{ "article": { "LEGIARTI000026950057": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026950057", "URL": "article/LEGI/ARTI/00/00/26/95/00/LEGIARTI000026950057.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, art. 68-III-B : ces dispositions s'appliquent aux opérations dont le fait générateur intervient à compter du 1er janvier 2014. Toutefois, ils ne s'appliquent pas aux encaissements pour lesquels la taxe sur la valeur ajoutée est exigible avant cette date.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028203209", "@num": "Annexe", "#text": "Décret n°2004-325 du 8 avril 2004 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028790101", "@num": "Annexe", "#text": "Décret n°2008-778 du 13 août 2008 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000028434187", "@num": "68", "#text": "LOI n°2012-1510 du 29 décembre 2012 - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000053100831", "@num": "9", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000031749011", "@num": "R337-16", "#text": "Code de l'énergie - art. 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R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051242372", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431470", "@num": "278-0 bis A", "#text": "Code général des impôts, CGI. - art. 278-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051242236", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191854", "@fin": "2026-09-01", "#text": "A : Taux normal", "@debut": "1982-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2026-09-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2222-02-22", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2222-02-22", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2026-09-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" }, { "@id": "LEGISCTA000053187724", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur les biens et services", "@debut": "2026-09-01" } ] }, "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": "LEGIARTI000048218221", "@fin": "1954-04-11", "@num": "278", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477206", "@fin": "1954-08-15", "@num": "278", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049579328", "@fin": "1979-07-01", "@num": "278", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309468", "@fin": "1982-06-29", "@num": "278", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309469", "@fin": "1995-10-27", "@num": "278", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309470", "@fin": "2000-07-14", "@num": "278", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309471", "@fin": "2012-03-16", "@num": "278", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515780", "@fin": "2012-08-18", "@num": "278", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026295856", "@fin": "2014-01-01", "@num": "278", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000026950057", "@fin": "2026-09-01", "@num": "278", "@etat": "ABROGE_DIFF", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le taux normal de la taxe sur la valeur ajoutée est fixé à 20 %.

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" } }, "LEGIARTI000026887909": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "68", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026887909", "URL": "article/LEGI/ARTI/00/00/26/88/79/LEGIARTI000026887909.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026950057", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026978678", "@num": "278 bis", "#text": "Code général des impôts, CGI. - art. 278 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950047", "@num": "278 quater", "#text": "Code général des impôts, CGI. - art. 278 quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950030", "@num": "278 septies", "#text": "Code général des impôts, CGI. - art. 278 septies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950032", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950052", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026978741", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026978963", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950019", "@num": "L334-1", "#text": "Code du cinéma et de l'image animée - art. L334-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 281 quater (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000026950022", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950027", "@num": "298 octies", "#text": "Code général des impôts, CGI. - art. 298 octies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950059", "@num": "298 quater", "#text": "Code général des impôts, CGI. - art. 298 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028493094", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026887932", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026887934", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2013-01-01" } ] }, "@cid": "JORFTEXT000026857857", "@nor": "EFIX1238817L", "@num": "2012-1510", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026857857", "@c_titre_court": "LOI n° 2012-1510 du 29 décembre 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 (1)", "@debut": "2013-01-01", "@id_txt": "LEGITEXT000026887926", "@c_titre_court": "LOI n°2012-1510 du 29 décembre 2012" } ], "@date_publi": "2012-12-30", "@date_signature": "2012-12-29", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026887909", "@fin": "2014-01-01", "@num": "68", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028434187", "@fin": "2999-01-01", "@num": "68", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026858463", "@fin": "2999-01-01", "@num": "68", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. et II.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 278, Art. 278-0 bis, Art. 281 quater, Art. 278 bis, Art. 278 quater, Art. 278 sexies, Art. 278 septies, Art. 279, Art. 298 octies, Art. 297, Art. 298 quater, Art. 279-0 bis
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-Code du cinéma et de l'image animée
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Art. L334-1
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III.-A.-Le B du I s'applique aux opérations pour lesquelles la taxe sur la valeur ajoutée est exigible à compter du 1er janvier 2014.
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B.-1. Les A, C et D du I et le II s'appliquent aux opérations dont le fait générateur intervient à compter du 1er janvier 2014. Toutefois, ils ne s'appliquent pas aux encaissements pour lesquels la taxe sur la valeur ajoutée est exigible avant cette date.

