{ "article": { "LEGIARTI000042851847": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010 quater", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-30", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042851847", "URL": "article/LEGI/ARTI/00/00/42/85/18/LEGIARTI000042851847.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au V.- A. de l'article 55 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021,ces dispositions entrent en vigueur le 1er janvier 2022.

Conformément au V.- B. de l'article 55 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, par dérogation, l'article 302 decies du code général des impôts, dans sa rédaction résultant du b du 2° du I de cet article, ainsi que le 2° de l'article 1010, les articles 1010 bis à 1010 sexies et l'article 1010 nonies du code général des impôts, dans leur rédaction résultant du 6° du I de cet article, sont applicables aux utilisations de véhicules mentionnés au A du I de l'article 1010 nonies du code général des impôts intervenant à compter du 1er janvier 2021.

Toutefois, la taxe annuelle à l'essieu s'applique, sans exonération, aux véhicules suivants lorsqu'ils ne sont pas couverts par un accord de la Commission européenne mentionné au b du 2 de l'article 6 de la directive 1999/62/CE du Parlement européen et du Conseil du 17 juin 1999 relative à la taxation des poids lourds pour l'utilisation de certaines infrastructures :

1° Véhicules qui ne sont pas utilisés par des entreprises pour les besoins de la réalisation d'une activité économique, au sens du 8° de l'article 1007 du code général des impôts ;

2° Véhicules mentionnés au 2° du III de l'article 1010 bis du même code et au 3° du IV de l'article 1010 nonies dudit code.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042778471", "@num": "55", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044602871", "@num": "L421-157", "#text": "Code des impositions sur les biens et services - art. L421-157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000042843483", "@fin": "2021-12-30", "#text": "1° : Règles communes de fonctionnement", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179745", "@fin": "2022-01-01", "#text": "II : Taxe sur les véhicules des sociétés", "@debut": "1987-12-31" }, { "@id": "LEGISCTA000042910600", "@fin": "2021-12-30", "#text": "II : Taxes à l'utilisation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162648", "@fin": "2022-01-01", "#text": "Section III : Taxes sur les véhicules à moteur", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042851847", "@fin": "2021-12-30", "@num": "1010 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les taxes deviennent exigibles lors de l'intervention du fait générateur.

" } }, "LEGIARTI000042778471": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "55", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2023-03-11", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042778471", "URL": "article/LEGI/ARTI/00/00/42/77/84/LEGIARTI000042778471.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042932991", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042932915", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000042843491", "#text": "Code général des impôts, CGI. - 2° : Tarifs et règles particulières (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000042843483", "#text": "Code général des impôts, CGI. - 1° : Règles communes de fonctionnement (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000042910600", "#text": "Code général des impôts, CGI. - II : Taxes à l'utilisation (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910570", "@num": "1007", "#text": "Code général des impôts, CGI. - art. 1007 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910559", "@num": "1007 bis", "#text": "Code général des impôts, CGI. - art. 1007 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910562", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910638", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851811", "@num": "1010 nonies", "#text": "Code général des impôts, CGI. - art. 1010 nonies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851825", "@num": "1010 octies", "#text": "Code général des impôts, CGI. - art. 1010 octies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851847", "@num": "1010 quater", "#text": "Code général des impôts, CGI. - art. 1010 quater (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042857895", "@num": "1010 quinquies", "#text": "Code général des impôts, CGI. - art. 1010 quinquies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851823", "@num": "1010 septies", "#text": "Code général des impôts, CGI. - art. 1010 septies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042857905", "@num": "1010 sexies", "#text": "Code général des impôts, CGI. - art. 1010 sexies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043011059", "@num": "1012 quater", "#text": "Code général des impôts, CGI. - art. 1012 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043056303", "@num": "1012 ter", "#text": "Code général des impôts, CGI. - art. 1012 ter (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910594", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910573", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910663", "@num": "265 septies", "#text": "Code des douanes - art. 265 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365459", "@num": "284 bis", "#text": "Code des douanes - art. 284 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615242", "@num": "284 bis A", "#text": "Code des douanes - art. 284 bis A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469303", "@num": "284 bis B", "#text": "Code des douanes - art. 284 bis B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366700", "@num": "284 quater", "#text": "Code des douanes - art. 284 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615246", "@num": "284 quinquies", "#text": "Code des douanes - art. 284 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615248", "@num": "284 sexies", "#text": "Code des douanes - art. 284 sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986566", "@num": "284 ter", "#text": "Code des douanes - art. 284 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910610", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046136587", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046136545", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042778385", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042778391", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2020-12-31" } ] }, "@cid": "JORFTEXT000042753580", "@nor": "ECOX2023814L", "@num": "2020-1721", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2020-1721 du 29 décembre 2020 de finances pour 2021 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042753580", "@c_titre_court": "LOI n°2020-1721 du 29 décembre 2020" }, { "@fin": "2999-01-01", "#text": "LOI n° 2020-1721 du 29 décembre 2020 de finances pour 2021 (1)", "@debut": "2020-12-31", "@id_txt": "LEGITEXT000042778384", "@c_titre_court": "LOI n°2020-1721 du 29 décembre 2020" } ], "@date_publi": "2020-12-30", "@date_signature": "2020-12-29", "@num_parution_jo": "0315" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042778471", "@fin": "2023-03-11", "@num": "55", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047293639", "@fin": "2999-01-01", "@num": "55", "@etat": "VIGUEUR", "@debut": "2023-03-11", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042753646", "@fin": "2999-01-01", "@num": "55", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I à IV.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Sct. II : Taxe à l'utilisation
\n

