075", "@nor": "BCFX0924140L", "@num": "2009-1674", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021559075", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021579821", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021580007", "@fin": "2999-01-01", "@num": "36", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021559479", "@fin": "2999-01-01", "@num": "36", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. à VI. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 O, Art. 302 P\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 M bis\n
\n

\n
\n

\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 B, Art. 302 C, Art. 302 D, Art. 302 D bis, Art. 302 G\n
\n

\n
\n

A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 H ter, Art. 302 H quater\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 L, Art. 302 M\n
\n

\n
\n

A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 M ter\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 Q, Art. 302 R\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 575 E bis, Art. 1613 bis\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1798 ter\n
\n

\n
\n

A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L36 A\n
\n

\n
\n

A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 A, Art. 302 H, Art. 302 H bis, Art. 302 I, Art. 302 N, Art. 302 T, Art. 302 U, Art. 302 V\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des douanes
\n Sct. Chapitre III ter : L'entrepôt fiscal de stockage des produits pétroliers., Art. 100 ter, Art. 267, Art. 267 bis\n
\n

\n
\n

\n
A créé les dispositions suivantes :

- Code des douanes
\n Sct. Chapitre III bis : Régime général d'accise relatif aux produits énergétiques , Art. 158 bis, Art. 158 ter, Art. 158 quater, Art. 158 quinquies, Art. 158 sexies, Art. 158 septies, Art. 158 octies, Art. 158 nonies, Art. 158 decies, Art. 158 undecies, Art. 158 duodecies, Art. 158 terdecies, Art. 158 quaterdecies, Art. 158 quindecies, Art. 158 sexdecies, Art. 158 septdecies, Art. 158 octodecies, Art. 158 novodecies, Art. 158 vicies, Art. 158 unvicies, Art. 158 duovicies\n
\n

\n
\n

A abrogé les dispositions suivantes :

- Code des douanes
\n Art. 131 bis\n
\n

- Loi n°92-677 du 17 juillet 1992
\n Art. 54, Art. 55, Art. 56, Art. 57, Art. 58, Art. 59, Art. 60, Art. 61, Art. 62, Art. 63, Art. 64, Art. 65, Art. 66, Art. 67, Art. 68, Art. 69, Art. 70, Art. 71, Art. 72, Art. 73, Art. 74, Art. 75\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L245-8\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 465 bis, Art. 564 undecies\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 J\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 K\n
\n

\n
\n

A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 U bis, Art. 302 V bis, Art. 568 ter\n
\n

\n
\n
\n

V. - Les A et B, 1°, 2° et 4° du C, F, G, H, I, b et c du 1° et 2° et 3° du J, K, L, M, N, O, P, Q, R, T, V, W et Y du I et les II, III et b du 2° du IV sont applicables à compter du 1er avril 2010.
\n