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2. Par dérogation, le taux de taxe sur la valeur ajoutée de 7 % reste applicable :
a) Pour les livraisons visées au 1 du I de l'article 278 sexies du code général des impôts, aux opérations bénéficiant d'une décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du code de la construction et de l'habitation avant le 1er janvier 2014 ou, à défaut, ayant fait l'objet d'un avant-contrat ou d'un contrat préliminaire ou d'un contrat de vente avant cette même date ;
b) Pour les livraisons et les cessions visées aux 2 et 10 du I de l'article 278 sexies du code général des impôts, ainsi que pour les livraisons à soi-même visées au II du même article correspondant à ces mêmes 2 et 10, aux opérations bénéficiant d'une décision favorable prise dans les conditions prévues aux mêmes articles R. 331-3 et R. 331-6, avant le 1er janvier 2014 ;
c) Pour les apports visés aux 3 et 12 du I de l'article 278 sexies du code général des impôts, aux opérations dont l'apport a fait l'objet d'un avant-contrat ou d'un contrat préliminaire ou, à défaut, d'un contrat de vente avant le 1er janvier 2014 ;
d) Pour les livraisons visées au 4 du I du même article 278 sexies, ainsi que pour les livraisons à soi-même visées au II dudit article correspondant à ce même 4, aux opérations bénéficiant d'une décision d'agrément accordée avant le 1er janvier 2014 ;
e) Pour les livraisons visées aux 5 et 8 du I du même article 278 sexies, ainsi pour que les livraisons à soi-même visées au II dudit article correspondant à ces mêmes 5 et 8, aux opérations bénéficiant d'une décision de financement de l'Etat avant le 1er janvier 2014 ou, à défaut, pour lesquelles la convention avec le représentant de l'Etat dans le département est signée avant cette même date ;
f) Pour les livraisons visées au 6 du I du même article 278 sexies, ainsi que pour les livraisons à soi-même visées au II dudit article correspondant à ce même 6, aux opérations pour lesquelles la convention conclue en application du 4° de l'article L. 351-2 du code de la construction et de l'habitation est signée avant le 1er janvier 2014 ;
g) Pour les livraisons et travaux réalisés en application d'un contrat unique de construction visés aux 7 et 11 du I de l'article 278 sexies du code général des impôts, aux opérations pour lesquelles un avant-contrat ou un contrat préliminaire ou, à défaut, un contrat de vente ou un contrat ayant pour objet la construction du logement est signé avant le 1er janvier 2014 ; pour les livraisons à soi-même visées au II du même article correspondant à ces mêmes 7 et 11, aux opérations pour lesquelles la demande de permis de construire a été déposée avant cette même date ;
h) Pour les livraisons à soi-même visées au III du même article 278 sexies, aux opérations ayant fait l'objet d'un devis daté accepté par les deux parties avant le 1er janvier 2014 et ayant donné lieu à un acompte encaissé avant cette date ou ayant fait l'objet d'une décision d'octroi de la subvention mentionnée à l'article R. 323-1 du code de la construction et de l'habitation ou d'une décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code avant cette même date.
3. Le 1 du présent B ne s'applique pas aux opérations soumises au taux de 5,5 % en application du III de l'article 13 de la loi n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 et de l'article 2 de la loi n° 2012-958 du 16 août 2012 de finances rectificative pour 2012.
