{ "article": { "LEGIARTI000030009185": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "52", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000030009185", "URL": "article/LEGI/ARTI/00/00/30/00/91/LEGIARTI000030009185.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030061481", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061485", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061495", "@num": "285", "#text": "Code des douanes - art. 285 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030643790", "@fin": "2999-01-01", "#text": "I. Mesures fiscales non rattachés", "@debut": "2014-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030009171", "@fin": "2999-01-01", "#text": "Titre III : DISPOSITIONS PERMANENTES I. - MESURES FISCALES NON RATTACHÉES", "@debut": "2014-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030063055", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2014-12-30" } ] }, "@cid": "JORFTEXT000029990432", "@nor": "FCPX1425969L", "@num": "2014-1655", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029990432", "@c_titre_court": "LOI n° 2014-1655 du 29 décembre 2014" }, { "@fin": "2999-01-01", "#text": "LOI n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 (1)", "@debut": "2014-12-30", "@id_txt": "LEGITEXT000030009165", "@c_titre_court": "LOI n°2014-1655 du 29 décembre 2014" } ], "@date_publi": "2014-12-30", "@date_signature": "2014-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030009185", "@fin": "2999-01-01", "@num": "52", "@etat": "VIGUEUR", "@debut": "2014-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029991244", "@fin": "2999-01-01", "@num": "52", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I et II. - A modifié les dispositions suivantes :

- Code des douanes
\nArt. 285\n
\n

- Code général des impôts, CGI.
\n
\nArt. 287, Art. 1695\n
\n
\n
\n

III. - Les I et II s'appliquent aux opérations d'importation dont le fait générateur intervient à compter du 1er janvier 2015.
\n

\n
\n
" } }, "LEGIARTI000030061481": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1695", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-22", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030061481", "URL": "article/LEGI/ARTI/00/00/30/06/14/LEGIARTI000030061481.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030009185", "@num": "52", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000036365367", "@num": "87", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000032747197", "@num": "285", "#text": "Code des douanes - art. 285 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304331", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873485", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309589", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147289", "@fin": "2999-01-01", "#text": "IV : Dispositions applicables aux taxes à l'importation, aux produits pétroliers et à la sortie d'un régime d'entrepôt", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133931", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000049235331", "@fin": "1951-12-19", "@num": "1695", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049404680", "@fin": "1954-08-15", "@num": "1695", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607468", "@fin": "1979-07-01", "@num": "1695", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313608", "@fin": "1996-05-12", "@num": "1695", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313609", "@fin": "2011-01-01", "@num": "1695", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021948744", "@fin": "2015-01-01", "@num": "1695", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061481", "@fin": "2016-06-22", "@num": "1695", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747589", "@fin": "2017-01-01", "@num": "1695", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816991", "@fin": "2020-01-01", "@num": "1695", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993374", "@fin": "2019-12-30", "@num": "1695", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534638", "@fin": "2021-07-01", "@num": "1695", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049774", "@fin": "2022-01-01", "@num": "1695", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471222", "@fin": "2021-12-31", "@num": "1695", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983717", "@fin": "2023-12-31", "@num": "1695", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838491", "@fin": "2999-01-01", "@num": "1695", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - La taxe sur la valeur ajoutée est perçue, à l'importation, comme en matière de douane.

La taxe sur la valeur ajoutée exigible lors de la mise à la consommation des produits pétroliers visés au 1° du 1 de l'article 298 est perçue par la direction générale des douanes et droits indirects.

Pour les transports qui sont désignés par décret (1), la perception est opérée lors du passage en douane et selon les règles, garanties et sanctions prévues en matière douanière.

La taxe sur la valeur ajoutée due lors de la sortie de l'un des régimes mentionnés aux 1°, a du 2° et 7° du I de l'article 277 A ou lors du retrait de l'autorisation d'ouverture du régime fiscal suspensif mentionné au a du 2° du même I est perçue comme en matière de douane.