A modifié les dispositions suivantes :

-Code des douanes
Art. 265 septies
\n

A abrogé les dispositions suivantes :

-Code des douanes
Art. 284 bis, Art. 284 bis A, Art. 284 bis B, Art. 284 ter, Art. 284 quater, Art. 284 quinquies, Art. 284 sexies
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1010-0 A, Art. 1010 B
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1012 ter , Art. 1012 quater
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1010, Art. 1010 bis, Art. 1010 ter
\n

-Code de la sécurité sociale.
Art. L131-8
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. 1° : Règles communes de fonctionnement, Art. 1010 quater, Art. 1010 quinquies, Art. 1010 sexies, Sct. 2° : Tarifs et règles particulières, Art. 1010 septies, Art. 1010 octies, Art. 1010 nonies
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 213, Art. 302 decies, Art. 1007, Art. 1010, Art. 1007 bis
\n

V.-A.-Le 1°, le b du 2°, les 6° et 8° et les a et b du 9° du I ainsi que le III entrent en vigueur le 1er janvier 2022.

Le 7° du I entre en vigueur le 1er janvier 2025.

B.-Par dérogation, l'article 302 decies du code général des impôts, dans sa rédaction résultant du b du 2° du I du présent article, ainsi que le 2° de l'article 1010, les articles 1010 bis à 1010 sexies et l'article 1010 nonies du code général des impôts, dans leur rédaction résultant du 6° du I du présent article, sont applicables aux utilisations de véhicules mentionnés au A du I de l'article 1010 nonies du code général des impôts intervenant à compter du 1er janvier 2021.

Toutefois, la taxe annuelle à l'essieu s'applique, sans exonération, aux véhicules suivants lorsqu'ils ne sont pas couverts par un accord de la Commission européenne mentionné au b du 2 de l'article 6 de la directive 1999/62/ CE du Parlement européen et du Conseil du 17 juin 1999 relative à la taxation des poids lourds pour l'utilisation de certaines infrastructures :

1° Véhicules qui ne sont pas utilisés par des entreprises pour les besoins de la réalisation d'une activité économique, au sens du 8° de l'article 1007 du code général des impôts ;

2° Véhicules mentionnés au 2° du III de l'article 1010 bis du même code et au 3° du IV de l'article 1010 nonies dudit code.