C. - Les ventes d'immeubles à construire régies par le chapitre Ier du titre VI du livre II du code de la construction et de l'habitation et les sommes réclamées par le constructeur dans le cadre d'un contrat de construction d'une maison individuelle régi par le chapitre Ier du titre III du livre II du même code restent soumises à la taxe sur la valeur ajoutée au taux de 19,60 % pour autant que le contrat préliminaire ou le contrat ait été enregistré chez un notaire ou auprès d'un service des impôts avant la date de promulgation de la présente loi." } }, "LEGIARTI000028434187": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "68", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028434187", "URL": "article/LEGI/ARTI/00/00/28/43/41/LEGIARTI000028434187.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028402507", "@num": "6", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028402541", "@num": "29", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 29", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000026950057", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417029", "@num": "278 bis", "#text": "Code général des impôts, CGI. - art. 278 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950047", "@num": "278 quater", "#text": "Code général des impôts, CGI. - art. 278 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417006", "@num": "278 septies", "#text": "Code général des impôts, CGI. - art. 278 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434156", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028416983", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028416998", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417021", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028416981", "@num": "281 quater", "#text": "Code général des impôts, CGI. - art. 281 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028416992", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950027", "@num": "298 octies", "#text": "Code général des impôts, CGI. - art. 298 octies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417031", "@num": "298 quater", "#text": "Code général des impôts, CGI. - art. 298 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950019", "@num": "L334-1", "#text": "Code du cinéma et de l'image animée - art. L334-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028493094", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026887932", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026887934", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2013-01-01" } ] }, "@cid": "JORFTEXT000026857857", "@nor": "EFIX1238817L", "@num": "2012-1510", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026857857", "@c_titre_court": "LOI n° 2012-1510 du 29 décembre 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 (1)", "@debut": "2013-01-01", "@id_txt": "LEGITEXT000026887926", "@c_titre_court": "LOI n°2012-1510 du 29 décembre 2012" } ], "@date_publi": "2012-12-30", "@date_signature": "2012-12-29", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026887909", "@fin": "2014-01-01", "@num": "68", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028434187", "@fin": "2999-01-01", "@num": "68", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026858463", "@fin": "2999-01-01", "@num": "68", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. et II.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 278, Art. 278-0 bis, Art. 281 quater, Art. 278 bis, Art. 278 quater, Art. 278 sexies, Art. 278 septies, Art. 279, Art. 298 octies, Art. 297, Art. 298 quater, Art. 279-0 bis
\n
\n

-Code du cinéma et de l'image animée
\n
Art. L334-1
\n
III.-A.- (Abrogé).
\n
\n

\n
2. (Abrogé).
\n

3. (Abrogé).

C. - Les ventes d'immeubles à construire régies par le chapitre Ier du titre VI du livre II du code de la construction et de l'habitation et les sommes réclamées par le constructeur dans le cadre d'un contrat de construction d'une maison individuelle régi par le chapitre Ier du titre III du livre II du même code restent soumises à la taxe sur la valeur ajoutée au taux de 19,60 % pour autant que le contrat préliminaire ou le contrat ait été enregistré chez un notaire ou auprès d'un service des impôts avant la date de promulgation de la présente loi.

" } }, "LEGIARTI000053100831": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100831", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100831.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006191659", "#text": "Code général des impôts, CGI. - A quater : Tenue des registres (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191927", "#text": "Code général des impôts, CGI. - A : Déclarations d'existence et comptabilité (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041407425", "#text": "Code général des impôts, CGI. - A : Régime particulier applicable aux prestatio... 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(VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162558", "#text": "Code général des impôts, CGI. - Section 0I : Définition du territoire communaut... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162559", "#text": "Code général des impôts, CGI. - Section I : Champ d'application (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162560", "#text": "Code général des impôts, CGI. - Section II : Assiette de la taxe (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163045", "#text": "Code général des impôts, CGI. - Section III : Fait générateur et exigibilité (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162561", "#text": "Code général des impôts, CGI. - Section IV : Liquidation de la taxe (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162568", "#text": "Code général des impôts, CGI. - Section IX : Régimes spéciaux (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162562", "#text": "Code général des impôts, CGI. - Section V : Calcul de la taxe (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162563", "#text": "Code général des impôts, CGI. - Section VI : Redevables de la taxe (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162564", "#text": "Code général des impôts, CGI. - Section VI bis : Retenue de la taxe sur les dro... