{ "article": { "LEGIARTI000024182260": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "263", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024182260", "URL": "article/LEGI/ARTI/00/00/24/18/22/LEGIARTI000024182260.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Les mots : \"Sous réserve des dispositions de l'article 264\" deviennent sans objet.

Modification effectuée en conséquence de l'article 1^er (L) du décret 2010-1075 du 10 septembre 2010

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024154178", "@num": "2", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000028417031", "@num": "298 quater", "#text": "Code général des impôts, CGI. - art. 298 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191269", "@fin": "2999-01-01", "#text": "C : Remboursement forfaitaire", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179235", "@fin": "2999-01-01", "#text": "I : Exploitants agricoles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162007", "@fin": "2999-01-01", "#text": "Section V : Régimes spéciaux", "@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": "LEGIARTI000006294568", "@fin": "2011-06-12", "@num": "263", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024182260", "@fin": "2999-01-01", "@num": "263", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions de l'article 264 (1) le remboursement forfaitaire est liquidé sur le montant net des encaissements correspondant aux ventes ou aux livraisons qui ouvrent droit à ce remboursement.

\n
\n
" } }, "LEGIARTI000024154178": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024154178", "URL": "article/LEGI/ARTI/00/00/24/15/41/LEGIARTI000024154178.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022339540", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339593", "@num": "162", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339547", "@num": "163", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339566", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339578", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339590", "@num": "321 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293716", "@num": "33", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 33 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJONCTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023585896", "@num": "371 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023586016", "@num": "371 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339534", "@num": "91 quater K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000024156779", "#text": "Code général des impôts, annexe 2, CGIAN2. - Chapitre III : Compétences des fonctionnaires d... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182283", "@num": "143", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 143 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182279", "@num": "144", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 144 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182271", "@num": "206", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 206 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182263", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182260", "@num": "263", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 263 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182255", "@num": "266", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 266 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182251", "@num": "275 bis B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 bis B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182248", "@num": "318 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182238", "@num": "322 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182232", "@num": "323", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182226", "@num": "323 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182290", "@num": "34", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182288", "@num": "35", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182216", "@num": "371 AI", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AI (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182211", "@num": "371 AL", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AL (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182207", "@num": "371 AM", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AM (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182204", "@num": "371 AP", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AP (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182200", "@num": "371 AQ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AQ (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182197", "@num": "371 AS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AS (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182220", "@num": "371 bis D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024156873", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182187", "@num": "384 septies-0 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182185", "@num": "409", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 409 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000024152033", "@nor": "EFIE1112221D", "@num": "2011-645", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2011-645 du 9 juin 2011 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024152033", "@c_titre_court": "Décret n°2011-645 du 9 juin 2011" }, { "@fin": "2999-01-01", "#text": "Décret n° 2011-645 du 9 juin 2011 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2011-06-12", "@id_txt": "LEGITEXT000024154156", "@c_titre_court": "Décret n°2011-645 du 9 juin 2011" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2011-06-11", "@date_signature": "2011-06-09", "@num_parution_jo": "0135" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000024154178", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024152762", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 34, Art. 35, Art. 143, Art. 144, Art. 206, Art. 209, Art. 263, Art. 266, Art. 275 bis B, Art. 318 D, Art. 322, Art. 322 A, Art. 323, Art. 323 A, Art. 371 bis D, Art. 371 AI, Art. 371 AL, Art. 371 AM, Art. 371 AP, Art. 371 AQ, Art. 371 AS, Sct. Chapitre III : Compétences des fonctionnaires de la direction générale des finances publiques, Art. 376, Art. 384 septies-0 B, Art. 409\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000024154178", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000024182260", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000024182260", "liens_entrants": true }

Article 263 AUTONOME VIGUEUR, en vigueur depuis le 12/06/2011 (Code général des impôts, annexe II)