C.-Le d du 3° du I du présent article est applicable pour les taxes dont le fait générateur intervient à compter du 1er mars 2020.

VI.-Avant le 1er octobre 2021, le Gouvernement remet au Parlement un rapport sur l'évaluation de la fiscalité automobile en France.

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art. 1007 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041833779", "@num": "1008", "#text": "Code général des impôts, CGI. - art. 1008 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910562", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041556617", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851811", "@num": "1010 nonies", "#text": "Code général des impôts, CGI. - art. 1010 nonies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851825", "@num": "1010 octies", "#text": "Code général des impôts, CGI. - art. 1010 octies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851847", "@num": "1010 quater", "#text": "Code général des impôts, CGI. - art. 1010 quater (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851823", "@num": "1010 septies", "#text": "Code général des impôts, CGI. - art. 1010 septies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042857905", "@num": "1010 sexies", "#text": "Code général des impôts, CGI. - art. 1010 sexies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041557676", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469240", "@num": "1011", "#text": "Code général des impôts, CGI. - art. 1011 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469237", "@num": "1012", "#text": "Code général des impôts, CGI. - art. 1012 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041425438", "@num": "1012 bis", "#text": "Code général des impôts, CGI. - art. 1012 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043011059", "@num": "1012 quater", "#text": "Code général des impôts, CGI. - art. 1012 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043012300", "@num": "1012 ter", "#text": "Code général des impôts, CGI. - art. 1012 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042847075", "@num": "1012 ter A", "#text": "Code général des impôts, CGI. - art. 1012 ter A (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469278", "@num": "1599 quindecies", "#text": "Code général des impôts, CGI. - art. 1599 quindecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084263", "@num": "1599 vicies", "#text": "Code général des impôts, CGI. - art. 1599 vicies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125468", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041528930", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473240", "@num": "1609 tervicies", "#text": "Code général des impôts, CGI. - art. 1609 tervicies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044877122", "@num": "1613 bis", "#text": "Code général des impôts, CGI. - art. 1613 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873236", "@num": "1613 bis", "#text": "Code général des impôts, CGI. - art. 1613 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873210", "@num": "1613 quater", "#text": "Code général des impôts, CGI. - art. 1613 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873223", "@num": "1613 ter", "#text": "Code général des impôts, CGI. - art. 1613 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817816", "@num": "1628 ter", "#text": "Code général des impôts, CGI. - art. 1628 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469267", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041525566", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701965", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041524066", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044877236", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911177", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873162", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818672", "@num": "1651 L bis", "#text": "Code général des impôts, CGI. - art. 1651 L bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873157", "@num": "1651 M", "#text": "Code général des impôts, CGI. - art. 1651 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993560", "@num": "1698 A", "#text": "Code général des impôts, CGI. - art. 1698 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948748", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873098", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873756", "@num": "170 bis", "#text": "Code général des impôts, CGI. - art. 170 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469254", "@num": "1723 ter-0 B", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873082", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472176", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872971", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873076", "@num": "1808", "#text": "Code général des impôts, CGI. - art. 1808 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873062", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873053", "@num": "1825 C", "#text": "Code général des impôts, CGI. - art. 1825 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818660", "@num": "1825 G", "#text": "Code général des impôts, CGI. - art. 1825 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818664", "@num": "1825 H", "#text": "Code général des impôts, CGI. - art. 1825 H (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818607", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873710", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873645", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873604", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404311", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873531", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044876546", "@num": "244 