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162565", "#text": "Code général des impôts, CGI. - Section VII : Obligations des redevables (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162566", "#text": "Code général des impôts, CGI. - Section VIII : Importations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162567", "#text": "Code général des impôts, CGI. - Section VIII bis : Franchise en base (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162569", "#text": "Code général des impôts, CGI. - Section X : Modalités d'application (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053187724", "#text": "Code général des impôts, CGI. - Titre II : Taxes sur les biens et services (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053187722", "#text": "Code général des impôts, CGI. - Titre II bis : Dispositions communes aux impôts... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053187720", "#text": "Code général des impôts, CGI. - Titre III : Taxes sur les alcools et tabacs aut... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179991", "#text": "Code général des impôts, CGI. - V : Opérations intracommunautaires portant sur ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179658", "#text": "Code général des impôts, CGI. - V : Travaux immobiliers (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179663", "#text": "Code général des impôts, CGI. - VI : Régime de la presse et de ses fournisseurs (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179664", "#text": "Code général des impôts, CGI. - VII : Opérations portant sur les tabacs manufac... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179665", "#text": "Code général des impôts, CGI. - VIII : Régime applicable à l'or d'investissement. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041407207", "#text": "Code général des impôts, CGI. - X : Régime particulier pour la déclaration et l... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041404740", "#text": "Code général des impôts, CGI. - XI : Biens transitant par un entrepôt ou une pl... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187629", "@num": "1042", "#text": "Code général des impôts, CGI. - art. 1042 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187621", "@num": "1115", "#text": "Code général des impôts, CGI. - art. 1115 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983615", "@num": "256", "#text": "Code général des impôts, CGI. - art. 256 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619382", "@num": "256 A", "#text": "Code général des impôts, CGI. - art. 256 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309298", "@num": "256 B", "#text": "Code général des impôts, CGI. - art. 256 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983608", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037951759", "@num": "256 ter", "#text": "Code général des impôts, CGI. - art. 256 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035891", "@num": "256-0", "#text": "Code général des impôts, CGI. - art. 256-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053172431", "@num": "256-00", "#text": "Code général des impôts, CGI. - art. 256-00 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869020", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042852975", "@num": "257 ter", "#text": "Code général des impôts, CGI. - art. 257 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838517", "@num": "258", "#text": "Code général des impôts, CGI. - art. 258 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042886596", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304251", "@num": "258 C", "#text": "Code général des impôts, CGI. - art. 258 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "Code général des impôts, CGI. - art. 258 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642728", "@num": "259", "#text": "Code général des impôts, CGI. - art. 259 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835181", "@num": "259 A", "#text": "Code général des impôts, CGI. - art. 259 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023412175", "@num": "259 B", "#text": "Code général des impôts, CGI. - art. 259 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838549", "@num": "259 C", "#text": "Code général des impôts, CGI. - art. 259 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835152", "@num": "259 D", "#text": "Code général des impôts, CGI. - art. 259 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642730", "@num": "259-0", "#text": "Code général des impôts, CGI. - art. 259-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048777872", "@num": "259-0 A", "#text": "Code général des impôts, CGI. - art. 259-0 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576729", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304259", "@num": "260 A", "#text": "Code général des impôts, CGI. - art. 260 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983610", "@num": "260 B", "#text": "Code général des impôts, CGI. - art. 260 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020763620", "@num": "260 C", "#text": "Code général des impôts, CGI. - art. 260 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752160", "@num": "260 CA", "#text": "Code général des impôts, CGI. - art. 260 CA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304265", "@num": "260 D", "#text": "Code général des impôts, CGI. - art. 260 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764761", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304271", "@num": "261 A", "#text": "Code général des impôts, CGI. - art. 261 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914688", "@num": "261 B", "#text": "Code général des impôts, CGI. - art. 261 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467574", "@num": "261 C", "#text": "Code général des impôts, CGI. - art. 261 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827285", "@num": "261 