{ "article": { "LEGIARTI000037993330": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "321", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037993330", "URL": "article/LEGI/ARTI/00/00/37/99/33/LEGIARTI000037993330.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du VI de l'article 193 de la loi n° 2018-1317 du 28 décembre 2018, les dispositions de l'article 321 telles qu'elles résultent du b du 3° du I dudit article entrent en vigueur le 1er janvier 2020.
\n

" }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000041472068", "@num": "193", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 193 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025071017", "@fin": "2020-01-01", "#text": "Chapitre préliminaire : La dématérialisation des actes", "@debut": "2011-12-30" }, { "@id": "LEGISCTA000037993333", "@fin": "2999-01-01", "#text": "Chapitre préliminaire : Dispositions générales", "@debut": "2020-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@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": "LEGIARTI000006615826", "@fin": "2020-01-01", "@num": "321", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993330", "@fin": "2022-01-01", "@num": "321", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981819", "@fin": "2999-01-01", "@num": "321", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le présent titre ne s'applique pas aux taxes recouvrées et contrôlées selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que les contributions indirectes ou que les taxes sur le chiffre d'affaires.

" } }, "LEGIARTI000037935706": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "193", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037935706", "URL": "article/LEGI/ARTI/00/00/37/93/57/LEGIARTI000037935706.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000037993384", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993381", "@num": "1651 H", "#text": "Code général des impôts, CGI. - art. 1651 H (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993374", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038049774", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041534638", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993370", "@num": "1790", "#text": "Code général des impôts, CGI. - art. 1790 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993421", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038049454", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993412", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993400", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038049500", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993396", "@num": "292", "#text": "Code général des impôts, CGI. - art. 292 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993389", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986556", "@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": "LEGIARTI000037993436", "@num": "L234", "#text": "Livre des procédures fiscales - art. L234 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038049799", "@num": "L234", "#text": "Livre des procédures fiscales - art. L234 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993439", "@num": "L45 C", "#text": "Livre des procédures fiscales - art. L45 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037967578", "#text": "Code des douanes - Chapitre VII : Conditions d'exercice des missio... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037967191", "#text": "Code des douanes - Chapitre préliminaire : Dispositions générales\r\n (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037993333", "#text": "Code des douanes - Chapitre préliminaire : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037993351", "#text": "Code des douanes - Titre X : Impositions relevant des missions fis... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993344", "@num": "266 decies", "#text": "Code des douanes - art. 266 decies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014559", "@num": "266 duodecies", "#text": "Code des douanes - art. 266 duodecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037967483", "@num": "266 nonies A", "#text": "Code des douanes - art. 266 nonies A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993347", "@num": "266 septies", "#text": "Code des douanes - art. 266 septies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469025", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993338", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993335", "@num": "285", "#text": "Code des douanes - art. 285 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037967580", "@num": "285 decies", "#text": "Code des douanes - art. 285 decies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816875", "@num": "285 sexies", "#text": "Code des douanes - art. 285 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037967582", "@num": "285 undecies", "#text": "Code des douanes - art. 285 undecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993330", "@num": "321", "#text": "Code des douanes - art. 321 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993328", "@num": "440 bis", "#text": "Code des douanes - art. 440 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037967193", "@num": "84 A", "#text": "Code des douanes - art. 84 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993433", "@num": "L151-1", "#text": "Code de l'environnement - art. L151-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038041805", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET MESURES BUDGÉTAIRES NON RATTACHÉES", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935170", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935172", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2018-12-31" } ] }, "@cid": "JORFTEXT000037882341", "@nor": "CPAX1823550L", "@num": "2018-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037882341", "@c_titre_court": "LOI n° 2018-1317 du 28 décembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2018-12-31", "@id_txt": "LEGITEXT000037935164", "@c_titre_court": "LOI n°2018-1317 du 28 décembre 2018" } ], "@date_publi": "2018-12-30", "@date_signature": "2018-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037935706", "@fin": "2020-01-01", "@num": "193", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472068", "@fin": "2999-01-01", "@num": "193", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037882549", "@fin": "2999-01-01", "@num": "193", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à V.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 271, Art. 277 A, Art. 287, Art. 292, Art. 298, Art. 302 decies, Art. 1651, Art. 1651 H, Art. 1695, Art. 1790 \n
\n