quater Y", "#text": "Code général des impôts, CGI. - art. 244 quater Y (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 244 quater Y (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000044873518", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873509", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873485", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873474", "@num": "295", "#text": "Code général des impôts, CGI. - art. 295 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873462", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@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" }, { "@id": "LEGIARTI000044873424", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873402", "@num": "298 bis", "#text": "Code général des impôts, CGI. - art. 298 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873385", "@num": "298 octodecies", "#text": "Code général des impôts, CGI. - art. 298 octodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873394", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472789", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469031", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084987", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084987", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043140563", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365562", "@num": "302 E", "#text": "Code général des impôts, CGI. - art. 302 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829240", "@num": "302 F bis", "#text": "Code général des impôts, CGI. - art. 302 F bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829226", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664269", "@num": "302 H quater", "#text": "Code général des impôts, CGI. - art. 302 H quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365528", "@num": "302 H ter", "#text": "Code général des impôts, CGI. - art. 302 H ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664265", "@num": "302 J", "#text": "Code général des impôts, CGI. - art. 302 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472220", "@num": "302 K", "#text": "Code général des impôts, CGI. - art. 302 K (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623641", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623631", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365498", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041412921", "@num": "302 M quater", "#text": "Code général des impôts, CGI. - art. 302 M quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472213", "@num": "302 M ter", "#text": "Code général des impôts, CGI. - art. 302 M ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365489", "@num": "302 P", "#text": "Code général des impôts, CGI. - art. 302 P (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472210", "@num": "302 Q", "#text": "Code général des impôts, CGI. - art. 302 Q (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365484", "@num": "302 R", "#text": "Code général des impôts, CGI. - art. 302 R (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472195", "@num": "302 V bis", "#text": "Code général des impôts, CGI. - art. 302 V bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084638", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084638", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041409764", "@num": "302 bis K bis", "#text": "Code général des impôts, CGI. - art. 302 bis K bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912150", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039805196", "@num": "302 bis ZB bis", "#text": "Code général des impôts, CGI. - art. 302 bis ZB bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873439", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873380", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873358", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873325", "@num": "302 septies A ter B", "#text": "Code général des impôts, CGI. - art. 302 septies A ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873371", "@num": "302 septies AA", "#text": "Code général des impôts, CGI. - art. 302 septies AA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@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": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873318", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873306", "@num": "311 bis", "#text": "Code général des impôts, CGI. - art. 311 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309757", "@num": "312", "#text": "Code général des impôts, CGI. - art. 312 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309765", "@num": "315", "#text": "Code général des impôts, CGI. - art. 315 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305003", "@num": "316", "#text": "Code général des impôts, CGI. - art. 316 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025075724", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305007", "@num": "318", "#text": "Code général des impôts, CGI. - art. 318 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781366", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305009", "@num": "322", "#text": "Code général des impôts, CGI. - art. 322 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283703", "@num": "324", "#text": "Code général des impôts, CGI. - art. 324 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304736", "@num": "329", "#text": "Code