II. - Par dérogation aux premier et dernier alinéas du I, les personnes assujetties à la taxe sur la valeur ajoutée établies sur le territoire de l'Union européenne et redevables de la taxe pour des opérations d'importation réalisées en France peuvent, sur option, porter le montant de la taxe constatée par l'administration des douanes sur la déclaration mentionnée à l'article 287, lorsqu'elles sont titulaires d'un agrément à la procédure simplifiée de dédouanement avec domiciliation unique instituée en application de l'article 76 du règlement (CEE) n° 2913/92 du Conseil, du 12 octobre 1992, établissant le code des douanes communautaire et des paragraphes 2 et 3 de l'article 253 du règlement (CEE) n° 2454/93 de la Commission, du 2 juillet 1993, fixant certaines dispositions d'application du règlement (CEE) n° 2913/92 du Conseil établissant le code des douanes communautaire.
\n
Les personnes assujetties à la taxe sur la valeur ajoutée non établies sur le territoire de l'Union européenne et redevables de la taxe pour des opérations d'importation réalisées en France peuvent bénéficier de l'option mentionnée au premier alinéa du présent II lorsque le représentant en douane, au sens de l'article 5 du règlement (CEE) n° 2913/92 du Conseil, du 12 octobre 1992, précité, auquel elles ont recours pour effectuer ces opérations a obtenu, pour leur compte, l'agrément à la procédure simplifiée de dédouanement avec domiciliation unique.
\n
L'option prévue aux deux premiers alinéas du présent II prend effet le premier jour du mois suivant celui de la demande et prend fin le 31 décembre de la troisième année suivante. Elle est renouvelable par tacite reconduction, par période de trois années civiles, sauf dénonciation formulée au moins deux mois avant l'expiration de chaque période.

(1) Annexe III, art. 384 A bis.