A créé les dispositions suivantes :

-Code des douanes
\nSct. Chapitre préliminaire : Dispositions générales, Art. 84 A \n
\n

A modifié les dispositions suivantes :

-Code des douanes
\nSct. Titre X : Impositions relevant des missions fiscales de la douane, Art. 266 sexies, Art. 266 septies, Art. 266 decies, Art. 266 undecies, Art. 285, Sct. Chapitre préliminaire : Dispositions générales, Art. 321, Art. 440 bis \n
\n

A abrogé les dispositions suivantes :

-Code des douanes
\nArt. 266 duodecies, Art. 285 sexies \n
\n

A créé les dispositions suivantes :

-Code des douanes
\nSct. Chapitre VII : Conditions d'exercice des missions fiscales, Art. 285 decies, Art. 285 undecies \n
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales
\nArt. L45 C, Art. L234\n
\n

-Code de l'environnement
\nArt. L151-1 \n
\n

A abrogé les dispositions suivantes :

-Loi
\nArt. 45 \n
\n

A créé les dispositions suivantes :

-Code des douanes
\nArt. 266 nonies A \n
\n

VI.-A.-Les I à V, à l'exception des b et c du 1°, du b du 3°, du 5° et du b du 9° du II ainsi que du b du 2° du III, entrent en vigueur le 1er janvier 2020.

Ils s'appliquent aux opérations pour lesquelles le fait générateur de la taxe générale sur les activités polluantes ou l'exigibilité de la taxe sur la valeur ajoutée intervient à compter de cette même date.

Toutefois, les articles 266 septies, 266 undecies, 266 duodecies, 285 sexies et 440 bis du code des douanes, l'article 302 decies du code général des impôts et l'article L. 151-1 du code de l'environnement, dans leur rédaction en vigueur le 31 décembre 2019, restent applicables aux opérations mentionnées aux 1 et 1 bis de l'article 266 septies du code des douanes pour lesquelles le fait générateur de la taxe générale sur les activités polluantes intervient avant le 1er janvier 2021.

B.-Les b et c du 1°, le b du 3°, le 5° et le b du 9° du II ainsi que le b du 2° du III entrent en vigueur le 1er janvier 2021. Ils sont applicables aux opérations pour lesquelles l'exigibilité de la taxe sur la valeur ajoutée intervient à compter de cette même date.

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I. à V.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 271, Art. 277 A, Art. 287, Art. 292, Art. 298, Art. 302 decies, Art. 1651, Art. 1651 H, Art. 1695, Art. 1790\n
\n

A créé les dispositions suivantes :

-Code des douanes
Sct. Chapitre préliminaire : Dispositions générales, Art. 84 A \n
\n

A modifié les dispositions suivantes :

-Code des douanes
Sct. Titre X : Impositions relevant des missions fiscales de la douane, Art. 266 sexies, Art. 266 septies, Art. 266 decies, Art. 266 undecies, Art. 285, Sct. Chapitre préliminaire : Dispositions générales, Art. 321, Art. 440 bis \n
\n

A abrogé les dispositions suivantes :

-Code des douanes
\nArt. 266 duodecies, Art. 285 sexies \n
\n

A créé les dispositions suivantes :

-Code des douanes
Sct. Chapitre VII : Conditions d'exercice des missions fiscales, Art. 285 decies, Art. 285 undecies \n
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales
\nArt. L45 C, Art. L234\n
\n

-Code de l'environnement
\nArt. L151-1 \n
\n

A abrogé les dispositions suivantes :

-Loi
\nArt. 45 \n
\n

A créé les dispositions suivantes :

-Code des douanes
\nArt. 266 nonies A \n
\n

VI.-A.-Les I à V, à l'exception des b et c du 1°, du b du 3°, du 5°, du b du 9° et du 10° du II ainsi que du b du 2° du III, entrent en vigueur le 1er janvier 2020.

B.-Les b et c du 1°, le b du 3°, le 5°, le b du 9° et le 10° du II ainsi que le b du 2° du III entrent en vigueur le 1er janvier 2021. Ils sont applicables aux opérations pour lesquelles l'exigibilité de la taxe sur la valeur ajoutée intervient à compter de cette même date.

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Article 321 AUTONOME MODIFIE, en vigueur du 01/01/2020 au 01/01/2022 (Code des douanes)