\n
\n
" } }, "LEGIARTI000044595094": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044595094", "URL": "article/LEGI/ARTI/00/00/44/59/50/LEGIARTI000044595094.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045058490", "@num": "411 bis", "#text": "Code des douanes - art. 411 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000021664397", "#text": "Code des douanes - Chapitre III bis : Régime général d'accise rela... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000021664349", "#text": "Code des douanes - Chapitre III ter : L'entrepôt fiscal de stockag... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006122087", "#text": "Code des douanes - Chapitre V : Production d'huiles minérales en \"... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006153117", "#text": "Code des douanes - Paragraphe 1 : Généralités. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006153118", "#text": "Code des douanes - Paragraphe 2 : Conditions requises pour obtenir... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006153112", "#text": "Code des douanes - Paragraphe 2 : Installations de production. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006153119", "#text": "Code des douanes - Paragraphe 3 : Jaugeage des navires. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006153190", "#text": "Code des douanes - Paragraphe 4 : Dispositions communes aux usines... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006153120", "#text": "Code des douanes - Paragraphe 4 : Droit de francisation et de navi... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006153121", "#text": "Code des douanes - Paragraphe 5 : Acte de francisation. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006153122", "#text": "Code des douanes - Paragraphe 6 : Réparations de navires français ... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006153123", "#text": "Code des douanes - Paragraphe 7 : Ventes de navires francisés. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006138890", "#text": "Code des douanes - Section 1 : Champ d'application. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006138945", "#text": "Code des douanes - Section 1 : Généralités. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006138891", "#text": "Code des douanes - Section 2 : Francisation des navires (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006138861", "#text": "Code des douanes - Section 2 : Usines exercées pétrolières et pétr... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006138893", "#text": "Code des douanes - Section 4 : Dispositions diverses relatives à l... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006138894", "#text": "Code des douanes - Section 5 : Passeports. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664347", "@num": "100 ter", "#text": "Code des douanes - art. 100 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038211048", "@num": "158 A", "#text": "Code des douanes - art. 158 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816982", "@num": "158 B", "#text": "Code des douanes - art. 158 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615524", "@num": "158 C", "#text": "Code des douanes - art. 158 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615525", "@num": "158 D", "#text": "Code des douanes - 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art. 265 octies D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042837578", "@num": "265 octies-0 A", "#text": "Code des douanes - art. 265 octies-0 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988891", "@num": "265 quinquies", "#text": "Code des douanes - art. 265 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910663", "@num": "265 septies", "#text": "Code des douanes - art. 265 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988887", "@num": "265 sexies", "#text": "Code des douanes - art. 265 sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872610", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615115", "@num": "266", "#text": "Code des douanes - art. 266 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817169", "@num": "266 bis", "#text": "Code des douanes - art. 266 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829028", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872592", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829013", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038211074", "@num": "267", "#text": "Code des douanes - art. 267 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365402", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469653", "@num": "268", "#text": "Code des douanes - art. 268 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816882", "@num": "268 ter", "#text": "Code des douanes - art. 268 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033034764", "@num": "285 quater", "#text": "Code des douanes - art. 285 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978393", "@num": "285 ter", "#text": "Code des douanes - art. 285 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872584", "@num": "380", "#text": "Code des douanes - art. 380 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872578", "@num": "410", "#text": "Code des douanes - art. 410 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872573", "@num": "411 bis", "#text": "Code des douanes - art. 411 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033813325", "@num": "413", "#text": "Code des douanes - art. 413 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872562", "@num": "424", "#text": "Code des douanes - art. 424 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872543", "@num": "427", "#text": "Code des douanes - art. 427 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044809754", "@num": "59 septdecies", "#text": "Code des douanes - art. 59 septdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044595078", "@fin": "2999-01-01", "#text": "Chapitre II : Modification des autres codes", "@debut": "2021-12-30" } ] }, "@cid": "JORFTEXT000044590225", "@nor": "ECOE2120672R", "@num": "2021-1843", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044590225", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2021-12-30", "@id_txt": "LEGITEXT000044594784", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-12-29", "@date_signature": "2021-12-22", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000044595094", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046872873", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044590237", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code des douanes
\nArt. 241, Art. 251, Art. 265 ter, Art. 266 undecies, Art. 266 quindecies, Art. 380, Art. 410, Art. 411 bis, Art. 424, Art. 427 \n
\n

A modifié les dispositions suivantes :

-Code des douanes
\nArt. 265 B \n
\n

A abrogé les dispositions suivantes :

-Code des douanes
\nArt. 265 C, Art. 265 bis, Art. 265 quinquies, Art. 265 sexies, Art. 265 septies, Art. 265 octies, Art. 265 octies-0 A, Art. 265 octies D, Art. 265 nonies, Art. 266, Art. 266 bis, Art. 266 quater, Art. 266 quinquies, Art. 266 quinquies B, Art. 266 quinquies C, Art. 267, Art. 267 bis, Art. 268, Art. 268 ter, Art. 285 ter, Art. 285 quater, Art. 413 \n
\n

A créé les dispositions suivantes :

-Code des douanes
\nArt. 59 septdecies \n
\n

A modifié les dispositions suivantes :

-Code des douanes
\nArt. 190, Art. 191, Art. 192, Art. 195, Art. 195 bis, Art. 216, Art. 230, Art. 235
\n