" } }, "LEGIARTI000030061485": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030061485", "URL": "article/LEGI/ARTI/00/00/30/06/14/LEGIARTI000030061485.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 20 XVII D de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article 287, dans leur rédaction issue de la présente loi, s'appliquent aux acomptes dus à compter du 1er janvier 2015.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018034288", "@num": "35", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000020353667", "@num": "92", "#text": "LOI n°2009-258\n du 5 mars 2009 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000025048252", "@num": "18", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGIARTI000028428499", "@num": "20", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030009185", "@num": "52", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030043096", "#text": "DÉCRET n°2014-1686 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002270", "@nortexte": "FCPE1413227D", "@numtexte": "2014-1686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030741870", "#text": "DÉCRET n°2015-669 du 15 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030741405", "@nortexte": "FCPE1431100D", "@numtexte": "2015-669", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000036255321", "@num": "5", "#text": "Décret n°2017-1749 du 22 décembre 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036252190", "@nortexte": "CPAB1722542D", "@numtexte": "2017-1749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000036354036", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000044948905", "@num": "7", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000043051139", "@num": "1", "#text": "Arrêté du 11 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042980413", "@nortexte": "CCPE2100435A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-11" }, { "@id": "LEGIARTI000043389186", "@num": "1", "#text": "Décret n°2021-451 du 15 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000044604095", "@num": "L162-2", "#text": "Code des impositions sur les biens et services - art. L162-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047982542", "@num": "32", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047981773", "@num": "32-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047982523", "@num": "37", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112877", "@num": "52-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049112887", "@num": "52-5", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939249", "@num": "63", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939251", "@num": "64", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045119798", "@num": "1", "#text": "Arrêté du 22 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045119098", "@nortexte": "CCPE2136323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000045866047", "@num": "1", "#text": "Arrêté du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045866049", "@num": "2", "#text": "Arrêté du 3 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045863598", "@nortexte": "ECOE2210245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000045865601", "@num": "1", "#text": "Décret n°2022-851 du 3 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047213632", "@nortexte": "ECOE2237317D", "@numtexte": "2023-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "LEGITEXT000047766249", "#text": "Décret n°2023-522 du 28 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752602", "@nortexte": "ECOE2313304D", "@numtexte": "2023-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-28" }, { "@id": "LEGIARTI000047766284", "@num": "2", "#text": "Décret n°2023-522 du 28 juin 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752602", "@nortexte": "ECOE2313304D", "@numtexte": "2023-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-28" }, { "@id": "LEGIARTI000050009583", "@num": "7", "#text": "Décret n°2023-522 du 28 juin 2023 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752602", "@nortexte": "ECOE2313304D", "@numtexte": "2023-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-28" }, { "@id": "LEGIARTI000047981297", "@num": "1", "#text": "Décret n°2023-786 du 17 août 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000017867568", "@num": "40", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867572", "@num": "41", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469214", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641396", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641391", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - art. 1609 quintricies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038885459", "@num": "1609 septtricies", "#text": "Code général des impôts, CGI. - art. 1609 septtricies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031742753", "@num": "1609 sextricies", "#text": "Code général des impôts, CGI. - art. 1609 sextricies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983728", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466911", "@num": "1609 tertricies", "#text": "Code général des impôts, CGI. - art. 1609 tertricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517151", "@num": "1609 untricies", "#text": "Code général des impôts, CGI. - art. 1609 untricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641245", "@num": "1613 ter", "#text": "Code général des impôts, CGI. - art. 1613 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033713742", "@num": "1622", "#text": "Code général des impôts, CGI. - art. 1622 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313601", "@num": "1693", "#text": "Code général des impôts, CGI. - art. 1693 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038817737", "@num": "1693 quater B", "#text": "Code général des impôts, CGI. - art. 1693 quater B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041534638", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983701", "@num": "1788 A", "#text": "Code général des impôts, CGI. - art. 1788 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059687", "@num": "235 ter X", "#text": "Code général des impôts, CGI. - art. 235 ter X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447781", "@num": "235 ter ZD bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZD bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912117", "@num": "235 ter ZE", "#text": "Code général des impôts, CGI. - art. 235 ter ZE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031779544", "@num": "235 ter ZE bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZE bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815081", "@num": "235 ter ZF", "#text": "Code général des impôts, CGI. - art. 235 ter ZF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304234", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304248", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304284", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910192", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817232", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304470", "@num": "293 A", "#text": "Code général des impôts, CGI. - art. 293 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675677", "@num": "295 A", "#text": "Code général des impôts, CGI. - art. 295 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835065", "@num": "297 A", "#text": "Code général des impôts, CGI. - art. 297 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873402", "@num": "298 bis", "#text": "Code général des impôts, CGI. - art. 298 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084454", "@num": "300", "#text": "Code général des impôts, CGI. - art. 300 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993486", "@num": "302 bis F", "#text": "Code général des impôts, CGI. - art. 302 bis F (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752131", "@num": "302 bis KD", "#text": "Code général des impôts, CGI. - art. 302 bis KD (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364812", "@num": "302 bis KG", "#text": "Code général des impôts, CGI. - art. 302 bis KG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084768", "@num": "302 bis KH", "#text": "Code général des impôts, CGI. - art. 302 bis KH (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826666", "@num": "302 bis MB", "#text": "Code général des impôts, CGI. - art. 302 bis MB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447771", "@num": "302 bis WD", "#text": "Code général des impôts, CGI. - art. 302 bis WD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043036702", "@num": "302 bis Z", "#text": "Code général des impôts, CGI. - art. 302 bis Z (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362302", "@num": "302 bis ZC", "#text": "Code général des impôts, CGI. - art. 302 bis ZC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041480036", "@num": "302 bis ZL", "#text": "Code général des impôts, CGI. - art. 302 bis ZL (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873011", "@num": "302 septies-0 AA", "#text": "Code général des impôts, CGI. - art. 302 septies-0 AA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783025", "@num": "242 quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066036", "@num": "242-0 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295555", "@num": "242-0 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066011", "@num": "267 quater F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066006", "@num": "267 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296208", "@num": "383 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067048", "@num": "111 quater G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067035", "@num": "111 quater U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131962", "@num": "95 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023831526", "@num": "32", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300366", "@num": "38", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030190488", "@num": "39", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386263", "@num": "41 septies M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386269", "@num": "41 septies P", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046327698", "@num": "41-0 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41-0 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045866114", "@num": "50 duodecies A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 duodecies A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020190686", "@num": "204 ter A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826459", "@num": "242 sexies", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811261", "@num": "254", "#text": "Code général des impôts, annexe II, CGIANII. - art. 254 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826480", "@num": "384 D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 384 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826488", "@num": "95 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045865801", "@num": "98 ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 98 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300361", "@num": "39 bis", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 39 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L59 (3è al. du CGI 287)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048218593", "@fin": "1951-05-26", "@num": "287", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049357256", "@fin": "1952-04-15", "@num": "287", "@etat": "MODIFIE", "@debut": "1951-05-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424628", "@fin": "1979-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309527", "@fin": "1982-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309528", "@fin": "1983-12-30", "@num": "287", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309529", "@fin": "1985-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309530", "@fin": "1990-12-30", "@num": "287", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309531", "@fin": "1993-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309532", "@fin": "1994-09-02", "@num": "287", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309533", "@fin": "1995-10-27", "@num": "287", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309534", "@fin": "1999-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309535", "@fin": "2000-03-31", "@num": "287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309536", "@fin": "2001-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309537", "@fin": "2002-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309538", "@fin": "2005-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309539", "@fin": "2005-12-31", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309540", "@fin": "2007-12-29", "@num": "287", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035922", "@fin": "2010-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642700", "@fin": "2011-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374020", "@fin": "2015-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447693", "@fin": "2014-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061485", "@fin": "2017-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816998", "@fin": "2020-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037993400", "@fin": "2019-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041534878", "@fin": "2021-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038049500", "@fin": "2021-07-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012134", "@fin": "2022-01-01", "@num": "287", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471140", "@fin": "2020-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914621", "@fin": "2021-12-30", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873485", "@fin": "2021-12-31", "@num": "287", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983781", "@fin": "2025-01-01", "@num": "287", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826856", "@fin": "2999-01-01", "@num": "287", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre au service des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.

