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Conformément à l'article 42 du décret n° 2020-68 du 30 janvier 2020, ces dispositions entrent en vigueur le 1er février 2020. Les demandes de décisions administratives individuelles présentées avant cette date demeurent soumises aux dispositions applicables à la date de leur présentation.

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L'agrément est délivré par décision du directeur interrégional ou du directeur régional des douanes et droits indirects compétent, mentionnés à l'article 275 ter B.

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art. 202 L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531239", "@num": "202 M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 M (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531242", "@num": "202 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531245", "@num": "202 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531248", "@num": "275 bis F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 bis F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531257", "@num": "275 ter B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531262", "@num": "275 ter C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531266", "@num": "275 ter D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531272", "@num": "275 ter E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531275", "@num": "275 ter G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531283", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304896", "@num": "535", "#text": "Code général des impôts, CGI. - art. 535", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "article 111 I de l'annexe III au code général des impôts", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article 535 II du code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000041508570", "@fin": "2999-01-01", "#text": "Chapitre VI : Dispositions modifiant le code général des impôts", "@debut": "2020-02-01" } ] }, "@cid": "JORFTEXT000041505712", "@nor": "CPAP1931021D", "@num": "2020-68", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2020-68 du 30 janvier 2020 relatif à la déconcentration des décisions administratives individuelles dans les domaines de l'action et des comptes publics", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000041505712", "@c_titre_court": "Décret n°2020-68 du 30 janvier 2020" }, { "@fin": "2999-01-01", "#text": "Décret n° 2020-68 du 30 janvier 2020 relatif à la déconcentration des décisions administratives individuelles dans les domaines de l'action et des comptes publics", "@debut": "2020-02-01", "@id_txt": "LEGITEXT000041508542", "@c_titre_court": "Décret n°2020-68 du 30 janvier 2020" } ], "@ministere": "Ministère de l'action et des comptes publics", "@date_publi": "2020-01-31", "@date_signature": "2020-01-30", "@num_parution_jo": "0026" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000041508634", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000041505800", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 202 E, Art. 202 F, Art. 202 G, Art. 202 L, Art. 202 M, Art. 202 N, Art. 202 O, Art. 275 bis F, Art. 275 ter B, Art. 275 ter C, Art. 275 ter D, Art. 275 ter E, Art. 275 ter G, Art. 289\n
\n

\n
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Article 275 ter C AUTONOME VIGUEUR, en vigueur depuis le 01/02/2020 (Code général des impôts, annexe II)