général des impôts, CGI. - art. 329 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309777", "@num": "330", "#text": "Code général des impôts, CGI. - art. 330 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305010", "@num": "331", "#text": "Code général des impôts, CGI. - art. 331 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305011", "@num": "332", "#text": "Code général des impôts, CGI. - art. 332 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305012", "@num": "335", "#text": "Code général des impôts, CGI. - art. 335 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305015", "@num": "338", "#text": "Code général des impôts, CGI. - art. 338 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305016", "@num": "339", "#text": "Code général des impôts, CGI. - art. 339 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817076", "@num": "343", "#text": "Code général des impôts, CGI. - art. 343 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873837", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873826", "@num": "39 AC", "#text": "Code général des impôts, CGI. - art. 39 AC (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873817", "@num": "39 AE", "#text": "Code général des impôts, CGI. - art. 39 AE (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873806", "@num": "39 decies G", "#text": "Code général des impôts, CGI. - art. 39 decies G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304747", "@num": "401", "#text": "Code général des impôts, CGI. - art. 401 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662359", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662364", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304757", "@num": "406", "#text": "Code général des impôts, CGI. - art. 406 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304768", "@num": "412", "#text": "Code général des impôts, CGI. - art. 412 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309896", "@num": "435", "#text": "Code général des impôts, CGI. - art. 435 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662369", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305055", "@num": "440 bis", "#text": "Code général des impôts, CGI. - art. 440 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781361", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304799", "@num": "442", "#text": "Code général des impôts, CGI. - art. 442 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283789", "@num": "442 septies", "#text": "Code général des impôts, CGI. - art. 442 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309910", "@num": "444", "#text": "Code général des impôts, CGI. - art. 444 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305058", "@num": "448", "#text": "Code général des impôts, CGI. - art. 448 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872978", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781342", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305060", "@num": "456", "#text": "Code général des impôts, CGI. - art. 456 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873299", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309944", "@num": "494", "#text": "Code général des impôts, CGI. - art. 494 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305089", "@num": "500", "#text": "Code général des impôts, CGI. - art. 500 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873294", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309958", "@num": "508", "#text": "Code général des impôts, CGI. - art. 508 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309966", "@num": "513", "#text": "Code général des impôts, CGI. - art. 513 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662356", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043667364", "@num": "520 bis", "#text": "Code général des impôts, CGI. - art. 520 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873799", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310130", "@num": "564 decies", "#text": "Code général des impôts, CGI. - art. 564 decies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664294", "@num": "564 undecies", "#text": "Code général des impôts, CGI. - art. 564 undecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873285", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873274", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873268", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472810", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662353", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050083548", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304958", "@num": "575 D", "#text": "Code général des impôts, CGI. - art. 575 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469648", "@num": "575 E", "#text": "Code général des impôts, CGI. - art. 575 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304962", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873026", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915207", "@num": "575 I", "#text": "Code général des impôts, CGI. - art. 575 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472799", "@num": "575 M", "#text": "Code général des impôts, CGI. - art. 575 M (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638180", "@num": "575 M", "#text": "Code général des impôts, CGI. - art. 575 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310145", "@num": "625", "#text": "Code général des impôts, CGI. - art. 625 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304983", "@num": "627", "#text": "Code général des