2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.

Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.

Lorsque la taxe exigible annuellement est inférieure à 4 000 €, ils sont admis à déposer leurs déclarations par trimestre civil.

3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A , à l'exception de ceux mentionnés au 3 bis, déposent au titre de chaque exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes semestriels pour la période ultérieure.

Des acomptes semestriels sont versés en juillet et en décembre. Ils sont égaux, respectivement, à 55 % et 40 % de la taxe due au titre de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.

S'il estime que le montant des acomptes déjà versés au titre de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.

S'il estime que la taxe due à raison des opérations réalisées au cours d'un semestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à six mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.

S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.

Les redevables sont dispensés du versement d'acomptes lorsque la taxe due au titre de l'exercice précédent, avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure à 1 000 €. Dans ce cas, le montant total de l'impôt exigible est acquitté lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.

Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes semestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le semestre correspondant.

Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat.

3 bis. Les redevables dont le chiffre d'affaires est inférieur aux limites fixées à l'article 302 septies A et dont le montant de la taxe exigible au titre de l'année précédente est supérieur à 15 000 € déposent mensuellement la déclaration mentionnée au 1 du présent article.

4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.

5. Dans la déclaration prévue au 1, doivent notamment être identifiés :

a) Le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de l'Union européenne, des livraisons de gaz naturel, d'électricité, de chaleur ou de froid imposables sur le territoire d'un autre Etat membre de l'Union européenne et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;

b) Le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de l'Union européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B, des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283 et des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles l'acquéreur est désigné comme redevable de la taxe conformément aux dispositions du 2 quinquies de ce dernier article ;

b bis) Le montant hors taxes des opérations mentionnées au 2 sexies de l'article 283 réalisées ou acquises par l'assujetti ;

b ter) Le montant total, hors taxe sur la valeur ajoutée, des services pour lesquels le preneur est redevable de la taxe en application, d'une part, du second alinéa du 1, d'autre part et distinctement, du 2 de l'article 283 ;

b quater) Le montant total, hors taxe sur la valeur ajoutée, des importations mentionnées à l'article 291 pour lesquelles le redevable a exercé l'option prévue au II de l'article 1695 ;

c) Le montant total hors taxes des transmissions mentionnées à l'article 257 bis, dont a bénéficié l'assujetti ou qu'il a réalisées.