A abrogé les dispositions suivantes :

-Code des douanes
\nSct. Section 1 : Champ d'application., Sct. Section 2 : Francisation des navires, Sct. Paragraphe 1 : Généralités., Art. 217, Art. 218, Sct. Paragraphe 2 : Conditions requises pour obtenir la francisation., Art. 219, Art. 219 bis, Art. 220, Art. 221, Sct. Paragraphe 3 : Jaugeage des navires., Sct. Paragraphe 4 : Droit de francisation et de navigation., Art. 223, Art. 223 bis, Art. 224, Art. 225, Art. 226, Sct. Paragraphe 5 : Acte de francisation., Art. 227, Art. 228, Art. 229, Sct. Paragraphe 6 : Réparations de navires français hors du territoire douanier., Sct. Paragraphe 7 : Ventes de navires francisés., Art. 231, Sct. Section 4 : Dispositions diverses relatives à la francisation et aux congés., Art. 236, Sct. Section 5 : Passeports., Art. 237, Art. 238, Art. 239, Art. 240 \n
\n

A abrogé les dispositions suivantes :

-Code des douanes
\nArt. 100 ter, Sct. Chapitre III bis : Régime général d'accise relatif aux produits énergétiques, Art. 158 bis, Art. 158 ter, Art. 158 quater, Art. 158 quinquies, Art. 158 sexies, Art. 158 septies, Art. 158 octies, Art. 158 nonies, Art. 158 decies, Art. 158 undecies, Art. 158 duodecies, Art. 158 terdecies, Art. 158 quaterdecies, Art. 158 quindecies, Art. 158 septdecies, Art. 158 octodecies, Art. 158 novodecies, Art. 158 vicies, Art. 158 unvicies, Art. 158 duovicies, Sct. Chapitre III ter : L'entrepôt fiscal de stockage des produits pétroliers., Art. 158 A, Art. 158 B, Art. 158 C, Art. 158 D, Sct. Chapitre V : Production d'huiles minérales en \" usine exercée \", Sct. Section 1 : Généralités., Art. 163, Sct. Section 2 : Usines exercées pétrolières et pétroléochimiques, Sct. Paragraphe 2 : Installations de production., Art. 165, Art. 165 B, Sct. Paragraphe 4 : Dispositions communes aux usines exercées pétrolières et pétroléochimiques., Art. 167, Art. 265, Art. 265 A, Art. 265 A bis, Art. 265 A ter\n
\n

" } }, "LEGIARTI000044603967": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L311-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-02-13", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603967", "URL": "article/LEGI/ARTI/00/00/44/60/39/LEGIARTI000044603967.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": "LEGIARTI000044875803", "@num": "L311-21", "#text": "Code des impositions sur les biens et services - art. L311-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637627", "@num": "L311-30", "#text": "Code des impositions sur les biens et services - art. L311-30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598315", "@num": "L311-39", "#text": "Code des impositions sur les biens et services - art. L311-39 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472201", "@num": "302 U bis", "#text": "Code général des impôts, CGI. - art. 302 U bis, II, al. 1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664375", "@num": "158 undecies", "#text": "Code des douanes - art. 158 undecies, II (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603971", "@fin": "2999-01-01", "#text": "Sous-section 3 : Vente à distance entre Etats membres de l'Union européenne", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603995", "@fin": "2999-01-01", "#text": "Section 4 : Exigibilité", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604029", "@fin": "2999-01-01", "#text": "Chapitre Ier : DISPOSITIONS GÉNÉRALES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603967", "@fin": "2023-02-13", "@num": "L311-22", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044875801", "@fin": "2999-01-01", "@num": "L311-22", "@etat": "VIGUEUR", "@debut": "2023-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
N'est pas une vente à distance entre Etats membres de l'Union européenne :
1° La vente à des personnes établies dans l'Etat membre de l'Union européenne à partir duquel les produits sont expédiés ;
2° La vente à des personnes autorisées, en application du 2° de l'article L. 311-39, à recevoir des produits qui circulent en suspension de l'accise.