D", "#text": "Code général des impôts, CGI. - art. 261 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200678", "@num": "261 E", "#text": "Code général des impôts, CGI. - art. 261 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309405", "@num": "261 G", "#text": "Code général des impôts, CGI. - art. 261 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469152", "@num": "262", "#text": "Code général des impôts, CGI. - art. 262 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910028", "@num": "262 bis", "#text": "Code général des impôts, CGI. - art. 262 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764907", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827300", "@num": "262-0 bis", "#text": "Code général des impôts, CGI. - art. 262-0 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869132", "@num": "262-00 bis", "#text": "Code général des impôts, CGI. - art. 262-00 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910037", "@num": "263", "#text": "Code général des impôts, CGI. - art. 263 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212664", "@num": "264", "#text": "Code général des impôts, CGI. - art. 264 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983835", "@num": "266", "#text": "Code général des impôts, CGI. - art. 266 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910064", "@num": "267", "#text": "Code général des impôts, CGI. - art. 267 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304291", "@num": "267 bis", "#text": "Code général des impôts, CGI. - art. 267 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910070", "@num": "268 bis", "#text": "Code général des impôts, CGI. - art. 268 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309436", "@num": "268 ter", "#text": "Code général des impôts, CGI. - art. 268 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983827", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910192", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835114", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817248", "@num": "272", "#text": "Code général des impôts, CGI. - art. 272 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304309", "@num": "273", "#text": "Code général des impôts, CGI. - art. 273 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304316", "@num": "273 septies A", "#text": "Code général des impôts, CGI. - art. 273 septies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304317", "@num": "273 septies B", "#text": "Code général des impôts, CGI. - art. 273 septies B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827358", "@num": "273 septies C", "#text": "Code général des impôts, CGI. - art. 273 septies C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041557019", "@num": "273 septies D", "#text": "Code général des impôts, CGI. - art. 273 septies D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471102", "@num": "275", "#text": "Code général des impôts, CGI. - art. 275 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304328", "@num": "276", "#text": "Code général des impôts, CGI. - art. 276 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203238", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950057", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869153", "@num": "278 bis", "#text": "Code général des impôts, CGI. - art. 278 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910083", "@num": "278 quater", "#text": "Code général des impôts, CGI. - art. 278 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827333", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641491", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800146", "@num": "278 sexies B", "#text": "Code général des impôts, CGI. - art. 278 sexies B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983897", "@num": "278 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 278 sexies-0 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042853334", "@num": "278-0", "#text": "Code général des impôts, CGI. - art. 278-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215176", "@num": "278-0 B", "#text": "Code général des impôts, CGI. - art. 278-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051242372", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215127", "@num": "278-0 bis A", "#text": "Code général des impôts, CGI. - art. 278-0 bis A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091630", "@num": "279 bis", "#text": "Code général des impôts, CGI. - art. 279 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215062", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826219", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983676", "@num": "281 octies", "#text": "Code général des impôts, CGI. - art. 281 octies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028416981", "@num": "281 quater", "#text": "Code général des impôts, CGI. - art. 281 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309516", "@num": "281 sexies", "#text": "Code général des impôts, CGI. - art. 281 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214570", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472168", "@num": "283 bis", "#text": "Code général des impôts, CGI. - art. 283 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642713", "@num": "283-0", "#text": "Code général des impôts, CGI. - art. 283-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304429", "@num": "285 A", "#text": "Code général des impôts, CGI. - art. 285 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215143", "@num": "285 bis", "#text": "Code général des impôts, CGI. - art. 285 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304434", "@num": "286 bis", "#text": "Code général des impôts, CGI. - art. 286 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467592", "@num": "286 quater", "#text": "Code général des impôts, CGI. - art. 286 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041407345", "@num": "286 quinquies", "#text": "Code général des impôts, CGI. - art. 286 