{ "article": { "LEGIARTI000022146996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242-0 Z sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-12", "DATE_DEBUT": "2010-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000022146996", "URL": "article/LEGI/ARTI/00/00/22/14/69/LEGIARTI000022146996.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022145669", "@num": "1", "#text": "Décret n°2010-413\n du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022144917", "@nortexte": "ECEL0930548D", "@numtexte": "2010-413", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000022146090", "@num": "242-0 Z quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242-0 Z quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023149895", "@fin": "2999-01-01", "#text": "B : Assujettis établis hors de l'Union européenne", "@debut": "2010-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191260", "@fin": "2011-06-07", "#text": "2 ter : Remboursement de la taxe aux assujettis établis hors de France", "@debut": "1980-12-28" }, { "@id": "LEGISCTA000024146504", "@fin": "2999-01-01", "#text": "2 ter : Remboursement de la taxe aux assujettis non établis en France", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179225", "@fin": "2999-01-01", "#text": "II : Déductions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162003", "@fin": "2999-01-01", "#text": "Section III : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022146996", "@fin": "2015-01-12", "@num": "242-0 Z sexies", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030091392", "@fin": "2999-01-01", "@num": "242-0 Z sexies", "@etat": "VIGUEUR", "@debut": "2015-01-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La taxe sur la valeur ajoutée n'est remboursée aux assujettis établis hors de l'Union européenne en application des articles 242-0 Z quater à 242-0 Z decies que si elle est au moins égale à une somme de 25 € ou 200 €, selon que le remboursement est demandé au titre d'une année ou d'un trimestre." } }, "LEGIARTI000022145669": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022145669", "URL": "article/LEGI/ARTI/00/00/22/14/56/LEGIARTI000022145669.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022146979", "@num": "242-0 M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146976", "@num": "242-0 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146969", "@num": "242-0 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 O (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146964", "@num": "242-0 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 P (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146960", "@num": "242-0 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Q (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146958", "@num": "242-0 R", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 R (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146956", "@num": "242-0 S", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 S (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146954", "@num": "242-0 T", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 T (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146952", "@num": "242-0 U", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022147023", "@num": "242-0 V", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 V (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022147020", "@num": "242-0 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 W (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022147017", "@num": "242-0 X", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 X (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022147013", "@num": "242-0 Y", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Y (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022147011", "@num": "242-0 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022147009", "@num": "242-0 Z bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146983", "@num": "242-0 Z decies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146988", "@num": "242-0 Z nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146990", "@num": "242-0 Z octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022147003", "@num": "242-0 Z quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146999", "@num": "242-0 Z quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146993", "@num": "242-0 Z septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146996", "@num": "242-0 Z sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022147006", "@num": "242-0 Z ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000022144917", "@nor": "ECEL0930548D", "@num": "2010-413", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-413 du 27 avril 2010 relatif au remboursement de la taxe sur la valeur ajoutée aux assujettis établis dans un autre Etat membre de l'Union européenne ou dans un Etat tiers et à la mise en œuvre des dispositions concernant le lieu des prestations de services en matière de taxe sur la valeur ajoutée", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022144917", "@c_titre_court": "Décret n°2010-413 du 27 avril 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-413 du 27 avril 2010 relatif au remboursement de la taxe sur la valeur ajoutée aux assujettis établis dans un autre Etat membre de l'Union européenne ou dans un Etat tiers et à la mise en œuvre des dispositions concernant le lieu des prestations de services en matière de taxe sur la valeur ajoutée", "@debut": "2010-04-30", "@id_txt": "LEGITEXT000022145664", "@c_titre_court": "Décret n°2010-413 du 27 avril 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-04-29", "@date_signature": "2010-04-27", "@num_parution_jo": "0100" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022145669", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022144922", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 242-0 M, Art. 242-0 N, Art. 242-0 O, Art. 242-0 P, Art. 242-0 Q, Art. 242-0 R, Art. 242-0 S, Art. 242-0 T, Art. 242-0 U\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 242-0 V, Art. 242-0 W, Art. 242-0 X, Art. 242-0 Y, Art. 242-0 Z, Art. 242-0 Z bis, Art. 242-0 Z ter, Art. 242-0 Z quater, Art. 242-0 Z quinquies, Art. 242-0 Z sexies, Art. 242-0 Z septies, Art. 242-0 Z octies, Art. 242-0 Z nonies, Art. 242-0 Z decies\n
\n

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000022145669", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000022146996", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000022146996", "liens_entrants": true }

Article 242-0 Z sexies AUTONOME MODIFIE, en vigueur du 30/04/2010 au 12/01/2015 (Code général des impôts, annexe II)