" } }, "LEGIARTI000044603969": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L311-21", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-02-13", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603969", "URL": "article/LEGI/ARTI/00/00/44/60/39/LEGIARTI000044603969.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": "LEGIARTI000044875819", "@num": "L311-12", "#text": "Code des impositions sur les biens et services - art. L311-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875809", "@num": "L311-18", "#text": "Code des impositions sur les biens et services - art. L311-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875801", "@num": "L311-22", "#text": "Code des impositions sur les biens et services - art. L311-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637627", "@num": "L311-30", "#text": "Code des impositions sur les biens et services - art. L311-30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875789", "@num": "L311-35", "#text": "Code des impositions sur les biens et services - art. L311-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472201", "@num": "302 U bis", "#text": "Code général des impôts, CGI. - art. 302 U bis, II, al. 1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664375", "@num": "158 undecies", "#text": "Code des douanes - art. 158 undecies, II (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603971", "@fin": "2999-01-01", "#text": "Sous-section 3 : Vente à distance entre Etats membres de l'Union européenne", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603995", "@fin": "2999-01-01", "#text": "Section 4 : Exigibilité", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604029", "@fin": "2999-01-01", "#text": "Chapitre Ier : DISPOSITIONS GÉNÉRALES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603969", "@fin": "2023-02-13", "@num": "L311-21", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044875803", "@fin": "2999-01-01", "@num": "L311-21", "@etat": "VIGUEUR", "@debut": "2023-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
La vente à distance d'un Etat membre de l'Union européenne vers un autre Etat membre de l'Union européenne s'entend de la vente à une personne qui n'est pas une entreprise d'un produit déjà mis à la consommation et expédié ou transporté depuis le territoire du premier de ces Etats à destination du territoire du second, directement ou indirectement, par le vendeur ou pour son compte.
Elle intervient sur le territoire de taxation lors de la réception des produits par le destinataire sur ce territoire.

" } }, "LEGIARTI000044875801": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L311-22", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-02-13" } }, "META_COMMUN": { "ID": "LEGIARTI000044875801", "URL": "article/LEGI/ARTI/00/00/44/87/58/LEGIARTI000044875801.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 4° de l'article 37 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 13 février 2023.

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Pour l'application de l'article L. 311-21, une personne agissant en tant que particulier s'entend de toute personne qui répond aux conditions cumulatives suivantes :

1° Elle n'est pas une entreprise ;

2° Elle ne dispose pas, dans l'Etat membre de l'Union européenne de destination, de l'autorisation de recevoir des produits qui circulent entre les territoires des Etats membres de l'Union européenne mentionnée au 2° de l'article L. 311-39 ou prévue par les dispositions équivalentes transposant, dans les autres Etats membres de l'Union européenne, la directive 2020/262 du Conseil du 19 décembre 2019 établissant le régime général d'accise.

" } }, "LEGIARTI000044875803": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L311-21", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-02-13" } }, "META_COMMUN": { "ID": "LEGIARTI000044875803", "URL": "article/LEGI/ARTI/00/00/44/87/58/LEGIARTI000044875803.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 4° de l'article 37 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 13 février 2023.

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La vente à distance d'un Etat membre de l'Union européenne vers un autre Etat membre de l'Union européenne s'entend de la vente par une entreprise à une personne agissant en tant que particulier au sens de l'article L. 311-22 d'un produit déjà mis à la consommation et expédié ou transporté depuis le territoire du premier de ces Etats à destination du territoire du second, directement ou indirectement, par le vendeur ou pour son compte.

Elle intervient sur le territoire de taxation lors de la réception des produits par le destinataire sur ce territoire.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000044875803", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000021664375", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000044875801", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000021664375", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000044603969", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000021664375", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000044603967", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000021664375", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000021580007", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000021664375", "typelien": "CREE" }, { "article_id": "LEGIARTI000044595094", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000021664375", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021664375", "liens_entrants": true }

Article 158 undecies AUTONOME ABROGE_DIFF, en vigueur du 01/04/2010 au 22/02/2222 (Code des douanes)