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046858275", "@num": "286 sexies", "#text": "Code général des impôts, CGI. - art. 286 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826954", "@num": "286 ter", "#text": "Code général des impôts, CGI. - art. 286 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856703", "@num": "286 ter A", "#text": "Code général des impôts, CGI. - art. 286 ter A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838515", "@num": "289 A", "#text": "Code général des impôts, CGI. - art. 289 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048801249", "@num": "289 A bis", "#text": "Code général des impôts, CGI. - art. 289 A bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826837", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642663", "@num": "289 D", "#text": "Code général des impôts, CGI. - art. 289 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471173", "@num": "289-0", "#text": "Code général des impôts, CGI. - art. 289-0 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195617", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195613", "@num": "290 A", "#text": "Code général des impôts, CGI. - art. 290 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195605", "@num": "290 B", "#text": "Code général des impôts, CGI. - art. 290 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304458", "@num": "290 bis", "#text": "Code général des impôts, CGI. - art. 290 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619290", "@num": "290 quater", "#text": "Code général des impôts, CGI. - art. 290 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304459", "@num": "290 quinquies", "#text": "Code général des impôts, CGI. - art. 290 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869025", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472118", "@num": "292", "#text": "Code général des impôts, CGI. - art. 292 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049580174", "@num": "292 A", "#text": "Code général des impôts, CGI. - art. 292 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309574", "@num": "293", "#text": "Code général des impôts, CGI. - art. 293 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838508", "@num": "293 A", "#text": "Code général des impôts, CGI. - art. 293 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304472", "@num": "293 A bis", "#text": "Code général des impôts, CGI. - art. 293 A bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044894135", "@num": "293 A quater", "#text": "Code général des impôts, CGI. - art. 293 A quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472162", "@num": "293 A ter", "#text": "Code général des impôts, CGI. - art. 293 A ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052488142", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215133", "@num": "293 B bis", "#text": "Code général des impôts, CGI. - art. 293 B bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048799414", "@num": "293 B ter", "#text": "Code général des impôts, CGI. - art. 293 B ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826696", "@num": "293 BA", "#text": "Code général des impôts, CGI. - art. 293 BA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052488147", "@num": "293 D", "#text": "Code général des impôts, CGI. - art. 293 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826675", "@num": "293 E", "#text": "Code général des impôts, CGI. - art. 293 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304492", "@num": "293 F", "#text": "Code général des impôts, CGI. - art. 293 F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048799371", "@num": "293-0 B", "#text": "Code général des impôts, CGI. - art. 293-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978194", "@num": "294", "#text": "Code général des impôts, CGI. - art. 294 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873474", "@num": "295", "#text": "Code général des impôts, CGI. - art. 295 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309578", "@num": "296 bis", "#text": "Code général des impôts, CGI. - art. 296 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041407311", "@num": "296 quater", "#text": "Code général des impôts, CGI. - art. 296 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159598", "@num": "296 ter", "#text": "Code général des impôts, CGI. - art. 296 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051241675", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835065", "@num": "297 A", "#text": "Code général des impôts, CGI. - art. 297 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304516", "@num": "297 C", "#text": "Code général des impôts, CGI. - art. 297 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835054", "@num": "297 D", "#text": "Code général des impôts, CGI. - art. 297 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304519", "@num": "297 E", "#text": "Code général des impôts, CGI. - art. 297 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304520", "@num": "297 F", "#text": "Code général des impôts, CGI. - art. 297 F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030009927", "@num": "297 G", "#text": "Code général des impôts, CGI. - art. 297 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873424", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873402", "@num": "298 bis", "#text": "Code général des impôts, CGI. - art. 298 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950027", "@num": "298 octies", "#text": "Code général des impôts, CGI. - art. 298 octies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873385", "@num": "298 octodecies", "#text": "Code général des impôts, CGI. - art. 298 octodecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417031", "@num": "298 quater", "#text": "Code général des impôts, CGI. - art. 298 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873394", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304533", "@num": "298 quindecies", "#text": "Code général des impôts, CGI. - art. 298 quindecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304523", "@num": "298 