impôts, CGI. - art. 627 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305159", "@num": "628", "#text": "Code général des impôts, CGI. - art. 628 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873759", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911321", "@num": "963", "#text": "Code général des impôts, CGI. - art. 963 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872987", "@num": "963", "#text": "Code général des impôts, CGI. - art. 963 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044595078", "@fin": "2999-01-01", "#text": "Chapitre II : Modification des autres codes", "@debut": "2021-12-30" } ] }, "@cid": "JORFTEXT000044590225", "@nor": "ECOE2120672R", "@num": "2021-1843", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044590225", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2021-12-30", "@id_txt": "LEGITEXT000044594784", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-12-29", "@date_signature": "2021-12-22", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000044595100", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044590240", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 302 D, Art. 302 G, Art. 448
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 302 bis K, Art. 302 bis K bis, Sct. Chapitre XV : Taxes dues par les concessionnaires d'autoroutes, Art. 302 bis ZB, Art. 302 bis ZB bis, Sct. Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés, Sct. 1° : Champ d'application, Art. 302 B, Sct. 2° : Définition : territoire communautaire, importation et exportation, Art. 302 C, Sct. 3° : Exigibilité, Art. 302 D, Sct. 4° : Exonérations, Art. 302 D bis , Art. 302 E, Art. 302 F bis, Art. 302 F ter, Sct. 5° : Entrepositaire agréé, Art. 302 G, Sct. 6° : Destinataire enregistré, Art. 302 H ter, Sct. 7° : Expéditeur enregistré, Art. 302 H quater, Sct. 8° : Dispositions applicables aux personnes morales de droit public, Art. 302 J, Sct. 9° : Régime fiscal des pertes constatées sur les produits circulant en suspension de droits, Art. 302 K, Sct. 10° : Régime suspensif, Art. 302 L, Sct. 11° : Formalités et régime fiscal applicables à la circulation des produits, Art. 302 M, Art. 302 M bis, Art. 302 M ter, Art. 302 M quater, Art. 302 P, Sct. 12° : Remboursement des accises, Art. 302 Q, Sct. 13° : Non recouvrement des accises, Art. 302 R, Sct. 15° bis : Formalités et régime fiscal applicables à la circulation des produits déjà mis à la consommation dans un autre Etat membre de l'Union européenne, Art. 302 U bis, Sct. 16° : Désignation d'un représentant fiscal, Art. 302 V bis, Art. 312, Art. 315, Art. 316, Art. 317, Art. 318, Art. 321, Art. 322, Art. 324, Art. 329, Art. 330, Art. 331, Art. 332, Art. 335, Art. 338, Art. 339, Art. 343, Art. 401, Art. 402 bis, Art. 403, Art. 406, Art. 406 quinquies, Art. 412, Art. 435, Art. 438, Art. 440 bis, Art. 441, Art. 442, Art. 442 septies, Art. 444, Art. 455, Art. 456, Art. 494, Art. 500, Art. 508, Art. 513, Art. 520 A, Art. 520 bis, Art. 564 decies, Art. 564 undecies, Art. 575 A, Art. 575 C, Art. 575 D, Art. 575 E, Art. 625, Art. 627, Art. 628, Sct. Section III : Taxes sur les véhicules à moteur, Sct. I : Dispositions communes, Art. 1007, Art. 1007 bis, Art. 1008, Sct. II : Taxe sur les véhicules des sociétés, Art. 1010, Art. 1010-0 A, Art. 1010 B, Sct. 1° : Règles communes de fonctionnement, Art. 1010 bis, Art. 1010 ter, Art. 1010 quater, Art. 1010 sexies, Sct. 2° : Tarifs et règles particulières, Art. 1010 septies, Art. 1010 octies, Art. 1010 nonies, Sct. III : Taxes à l'immatriculation, Art. 1011, Art. 1012, Art. 1012 bis, Art. 1012 ter, Art. 1012 ter A, Art. 1012 quater, Art. 1599 quindecies, Art. 1609 tervicies, Art. 1609 quatervicies, Art. 1609 quatervicies A, Art. 1628-0 bis, Art. 1628 ter, Art. 1635 bis M, Art. 1698 A, Art. 1698 C, Art. 1723 ter-0 B, Art. 1599 vicies
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. II bis A : Commission nationale des taxes aéronautiques, Art. 1651 L bis
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 575 I
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. 5 : Compétence des agents des douanes, Art. 1825 G, Art. 1825 H
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 39, Art. 39 AC, Art. 39 AE, Art. 39 decies G, Art. 54 bis, Art. 93, Art. 170 bis, Art. 99, Art. 207 , Art. 256 bis, Art. 262 ter, Art. 295, Art. 297, Art. 298 bis, Art. 298 quaterdecies, Art. 298 octodecies, Art. 302 septies A, Art. 302 septies AA, Art. 302 septies A bis, Art. 1740 B, Art. 302 septies A ter B, Art. 307, Art. 311 bis, Art. 458, Art. 502, Art. 565, Art. 575, Art. 575 M, Art. 1613 bis, Art. 1613 ter, Art. 1613 quater, Art. 1647, Art. 1649 quater B quater, Sct. II ter : Dispositions communes aux commissions mentionnées aux articles 1651,1651 H et 1651 L bis, Art. 1651 M, Art. 1694 bis, Art. 1698 D, Art. 1798 bis, Art. 1808, Art. 1810, Art. 1825 C, Art. 1582, Art. 199 undecies B, Art. 213, Art. 217 undecies, Art. 244 quater W, Art. 244 quater Y, Art. 287, Art. 302 bis K, Art. 302 decies, Art. 298, Art. 568, Art. 575 E bis, Art. 302 septies-0 AA, Art. 302 D, Art. 963, Art. 450, Art. 1807
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. G : Taxes sur les produits de l'industrie et de l'artisanat, Art. 1840 X
\n

\n
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\n
Les règles relatives à l'exigibilité des taxes sur l'affectation des véhicules à des fins économiques sont déterminées par les dispositions du titre IV du livre Ier.

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Article 1010 quater AUTONOME MODIFIE_MORT_NE, en vigueur du 01/01/2022 au 30/12/2021 (Code général des impôts)