" } }, "LEGIARTI000030061495": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "285", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-22", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030061495", "URL": "article/LEGI/ARTI/00/00/30/06/14/LEGIARTI000030061495.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006069720", "#text": "Arrêté du 28 janvier 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGITEXT000006069720", "#text": "Arrêté du 28 janvier 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326932", "@num": "1", "#text": "Arrêté du 28 janvier 1982 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326933", "@num": "2", "#text": "Arrêté du 28 janvier 1982 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326933", "@num": "2", "#text": "Arrêté du 28 janvier 1982 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326934", "@num": "3", "#text": "Arrêté du 28 janvier 1982 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326934", "@num": "3", "#text": "Arrêté du 28 janvier 1982 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326935", "@num": "ANNEXE", "#text": "Arrêté du 28 janvier 1982 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326935", "@num": "ANNEXE", "#text": "Arrêté du 28 janvier 1982 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGITEXT000006057338", "#text": "Arrêté du 27 février 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617853", "@num": "1", "#text": "Arrêté du 27 février 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617853", "@num": "1", "#text": "Arrêté du 27 février 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617854", "@num": "2", "#text": "Arrêté du 27 février 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617855", "@num": "3", "#text": "Arrêté du 27 février 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617855", "@num": "3", "#text": "Arrêté du 27 février 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617856", "@num": "4", "#text": "Arrêté du 27 février 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617857", "@num": "Annexe", "#text": "Arrêté du 27 février 1987 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000030009185", "@num": "52", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 280", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033813325", "@num": "413", "#text": "Code des douanes - art. 413 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006842509", "@num": "L211-4", "#text": "Code des ports maritimes - art. L211-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074233", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044035312", "@num": "L5321-3", "#text": "Code des transports - art. L5321-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030030686", "@num": "R5312-74", "#text": "Code des transports - art. R5312-74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030030868", "@num": "R5313-49", "#text": "Code des transports - art. R5313-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006842500", "@num": "L211-1", "#text": "Code des ports maritimes - art. L211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074233", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006842500", "@num": "L211-1", "#text": "Code des ports maritimes - art. L211-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074233", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122064", "@fin": "2999-01-01", "#text": "Chapitre VI : Droits et taxes divers.", "@debut": "1961-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615254", "@fin": "2015-01-01", "@num": "285", "@etat": "MODIFIE", "@debut": "1978-07-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061495", "@fin": "2016-06-22", "@num": "285", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747197", "@fin": "2020-01-01", "@num": "285", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993335", "@fin": "2999-01-01", "@num": "285", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. L'administration des douanes est également chargée, sans préjudice du II de l'article 1695 du code général des impôts, de recouvrer ou de faire garantir la perception des taxes sur le chiffre d'affaires, des taxes intérieures prévues par la législation des contributions indirectes et de tous autres droits et taxes exigibles à l'importation ou à l'exportation.

2. S'il s'agit d'importations dépourvues de tout caractère commercial, l'administration des douanes peut percevoir forfaitairement les taxes sur le chiffre d'affaires, les taxes intérieures et tous autres droits et taxes exigibles à l'importation sur les marchandises faisant l'objet de petits envois adressés à des particuliers ou contenues dans les bagages personnels des voyageurs.

La taxe forfaitaire est recouvrée par le service des douanes suivant les mêmes règles, sous les mêmes garanties et les mêmes sanctions qu'en matière de droit de douane.

Les conditions d'application de ladite taxe, et notamment ses taux et son assiette, sont fixées par un arrêté du ministre de l'économie et des finances.

3. Conformément aux dispositions des articles L. 211-1 et suivants du code des ports maritimes, il peut être perçu dans les ports maritimes un droit de port en raison des opérations commerciales ou des séjours qui y sont effectués.

4. Les taxes et redevances composant le droit de port sont perçues comme en matière de douane ; les infractions sont constatées et punies, les poursuites sont effectuées et les instances sont instruites et jugées comme en matière de douane.

Les frais de perception et de procédure incombant à l'administration sont prélevés sur le produit des taxes et redevances dans les conditions fixées par arrêté du ministre du budget.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000030061481", "cible": true, "cidtexte": "JORFTEXT000029990432", "id": "LEGIARTI000030009185", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000030061485", "cible": true, "cidtexte": "JORFTEXT000029990432", "id": "LEGIARTI000030009185", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000030061495", "cible": true, "cidtexte": "JORFTEXT000029990432", "id": "LEGIARTI000030009185", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030009185", "liens_entrants": true }

Article 52 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 31/12/2014 (LOI n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 (1))