quinquies", "#text": "Code général des impôts, CGI. - art. 298 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304544", "@num": "298 septdecies", "#text": "Code général des impôts, CGI. - art. 298 septdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983740", "@num": "298 septies", "#text": "Code général des impôts, CGI. - art. 298 septies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304534", "@num": "298 sexdecies", "#text": "Code général des impôts, CGI. - art. 298 sexdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304536", "@num": "298 sexdecies A", "#text": "Code général des impôts, CGI. - art. 298 sexdecies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035961", "@num": "298 sexdecies B", "#text": "Code général des impôts, CGI. - art. 298 sexdecies B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304539", "@num": "298 sexdecies C", "#text": "Code général des impôts, CGI. - art. 298 sexdecies C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304541", "@num": "298 sexdecies D", "#text": "Code général des impôts, CGI. - art. 298 sexdecies D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638159", "@num": "298 sexdecies E", "#text": "Code général des impôts, CGI. - art. 298 sexdecies E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042887609", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471209", "@num": "298 sexdecies G", "#text": "Code général des impôts, CGI. - art. 298 sexdecies G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983738", "@num": "298 sexdecies H", "#text": "Code général des impôts, CGI. - art. 298 sexdecies H (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838501", "@num": "298 sexdecies I", "#text": "Code général des impôts, CGI. - art. 298 sexdecies I (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041404742", "@num": "298 sexdecies J", "#text": "Code général des impôts, CGI. - art. 298 sexdecies J (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314586", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030009931", "@num": "298 sexies A", "#text": "Code général des impôts, CGI. - art. 298 sexies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039248210", "@num": "298 undecies", "#text": "Code général des impôts, CGI. - art. 298 undecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187712", "@num": "302 bis MB", "#text": "Code général des impôts, CGI. - art. 302 bis MB (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187707", "@num": "302 bis P", "#text": "Code général des impôts, CGI. - art. 302 bis P (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187702", "@num": "302 bis S", "#text": "Code général des impôts, CGI. - art. 302 bis S (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187697", "@num": "302 bis U", "#text": "Code général des impôts, CGI. - art. 302 bis U (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187694", "@num": "302 bis WA", "#text": "Code général des impôts, CGI. - art. 302 bis WA (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187691", "@num": "302 bis WB", "#text": "Code général des impôts, CGI. - art. 302 bis WB (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187686", "@num": "302 bis WC", "#text": "Code général des impôts, CGI. - art. 302 bis WC (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187726", "@num": "302 bis WD", "#text": "Code général des impôts, CGI. - art. 302 bis WD (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187683", "@num": "302 bis WF", "#text": "Code général des impôts, CGI. - art. 302 bis WF (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187679", "@num": "302 bis ZA", "#text": "Code général des impôts, CGI. - art. 302 bis ZA (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187733", "@num": "302 bis ZL", "#text": "Code général des impôts, CGI. - art. 302 bis ZL (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187673", "@num": "302 bis ZM", "#text": "Code général des impôts, CGI. - art. 302 bis ZM (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187669", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187666", "@num": "723", "#text": "Code général des impôts, CGI. - art. 723 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187662", "@num": "730", "#text": "Code général des impôts, CGI. - art. 730 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187659", "@num": "790 H", "#text": "Code général des impôts, CGI. - art. 790 H (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187652", "@num": "809", "#text": "Code général des impôts, CGI. - art. 809 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187646", "@num": "828", "#text": "Code général des impôts, CGI. - art. 828 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053099747", "@fin": "2999-01-01", "#text": "Section 2 : Code général des impôts", "@debut": "2025-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053100132", "@fin": "2999-01-01", "#text": "Chapitre Ier : Modifications des codes et lois fiscaux", "@debut": "2025-12-21" } ] }, "@cid": "JORFTEXT000053091516", "@nor": "ECOE2528369R", "@num": "2025-1247", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053091516", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2025-12-21", "@id_txt": "LEGITEXT000053099709", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle, énergétique et numérique", "@date_publi": "2025-12-20", "@date_signature": "2025-12-17", "@num_parution_jo": "0298" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053100831", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091838", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 256-00 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. Chapitre premier : Taxe sur la valeur ajoutée, Sct. Section 0I : Définition du territoire communautaire, Art. 256-0, Sct. Section I : Champ d'application, Sct. I : Opérations obligatoirement imposables, Art. 256, Art. 256 bis, Art. 256 ter, Art. 256 A, Art. 256 B, Art. 257, Art. 257 bis, Art. 257 ter, Sct. I bis : Territorialité, Art. 258, Art. 258 A, Art. 258 C, Art. 258 D, Art. 259-0, Art. 259, Art. 259-0 A, Art. 259 A, Art. 259 B, Art. 259 C, Art. 259 D, Sct. II : Opérations imposables sur option, Art. 260, Art. 260 A, Art. 260 B, Art. 260 C, Art. 260 CA, Sct. II bis : Location de locaux destinés au logement en meublé, Art. 260 D, Sct. III : Opérations exonérées, Art. 261, Art. 261 A, Art. 261 B, Art. 261 C, Art. 261 D, Art. 261 E, Art. 261 G, Art. 262-00 bis, Art. 262-0 bis, Art. 262, Art. 262 bis, Art. 262 ter, Art. 263, Art. 264, Sct. Section II : Assiette de la taxe, Sct. II : Régime du chiffre d'affaires réel, Art. 266, Art. 267, Art. 267 bis, Art. 268, Art. 268 bis, Art. 268 ter, Sct. Section III : Fait générateur et exigibilité, Art. 269, Sct. Section IV : Liquidation de la taxe, Sct. I : Dispositions générales, Art. 270, Sct. II : Déductions, Art. 271, Art. 272, Art. 273, Art. 273 septies A, Art. 273 septies B, Art. 273 septies C, Art. 273 septies D, Sct. III : Régime suspensif, Art. 275, Art. 276, Art. 277 A, Sct. Section V : Calcul de la taxe, Sct. I : Taux, Art. 278-0, Art. 278-0 B, Sct. A : Taux normal, Art. 278, Sct. B : Taux réduit, Art. 278-0 bis, Art. 278-0 bis A, Art. 278 bis, Art. 278 quater, Art. 278 sexies, Art. 278 sexies-0 A, Art. 278 sexies A, Art. 278 sexies B, Art. 279-0 bis, Art. 279-0 bis A, Art. 279 bis, Sct. G : Taux particuliers, Art. 281 quater, Art. 281 sexies, Art. 281 octies, Sct. Section VI : Redevables de la taxe, Art. 283-0, Art. 283, Art. 283 bis, Art. 284, Art. 285 A, Sct. Section VI bis : Retenue de la taxe sur les droits d'auteurs, Art. 285 bis, Sct. Section VII : Obligations des redevables, Sct. I : Obligations générales, Sct. A : Déclarations d'existence et comptabilité, Art. 286, Sct. A bis : Identification des personnes ne remplissant plus les conditions pour bénéficier du régime dérogatoire prévu au 2° du I de l'article 256 bis, Art. 286 bis, Sct. A ter : Numéro individuel d'identification, Art. 286 ter, Art. 286 ter A, Sct. A quater : Tenue des registres, Art. 286 quater, Art. 286 quinquies, Art. 286 sexies, Sct. B : Déclarations de recettes, Sct. C : Factures, Art. 289-0, Art. 289, Art. 289 bis, Sct. D : Désignation d'un représentant en France, Art. 289 A, Art. 289 A bis, Sct. E : Etat récapitulatif des clients, Art. 289 B, Sct. G : Demande de remboursement de la taxe sur la valeur ajoutée supportée dans un autre Etat membre, Art. 289 D, Sct. II : Obligations particulières de transmission d'informations, Art. 290, Art. 290 A, Sct. II bis : Plateformes de dématérialisation partenaires, Art. 290 B, Sct. III : Agriculture, Art. 290 bis, Sct. IV : Etablissements de spectacles, Art. 290 quater, Sct. V : Travaux immobiliers, Art. 290 quinquies, Sct. Section VIII : Importations, Art. 291, Art. 292, Art. 292 A, Art. 293, Art. 293 A, Art. 293 A bis, Art. 293 A ter, Art. 293 A quater, Sct. Section VIII bis : Franchise en base, Art. 293-0 B, Art. 293 B, Art. 293 B bis, Art. 293 B ter, Art. 293 BA, Art. 293 C, Art. 293 D, Art. 293 E, Art. 293 F, Sct. Section IX : Régimes spéciaux, Sct. I : Départements d'outre-mer, Art. 294, Art. 295, Art. 296, Art. 296 bis, Art. 296 ter, Art. 296 quater, Sct. II : Corse, Art. 297, Sct. II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité, Art. 297 A, Art. 297 C, Art. 297 D, Art. 297 E, Art. 297 F, Art. 297 G, Sct. III : Produits pétroliers, Art. 298, Sct. IV : Exploitants agricoles, Art. 298 bis, Art. 298 quater, Art. 298 quinquies, Sct. V : Opérations intracommunautaires portant sur des moyens de transport neufs ou d'occasion, Art. 298 sexies, Art. 298 sexies A, Sct. VI : Régime de la presse et de ses fournisseurs, Art. 298 septies, Art. 298 octies, Art. 298 nonies, Art. 298 decies, Art. 298 undecies, Art. 298 terdecies, Sct. VII : Opérations portant sur les tabacs manufacturés, Art. 298 quaterdecies, Art. 298 quindecies, Art. 298 sexdecies, Sct. VIII : Régime applicable à l'or d'investissement., Art. 298 sexdecies A, Art. 298 sexdecies B, Art. 298 sexdecies C, Art. 298 sexdecies D, Art. 298 sexdecies E, Sct. IX : Régimes particuliers applicables aux assujettis qui fournissent des prestations de services à des personnes non assujetties ou qui effectuent des ventes à distance de biens ou certaines livraisons intérieures de biens, Sct. A : Régime particulier applicable aux prestations de services fournies par des assujettis non établis sur le territoire de l'Union européenne, Art. 298 sexdecies F, Sct. B : Régime particulier applicable aux ventes à distance intracommunautaires de biens, aux livraisons de biens effectuées dans un Etat membre par des interfaces électroniques facilitant ces livraisons et aux services fournis par des assujettis établis sur le territoire de l'Union européenne, mais non dans l'Etat membre de consommation, Art. 298 sexdecies G, Sct. C : Régime particulier applicable aux ventes à distance de biens importés de territoires ou de pays tiers, Art. 298 sexdecies H, Sct. X : Régime particulier pour la déclaration et le paiement de la taxe sur la valeur ajoutée à l'importation, Art. 298 sexdecies I, Sct. XI : Biens transitant par un entrepôt ou une plateforme logistique de stockage, Art. 298 sexdecies J, Sct. Section X : Modalités d'application, Art. 298 septdecies, Art. 298 octodecies \n
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A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 302 bis ZL, Art. 302 bis WD \n
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A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. Titre II : Taxes sur les biens et services, Sct. Titre II bis : Dispositions communes aux impôts directs et aux taxes sur les biens et services, Art. 302 bis MB, Art. 302 bis P, Art. 302 bis S, Art. 302 bis U, Art. 302 bis WA, Art. 302 bis WB, Art. 302 bis WC, Art. 302 bis WF, Art. 302 bis ZA, Art. 302 bis ZM, Art. 302 decies, Sct. Titre III : Taxes sur les alcools et tabacs autres que l'accise, Art. 723, Art. 730, Art. 790 H, Art. 809, Art. 828, Art. 1042, Art. 1115\n
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Article 278 AUTONOME ABROGE_DIFF, en vigueur du 01/01/2014 au 01/09/2026 (Code général des impôts)